PHI DELTA THETA FRATERNITY: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PHI DELTA THETA FRATERNITY (EIN 63-1053272)
Tax period
2025-06-01 to 2026-05-31
Filed
2026-08-10
IRS object ID
202612229349300706
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-08-10T09:21:50-04:00ReturnTs
Tax Period End2026-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN631053272EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ALABAMA ALPHA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlALABBusinessNameControlTxt
Phone8002766342PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354011880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPHIL LOVINGUTHPersonNm
Person TitleTREASURERPersonTitleTxt
Phone8002766342PhoneNum
Signature2026-07-22SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRANDICE BROWNPreparerPersonNm
PTINP03081337PTIN
Phone8002766342PhoneNum
Preparation2026-07-22PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJIMMY SCREVENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11831 UNIVERSITY STATION MSC 870512AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35487ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,506,478GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1992FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionPROVIDED HOUSING AND SUPPORT FOR THE UNDERGRADUATE CHAPTER OF NATIONAL COLLEIGATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$7,506TotalGrossUBIAmt
PY Contributions Grants$501PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,439,017PYProgramServiceRevenueAmt
CY Program Service Revenue$1,498,972CYProgramServiceRevenueAmt
PY Investment Income$9,580PYInvestmentIncomeAmt
CY Investment Income$7,506CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,449,098PYTotalRevenueAmt
CY Total Revenue$1,506,478CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$20,137PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$35,651CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$1,243PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$2,658CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$2,658CYTotalFundraisingExpenseAmt
PY Other Expenses$1,339,726PYOtherExpensesAmt
CY Other Expenses$1,339,244CYOtherExpensesAmt
PY Total Expenses$1,361,106PYTotalExpensesAmt
CY Total Expenses$1,377,553CYTotalExpensesAmt
PY Revenues Less Expenses$87,992PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$128,925CYRevenuesLessExpensesAmt
Total Assets BOY$5,237,322TotalAssetsBOYAmt
Total Assets EOY$5,215,678TotalAssetsEOYAmt
Total Liabilities BOY$3,533,684TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,383,115TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,703,638NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,832,563NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE INTERACTION BETWEEN ALUMNI AND UNDERGRADUATE MEMBERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED HOUSING AND ALUMNI RELATIONS FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDED HOUSING AND ALUMNI RELATIONS FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G7IRPDocumentW2GCnt
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$28,500InitiationFeesAndCapContriAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8002766342PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 7TH STREETAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35403ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PHIL LOVINGUTH
TREASURER2.00Yes (X)$0$0$0
SAM RICKERT
SECRETARY2.00Yes (X)$0$0$0
JIMMY SCREVEN
PRESIDENT4.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COLLEGE FRESHBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 DEVONSHIRE DRIVE C-23AddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP61820ZIPCd
FieldValueIRS element (for citing)
ServicesFOOD SERVICEServicesDesc
Compensation$241,796CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING721310$724,390$724,390
MEALS721310$669,750$669,750
OTHER721310$46,932$46,932
MENTOR PROGRAM721310$29,400$29,400
BUILDING FUND721310$28,500$28,500
FieldValueIRS element (for citing)
Total Program Service Revenue$1,498,972TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,506TotalRevenueColumnAmt
Unrelated Business Revenue$7,506UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,506,478TotalRevenueColumnAmt
Related Or Exempt Func Income$1,498,972RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$7,506UnrelatedBusinessRevenueAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$31,589TotalAmt
Program Services$31,589ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,615TotalAmt
Program Services$1,615ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,447TotalAmt
Program Services$2,447ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$20,390TotalAmt
Program Services$20,390ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,322TotalAmt
Program Services$3,322ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$52,326TotalAmt
Program Services$52,326ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$2,658TotalAmt
Fundraising$2,658FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,289TotalAmt
Program Services$1,289ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$422,259TotalAmt
Program Services$422,259ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$260,027TotalAmt
Program Services$260,027ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MEALS PROGRAM$435,266$435,266
CREDIT CARD DISCOUNTS$42,428$42,428
TRANSFER TO CHAPTER$39,837$39,837
BAD DEBT & COLLECTIONS$39,220$39,220

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$22,880TotalAmt
Program Services$22,880ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,377,553TotalAmt
Program Services$1,374,895ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$2,658FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,145,566BOYAmt
EOY$1,404,443EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$63,277BOYAmt
EOY$6,203EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$10,856BOYAmt
EOY$14,172EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,150,977LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,360,117LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,017,623BOYAmt
EOY$3,790,860EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,237,322BOYAmt
EOY$5,215,678EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$12,421BOYAmt
EOY$13,831EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,521,263BOYAmt
EOY$3,369,284EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,533,684BOYAmt
EOY$3,383,115EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$1,703,638BOYAmt
EOY$1,832,563EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,703,638BOYAmt
EOY$1,832,563EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,237,322BOYAmt
EOY$5,215,678EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$128,925ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$6,706,098InvestmentCostOrOtherBasisAmt
Depreciation$3,055,103DepreciationAmt
Book Value$3,650,995BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$223,110InvestmentCostOrOtherBasisAmt
Depreciation$129,664DepreciationAmt
Book Value$93,446BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$221,769InvestmentCostOrOtherBasisAmt
Depreciation$175,350DepreciationAmt
Book Value$46,419BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,790,860TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DPROVIDED HOUSING AND ALUMNI RELATIONS FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.
FORM 990, PAGE 6, PART VI, LINE 6ORGANIZATION HAS MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7AMEMBERS ELECT THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATIONS OFFICERS REVIEW THE FORM 990 AND CONTACT THE PREPARER IF THERE ARE ANY QUESTIONS BEFORE IT IS FILED. AFTER CHANGES ARE MADE (IF ANY) THE RETURN IS REVIEWED AGAIN AND APPROVED FOR SIGNATURE.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON THE APPROVAL OF THE EXECUTIVE OFFICERS OF THE ORGANIZATION.

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