Nonprofit · EIN 39-1476970
PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION
Tax-exempt · DEKALB, IL 60115
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $390,943 | $195,728 | $195,215 | $2,417,259 | $88,049 | $2,329,210 |
| December 31, 2023 | 990 | $359,257 | $290,249 | $69,008 | $2,201,550 | $67,555 | $2,133,995 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $92,758
- Program service revenue
- $298,185
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $5,150
- Occupancy
- $164,774
- Program services (functional)
- $188,322
- Management and general (functional)
- $7,406
Balance sheet and other
- Total assets, start of year
- $2,201,550
- Total assets, end of year
- $2,417,259
- Total liabilities, end of year
- $88,049
- Net assets, end of year
- $2,329,210
- Land, buildings and equipment
- $2,023,040
- Net assets without donor restrictions
- $2,329,210
- Gross receipts
- $390,943
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1984
- State of legal domicile
- WI
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES COPE | PRESIDENT AND DIRECTOR Trustee or director, Officer | 1 | $0 |
| JAMES KRUPP | VICE PRESIDENT AND DIRECTO Trustee or director, Officer | 0.25 | $0 |
| DAVID KECK | SECRETARY / TREASURER AND Trustee or director, Officer | 0.25 | $0 |
| RICHARD PEARSON | DIRECTOR Officer | 0.25 | $0 |
| CHARLES VAUGHAN | DIRECTOR Officer | 0.25 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES COPE | PRESIDENT AND DIRECTOR Trustee or director, Officer | 1 | $0 |
| JAMES KRUPP | VICE PRESIDENT AND DIRECTO Trustee or director, Officer | 0.25 | $0 |
| DAVID KECK | SECRETARY / TREASURER AND Trustee or director, Officer | 0.25 | $0 |
| RICHARD PEARSON | DIRECTOR Officer | 0.25 | $0 |
| CHARLES VAUGHAN | DIRECTOR Officer | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 3281 COMMERCE DR STE B, DEKALB, IL 60115-8413
- Principal officer (990 for 2024)
- JAMES COPE, 3281 COMMERCE DR B, DEKALB, IL 60115
- Signed the 990
- JAMIE KRUPP, VICE PRESIDENT
- Phone
- (815) 758-5444
- Return prepared by
- SVA CERTIFIED PUBLIC ACCTS SC
Mission
TO CONTRIBUTE TO THE PRESERVATION, CONTINUATION, AND PROMOTION OF THE MANSION HILL HISTORIC DISTRICT BY REHABILITATING, PRESERVING, AND MAINTAINING A REGISTERED HISTORIC LANDMARK, NAMELY THE PHI GAMMA DELTA HOUSE AT 16 LANGDON STREET, MADISON, WISCONSIN.
Program accomplishments
- MAINTAINED, PRESERVED, AND REHABILITATED A REGISTERED LANDMARK, NAMELY THE PHI GAMMA DELTA HOUSE IN MADISON, WISCONSIN. EXPENDITURES INCLUDE COSTS OF MAINTENANCE, COSTS OF OWNERSHIP (E.G. INTEREST ON MORTGAGE), COSTS OF PROVIDING THE BUILDING FOR RENT TO TENANTS, AND COSTS OF REHABILITATION AND PRESERVATION. THE HOUSE IS RENTED TO INDIVIDUAL MEMBERS OF A FRATERNITY, WHO EACH PAY RENT TO THE ORGANIZATION. THE HOUSE WAS DESIGNATED AS A LANDMARK BY THE CITY OF MADISON (WISCONSIN) LANDMARK COMMISSION IN 1983, AND IS A PART OF THE LANGDON STREET HISTORIC DISTRICT, WHICH WAS ADDED TO THE NATIONAL REGISTER OF HISTORIC PLACES IN 1986. THE BUILDING WAS DESIGNED AND BUILT TO BE USED AS A FRATERNITY HOUSE. IF THE BUILDING IS NOT USED AS A FRATERNITY HOUSE, IT IS USELESS AND WOULD BE TORN DOWN. THE LOT IS LONG AND NARROW AND SLOPES STEEPLY TO THE LAKE THAT IS ADJACENT TO THE HISTORICAL DISTRICT. BECAUSE OF THE LOT'S DIMENSIONS, THE PROPERTY COULD NOT BE CONVERTED TO ANOTHER USE UNDER CURRENT ZONING ORDINANCES. THE INTERIOR LAYOUT OF THE HOUSE WAS DESIGNED BY FRANK LLOYD WRIGHT TO UNIQUELY SERVE THE BASIC FUNCTIONS OF FRATERNITY LIFE. ALTHOUGH THE BUILDING IS A HISTORIC LANDMARK AND ALWAYS AVAILABLE FOR PUBLIC VIEWING AND STUDY, IT IS NOT THE TYPE OF LANDMARK, LIKE LINCOLN'S HOME IN SPRINGFIELD FOR EXAMPLE, THAT ATTRACTS LARGE NUMBERS OF PAYING VISITORS THAT WOULD MAKE IT FEASIBLE TO OPERATE SOLELY AS A PUBLIC ATTRACTION. AS A RESULT OF THE FOREGOING CONSIDERATIONS, MAINTAINING THE BUILDING AS AN OPERATING FRATERNITY HOUSE RENTED TO FRATERNITY MEMBERS IS AN ESSENTIAL PART OF THE ORGANIZATION'S EXEMPT PURPOSE OF PRESERVING THE BUILDING AS A HISTORIC LANDMARK. RENTAL INCOME IS THEREFORE NOT INCOME FROM AN INVESTMENT, BUT RATHER INCOME DERIVED FROM THE ORGANIZATION'S CONDUCT OF ITS EXEMPT PURPOSE.Expenses $188,322 · revenue $298,185
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 39-1476970
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,417,259
- Income (IRS master file)
- $390,943
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $390,943 | $195,728 | $2,417,259 | XML |
| 990 | December 2023 | $359,257 | $290,249 | $2,201,550 | XML |
| 990 | December 2022 | $384,853 | $228,174 | $2,143,538 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 39-1476970).
Questions about PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION
- What is the EIN of PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION?
- The employer identification number (EIN) of PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION is 39-1476970.
- Is PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION 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 GAMMA DELA LANDMARK PRESERVATION ASSOCATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION?
- The 990 for the year ended December 31, 2024 names JAMES COPE.
- Who are the officers and directors of PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does PHI GAMMA DELA LANDMARK PRESERVATION ASSOCATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $390,943, expenses of $195,728 and total assets of $2,417,259 at year end.
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