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Nonprofiteer
← PHI GAMMA DELTA FRATERNITY

Form 990 for tax year 2024

Filed by PHI GAMMA DELTA FRATERNITY.

Totals

Total revenue
$5,323,565
Total expenses
$7,321,834
Contributions and grants received
$937,966
Grants paid
$0
Program service revenue
$3,816,773
Investment income
$247,593
Other revenue
$321,233
Total assets, end of year
$16,530,720
Total liabilities, end of year
$210,006
Net assets or fund balances, end of year
$16,320,714
Program services expenses (Part IX)
$4,626,064
Management and general expenses
$2,511,700
Fundraising expenses
$184,070
Program service expenses (Part III)
$4,626,064

Program services were 63.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $647,060

  • 1f · All other contributions, gifts and grants

    $290,906

  • 2a · Program service revenue: FEES AND DUES

    total $2,829,653 · related or exempt $2,829,653

  • 2b · Program service revenue: INSURANCE FEES

    total $987,120 · related or exempt $987,120

  • 3 · Investment income

    total $251,744 · unrelated business $251,744

  • 5 · Royalties

    total $121,555 · related or exempt $121,555

  • 7a · Gross sales of assets other than inventory

    securities $236,009

  • 7b · Less cost or other basis and sales expenses

    securities $240,160

  • 7c · Gain or loss

    securities -$4,151

  • 7d · Net gain or loss

    total -$4,151 · unrelated business -$4,151

  • 10a · Gross sales of inventory

    $58,639

  • 10b · Cost of goods sold

    $70,557

  • 10c · Net income from sales of inventory

    total -$11,918 · related or exempt -$11,918

  • 11a · Other revenue: OCCUPANCY, NEWSLETTER,

    total $211,596 · related or exempt $211,596

  • 11e · Other revenue, total

    $211,596

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $482,071 · program services $236,215 · management and general $245,856

  • 7 · Other salaries and wages

    total $1,991,745 · program services $987,592 · management and general $881,772 · fundraising $122,381

  • 12 · Advertising and promotion

    total $27,030 · program services $27,030

  • 13 · Office expenses

    total $129,721 · program services $112,131 · management and general $17,590

  • 22 · Depreciation, depletion and amortization

    total $86,772 · management and general $86,772

  • 23 · Insurance

    total $1,598,390 · program services $1,162,029 · management and general $436,361

  • 24a · Other expenses: UNRELATED BUSINESS INCO

    total $478 · management and general $478

  • 24b · Other expenses: HEADQUARTERS AND PROGRA

    total $2,182,588 · program services $1,457,152 · management and general $663,747 · fundraising $61,689

  • 24c · Other expenses: EVENTS

    total $643,915 · program services $643,915

  • 24d · Other expenses: BAD DEBT

    total $94,847 · management and general $94,847

  • 24e · All other expenses

    total $84,277 · management and general $84,277

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,742,146 · end of year $1,017,955

  • 4 · Accounts receivable

    beginning of year $401,239 · end of year $228,552

  • 7 · Other notes and loans receivable

    beginning of year $225,950 · end of year $225,000

  • 9 · Prepaid expenses and deferred charges

    beginning of year $194,548 · end of year $211,869

  • 10a · Land, buildings and equipment: cost or other basis

    $2,921,522

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,084,861

  • 10c · Land, buildings and equipment, net

    beginning of year $912,063 · end of year $836,661

  • 11 · Investments: publicly traded securities

    beginning of year $10,839,389 · end of year $13,464,092

  • 15 · Other assets

    beginning of year $173,328 · end of year $546,591

  • 17 · Accounts payable and accrued expenses

    beginning of year $350,659 · end of year $189,603

  • 19 · Deferred revenue

    beginning of year $231,474 · end of year $20,403

  • 27 · Net assets without donor restrictions

    beginning of year $16,389,900 · end of year $16,320,714

  • 28 · Net assets with donor restrictions

    beginning of year $516,630 · end of year $0

Mission and programs · 2024

Mission

TO PROMOTE SOCIAL, INTELLECTUAL AND MORAL DEVELOPMENT OF COLLEGE MEN.

  • MAINTENANCE OF THE FRATERNITY AND EDUCATION, LEADERSHIP AND CITIZENSHIP ACTIVITIES FOR MEMBERS ENROLLED IN VARIOUS COLLEGES. APPROXIMATELY 4,100 PLEDGES; 7,600 UNDERGRADUATE MEMBERS AND 126,000 GRADUATE MEMBERS.

    Expenses $4,626,064

As filed on the 2024 return.

Listed in Part VII

  • Tim Kilduff

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Matt Amend

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Kevin Haga

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Robert Siedell

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Nolan Balocco

    COUNCILOR

    Total calculated
    $0
    Hours/week
    2

  • Michael Bass

    COUNCILOR

    Total calculated
    $0
    Hours/week
    2

  • Aaron Greve

    COUNCILOR

    Total calculated
    $0
    Hours/week
    2

  • James Neilson

    COUNCILOR

    Total calculated
    $0
    Hours/week
    2

  • Jon Yates

    COUNCILOR

    Total calculated
    $0
    Hours/week
    2

  • Rob Caudill

    EXECUTIVE DIRECTOR

    Total calculated
    $241,567
    From this org
    $241,567
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $241,567
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $241,567

  • William T Shier

    CFO

    Total calculated
    $121,161
    From this org
    $121,161
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Todd Rotgers

    ASSISTANT ED

    Total calculated
    $119,343
    From this org
    $119,343
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202523179349309447

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