Nonprofit · EIN 61-1207339
PHI GAMMA DELTA FRATERNITY
Also known as UPSILON KAPPA CHAPTER
Tax-exempt · LEXINGTON, KY 40508
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $217,981 | $255,651 | -$37,670 | $6,875 | $0 | $6,875 |
| December 31, 2023 | 990 | $246,453 | $247,584 | -$1,131 | $44,545 | $0 | $44,545 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $217,981
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $1,200
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $300
- Occupancy
- $26,030
- Travel
- $3,010
- Program services (functional)
- $255,651
Balance sheet and other
- Total assets, start of year
- $44,545
- Total assets, end of year
- $6,875
- Total liabilities, end of year
- $0
- Net assets, end of year
- $6,875
- Gross receipts
- $217,981
- Employees
- 0
- Volunteers
- 5
- State of legal domicile
- KY
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| HARRSION BUCHEIT | RECORDING SE Officer | – | $0 |
| REED GOSS | CORRESPONDIN Officer | – | $0 |
| WILL KENNER | PRESIDENT Officer | – | $0 |
| DORAN MASON | TREASURER Officer | – | $0 |
| MICHAEL PENZONE | HISTORIAN Officer | – | $0 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DORAN MASON | TREASURER Officer | 20 | $0 |
| RILEY WHITMORE | PRESIDENT Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- 447 PENNSYLVANIA AVE, LEXINGTON, KY 40508-3314
- In care of
- % LUKE FRANCIS
- Mailing address (990-N for 2014)
- 653 MAXWELTON CT, LEXINGTON KY 40508
- Principal officer (990 for 2024)
- DORAN MASON, 447 PENNSYLVANIA AVENUE, LEXINGTON, KY 40508
- Principal officer (990-N for 2014)
- Blake Bostick, 653 Maxwelton Court, Lexington KY 40508
- Signed the 990
- DORAN MASON, TREASURER
- Phone
- (513) 282-8773
- Return prepared by
- GREEK RESOURCE SERVICES LLC
Mission
PHI GAMMA DELTA UNITES MEN IN ENDURING FRIENDSHIPS, STIMULATES THE PURSUIT OF KNOWLEDGE, AND BUILDS COURAGEOUS LEADERS WHO SERVE THE WORLD WITH THE BEST THAT IS IN THEM.
Program accomplishments
- PROVIDE MEALS, HOUSING, AND SOCIAL PROGRAMMING TO THE LOCAL MEMBERS OF THE LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1207339
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0204: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $6,875
- Income (IRS master file)
- $217,981
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $217,981 | $255,651 | $6,875 | XML |
| 990 | December 2023 | $246,453 | $247,584 | $44,545 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2014 Officer: Blake Bostick | December 31, 2015 | ≤ $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 61-1207339).
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 61-1207339.
- 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 December 31, 2025) is due May 15, 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 December 2024.
- Who is the principal officer of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended December 31, 2024 names DORAN MASON.
- Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does PHI GAMMA DELTA FRATERNITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $217,981, expenses of $255,651 and total assets of $6,875 at year end.
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