Nonprofit · EIN 73-0589443
PHI GAMMA DELTA FRATERNITY
Also known as NU OMEGA CHAPTER
Tax-exempt · NORMAN, OK 73072
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $1,120,283 | $1,090,030 | $30,253 | $81,457 | $0 | $81,457 |
| July 31, 2024 | 990 | $809,201 | $898,461 | -$89,260 | $51,204 | $0 | $51,204 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $24,300
- Membership dues
- $24,300
- Program service revenue
- $1,094,096
- Investment income
- $1,887
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $48,500
- Other salaries and wages
- $26,315
- Salaries, compensation and benefits (total)
- $81,156
- Professional fundraising fees
- $0
- Legal fees
- $9,867
- Accounting fees
- $1,250
- Occupancy
- $458,755
- Travel
- $1,656
- Program services (functional)
- $996,537
- Management and general (functional)
- $1,220
Balance sheet and other
- Total assets, start of year
- $51,204
- Total assets, end of year
- $81,457
- Total liabilities, end of year
- $0
- Net assets, end of year
- $81,457
- Net assets without donor restrictions
- $81,457
- Gross receipts
- $1,120,283
- Employees
- 3
- Year formed
- 1916
- State of legal domicile
- OK
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lisa Debolt | House Manager | 40 | $48,500 |
| Sam Talley | President Trustee or director | 5 | $0 |
| Jason Andes | Director Trustee or director | 2 | $0 |
| John Beard | Director Trustee or director | 2 | $0 |
| Thomas Luce | Director Trustee or director | 2 | $0 |
| Stephen Nance | Treasurer Trustee or director | 2 | $0 |
990 for the year ended July 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lisa Debolt | House Manager | 40 | $49,500 |
| Sam Talley | President Trustee or director | 5 | $0 |
| Jason Andes | Director Trustee or director | 2 | $0 |
| John Beard | Director Trustee or director | 2 | $0 |
| Thomas Luce | Director Trustee or director | 2 | $0 |
| Stephen Nance | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1200 COLLEGE AVE, NORMAN, OK 73072-6427
- In care of
- % UNIV OF OKLAHOMA
- Mailing address (990-N for 2017)
- 1117 TEDFORD WAY, NICHOLS HILLS OK 731166006
- Principal officer (990 for 2024)
- Sam Talley, 1200 College, Norman, OK 73071
- Principal officer (990-N for 2017)
- Brent Janss, 1200 College, Norman OK 73072
- Signed the 990
- Sam Talley, President
- Return prepared by
- Brent Janss CPA PLLC
Mission
Undergraduate chapter of national fraternity.
Program accomplishments
- Chapter Activities: Provide membership activities to approximately 150 undergraduate members.Expenses $489,037
- House Management: Provide meals and housing for approximately 150 members of undergraduate national fraternity.Expenses $458,755
- Chapter Membership: Provide membership services to 150 undergraduate members.
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 73-0589443
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1950
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0204: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $81,457
- Income (IRS master file)
- $1,120,283
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $1,120,283 | $1,090,030 | $81,457 | IRS |
| 990 | July 2024 | $809,201 | $898,461 | $51,204 | XML |
| 990 | July 2023 | $741,748 | $765,950 | $4,743 | IRS |
| 990 | July 2022 | $913,394 | $891,823 | $28,945 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990-N for 2017 Officer: Brent Janss | July 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | July 2018 | – | – | – | IRS |
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 73-0589443).
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 73-0589443.
- Is PHI GAMMA DELTA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1950.
- 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 July 31, 2026) is due December 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 July 2025.
- Who is the principal officer of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended July 31, 2025 names Sam Talley.
- Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended July 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $48,500 (Lisa Debolt, House Manager).
- How much revenue does PHI GAMMA DELTA FRATERNITY have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $1,120,283, expenses of $1,090,030 and total assets of $81,457 at year end.
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