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Nonprofit · EIN 31-0406470

PHI DELTA THETA FRATERNITY

Also known as NORTH CAROLINA ZETA CHAPTER

Tax-exempt · OXFORD, OH 45056

Financials

$6.6M$6.4M2022$6.5M$6.6M2023$6.8M$7.4M2024
Revenue Expenses · by fiscal year end
Financials of PHI DELTA THETA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$6,839,233$7,432,344-$593,111$6,857,852$1,610,492$5,247,360
June 30, 2024990$6,535,476$6,614,651-$79,175$6,872,302$1,158,723$5,713,579
June 30, 2023990$6,642,836$6,441,081$201,755$6,956,145$1,366,384$5,589,761
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$792,615
Program service revenue
$5,304,313
Investment income
$205,950
Royalties
$220,099
Net gain from sales of assets
$22,009
Net income from sales of inventory
$36,739
Other revenue
$536,355

Expenses

Grants and similar amounts paid
$6,000
Compensation of officers, directors and key employees
$372,052
Other salaries and wages
$2,207,415
Salaries, compensation and benefits (total)
$3,222,663
Professional fundraising fees
$0
Legal fees
$62,128
Accounting fees
$33,850
Occupancy
$312,584
Travel
$13,784
Depreciation
$21,106

Balance sheet and other

Total assets, start of year
$6,872,302
Total assets, end of year
$6,857,852
Total liabilities, end of year
$1,610,492
Net assets, end of year
$5,247,360
Land, buildings and equipment
$122,168
Publicly traded securities
$2,844,710
Net assets without donor restrictions
$5,247,360
Gross unrelated business income
$426,049
Gross receipts
$7,229,416
Employees
45
Volunteers
1,500
Year formed
1848
State of legal domicile
OH

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.

NameTitleHours / weekCompensationOther / benefits
SEAN S WAGNEREXEC VP AND CEO
Officer
40$220,099$28,325
WENDY E FAUSTLLL EXECUTIVE DIRECTOR
Highest-paid employee
0$163,646$6,546
STEVEN J GOODFOUNDATION EXEC. DIRECTOR
Highest-paid employee
0$133,824$5,353
JESSE MOYERSENIOR VP MBR DEV
Highest-paid employee
40$128,405$10,420
THOMAS SHUMATESENIOR VP FINANCE
Officer
40$116,126$19,492
J DAVID ALMACYPRESIDENT
Trustee or director, Officer
5$0$0
NAT J LOVETREASURER
Trustee or director, Officer
5$0$0
THOMAS A BALZERREPORTER
Trustee or director, Officer
5$0$0
TODD M NISBETMEMBER-AT-LARGE
Trustee or director
5$0$0
MICHAEL J OGGMEMBER-AT-LARGE
Trustee or director
5$0$0
990 for the year ended June 30, 2024: 11 people
NameTitleHours / weekCompensationOther / benefits
Sean Wagner Exec VPCEO
Officer
40$216,407$26,232
Wendy FaustExecutive Director40$162,803$11,871
Jesse MoyerSenior VP Mbr Dev40$134,106$17,484
Steven GoodExecutive Director40$130,881$4,953
Thomas ShumateSenior VP Finance40$114,292$16,725
Cassandra SherrySenior Dir Housing40$101,051$3,849
J David AlmacyPresident
Trustee or director, Officer
5$0$0
Nathaniel LoveTreasurer
Trustee or director, Officer
5$0$0
Thomas Balzer ReporterDirector
Trustee or director, Officer
5$0$0
Todd Nisbet Mbr at LargeDirector
Trustee or director
5$0$0
Michael Ogg Mbr at LargeDirector
Trustee or director
5$0$0
990 for the year ended June 30, 2023: 10 people
NameTitleHours / weekCompensationOther / benefits
Sean Wagner Exec VPCEO
Officer
40$178,500$22,793
Wendy FaustExecutive Director40$154,413$6,678
Jesse MoyerSenior VP Mbr Dev40$130,155$16,099
Steven GoodSenior VP Growth40$120,938$4,838
Thomas ShumateSenior VP Finance40$107,980$15,211
J David AlmacyPresident
Trustee or director, Officer
5$0$0
Nathaniel LoveTreasurer
Trustee or director, Officer
5$0$0
Thomas Balzer ReporterDirector
Trustee or director, Officer
5$0$0
Todd Nisbet Mbr at LargeDirector
Trustee or director
5$0$0
Michael Ogg Mbr at LargeDirector
Trustee or director
5$0$0

Address and contacts

Address (IRS master file)
2 S CAMPUS AVE, OXFORD, OH 45056-1801
Mailing address (990-N for 2023)
330 vally st, willimantic CT 06226
Principal officer (990 for 2024)
SEAN S WAGNER, 2 SOUTH CAMPUS AVENUE, OXFORD, OH 45056
Signed the 990
SEAN S WAGNER, CEO
Phone
(513) 523-6345
Return prepared by
BLUE & CO LLC

Mission

TO PROMOTE FRIENDSHIP, INTELLECTUAL CULTURE, AND RECTITUDE FOR OUR MEMBERS.

990 for the year ended June 30, 2025

Program accomplishments

  • TO PROVIDE PROGRAMMING, EDUCATION, AND SUPPORT FOR MEMBERS TO ENHANCE THEIR INDIVIDUAL INTELLECT, CHARACTER AND LEADERSHIP SKILLS.
  • TO PROVIDE SUPPORT FOR SERVICE LEARNING OPPORTUNITIES IN THE UNIVERSITY AND IN LOCAL COMMUNITIES THROUGH SERVICE PROJECTS AND ACTIVITIES.

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990-N on file

IRS record

EIN
31-0406470
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1937
Accounting year ends
June
Files
Form 990 or 990-EZ
Group exemption
0164 (87 member organizations)
Assets (IRS master file)
$6,857,852
Income (IRS master file)
$7,229,416

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$6,839,233$7,432,344$6,857,852IRS
990-N for 2023June 30, 2024≤ $50,000 receipts––e-Postcard
990June 2024$6,535,476$6,614,651$6,872,302IRS
990June 2023$6,642,836$6,441,081$6,956,145IRS
990June 2022$5,560,379$5,154,074$6,590,375IRS
990June 2021–––IRS
990-N for 2019
Officer: Jack St John
June 30, 2020≤ $50,000 receipts––e-Postcard
990June 2020–––IRS
990-N for 2018
Officer: Jack St John
June 30, 2019≤ $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 31-0406470).

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 31-0406470.
Is PHI DELTA THETA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1937.
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 SEAN S WAGNER.
Who are the officers and directors of PHI DELTA THETA FRATERNITY?
The 990 for the year ended June 30, 2025 lists 10 people; 5 received compensation from the organization, the highest $220,099 (SEAN S WAGNER, EXEC VP AND CEO).
How much revenue does PHI DELTA THETA FRATERNITY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $6,839,233, expenses of $7,432,344 and total assets of $6,857,852 at year end.

Organizations in its group exemption (87)

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