Nonprofit · EIN 37-0463190
PHI DELTA THETA FRATERNITY
Also known as ILLINOIS ETA
Tax-exempt · CHAMPAIGN, IL 61820
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $377,296 | $399,813 | -$22,517 | $112,495 | $67,500 | $44,995 |
| June 30, 2024 | 990 | $388,339 | $453,705 | -$65,366 | $124,994 | $57,482 | $67,512 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $377,282
- Investment income
- $14
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,505
- Occupancy
- $135,000
- Program services (functional)
- $399,813
Balance sheet and other
- Total assets, start of year
- $124,994
- Total assets, end of year
- $112,495
- Total liabilities, end of year
- $67,500
- Net assets, end of year
- $44,995
- Net assets without donor restrictions
- $44,995
- Gross receipts
- $377,296
- Employees
- 0
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ruben Guevara | President Officer | 2 | $0 |
| Luke Nowak | Treasurer Officer | 5 | $0 |
| Sean Miller | Vice President Officer | 2 | $0 |
| Matthew Boghosian | Treasurer Officer | 5 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michael Bruner | Vice President Officer | 2 | $0 |
| Luke Nowak | Treasurer Officer | 6 | $0 |
| Luke Cushing | Secretary Officer | 2 | $0 |
| Aidan Foertsch | President Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2105 N DUNLAP AVE STE 2B, CHAMPAIGN, IL 61820-7775
- Principal officer (990 for 2024)
- Ruben Guevara, 309 E Chalmers St, Champaign, IL 61820
- Signed the 990
- Matthew Boghosian, Treasurer
- Phone
- (217) 351-2625
- Return prepared by
- JUSTINA UCHENNA-AMADI CPA PLLC
Mission
Provide Room, Board, and Social Activities for Active Members
Program accomplishments
- Provide Room, Board, and Social Activities for Active MembersExpenses $399,813 · revenue $377,296
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 37-0463190
- 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: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $112,495
- Income (IRS master file)
- $377,296
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $377,296 | $399,813 | $112,495 | XML |
| 990 | June 2024 | $388,339 | $453,705 | $124,994 | XML |
| 990 | June 2023 | $534,482 | $569,875 | $143,878 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 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 37-0463190).
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 37-0463190.
- 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 Ruben Guevara.
- Who are the officers and directors of PHI DELTA THETA FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PHI DELTA THETA FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $377,296, expenses of $399,813 and total assets of $112,495 at year end.
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- UNIVERSITY OF ILLINOIS FOUNDATION EIN 37-6006007 · last filed 990 for 2025
- UNIVERSITY OF ILLINOIS COMMUNITY CREDIT UNION EIN 37-0560167 · last filed 990 for 2025
- WHITE PINES FOUNDATION EIN 45-5179760 · last filed 990-PF for 2024
- DEVELOPMENTAL SERVICES CENTER OF CHAMPAIGN COUNTY INC EIN 23-7183661 · last filed 990 for 2025
- BIG TEN ACADEMIC ALLIANCE EIN 46-3254996 · last filed 990 for 2025
- PROMISE HEALTHCARE NFP EIN 14-1880824 · last filed 990 for 2024
- NEWMAN FOUNDATION AT THE UNIVERSITY OF ILLINOIS EIN 37-0673518 · last filed 990 for 2025
- CHAMPAIGN COUNTY YMCA DBA STEPHENS FAMILY YMCA EIN 37-0673564 · last filed 990 for 2025