Nonprofit · EIN 31-1459248
PHI DELTA THETA FRATERNITY
Also known as NEBRASKA GAMMA CHAPTER
Tax-exempt · OMAHA, NE 68178
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $105,355 | $103,614 | $1,741 | $25,961 | $0 | $25,961 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $105,355
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $103,614
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
Balance sheet and other
- Total assets, start of year
- $24,220
- Total assets, end of year
- $25,961
- Total liabilities, end of year
- $0
- Net assets, end of year
- $25,961
- Cash, savings and investments
- $25,961
- Gross receipts
- $105,355
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Begley | President | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 2500 CALIFORNIA PLZ CREIGHTON UNIVE, OMAHA, NE 68178-0001
- In care of
- % PDT SKUTT STUDENT CENTER 110
- Mailing address (990-N for 2024)
- 2500 CALIFORNIA PLZ CREIGHTON UNIVE, OMAHA NE 681780001
- Principal officer (990-N for 2024)
- Thomas Macaitis, 2500 CALIFORNIA PLZ CREIGHTON UNIVE, Omaha NE 68106
- Signed the 990-EZ
- Thomas Macaitis, 0
- Phone
- (000) 000-0000
Mission
The organization is a social fraternity operated exclusively for pleasure recreation and other non-profitable purposes under Section 501c7 It promotes fellowship brotherhood and social interaction through social events educational and leadership programming and alumni engagement all for the common benefit of its members
Program accomplishments
- 0
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 31-1459248
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0164: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $25,961
- Income (IRS master file)
- $105,355
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $105,355 | $103,614 | $25,961 | XML |
| 990-N for 2024 Officer: Thomas Macaitis | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Zach Goertzen | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Daniel White | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Patrick Schmitt | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2010 Officer: Keith Weeces | December 31, 2010 | ≤ $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 31-1459248).
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 31-1459248.
- Is PHI DELTA THETA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- 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 December 31, 2026) is due May 17, 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-EZ for the year ended December 2025.
- Who is the principal officer of PHI DELTA THETA FRATERNITY?
- The 990-N for 2024 names Thomas Macaitis.
- Who are the officers and directors of PHI DELTA THETA FRATERNITY?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 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, 2025 it reported revenue of $105,355, expenses of $103,614 and total assets of $25,961 at year end.
Other nonprofits in OMAHA
- THE NEBRASKA MEDICAL CENTER EIN 91-1858433 · last filed 990 for 2025
- THE SUSAN THOMPSON BUFFETT FOUNDATION EIN 47-6032365 · last filed 990-PF for 2025
- WOODMEN OF THE WORLD LIFE INSURANCE SOCIETY EIN 47-0339250 · last filed 990 for 2024
- WALTER SCOTT FAMILY FOUNDATION EIN 47-1116371 · last filed 990-PF for 2024
- SHERWOOD FOUNDATION EIN 47-0824755 · last filed 990-PF for 2025
- CREIGHTON UNIVERSITY EIN 47-0376583 · last filed 990 for 2025
- NEBRASKA METHODIST HOSPITAL EIN 47-0376604 · last filed 990 for 2024
- CHILDRENS HOSPITAL & MEDICAL CENTER EIN 47-0379754 · last filed 990 for 2024