Nonprofit · EIN 82-0201423
PHI GAMMA DELTA FRATERNITY
Also known as MU IOTA CHAPTER
Tax-exempt · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| April 30, 2026 | 990 | $484,892 | $471,935 | $12,957 | $146,312 | $0 | $146,312 |
| April 30, 2025 | 990 | $511,067 | $482,406 | $28,661 | $119,748 | $0 | $119,748 |
| April 30, 2024 | 990 | $439,976 | $460,523 | -$20,547 | $92,164 | $0 | $92,164 |
Financial details: 990 for the year ended April 30, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $484,892
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $3,180
- Salaries, compensation and benefits (total)
- $4,292
- Professional fundraising fees
- $0
- Accounting fees
- $2,516
- Occupancy
- $325,577
- Travel
- $5,651
- Program services (functional)
- $429,738
- Management and general (functional)
- $42,197
Balance sheet and other
- Total assets, start of year
- $119,748
- Total assets, end of year
- $146,312
- Total liabilities, end of year
- $0
- Net assets, end of year
- $146,312
- Net assets without donor restrictions
- $146,312
- Gross receipts
- $484,892
- Employees
- 1
- State of legal domicile
- ID
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 April 30, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PARKER CIRILLO | President Officer | 8 | $0 |
| BRANDON EATON | VP & TREASURER Officer | 8 | $0 |
| SAM ORDORFF | Secretary Officer | 8 | $0 |
| CARSON DRAKE | Secretary Officer | 8 | $0 |
| LUKE SELMASSKA | HISTORIAN Officer | 8 | $0 |
990 for the year ended April 30, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| AUSTIN SIMON | Vice President Officer | 8 | $0 |
| BRANDON EATON | Secretary Officer | 8 | $0 |
| PARKER CIRILLO | Secretary Officer | 8 | $0 |
| AUSTIN SIMON | Treasurer Officer | 8 | $0 |
| GRAYSON CRAMER | HISTORIAN Officer | 8 | $0 |
| LOGAN JOHNSON | President Officer | 8 | $0 |
990 for the year ended April 30, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KADEN ORCUTT | Vice President Officer | 8 | $0 |
| AUSTIN SIMON | Secretary Officer | 8 | $0 |
| OWEN INMAN | Secretary Officer | 8 | $0 |
| KADEN ORCUTT | Treasurer Officer | 8 | $0 |
| TYLER BUSH | HISTORIAN Officer | 8 | $0 |
| JAXON CHERRY | President Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3037, MOSCOW, ID 83843-1902
- In care of
- % PHI GAMMA DELTA MU IOTA
- Signed the 990
- LOGAN JOHNSON, President
- Phone
- (208) 949-7922
- Website
- phigam.org
- Return prepared by
- LOHMAN ACCOUNTING PLLC
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. WITH THE MISSION TO MANAGE, CONTROL, AND OPERATE A HOME FOR THE USE OF THE MU IOTA CHAPTER OF THE FRATERNITY, WHILE TAKING AN ACTIVE ROLE IN VARIOUS ACTIVITIES AND OTHER FUNCTIONS OF THE MU IOTA CHAPTER.
Program accomplishments
- TO PROVDE AND MAINTAIN THE MU IOTA CHAPTER OF THE PHI GAMMA DELTA FRATERNITY A CHAPTER HOUSE WITH SUITABLE LIVING QUATERS FOR ITS MEMBERS. RENT IS COLLECTED FROM THE CHAPTER HOUSE MEMBERS TO COVER THE COST OF THE FACILITY.Expenses $429,738 · revenue $484,892
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 April, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | April 30, 2026 | September 15, 2026 | 990 on file |
| 2024 | April 30, 2025 | September 15, 2025 | 990 on file |
| 2023 | April 30, 2024 | September 16, 2024 | 990 on file |
IRS record
- EIN
- 82-0201423
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1966
- Accounting year ends
- April
- Files
- Form 990 or 990-EZ
- Group exemption
- 0204: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $146,312
- Income (IRS master file)
- $484,892
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | April 2026 | $484,892 | $471,935 | $146,312 | XML |
| 990 | April 2025 | $511,067 | $482,406 | $119,748 | XML |
| 990 | April 2024 | $439,976 | $460,523 | $92,164 | XML |
| 990 | April 2023 | $462,717 | $418,365 | $120,215 | IRS |
| 990 | April 2022 | $377,231 | $357,367 | $77,645 | IRS |
| 990 | April 2021 | – | – | – | IRS |
| 990 | April 2019 | – | – | – | IRS |
| 990 | April 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 82-0201423).
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 82-0201423.
- Is PHI GAMMA DELTA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1966.
- 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 2026 (the year ending April 30, 2027) is due September 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 April 2026.
- Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended April 30, 2026 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 April 30, 2026 it reported revenue of $484,892, expenses of $471,935 and total assets of $146,312 at year end.
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