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Nonprofit · EIN 31-0903497

PHI GAMMA DELTA FRATERNITY

Also known as ALPHA OMEGA GRADUATE ASSOC INC

Tax-exempt · ATHENS, OH 45701

Financials

$178K$219K2023$339K$327K2024$31K$129K2024
Revenue Expenses · by fiscal year end
Financials of PHI GAMMA DELTA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$30,914$129,426-$98,512$544,635$955$543,680
March 31, 2025990$339,220$326,564$12,656$687,792$37,868$649,924
March 31, 2024990$177,776$219,172-$41,396$650,185$12,917$637,268
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$26,723
Program service revenue
$4,183
Investment income
$8
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$7,500
Salaries, compensation and benefits (total)
$8,060
Professional fundraising fees
$0
Accounting fees
$2,482
Occupancy
$49,778
Depreciation
$12,083
Program services (functional)
$127,854
Management and general (functional)
$1,572

Balance sheet and other

Total assets, start of year
$687,792
Total assets, end of year
$544,635
Total liabilities, end of year
$955
Net assets, end of year
$543,680
Land, buildings and equipment
$466,463
Gross unrelated business income
$8
Gross receipts
$30,914
Employees
1
Year formed
1965
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 / weekCompensation
GARY STALEYPRESIDENT
Officer
–$0
DAVE FLEMINGTREASURER
Officer
5$0
990 for the year ended March 31, 2025: 2 people
NameTitleHours / weekCompensation
GARY STALEYPRESIDENT
Officer
–$0
DAVE FLEMINGTREASURER
Officer
5$0
990 for the year ended March 31, 2024: 2 people
NameTitleHours / weekCompensation
GARY STALEYPRESIDENT
Officer
–$0
STEVE SHANNONTREASURER
Officer
–$0

Address and contacts

Address (IRS master file)
PO BOX 2248, ATHENS, OH 45701-5048
Mailing address (990-N for 2024)
PO BOX 2248, ATHENS OH 457015048
Principal officer (990 for 2024)
GARY STALEY, 15875 SPECTRUM DR UNIT 4101, ADDISON, TX 75001
Principal officer (990-N for 2024)
Joshua Botts, 7173 cincinnati brookville rd, okeana OH 45053
Signed the 990
DAVE FLEMING, TREASURER
Phone
(310) 795-2575
Return prepared by
FINANCIAL ACCOUNTING & ADVISORY SVC'S

Mission

TO PROVIDE HOUSING, MEALS, AND A PLACE TO LEARN FOR MEMBERS; TO PROVIDE EXTRAS FOR MEMBERS; TO PROVIDE BACK-UP EXPENSE MONEY AND CAPITAL IMPROVEMENTS

990 for the year ended June 30, 2025

Program accomplishments

  • PROVIDING RESIDENTIAL SERVICES AND ENCOURAGING UNDERGRADUATES TO PARTICIPATE IN RECRUITMENT AND LEADERSHIP PROGRAMS ON THE OHIO UNIVERSITY CAMPUS.
    Expenses $121,554
  • PROVIDE RECRUITMENT SCHOLARSHIPS
  • MANAGING DAY TO DAY OPERATIONS OF THE HOUSE
  • TO PROVIDE SOCIAL FUNCTIONS THROUGH WHICH OU UNDERGRADUATES AND GRADUATES CAN CONNECT FORMING RELATIONSHIPS THAT WILL ENCOURAGE EACH OTHER AND AID IN SUCCESSFUL LEADERSHIP DEVELOPMENT AND RECRUITMENT.
    Expenses $6,300

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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, 2024Check at the IRS

IRS record

EIN
31-0903497
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
June
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$544,635
Income (IRS master file)
$30,914

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$30,914$129,426$544,635IRS
990-N for 2024
Officer: Joshua Botts
March 31, 2025≤ $50,000 receipts––e-Postcard
990March 2025$339,220$326,564$687,792XML
990-N for 2023
Officer: Frank LaSalle
March 31, 2024≤ $50,000 receipts––e-Postcard
990March 2024$177,776$219,172$650,185XML
990March 2023$149,323$257,493$702,812IRS
990March 2022–––IRS
990March 2021–––IRS
990March 2020–––IRS
990March 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 31-0903497).

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 31-0903497.
Is PHI GAMMA DELTA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
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-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of PHI GAMMA DELTA 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 GAMMA DELTA 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 GAMMA DELTA FRATERNITY?
The 990 for the year ended June 30, 2025 names GARY STALEY.
Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
The 990 for the year ended June 30, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does PHI GAMMA DELTA FRATERNITY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $30,914, expenses of $129,426 and total assets of $544,635 at year end.

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