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Nonprofit · EIN 56-2644123

194 SPICER INC

Tax-exempt · STOW, OH 44224

Financials

$79K$115K2023$163K$122K2024
Revenue Expenses · by fiscal year end
Financials of 194 SPICER INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$163,007$122,299$40,708$1,300,218$3,660$1,296,558
August 31, 2024990$78,627$114,994-$36,367$1,322,940$77,393$1,245,547
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$161,711
Investment income
$1,296
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$66,325
Depreciation
$51,584

Balance sheet and other

Total assets, start of year
$1,322,940
Total assets, end of year
$1,300,218
Total liabilities, end of year
$3,660
Net assets, end of year
$1,296,558
Land, buildings and equipment
$969,396
Publicly traded securities
$161,220
Net assets without donor restrictions
$1,295,262
Net assets with donor restrictions
$1,296
Gross unrelated business income
$1,296
Gross receipts
$163,007
Employees
0
Volunteers
9
Year formed
2007
State of legal domicile
OH

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 August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Scott HertleTrustee
Trustee or director
2$0
Roberto CapotostoTrustee
Trustee or director
1$0
Roger LyonsTrustee
Trustee or director
1$0
John StoufferTrustee
Trustee or director
1$0
David BudaiPresident
Officer
15$0
James WarnerVice President
Officer
6$0
Larry RothTreasurer
Officer
10$0
Zachary BastinSecretary
Officer
3$0
990 for the year ended August 31, 2024: 8 people
NameTitleHours / weekCompensation
Scott HertleTrustee
Trustee or director
2$0
Roberto CapotostoTrustee
Trustee or director
1$0
Roger LyonsTrustee
Trustee or director
1$0
John StoufferTrustee
Trustee or director
1$0
David BudaiPresident
Officer
15$0
James WarnerVice President
Officer
6$0
Larry RothTreasurer
Officer
10$0
Zachary BastinSecretary
Officer
3$0

Address and contacts

Address (IRS master file)
4648 MUIRWOOD PL, STOW, OH 44224-2180
In care of
% DAVID BUDAI
Principal officer (990 for 2024)
David Budai, 4648 Muirwood Pl, Stow, OH 44224
Signed the 990
David Budai, President
Phone
(330) 687-7898

Mission

To promote and foster the fraternal principles and ideals of Phi Delta Theta Fraternity, to acquire and hold real and personal property for a chapter house for the Ohio Epsilon Chapter of Phi Delta Theta Fraternity at The University of Akron and to engage in other pleasure, recreation and non-profit activities which qualify as such within the meaning of Section 501(c)(7) of the Internal Revenue Code.

990 for the year ended August 31, 2025

Program accomplishments

  • Make improvements to the Ohio Epsilon Chapter of Phi Delta Theta fraternity house.
  • Operate a fraternity house for the 70+active fraternity members.
  • Host various leadership and social activities to develop members and honor their accomplishments.

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 August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
56-2644123
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
2007
Accounting year ends
August
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B83)
Assets (IRS master file)
$1,300,218
Income (IRS master file)
$163,007

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025–––IRS
990August 2024$78,627$114,994$1,322,940IRS
990August 2023$92,498$189,519$1,346,541IRS
990August 2022–––IRS
990August 2021–––IRS

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about 194 SPICER INC

What is the EIN of 194 SPICER INC?
The employer identification number (EIN) of 194 SPICER INC is 56-2644123.
Is 194 SPICER INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2007.
Are donations to 194 SPICER INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does 194 SPICER INC 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 194 SPICER INC due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did 194 SPICER INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of 194 SPICER INC?
The 990 for the year ended August 31, 2025 names David Budai.
Who are the officers and directors of 194 SPICER INC?
The 990 for the year ended August 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does 194 SPICER INC have?
On its 990 for the year ended August 31, 2025 it reported revenue of $163,007, expenses of $122,299 and total assets of $1,300,218 at year end.

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