Nonprofit · EIN 23-7184940
PHI DELTA THETA FRATERNITY
Also known as NORTH CAROLINA GAMMA
Tax-exempt · DAVIDSON, NC 28035
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $121,659 | $143,100 | -$21,441 | $56,426 | – | $56,426 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Membership dues
- $117,478
- Program service revenue
- $4,181
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,180
- Occupancy
- $7,259
- Other expenses
- $134,661
- Program services (functional)
- $141,559
Balance sheet and other
- Total assets, start of year
- $77,867
- Total assets, end of year
- $56,426
- Total liabilities, end of year
- –
- Net assets, end of year
- $56,426
- Cash, savings and investments
- $56,426
- Gross receipts
- $121,659
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-EZ for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANNY ROSENFIELD | PRESIDENT | 0 | $0 |
| HARTFORD WATKINS | VICE-PRESIDE | 0 | $0 |
| KASE HARRIS | TREASURER | 0 | $0 |
| BECK KIPPERMAN | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7182, DAVIDSON, NC 28035-7182
- In care of
- % DAVIDSON COLLEGE
- Mailing address (990-N for 2017)
- PO BOX 7187, DAVIDSON NC 280357187
- Principal officer (990-N for 2017)
- NIck Nolting, 209 Ridge Road, 6383, Davidson NC 28035
- Signed the 990-EZ
- KASE HARRIS, TREASURER
- Phone
- (614) 446-8643
- Return prepared by
- BRENDA H PRESSLEY CPA PA
Mission
SOCIAL & EDUCATIONAL FRATERNITY
Program accomplishments
- PROVIDE MEALS, SOCIAL ACTIVITIES, AND EDUCATIONAL EVENTS FOR DAVIDSON COLLEGE STUDENTSExpenses $141,559
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 23-7184940
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0164: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $56,426
- Income (IRS master file)
- $121,659
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2024 | $121,659 | $143,100 | $56,426 | IRS |
| 990 | December 2022 | $144,582 | $154,172 | $79,080 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: NIck Nolting | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 23-7184940).
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 23-7184940.
- Is PHI DELTA THETA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1946.
- 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 December 31, 2025) is due May 15, 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-EZ for the year ended December 2024.
- Who is the principal officer of PHI DELTA THETA FRATERNITY?
- The 990-N for 2017 names NIck Nolting.
- Who are the officers and directors of PHI DELTA THETA FRATERNITY?
- The 990-EZ for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does PHI DELTA THETA FRATERNITY have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $121,659, expenses of $143,100 and total assets of $56,426 at year end.
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