Nonprofit · EIN 47-5361450
PHI GAMMA DELTA FRATERNITY
Also known as CHI ALPHA OF PHI GAMMA DELTA
Tax-exempt · CLEMSON, SC 29634
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $269,140 | $265,289 | $3,851 | $7,380 | $0 | $7,380 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $269,140
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,221
- Occupancy
- $12,975
- Program services (functional)
- $265,289
Balance sheet and other
- Total assets, start of year
- $3,529
- Total assets, end of year
- $7,380
- Total liabilities, end of year
- $0
- Net assets, end of year
- $7,380
- Net assets without donor restrictions
- $7,380
- Gross receipts
- $269,140
- 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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OLIVER BUSH | HISTORIAN Officer | – | $0 |
| GRIFFIN LUSK | CORRESPONDIN Officer | – | $0 |
| MAC MADORE | PRESIDENT Officer | – | $0 |
| WALKER MCCOLLUM | TREASURER Officer | – | $0 |
| ANTONIO RHODES | RECORDING SE Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 100 NORRIS HALL, CLEMSON, SC 29634-0001
- In care of
- % PHI GAMMA DELTA
- Mailing address (990-N for 2023)
- 100 NORRIS HALL, CLEMSON SC 296340001
- Principal officer (990 for 2024)
- WALKER MCCOLLUM, 100 NORRIS HALL, CLEMSON, SC 29634
- Principal officer (990-N for 2023)
- Stefano Schmieding, 100 Norris Hall, Clemson SC 29632
- Signed the 990
- WALKER MCCOLLUM, TREASURER
- Phone
- (469) 263-3587
- Return prepared by
- GREEK RESOURCE SERVICES LLC
Mission
THE MISSION OF PHI GAMMA DELTA IS TO UNITE MEN IN ENDURING FRIENDSHIPS, STIMULATE THE PURSUIT OF KNOWLEDGE, AND BUILD COURAGEOUS LEADERS WHO SERVE THE WORLD WITH THE BEST THAT IS IN THEM.
Program accomplishments
- PROVIDE HOUSING AND CHAPTER AND SOCIAL PROGRAMMING TO THE LOCAL MEMBERS OF THE NATIONAL COLLEGIATE SOCIAL FRATERNITY.
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-N on file |
IRS record
- EIN
- 47-5361450
- 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
- 0204: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $7,380
- Income (IRS master file)
- $269,140
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $269,140 | $265,289 | $7,380 | XML |
| 990-N for 2023 Officer: Stefano Schmieding | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Luke Natenstedt | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Ryan Natenstedt | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jonathan Denheyer | December 31, 2019 | ≤ $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 47-5361450).
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 47-5361450.
- 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 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PHI GAMMA DELTA FRATERNITY 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 DELTA FRATERNITY 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 DELTA FRATERNITY?
- The 990 for the year ended December 31, 2024 names WALKER MCCOLLUM.
- Who are the officers and directors of PHI GAMMA DELTA FRATERNITY?
- The 990 for the year ended December 31, 2024 lists 5 people; 0 received compensation from the organization.
- How much revenue does PHI GAMMA DELTA FRATERNITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $269,140, expenses of $265,289 and total assets of $7,380 at year end.
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