Nonprofit · EIN 94-1553809
PHI GAMMA DELTA BUILDING ASSOCIATION
Tax-exempt · MORAGA, CA 94570
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $262,012 | $269,441 | -$7,429 | $513,092 | $0 | $513,092 |
| December 31, 2024 | 990 | $269,066 | $316,896 | -$47,830 | $515,260 | $0 | $515,260 |
| December 31, 2023 | 990 | $258,114 | $284,204 | -$26,090 | $563,090 | $0 | $563,090 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,708
- Program service revenue
- $253,750
- Investment income
- $2,554
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,270
- Depreciation
- $30,541
- Program services (functional)
- $235,630
- Management and general (functional)
- $3,270
Balance sheet and other
- Total assets, start of year
- $515,260
- Total assets, end of year
- $513,092
- Total liabilities, end of year
- $0
- Net assets, end of year
- $513,092
- Land, buildings and equipment
- $300,716
- Net assets without donor restrictions
- $513,092
- Gross receipts
- $262,012
- Employees
- 0
- Year formed
- 1911
- State of legal domicile
- CA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAYLOR SMITH | Chapter Advisor Trustee or director | 0.38 | $0 |
| TRAVIS KROLL | HC Director Trustee or director | 0.38 | $0 |
| TOM MIDURA | HC Director Trustee or director | 0.38 | $0 |
| MARTIN SMITH | PRESIDENT Officer | 0.38 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAYLOR SMITH | Chapter Advisor Trustee or director | 0.38 | $0 |
| TRAVIS KROLL | HC Director Trustee or director | 0.38 | $0 |
| TOM MIDURA | HC Director Trustee or director | 0.38 | $0 |
| MARTIN SMITH | PRESIDENT Officer | 0.38 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TAYLOR SMITH | Chapter Advisor Trustee or director | 0.38 | $0 |
| TAYLOR HAMILTON | HC Director Trustee or director | 0.38 | $0 |
| TOM MIDURA | HC Director Trustee or director | 0.38 | $0 |
| MARTIN SMITH | PRESIDENT Officer | 0.38 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 6688, MORAGA, CA 94570-6688
- In care of
- % DARRYL E HENLEY
- Principal officer (990 for 2025)
- MARTIN SMITH, PO BOX 6688, MORAGA, CA 945706688
- Signed the 990
- MARTIN SMITH, President & CEO
- Phone
- (925) 217-7772
- Return prepared by
- GOLDBERG GLUCK & BRUSILOVSKY LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-1553809 or by the name PHI GAMMA DELTA BUILDING ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO PROVIDE HOUSING FACILITIES AND BOARD FOR PHI GAMMA DELTA CHAPTER FOR STUDENTS ATTENDING UNIVERSITY OF CALIFORNIA, BERKELEY AND TO CREATE STUDENT ACTIVITIES AND PHILANTHROPY FOR LASTING RELATIONSHIPS IN THE COMMUNITY.
Program accomplishments
- ACCOMPLISHED MISSION OF PROVIDING HOUSING AND BOARD FOR THE FRATERNITY AT THE UNIVERSITY OF CALIFORNIA, BERKELEY.Expenses $267,517 · revenue $253,750
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 94-1553809
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 1943
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $513,092
- Income (IRS master file)
- $262,012
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $262,012 | $269,441 | $513,092 | XML |
| 990 | December 2024 | $269,066 | $316,896 | $515,260 | XML |
| 990 | December 2023 | $258,114 | $284,204 | $563,090 | XML |
| 990 | December 2022 | $235,165 | $266,523 | $590,182 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 94-1553809).
Questions about PHI GAMMA DELTA BUILDING ASSOCIATION
- What is the EIN of PHI GAMMA DELTA BUILDING ASSOCIATION?
- The employer identification number (EIN) of PHI GAMMA DELTA BUILDING ASSOCIATION is 94-1553809.
- Is PHI GAMMA DELTA BUILDING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 1943.
- Are donations to PHI GAMMA DELTA BUILDING ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI GAMMA DELTA BUILDING ASSOCIATION 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 BUILDING ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI GAMMA DELTA BUILDING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of PHI GAMMA DELTA BUILDING ASSOCIATION?
- The 990 for the year ended December 31, 2025 names MARTIN SMITH.
- Who are the officers and directors of PHI GAMMA DELTA BUILDING ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PHI GAMMA DELTA BUILDING ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $262,012, expenses of $269,441 and total assets of $513,092 at year end.
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