Nonprofit · EIN 63-6103404
PHI GAMMA DELTA FRATERNITY
Also known as THETA CHAPTER
Tax-exempt · TUSCALOOSA, AL 35403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $405,203 | $284,358 | $120,845 | $4,002,528 | $136,222 | $3,866,306 |
| August 31, 2024 | 990 | $387,868 | $310,434 | $77,434 | $3,844,705 | $145,922 | $3,698,783 |
| August 31, 2023 | 990 | $309,941 | $151,993 | $157,948 | $3,736,455 | $156,991 | $3,579,464 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $9,100
- Program service revenue
- $292,279
- Investment income
- $103,824
- Net gain from sales of assets
- -$1,931
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $20,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,142
- Occupancy
- $38,131
- Depreciation
- $86,753
Balance sheet and other
- Total assets, start of year
- $3,844,705
- Total assets, end of year
- $4,002,528
- Total liabilities, end of year
- $136,222
- Net assets, end of year
- $3,866,306
- Land, buildings and equipment
- $1,262,629
- Publicly traded securities
- $2,706,221
- Gross unrelated business income
- $103,824
- Gross receipts
- $1,218,149
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2003
- State of legal domicile
- AL
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KURT HOPPER | PRESIDENT Trustee or director, Officer | 5 | $0 |
| JACKSON HOPPER | TREASURER Trustee or director, Officer | 5 | $0 |
| TAYLOR MCELROY | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended August 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KURT HOPPER | PRESIDENT Trustee or director, Officer | 5 | $0 |
| CLAIBORNE MORRIS | TREASURER Trustee or director, Officer | 5 | $0 |
| TAYLOR MCELROY | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended August 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KURT HOPPER | PRESIDENT Trustee or director, Officer | 5 | $0 |
| CLAIBORNE MORRIS | TREASURER Trustee or director, Officer | 5 | $0 |
| TAYLOR MCELROY | SECRETARY Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3117, TUSCALOOSA, AL 35403-3117
- In care of
- % JACKSON HOPPER
- Mailing address (990-N for 2008)
- PO Box 131385, Birmingham AL 35213
- Principal officer (990 for 2024)
- JACKSON HOPPER, 976 UNIVERSITY BLVD, TUSCALOOSA, AL 35401
- Principal officer (990-N for 2008)
- James McElroy, PO Box 131385, Birmingham AL 35213
- Signed the 990
- JACKSON HOPPER, TREASURER
- Phone
- (659) 734-2900
- Return prepared by
- THE KALOS GROUP LLC
Mission
TO PROVIDE THE OWNERSHIP AND MAINTENANCE OF A HOUSE FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.
Program accomplishments
- PROVIDED THE OWNERSHIP AND MAINTENANCE OF A HOUSE FOR APPROXIMATELY 150 MEMBERS OF UNDERGRADUATE 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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | Check at the IRS |
IRS record
- EIN
- 63-6103404
- 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: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $4,002,528
- Income (IRS master file)
- $1,218,149
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $405,203 | $284,358 | $4,002,528 | XML |
| 990 | August 2024 | $387,868 | $310,434 | $3,844,705 | IRS |
| 990 | August 2023 | $309,941 | $151,993 | $3,736,455 | XML |
| 990 | August 2022 | $353,161 | $346,828 | $3,585,278 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: James McElroy | August 31, 2009 | ≤ $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 63-6103404).
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 63-6103404.
- 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 JACKSON HOPPER.
- Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does PHI GAMMA DELTA FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $405,203, expenses of $284,358 and total assets of $4,002,528 at year end.
Other nonprofits in TUSCALOOSA
- ALABAMA CREDIT UNION EIN 63-0440014 · last filed 990 for 2024
- ALABAMA ONE CREDIT UNION EIN 63-0353833 · last filed 990 for 2024
- WEST ALABAMA AIDS OUTREACH INC EIN 63-0995963 · last filed 990 for 2025
- CAPSTONE HEALTH SERVICES FOUNDATION P C EIN 63-0810661 · last filed 990 for 2025
- WHATLEY HEALTH SERVICES INC EIN 63-0727781 · last filed 990 for 2024
- STILLMAN COLLEGE EIN 63-0315935 · last filed 990 for 2025
- COMMUNITY SERVICE PROGRAMS OF WEST ALABAMA INC EIN 63-0671915 · last filed 990 for 2025
- COMMUNITY FOUNDATION OF WEST ALABAMA EIN 63-1225003 · last filed 990 for 2025