Nonprofit · EIN 31-1235650
PHI DELTA THETA FRATERNITY
Also known as COLORADO GAMMA
Tax-exempt (reinstated) · FORT COLLINS, CO 80524
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $596,999 | $587,576 | $9,423 | $29,874 | $0 | $29,874 |
| May 31, 2025 | 990 | $532,102 | $532,120 | -$18 | $20,451 | $0 | $20,451 |
| May 31, 2024 | 990 | $470,653 | $472,729 | -$2,076 | $20,469 | $0 | $20,469 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $42,500
- Program service revenue
- $554,699
- Investment income
- $10
- Net income from fundraising events
- -$210
- Other revenue
- -$210
Expenses
- Grants and similar amounts paid
- $42,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $14,178
- Occupancy
- $241,537
Balance sheet and other
- Total assets, start of year
- $20,451
- Total assets, end of year
- $29,874
- Total liabilities, end of year
- $0
- Net assets, end of year
- $29,874
- Gross unrelated business income
- $10
- Gross receipts
- $597,209
- Employees
- 0
- Volunteers
- 106
- Year formed
- 1921
- State of legal domicile
- CO
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 May 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Patrick O'Connor | President (start Jan 26) Trustee or director, Officer | 12 | $0 |
| Zachary McKinney | President (end Dec 25) Trustee or director, Officer | 12 | $0 |
| Nick Nisbet | Vice President (start Jan 26) Trustee or director, Officer | 10 | $0 |
| Logan Mabry | Vice President (end Dec 25) Trustee or director, Officer | 10 | $0 |
| Hollis Costa | Treasurer (start Jan 26) Trustee or director, Officer | 5 | $0 |
| Erikas Dvarionas | Treasurer (end Dec 25) Trustee or director, Officer | 5 | $0 |
| Finn Patterson | Secretary (start Jan 26) Trustee or director, Officer | 5 | $0 |
| Dylan Speier | Secretary (end Dec 25) Trustee or director, Officer | 5 | $0 |
| Will Hampton | Risk Management (start Jan 26) Trustee or director, Officer | 5 | $0 |
| Tyler Masterson | Risk Management (end Dec 25) Trustee or director, Officer | 5 | $0 |
| Joseph Wehrman | Warden (start Jan 26) Trustee or director, Officer | 7 | $0 |
| Johnny DeCelles | Warden (end Dec 25) Trustee or director, Officer | 7 | $0 |
| Leo Grzesiak | Recruitment (start Jan 26) Trustee or director, Officer | 3 | $0 |
| Matt Emery | Recruitment (end Dec 25) Trustee or director, Officer | 3 | $0 |
| William Parsons | Phikeia Educator (start Jan 26) Trustee or director, Officer | 10 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Isaac Parmenter | Phikeia Educator (end Dec 25) Trustee or director, Officer | 10 | $0 |
990 for the year ended May 31, 2025: 16 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Zach McKinney | President (start Dec 24) Trustee or director, Officer | 12 | $0 |
| Ethan Bush | President (end Dec 24) Trustee or director, Officer | 12 | $0 |
| Logan Mabry | Vice President (start Dec 24) Trustee or director, Officer | 10 | $0 |
| Marlon Nelson | Vice President (end Dec 24) Trustee or director, Officer | 10 | $0 |
| Erikas Dvarionas | Treasurer (start Dec 24) Trustee or director, Officer | 5 | $0 |
| Dylan Mastrogiovanni | Treasurer (end Dec 24) Trustee or director, Officer | 5 | $0 |
| Dylan Speier | Secretary (start Dec 24) Trustee or director, Officer | 5 | $0 |
| Declan McLaughlin | Secretary (end Dec 24) Trustee or director, Officer | 5 | $0 |
| Tyler Masterson | Risk Management (start Dec 24) Trustee or director, Officer | 5 | $0 |
| Joey Gilliam | Risk Management (end Dec 24) Trustee or director, Officer | 5 | $0 |
| Jonny Decelles | Warden (start Dec 24) Trustee or director, Officer | 7 | $0 |
| Eli Eagle | Warden (end Dec 24) Trustee or director, Officer | 7 | $0 |
| Matt Emery | Recruitment (start Dec 24) Trustee or director, Officer | 3 | $0 |
| Jackson Blake | Recruitment (end Dec 24) Trustee or director, Officer | 3 | $0 |
| Issac Parmenter | Phikeia Educator (start Dec 24) Trustee or director, Officer | 10 | $0 |
| Thorne Hensel | Phikeia Educator (end Dec 24) Trustee or director, Officer | 10 | $0 |
990 for the year ended May 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ethan Bush | President Trustee or director, Officer | 10 | $0 |
| Marion Nelson | Vice President Trustee or director, Officer | 10 | $0 |
| Dylan Mastrogiovanni | Treasurer Trustee or director, Officer | 5 | $0 |
| Decian McLaughlin | Secretary Trustee or director, Officer | 5 | $0 |
| Joey Gilliam | Risk Management Trustee or director, Officer | 5 | $0 |
| Eli Eagle | Warden Trustee or director, Officer | 6 | $0 |
| Jackson Blake | Recruitment Trustee or director, Officer | 3 | $0 |
| Thorne Hensel | Phikeia Educator Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 200 E PLUM ST, FORT COLLINS, CO 80524-3327
- In care of
- % COLORADO GAMMA
- Principal officer (990 for 2025)
- Patrick O'Conner, 200 East Plum, Fort Collins, CO 80524
- Signed the 990
- Hollis Costa, Treasurer
- Phone
- (513) 523-6345
Mission
Phi Delta Theta Fraternity was built on three original pillars since the Fraternity was founded. The pillars are: The cultivation of friendship among its members, the acquirement individually of a high degree of mental culture, and the attainment personally of a high standard of morality. Shortened, Phi Delta Theta Fraternity refer to the principles as Friendship, Sound Learning, and Rectitude.
Program accomplishments
- Program Service Revenue consists of Membership Dues and Assessments. Such program service revenue is primarily used for: Social Events and Gatherings, Member Education and Enrichment, Recruitment, Community Service, along with facilitating members' obligations for Occupancy and Meals.revenue $554,699
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1235650
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B83)
- Group exemption
- 0164: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $29,874
- Income (IRS master file)
- $597,209
Revocation and reinstatement
- Exemption revoked
- October 15, 2010
- Posted by the IRS
- August 29, 2017
- Reinstated
- Effective October 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $596,999 | $587,576 | $29,874 | XML |
| 990 | May 2025 | $532,102 | $532,120 | $20,451 | XML |
| 990 | May 2024 | $470,653 | $472,729 | $20,469 | XML |
| 990 | May 2023 | $414,961 | $406,534 | $22,545 | IRS |
| 990 | May 2022 | $371,720 | $373,067 | $14,118 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 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 31-1235650).
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 31-1235650.
- Is PHI DELTA THETA FRATERNITY tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2010 and reinstated it effective October 15, 2010.
- 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 2026 (the year ending May 31, 2027) is due October 15, 2027. 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 May 2026.
- Who is the principal officer of PHI DELTA THETA FRATERNITY?
- The 990 for the year ended May 31, 2026 names Patrick O'Conner.
- Who are the officers and directors of PHI DELTA THETA FRATERNITY?
- The 990 for the year ended May 31, 2026 lists 16 people; 0 received compensation from the organization.
- How much revenue does PHI DELTA THETA FRATERNITY have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $596,999, expenses of $587,576 and total assets of $29,874 at year end.
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