Nonprofit · EIN 51-0164540
UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP
Also known as PHI GAMMA DELTA HOUSE CORPORATION
Tax-exempt · LEXINGTON, KY 40515
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $87,930 | $132,860 | -$44,930 | $541,269 | $138,708 | $402,561 |
| June 30, 2024 | 990 | $105,832 | $101,070 | $4,762 | $588,148 | $140,657 | $447,491 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,595
- Program service revenue
- $84,932
- Investment income
- $1,403
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,250
- Depreciation
- $21,274
- Program services (functional)
- $132,860
Balance sheet and other
- Total assets, start of year
- $588,148
- Total assets, end of year
- $541,269
- Total liabilities, end of year
- $138,708
- Net assets, end of year
- $402,561
- Land, buildings and equipment
- $437,582
- Gross receipts
- $87,930
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1957
- State of legal domicile
- KY
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 |
|---|---|---|---|
| Drew A Brown | President/Director Trustee or director, Officer | 2 | $0 |
| J B Goll | VP/Director Trustee or director | 2 | $0 |
| Joseph L Paul | Secretary/Director Trustee or director, Officer | 2 | $0 |
| James E McCullum | Treasurer/Director Trustee or director, Officer | 2 | $0 |
| Harry Dadds | Director Trustee or director | 2 | $0 |
| Joe Richardson | Director Trustee or director | 2 | $0 |
| Danny Darby | Director Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Drew A Brown | President/Director Trustee or director, Officer | 2 | $0 |
| J B Goll | VP/Director Trustee or director | 2 | $0 |
| Joseph L Paul | Secretary/Director Trustee or director, Officer | 2 | $0 |
| James E McCullum | Treasurer/Director Trustee or director, Officer | 2 | $0 |
| Harry Dadds | Director Trustee or director | 2 | $0 |
| Joe Richardson | Director Trustee or director | 2 | $0 |
| Danny Darby | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 931 JAIRUS DR, LEXINGTON, KY 40515-5536
- Mailing address (990-N for 2024)
- 1301 49th Street, Norfolk VA 23508
- Principal officer (990 for 2024)
- Drew Brown, 931 Jarius Dr, Lexington, KY 40515
- Signed the 990
- Drew Brown, President
- Phone
- (859) 254-1221
- Website
- https://phigam.org/
- Return prepared by
- THE LIVESAY GROUP PLLC
Mission
Formed to be a service and support group to provide student housing for young men currently enrolled at the University of Kentucky under the umbrella of the international fraternity of Phi Gamma Delta, a 501(c)7 corporation.
Program accomplishments
- Formed to be a service and support group to provide student housing for young men currently enrolled at the University of Kentucky under the umbrella of the international fraternity of Phi Gamma Delta, a 501(c)7 corporation. Activities include securing the services (utilities, etc.) necessary for the housing, paying the debt service on the property, repairing what can be repaired in-house, hiring outside contractors to carry out major repairs and generally overseeing the operation of the house. The house corporation is not a membership organization, has no dues, produces no publications, or other printed material.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0164540
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- June
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0204: PHI GAMMA DELTA FRATERNITY
- Assets (IRS master file)
- $541,269
- Income (IRS master file)
- $87,930
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2024 | June 30, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2025 | $87,930 | $132,860 | $541,269 | IRS |
| 990 | June 2024 | $105,832 | $101,070 | $588,148 | XML |
| 990 | June 2023 | $88,064 | $89,251 | $607,743 | 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 51-0164540).
Questions about UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP
- What is the EIN of UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP?
- The employer identification number (EIN) of UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP is 51-0164540.
- Is UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
- Are donations to UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP 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 UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2024 for the year ended June 30, 2025.
- Who is the principal officer of UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP?
- The 990 for the year ended June 30, 2025 names Drew Brown.
- Who are the officers and directors of UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP?
- The 990 for the year ended June 30, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does UPSILON KAPPA OF PHI GAMMA DELTA HOUSE CORP have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $87,930, expenses of $132,860 and total assets of $541,269 at year end.
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