Nonprofit · EIN 58-1481060
PHI KAPPA THETA FRATERNITY
Also known as GEORGIA GAMMA TAU ALUMNI
Tax-exempt · ATLANTA, GA 30313
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $114,454 | $57,075 | $57,379 | $1,136,190 | $26 | $1,136,164 |
| December 31, 2023 | 990 | $114,603 | $44,798 | $69,805 | $1,035,565 | $5,741 | $1,029,824 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $79
- Program service revenue
- $90,000
- Investment income
- $24,375
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $4,500
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $30
- Accounting fees
- $71
- Depreciation
- $18,750
- Program services (functional)
- $57,075
Balance sheet and other
- Total assets, start of year
- $1,035,564
- Total assets, end of year
- $1,136,190
- Total liabilities, end of year
- $26
- Net assets, end of year
- $1,136,164
- Land, buildings and equipment
- $195,312
- Publicly traded securities
- $449,461
- Net assets without donor restrictions
- $1,136,164
- Gross unrelated business income
- $19,375
- Gross receipts
- $114,454
- Employees
- 0
- Year formed
- 1961
- State of legal domicile
- GA
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 |
|---|---|---|---|
| Dustin Emhart | Treasurer Officer | 2 | $0 |
| Matthew Dacey-Koo | President Officer | 2 | $0 |
| Daniel Tuten | Secretary Officer | 1 | $0 |
| Derrick Adams | Vice President Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dustin Emhart | Treasurer Officer | 2 | $0 |
| Joseph Cantatore | President Officer | 2 | $0 |
| Tobin Abraham | Secretary Officer | 1 | $0 |
| Jeremy Lightner | Vice President Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 800 FOWLER ST NW, ATLANTA, GA 30313-2554
- Principal officer (990 for 2024)
- Dustin Emhart, PO Box 793, Clayton, GA 30525
- Signed the 990
- Dustin Emhart, Treasurer
- Phone
- (678) 712-4342
- Return prepared by
- Emhart Accounting LLC
Mission
Providing the undergraduate chapter of Phi Kappa Theta and their alumni an organized way to stay together and provide more services for its members.
Program accomplishments
- Lodging provided for members in the fraternity house, as well as support for them to win a national award for outstanding chapter.
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
- 58-1481060
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1961
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 1518: PHI KAPPA THETA FRATERNITY
- Assets (IRS master file)
- $1,136,190
- Income (IRS master file)
- $114,454
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $114,454 | $57,075 | $1,136,190 | IRS |
| 990 | December 2023 | $114,603 | $44,798 | $1,035,565 | XML |
| 990 | December 2022 | $98,765 | $52,304 | $919,306 | 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 58-1481060).
Questions about PHI KAPPA THETA FRATERNITY
- What is the EIN of PHI KAPPA THETA FRATERNITY?
- The employer identification number (EIN) of PHI KAPPA THETA FRATERNITY is 58-1481060.
- Is PHI KAPPA THETA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1961.
- Are donations to PHI KAPPA THETA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI KAPPA 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 KAPPA THETA 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 KAPPA THETA 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 KAPPA THETA FRATERNITY?
- The 990 for the year ended December 31, 2024 names Dustin Emhart.
- Who are the officers and directors of PHI KAPPA THETA FRATERNITY?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does PHI KAPPA THETA FRATERNITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $114,454, expenses of $57,075 and total assets of $1,136,190 at year end.
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