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Nonprofit · EIN 75-6036599

PHI DELTA THETA FRATERNITY

Also known as TEXAS EPSILON CHAPTER

Tax-exempt · LUBBOCK, TX 79409

Financials

$348K$361K2022$350K$333K2023$356K$338K2024
Revenue Expenses · by fiscal year end
Financials of PHI DELTA THETA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$356,100$337,718$18,382$39,071$0$39,071
May 31, 2024990$350,410$332,952$17,458$20,689$0$20,689
May 31, 2023990$347,875$360,781-$12,906$3,231$0$3,231
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$355,662
Investment income
$438
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Occupancy
$125,037
Depreciation
$371

Balance sheet and other

Total assets, start of year
$20,689
Total assets, end of year
$39,071
Total liabilities, end of year
$0
Net assets, end of year
$39,071
Land, buildings and equipment
$2,040
Gross receipts
$356,100
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 May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
COLE RUMSEYPRESIDENT
Officer
–$0
PRESTON SCHMIDVICE-PRESIDE
Officer
–$0
ELI HUGGINSTREASURER
Officer
–$0
DR ROBERT KINGCHAPTER ADVI
Officer
–$0
JOHN ZWIACHERFINANCIAL AD
Trustee or director
–$0
990 for the year ended May 31, 2024: 5 people
NameTitleHours / weekCompensation
CAM MONTGOMERYPRESIDENT
Officer
–$0
BURKE WAHLBURGVICE-PRESIDE
Officer
–$0
COLE LYONSTREASURER
Officer
–$0
DR ROBERT KINGCHAPTER ADVI
Officer
–$0
JOHN ZWIACHERFINANCIAL AD
Trustee or director
–$0
990 for the year ended May 31, 2023: 5 people
NameTitleHours / weekCompensation
JOHN MCVICKERPRESIDENT
Officer
–$0
CONNOR THOELEVICE-PRESIDE
Officer
–$0
CODY COOKETREASURER
Officer
–$0
DR ROBERT KINGCHAPTER ADVI
Officer
–$0
JOHN ZWIACHERFINANCIAL AD
Trustee or director
–$0

Address and contacts

Address (IRS master file)
PO BOX 4022, LUBBOCK, TX 79409-0005
Principal officer (990 for 2024)
COLE RUMSEY
Signed the 990
JOHN ZWIACHER, FINANCIAL ADVISOR
Phone
(806) 786-6974
Return prepared by
HOWARD CUNNINGHAM HOUCHIN & TURNER LLP

Mission

SOCIAL CLUB - FRATERNITY

990 for the year ended May 31, 2025

Program accomplishments

  • THE FRATERNITY SPONSORS SOCIAL ACTIVITIES SUCH AS DANCES, COOKOUTS, AND OTHER ACTIVITIES FOR ITS MEMBERS.
  • THE FRATERNITY COLLECTS DUES AND FEES FROM ITS MEMBERS WHICH ARE REMITTED TO THE NATIONAL FRATERNITY.
  • THE FRATERNITY SPONSORS ACTIVITIES DESIGNED TO INCREASE ITS MEMBERSHIP.
  • THE FRATERNITY SPONSORS ACTIVITIES DESIGNED TO MAINTAIN RELATIONSHIPS WITH ALUMNI.

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 May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
75-6036599
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
May
Files
Form 990 or 990-EZ
Assets (IRS master file)
$39,071
Income (IRS master file)
$356,100

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$356,100$337,718$39,071XML
990May 2024$350,410$332,952$20,689XML
990May 2023$347,875$360,781$3,231XML
990May 2022$479,524$537,728$16,137IRS
990May 2021–––IRS
990May 2019–––IRS
990May 2018–––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 75-6036599).

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 75-6036599.
Is PHI DELTA THETA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
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 May 31, 2026) is due October 15, 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 May 2025.
Who is the principal officer of PHI DELTA THETA FRATERNITY?
The 990 for the year ended May 31, 2025 names COLE RUMSEY.
Who are the officers and directors of PHI DELTA THETA FRATERNITY?
The 990 for the year ended May 31, 2025 lists 5 people; 0 received compensation from the organization.
How much revenue does PHI DELTA THETA FRATERNITY have?
On its 990 for the year ended May 31, 2025 it reported revenue of $356,100, expenses of $337,718 and total assets of $39,071 at year end.

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