Nonprofit · EIN 82-4644973
PHI DELTA THETA FRATERNITY
Also known as SOUTH CAROLINA BETA CHAPTER
Tax-exempt · COLUMBIA, SC 29208
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $367,453 | $379,025 | -$11,572 | $4,313 | $0 | $4,313 |
| June 30, 2024 | 990 | $388,240 | $380,382 | $7,858 | $15,885 | $0 | $15,885 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $367,453
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $379,025
Balance sheet and other
- Total assets, start of year
- $15,885
- Total assets, end of year
- $4,313
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,313
- Net assets without donor restrictions
- $4,313
- Gross receipts
- $367,453
- Employees
- 0
- Volunteers
- 13
- Year formed
- 2018
- State of legal domicile
- NC
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 |
|---|---|---|---|
| MAXIMILLIAN MAY | PRESIDENT Officer | 10 | $0 |
| RICHARD MALONEY | VICE PRESIDE Officer | 10 | $0 |
| NOLAN HUTH | TREASURER Officer | 10 | $0 |
| KAM DAVIS | RECRUITMENT Officer | 10 | $0 |
| BRIAN MONAGHAN | RECRUITMENT Officer | 10 | $0 |
| MICHAEL GRANELLI | RECRUITMENT Officer | 10 | $0 |
| BRADEN ALTEMUS | RISK MANAGEM Officer | 10 | $0 |
| RYAN PAUL | SOCIAL CHAIR Officer | 10 | $0 |
| NICHOLAS CAVELLI | SECRETARY Officer | 10 | $0 |
| ADAM SIMPSON | SCHOLARSHIP Officer | 10 | $0 |
| HENRY GASTINEAU | WARDEN Officer | 10 | $0 |
| HARRISON HAWKINS | LOGISTICS CH Officer | 10 | $0 |
| EVAN KELLY | EDUCATOR Officer | 10 | $0 |
990 for the year ended June 30, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MCAULEY CARROLL | SCHOLARSHIP Officer | 10 | $0 |
| NICK FATO | RISK MANAGEM Officer | 10 | $0 |
| HENRY GASTINEAU | WARDEN Officer | 10 | $0 |
| COLE KOUNTIS | SOCIAL CHAIR Officer | 10 | $0 |
| RITCHIE MALONEY | RECRUITMENT Officer | 10 | $0 |
| MAXIMILLIAN MAY | TREASURER Officer | 10 | $0 |
| LIAM MCKEON | SECRETARY Officer | 10 | $0 |
| CAM MEARS | VICE PRESIDE Officer | 10 | $0 |
| RYAN PAUL | LOGISTICS CH Officer | 10 | $0 |
| MARCO RENZO | PRESIDENT Officer | 10 | $0 |
| ANTONIO RICCIARDI | RECRUITMENT Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1400 GREENE STREET, COLUMBIA, SC 29208-0001
- In care of
- % FINANCE COMMITTEE
- Principal officer (990 for 2024)
- MAXIMILLIAN MAY, 1400 GREENE ST, COLUMBIA, SC 29208
- Signed the 990
- NOLAN HUTH, TREASURER
- Phone
- (704) 345-2161
- Return prepared by
- GREEK RESOURCE SERVICES LLC
Mission
THE PURPOSE OF THE ENTITY IS TO OPERATE THE LOCAL CHAPTER OF PHI DELTA THETA FRATERNITY BETA CHAPTER AT UNIVERSITY OF SOUTH CAROLINA, A COLLEGE SOCIAL FRATERNITY. THE MISSION OF THE ORGANIZATION IS TO PROMOTE THE SOCIAL, INTELLECTUAL, AND MORAL DEVELOPMENT OF COLLEGE AND UNIVERSITY MEN, BOTH MEMBERS AND PLEDGES OF PHI DELTA THETA FRATERNITY. THE ORGANIZATION SPENDS RESOURCES TO SUPPORT THE EDUCATION OF MEMBERS, PROMOTE SOCIAL FUNCTIONS, AND SUPPORT PHILANTHROPIC CAUSES IN THE COMMUNITY. THE ORGANIZATION SPENDS EQUAL AMOUNTS OF TIME ON EACH MISSION IT SUPPORTS. THE ACTIVITIES ARE SUPPORTED THROUGH MEMBER DUES AND DONATIONS.
Program accomplishments
- FOR MEMBER BENEFIT
- FOR MEMBER BENEFIT
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 | 990 on file |
IRS record
- EIN
- 82-4644973
- 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
- 0164: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $4,313
- Income (IRS master file)
- $367,453
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $367,453 | $379,025 | $4,313 | XML |
| 990 | June 2024 | $388,240 | $380,382 | $15,885 | XML |
| 990 | June 2023 | $270,155 | $271,570 | $8,027 | IRS |
| 990 | June 2022 | $298,152 | $293,664 | $9,442 | IRS |
| 990-EZ | June 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 82-4644973).
Questions about PHI DELTA THETA FRATERNITY
- What is the EIN of PHI DELTA THETA FRATERNITY?
- The employer identification number (EIN) of PHI DELTA THETA FRATERNITY is 82-4644973.
- Is PHI DELTA THETA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to PHI DELTA THETA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI DELTA THETA 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 DELTA THETA 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 DELTA THETA 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 DELTA THETA FRATERNITY?
- The 990 for the year ended June 30, 2025 names MAXIMILLIAN MAY.
- Who are the officers and directors of PHI DELTA THETA FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does PHI DELTA THETA FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $367,453, expenses of $379,025 and total assets of $4,313 at year end.
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