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Nonprofit · EIN 53-0125862

PHI GAMMA DELTA FRATERNITY

Tax-exempt · LEXINGTON, KY 40504

Financials

$6.9M$7.1M2022$5.6M$7.2M2023$5.3M$7.3M2024
Revenue Expenses · by fiscal year end
Financials of PHI GAMMA DELTA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$5,323,565$7,321,834-$1,998,269$16,530,720$210,006$16,320,714
June 30, 2024990$5,617,718$7,171,880-$1,554,162$17,488,663$582,133$16,906,530
June 30, 2023990 (amended)$6,882,567$7,109,124-$226,557$17,113,211$283,891$16,829,320
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$937,966
Program service revenue
$3,816,773
Investment income
$247,593
Royalties
$121,555
Net gain from sales of assets
-$4,151
Net income from sales of inventory
-$11,918
Other revenue
$321,233

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$482,071
Other salaries and wages
$1,991,745
Salaries, compensation and benefits (total)
$2,473,816
Professional fundraising fees
$0
Depreciation
$86,772
Program services (functional)
$4,626,064
Management and general (functional)
$2,511,700
Fundraising (functional)
$184,070

Balance sheet and other

Total assets, start of year
$17,488,663
Total assets, end of year
$16,530,720
Total liabilities, end of year
$210,006
Net assets, end of year
$16,320,714
Land, buildings and equipment
$836,661
Publicly traded securities
$13,464,092
Net assets without donor restrictions
$16,320,714
Gross unrelated business income
$247,593
Gross receipts
$5,634,282
Employees
35
Volunteers
0
Year formed
1998
State of legal domicile
IN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
ROB CAUDILLEXECUTIVE DIRECTOR
Officer
40$241,567
WILLIAM T SHIERCFO
Officer
40$121,161
TODD ROTGERSASSISTANT ED
Highest-paid employee
40$119,343
TIM KILDUFFPRESIDENT
Trustee or director
2$0
MATT AMENDVICE PRESIDENT
Trustee or director
2$0
KEVIN HAGATREASURER
Trustee or director
2$0
ROBERT SIEDELLSECRETARY
Trustee or director
2$0
NOLAN BALOCCOCOUNCILOR
Trustee or director
2$0
MICHAEL BASSCOUNCILOR
Trustee or director
2$0
AARON GREVECOUNCILOR
Trustee or director
2$0
JAMES NEILSONCOUNCILOR
Trustee or director
2$0
JON YATESCOUNCILOR
Trustee or director
2$0
990 for the year ended June 30, 2024: 12 people
NameTitleHours / weekCompensation
ROB CAUDILLEXECUTIVE DIRECTOR
Officer
40$243,003
TODD ROGERSEMPLOYEE
Highest-paid employee
40$130,997
WILLIAM T SHIEREMPLOYEE
Highest-paid employee
40$120,823
MATT AMENDSECRETARY
Trustee or director, Officer
2$0
ZACH BERARDCOUNCILOR
Trustee or director
2$0
ROBERT SIEDELLCOUNCILOR
Trustee or director
2$0
JAMES C NEILSONCOUNCILOR
Trustee or director
2$0
DONALD J HERMANTREASURER
Trustee or director, Officer
2$0
TIM KILDUFFVICE PRESIDENT
Trustee or director, Officer
2$0
JON YATESCOUNCILOR
Trustee or director
2$0
JEFFREY T STOLLCOUNCILOR
Trustee or director
2$0
BILL HUNNICUTTPRESIDENT
Trustee or director, Officer
2$0
990 for the year ended June 30, 2023: 12 people
NameTitleHours / weekCompensation
ROB CAUDILLEXECUTIVE DIRECTOR
Officer
40$249,662
WILLIAM T SHIEREMPLOYEE
Highest-paid employee
40$133,269
TODD ROGERSEMPLOYEE
Highest-paid employee
40$121,777
MATT AMENDSECRETARY
Trustee or director, Officer
2$0
ZACH BERARDCOUNCILOR
Trustee or director
2$0
ROBERT SIEDELLCOUNCILOR
Trustee or director
2$0
JAMES C NEILSONCOUNCILOR
Trustee or director
2$0
DONALD J HERMANTREASURER
Trustee or director, Officer
2$0
TIM KILDUFFVICE PRESIDENT
Trustee or director, Officer
2$0
JON YATESCOUNCILOR
Trustee or director
2$0
JEFFREY T STOLLCOUNCILOR
Trustee or director
2$0
BILL HUNNICUTTPRESIDENT
Trustee or director, Officer
2$0

Address and contacts

Address (IRS master file)
1201 RED MILE RD, LEXINGTON, KY 40504-2648
Mailing address (990-N for 2016)
1201REDMILERD, LEXINGTON KY 405042648
Principal officer (990 for 2024)
ROB CAUDILL, 1201 RED MILE ROAD, LEXINGTON, KY 405042693
Principal officer (990-N for 2016)
GrantPark, 1601NFranklinAve, Bloomington IL 61701
Signed the 990
ROB CAUDILL, EXECUTIVE DIRECTOR
Phone
(859) 255-1848
Website
PHIGAM.ORG
Return prepared by
BESTEN & DIERUF PLLC

Mission

TO PROMOTE SOCIAL, INTELLECTUAL AND MORAL DEVELOPMENT OF COLLEGE MEN.

990 for the year ended June 30, 2025

Program accomplishments

  • MAINTENANCE OF THE FRATERNITY AND EDUCATION, LEADERSHIP AND CITIZENSHIP ACTIVITIES FOR MEMBERS ENROLLED IN VARIOUS COLLEGES. APPROXIMATELY 4,100 PLEDGES; 7,600 UNDERGRADUATE MEMBERS AND 126,000 GRADUATE MEMBERS.
    Expenses $4,626,064

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
53-0125862
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
June
Files
Form 990 or 990-EZ
Group exemption
0204 (88 member organizations)
Assets (IRS master file)
$16,530,720
Income (IRS master file)
$5,634,282

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$5,323,565$7,321,834$16,530,720XML
990June 2024$5,617,718$7,171,880$17,488,663XML
990June 2023$6,882,567$7,250,137$16,972,198XML
990June 2022$5,950,769$5,335,152$16,891,307IRS
990June 2021–––IRS
990June 2019–––IRS
990June 2018–––IRS
990-N for 2016
Officer: GrantPark
June 30, 2017≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 53-0125862).

Questions about PHI GAMMA DELTA FRATERNITY

What is the EIN of PHI GAMMA DELTA FRATERNITY?
The employer identification number (EIN) of PHI GAMMA DELTA FRATERNITY is 53-0125862.
Is PHI GAMMA DELTA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
Are donations to PHI GAMMA DELTA FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does PHI GAMMA DELTA FRATERNITY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of PHI GAMMA DELTA FRATERNITY due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PHI GAMMA DELTA FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of PHI GAMMA DELTA FRATERNITY?
The 990 for the year ended June 30, 2025 names ROB CAUDILL.
Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
The 990 for the year ended June 30, 2025 lists 12 people; 3 received compensation from the organization, the highest $241,567 (ROB CAUDILL, EXECUTIVE DIRECTOR).
How much revenue does PHI GAMMA DELTA FRATERNITY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $5,323,565, expenses of $7,321,834 and total assets of $16,530,720 at year end.

Organizations in its group exemption (88)

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