Nonprofit · EIN 82-0202508
PHI DELTA THETA FRATERNITY
Also known as KAPPA PHI ALPHA FRATERNITY
Tax-exempt (reinstated) · COEUR D ALENE, ID 83815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $72,763 | $51,106 | $21,657 | $362,222 | $0 | $362,222 |
| December 31, 2024 | 990-EZ | $70,030 | $40,751 | $29,279 | $340,565 | $0 | $340,565 |
| December 31, 2023 | 990-EZ | $70,013 | $36,824 | $33,189 | $311,286 | $0 | $311,286 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $69,973
- Investment income
- $2,790
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Occupancy
- $12,666
- Other expenses
- $38,440
Balance sheet and other
- Total assets, start of year
- $340,565
- Total assets, end of year
- $362,222
- Total liabilities, end of year
- $0
- Net assets, end of year
- $362,222
- Cash, savings and investments
- $102,222
- Land and buildings
- $260,000
- Gross receipts
- $72,763
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Reidner | President | 5 | $0 |
| Craig Paterson | Treasurer | 5 | $0 |
| Patrick Doudy | Secretary | 2 | $0 |
| Russ Morgan | Vice President | 1 | $0 |
| Tim Pierson | Director | 1 | $0 |
| Richard Reilly | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Reidner | President | 5 | $0 |
| Craig Paterson | Treasurer | 5 | $0 |
| Patrick Doudy | Secretary | 5 | $0 |
| Russ Morgan | Vice President | 3 | $0 |
| Tim Pierson | Director | 3 | $0 |
| Richard Reilly | Director | 3 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Gary Reidner | President | 5 | $0 |
| Craig Paterson | Treasurer | 5 | $0 |
| Patrick Doudy | Secretary | 5 | $0 |
| Russ Morgan | Vice President | 5 | $0 |
| Tim Pierson | Director | 3 | $0 |
| Hank Heusinkveld | Director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 3900 W FAIRWAY DR, COEUR D ALENE, ID 83815-9097
- In care of
- % IAN WHITE
- Signed the 990-EZ
- Craig Paterson, Treasurer
- Phone
- (208) 660-2618
Mission
The purposes for which Kappa Phi Alpha Fraternity was formed are, the maintenance of a college fraternity, for the social improvement and benefit of the members, for the economical support of its members while attending the University of Idaho, the erection of such buildings as necessary from time to time to carry into effect the intentions and objects of this corporation, and for the maintenance of such buildings and the furnishing which may be required for the members (students) while attending the University of Idaho.
Program accomplishments
- To operate, furnish and maintain a college fraternity which houses and provides meals for 40-50 students at the University of Idaho.
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-0202508
- 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
- Category (NTEE)
- Education (B83)
- Group exemption
- 0164: PHI DELTA THETA FRATERNITY
- Assets (IRS master file)
- $362,222
- Income (IRS master file)
- $72,763
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $72,763 | $51,106 | $362,222 | XML |
| 990-EZ | December 2024 | $70,030 | $40,751 | $340,565 | XML |
| 990-EZ | December 2023 | $70,013 | $36,824 | $311,286 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | July 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 82-0202508).
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 82-0202508.
- Is PHI DELTA THETA FRATERNITY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- 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 2026 (the year ending December 31, 2026) is due May 17, 2027. 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-EZ for the year ended December 2025.
- Who are the officers and directors of PHI DELTA THETA FRATERNITY?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PHI DELTA THETA FRATERNITY have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $72,763, expenses of $51,106 and total assets of $362,222 at year end.
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