Nonprofit · EIN 73-0723364
PHI GAMMA DELTA FRATERNITY
Also known as SIGMA OMICRON CHAPTER
Tax-exempt · STILLWATER, OK 74074
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $927,412 | $887,694 | $39,718 | $202,485 | $123 | $202,362 |
| August 31, 2024 | 990 | $869,009 | $795,379 | $73,630 | $162,781 | $138 | $162,643 |
| August 31, 2023 | 990 | $768,151 | $849,929 | -$81,778 | $90,977 | $1,964 | $89,013 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $4,226
- Program service revenue
- $920,490
- Investment income
- $2,696
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $19,800
- Salaries, compensation and benefits (total)
- $21,339
- Professional fundraising fees
- $0
- Accounting fees
- $625
- Occupancy
- $415,588
- Travel
- $1,304
- Depreciation
- $775
- Program services (functional)
- $887,694
Balance sheet and other
- Total assets, start of year
- $162,781
- Total assets, end of year
- $202,485
- Total liabilities, end of year
- $123
- Net assets, end of year
- $202,362
- Land, buildings and equipment
- $1,336
- Gross receipts
- $927,412
- Employees
- 2
- Volunteers
- 100
- Year formed
- 1941
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DYLAN FARRELL | PRESIDENT Officer | – | $0 |
| WILL PADEN | TREASURER Officer | – | $0 |
| TREY PRICE | RECORDING SECRETARY Officer | – | $0 |
| JACE WRIGHT | CORRESPONDING SECRETARY Officer | – | $0 |
| GRANT CHANEY | HISTORIAN Officer | – | $0 |
990 for the year ended August 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RHETT RICE | PRESIDENT Officer | – | $0 |
| DALTON HAMMONS | TREASURER Officer | – | $0 |
| WILL GILLBREATH | RECORDING SECRETARY Officer | – | $0 |
| JANTZ MCGUIRE | CORRESPONDING SECRETARY Officer | – | $0 |
| TRENT MARTINDALE | HISTORIAN Officer | – | $0 |
990 for the year ended August 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TRISTAN JACKSON | PRESIDENT Officer | – | $0 |
| JOE WALSH | TREASURER Officer | – | $0 |
| ADAM CHERRY | RECORDING SECRETARY Officer | – | $0 |
| GREYSEN GARDINER | CORRESPONDING SECRETARY Officer | – | $0 |
| PARKER HEMPHILL | HISTORIAN Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 1123 W UNIVERSITY AVE, STILLWATER, OK 74074-3350
- In care of
- % OKLAHOMA STATE UNIV
- Principal officer (990 for 2024)
- JOE WALSH, 1123 UNIVERSITY AVE, STILLWATER, OK 74074
- Signed the 990
- JACOB DURANT, TREASURER
- Phone
- (405) 334-3488
- Return prepared by
- DUNCAN ONLEY & WATKINS PC
Mission
TO PROMOTE LIFELONG FRIENDSHIPS, TO REAFFIRM HIGH ETHICAL STANDARDS AND VALUES AND TO FOSTER PERSONAL DEVELOPMENT AND EXCELLENCE IN ACADEMIC ACHIEVEMENT THROUGH THE PURSUIT OF EDUCATION.
Program accomplishments
- PROVIDE HOUSING AND FOOD FOR THE MEMBERS OF THE FRATERNITY AS WELL AS ALL THE RELATED COSTS OF MAINTAINING THE HOUSING STRUCTURE. WE PROVIDE A SOCIAL STRUCTURE AND AN ENVIRONMENT CONDUCIVE TO THE ACADEMIC PURSUITS OF THE FRATERNITY 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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 73-0723364
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Group exemption
- 0204: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $202,485
- Income (IRS master file)
- $927,412
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $927,412 | $887,694 | $202,485 | XML |
| 990 | August 2024 | $869,009 | $795,379 | $162,781 | XML |
| 990 | August 2023 | $768,151 | $849,929 | $90,977 | XML |
| 990 | August 2022 | $846,059 | $817,787 | $171,551 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | 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 73-0723364).
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 73-0723364.
- Is PHI GAMMA DELTA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
- 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 August 31, 2026) is due January 15, 2027. 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 August 2025.
- Who is the principal officer of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended August 31, 2025 names JOE WALSH.
- Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended August 31, 2025 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 August 31, 2025 it reported revenue of $927,412, expenses of $887,694 and total assets of $202,485 at year end.
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