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194 SPICER INC

EIN 56-2644123 STOW, OH

Revenue 2024
$163,007
Expenses 2024
$122,299

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
07
NTEE code
B83
Classification
1000
Street
4648 MUIRWOOD PL

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

To promote and foster the fraternal principles and ideals of Phi Delta Theta Fraternity, to acquire and hold real and personal property for a chapter house for the Ohio Epsilon Chapter of Phi Delta Theta Fraternity at The University of Akron and to engage in other pleasure, recreation and non-profit activities which qualify as such within the meaning of Section 501(c)(7) of the Internal Revenue Code.

Activities or mission (Part I)

To promote and foster the fraternal principles and ideals of Phi Delta Theta Fraternity, to acquire and hold real and personal property for a chapter house for the Ohio Epsilon Chapter of Phi Delta Theta Fraternity and to engage in other non-profit activities which qualify under Section 501(c)(7).

  • Make improvements to the Ohio Epsilon Chapter of Phi Delta Theta fraternity house.

  • Operate a fraternity house for the 70+active fraternity members.

  • Host various leadership and social activities to develop members and honor their accomplishments.

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Scott Hertle

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Roberto Capotosto

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Roger Lyons

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • John Stouffer

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • David Budai

    President

    Total calculated
    $0
    Hours/week
    15

  • James Warner

    Vice President

    Total calculated
    $0
    Hours/week
    6

  • Larry Roth

    Treasurer

    Total calculated
    $0
    Hours/week
    10

  • Zachary Bastin

    Secretary

    Total calculated
    $0
    Hours/week
    3

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $163,007
    Expenses
    $122,299
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $78,627
    Expenses
    $114,994
    Contributions
    $1,500
    Grants paid
    $0
  • 2022
    Revenue
    $92,498
    Expenses
    $189,519
    Contributions
    $18,060
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $514,158
    Expenses
    $313,100
    Assets (EOY)
    $1,451,636

  • 2020 · 990

    Revenue
    $192,899
    Expenses
    $81,313
    Assets (EOY)
    $1,052,909

  • 2019 · 990

    Revenue
    $78,624
    Expenses
    $88,183
    Assets (EOY)
    $935,306

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Not present in the most recent drop.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.