2024-11-12T11:06:27-08:00 2023-12-31 990 2023-01-01 921479885 Iron Phi Foundation IRON 5235236345 2 S Campus Ave Oxford OH 45056 Steven J Good Executive Director 2024-11-12 true 2023 2024-10-15 13:58:12Z X 2 S Campus Ave Oxford OH 45056 896234 false X www.ironphi.org X OH To strengthen the Phi delta Theta International Fraternity and the impact it has on the fight against Lou Gehrig's disease (ALS) through the fundraising and athletic efforts of its people. 7 7 0 0 896227 0 7 0 896234 738140 0 0 0 70071 161003 899143 -2909 259110 262019 -2909 To strengthen the Phi delta Theta International Fraternity and the impact it has on the fight against Lou Gehrig's disease (ALS) through the fundraising and athletic efforts of its people. false false 738633 738140 Support for ALS research conferences and scholarships for dependents of families affected by ALS. Support collegiate leadership development programs and promote student awareness of philanthropic opportunities for ALS research and family support. 738633 true true false false false false false false false false false false false false false true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false 0 false false false false false false false X 7 7 false false false false false false false true false false false true true true true true true true true false X Thomas A Shumate 5135236345 2 S Campus Ave Oxford OH 45056 X Steven J Good Executive Dir. 30.00 10.00 X 0 125281 9508 Brian D Dunn Trustee 1.00 0.00 X 0 0 0 Michael S Hyatt Trustee 1.00 0.00 X 0 0 0 John Andrew Miller Trustee 1.00 0.00 X 0 0 0 Frederick D Reimer Chairman 1.00 0.00 X X 0 0 0 Frederick B Schultz Trustee 1.00 0.00 X 0 0 0 Thomas A Balzer Trustee 1.00 0.00 X 0 0 0 125281 9508 0 false false true 0 896227 896227 0 7 7 0 0 0 0 0 0 0 0 896234 7 733640 733640 4500 4500 0 0 0 0 0 0 0 0 72175 372 44626 27177 5412 5412 0 0 0 0 0 34065 34065 0 18544 96 11465 6983 0 0 556 3 344 209 0 0 0 0 0 1500 8 927 565 Bank and credit card fees 25906 25906 Postage and Shipping 2845 14 1759 1072 0 899143 738633 90439 70071 242849 0 0 10834 0 0 0 0 5427 0 0 0 0 0 0 0 259110 22533 239486 0 262019 X -2909 0 -2909 0 259110 -2909 X false true X false false X 896227 896227 0 0 896227 896227 0 896227 7 7 0 0 896234 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 896234 896234 896234 899143 899143 899143 Part X : FIN48 Footnote The Foundation is organized as a not-for-profit corporation and is exempt from income tax under Section 501(c)(3) of the United States Internal Revenue Code and similar state law. As such, the Foundation is generally exempt from income taxes. However, the Foundation is required to file Federal Form 990 - Return of Organization Exempt from Income Tax and a corresponding state return, which are informational returns only. The Foundation is subject to routine audits by taxing jurisdictions. However, as of the date the financial statements were available to be issued, there were no audits for any tax periods in progress. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Foundation and recognize a tax liability if the Foundation has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the Foundation, and has concluded that as of December 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. true Live Like Lou Foundation 2 S Campus Ave Oxford OH 45056 823524872 501(c)(3) 410820 0 Operational support Phi Delta Theta Foundation 2 S Campus Ave Oxford OH 45056 346539803 501(c)(3) 322820 0 Collegiate leadership programs 2 0 Grantmaker's Description of How Grants are Used The organization monitors the use of grant funds via agreements with other organizations. false false false false false false false false false Steven J Good Executive Dir. 125281 9508 134789 Part II, Compensation from Unrelated Organizations Directors received compensation from Phi Delta Theta Fraternity, an unrelated organization. Form 990, Part VI, Section B, Line 11b Members of the board of trustees examine a copy of the form 990 prior to filing with the Internal Revenue Service. Form 990, Part VI, Section B, Line 12c The organization prohibits conflicts of interest with its board members and other personnel. Conflict of interest disclosures statements are reviewed annually and any conflicts resolved immediately. Form 990, Part VI, Section B, Line 15a The organization shares employees with the Phi Delta Theta Fraternity. Compensation is determined at that level. Form 990, Part VI, Section B, Line 15b The organization shares employees with the Phi Delta Theta Fraternity. Compensation is determined at that level. Form 990, Part VI, Section C, Line 19 No documents available to the public.