2025-07-25T10:38:19-07:00 2024-12-31 990 2024-01-01 346539803 Phi Delta Theta Foundation PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Sean S Wagner President 2025-07-25 true 2024 2025-03-06 01:10:19Z Sean S Wagner 2 South Campus Avenue Oxford OH 45056 16636009 false X www.phideltatheta.org X 1958 OH To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. 13 13 11 110 0 3064891 4281236 0 6061104 1492503 210532 215607 9336527 5989346 1680921 1726886 0 854401 943081 130338 160088 362826 651095 657162 3316755 3487217 6019772 2502129 36900341 41713678 132460 146167 36767881 41567511 To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude. false false 1291775 824335 Provide educational grants for programs supporting leadership development, alcohol abuse education, management and other skill improvement. These programs impact more than 12,000 college students per year. 716531 716531 Provide scholarships and fellowships to over 600 individuals to recognize outstanding scholarship, leadership, and community involvement. 186020 186020 Other program expenses used to provide programming, education, and support for students to enhance their individual intellectual, character, and leadership skills. This includes educational area housing grants to chapter housing corporations. 2194326 true true false false false false false false false true true false false false true true true false false false true true false true false false false true true true false false false false false false false false false false false false false true false true false true 8 0 true 11 true false false false false false false false 0 false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true false false AK AL AR CA CO CT DC FL GA HI IL KS KY MA MD ME MI MN MO MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WA WI WV X Thomas A Shumate 5135236345 2 South Campus Avenue Oxford OH 45056 X Sean S Wagner President 12.00 28.00 X 0 220400 35478 W Andrew Cole Sr. VP of Advancement 40.00 0.00 131672 0 23863 Bradley R Shafer Trustee 1.00 0.00 X 0 0 0 Mark L Bye Chairman 1.00 0.00 X X 0 0 0 Michael S Hyatt Trustee 1.00 0.00 X 0 0 0 Joseph W Royce Trustee 1.00 0.00 X 0 0 0 Howard Gellis Treasurer 1.00 0.00 X X 0 0 0 Albert R Miller Trustee 1.00 0.00 X 0 0 0 Mark Brueggeman Trustee 1.00 0.00 X 0 0 0 William H Lappin Vice Chairman Trustee 1.00 0.00 X X 0 0 0 J David Almacy Trustee 1.00 0.00 X 0 0 0 Mark B Chandler Trustee 1.00 0.00 X 0 0 0 Henry G Heren IV Trustee 1.00 0.00 X 0 0 0 George Wood Trustee 1.00 0.00 X 0 0 0 Christopher Jones Trustee 1.00 0.00 X 0 0 0 131672 220400 59341 1 false true false 0 4281236 4281236 0 1040252 1040252 0 0 198451 198451 198451 198451 11098914 10646663 452251 452251 452251 0 0 0 Other Revenue 900099 17156 17156 17156 5989346 17156 1690954 1003312 1003312 716531 716531 7043 7043 0 155535 50083 99651 5801 0 634996 204473 406838 23685 31123 10022 19940 1161 77455 24941 49625 2889 43972 14159 28173 1640 0 17068 5496 10935 637 19000 6118 12173 709 0 160088 160088 0 10495 3379 6724 392 0 0 26187 8432 16778 977 0 32420 10438 20771 1211 134173 12589 25048 96536 0 0 0 0 127694 41118 81813 4763 14288 4601 9154 533 Uncollectible pledges 125904 40542 80666 4696 Bank fees & services charges 44607 14364 28579 1664 Prospect research 25636 25636 Printing and Publications 25241 25241 54449 16685 33197 4567 3487217 2194326 930065 362826 0 3472946 4740274 1549557 2028773 125287 151039 0 0 0 0 58027 72104 4191042 3383158 906328 807884 29766325 32957181 0 0 0 1021871 956423 36900341 41713678 93246 60806 37900 39214 47461 132460 146167 X 3880892 4637397 32886989 36930114 36767881 41567511 36900341 41713678 2502129 2297501 X false true X true false X 2394052 3732954 2485886 3064891 4281236 15959019 0 0 2394052 3732954 2485886 3064891 4281236 15959019 0 15959019 344651 380142 470223 6238736 1690954 9124706 0 36595 32900 17156 86651 25170376 0.63400 0.66920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 28214754 1135873 2196303 143772 31403158 25003505 640080 2680909 109740 28214754 31446547 1058711 -6663635 838118 25003505 25753404 2494317 3840113 641287 31446547 21664294 2395203 2144432 450525 25753404 false false false 3791918 2995353 796565 399124 387805 11319 807884 Accrued salaries 43045 Annuities payable 4416 47461 X 8286847 2297501 2297501 5989346 5989346 3487217 3487217 3487217 Part X : FIN48 Footnote The Foundation is organized as a not-for-profit corporation that is exempt from income taxes under Section 501c3 of the United States Internal Revenue Code and similar state law. As such, the Foundation is generally exempt from income taxes. 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, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. true North America 0 0 Grants to recipients Educational programs grant 7043 7043 7043 Canada Educ. scholarships 7043 Check 1 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US The organization monitors the use of grant funds via grant agreements with other organizations. Part I, Line 3f - Method of Accounting Accrual X X X X X true Marketing Comm Resource 4800 E 345th St Willoughby OH 44094 Direct mail false 195136 147129 48007 195136 147129 48007 AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI true Alabama Beta Chapter PO Box 242464 Montgomery AL 36124 510202638 501(c)(7) 14078 0 Educational Housing Grant Foundation for Fraternal Exce 11722 Allisonville Rd Fishers IN 46038 351873572 501(c)(3) 7500 0 Industry support Kappa Sigma Nu Association 120 NW 13th Street Corvallis OR 97330 930687567 501(c)(7) 25000 0 Educational Housing Grant Phi Delt Alumni Association 2609 Capitol Ave Sacramento CA 95816 274766992 501(c)(7) 7065 0 Educational Housing Grant Phi Delta Theta Club Columbia 414 E Broadway Suite 200 Columbia MO 65201 237180149 501(c)(7) 14265 0 Educational Housing Grant Phi Delta Theta Fraternity 2 South Campus Avenue Oxford OH 45056 310406470 501(c)(7) 788112 0 Educational & leadership programs Sonoma State Univ 1801 East Cotati Ave Rohnert Park CA 94928 680338225 501(c)(3) 11680 0 Educational Program Grant Texas Gamma House Corporation 15818 Tenbury St Jersey Village TX 77040 311059893 501(c)(7) 20161 0 Educational Housing Grant USC Phi Delt House Corp 725 West Duarte Road 1163 Arcadia CA 91077 956111875 501(c)(7) 101861 0 Educational Housing Grant 2 7 Educational scholarships 693 716531 Grantmaker's Description of How Grants are Used The organization monitors the use of grant funds via grant agreements with other organizations and via academic progress reports for individuals receiving educational grants and scholarships. false false false false false false false false false Sean S Wagner President 220400 35478 255878 W Andrew Cole Sr. VP of Advancement 131672 23863 155535 Form 990, Part VI, Section B, Line 11b The President and/or Board of Trustees examines a draft 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 disclosure statements are reviewed annually and any conflicts are resolved immediately. Form 990, Part VI, Section B, Line 15a The related fraternal organization has a compensation and benefits committee that reviews the compensation arrangement with the organization's President and advises the Board of Trustees on comparable information across similar organizations. Form 990, Part VI, Section C, Line 19 Phi Delta Theta Foundation makes its governing documents available to interested parties upon request. Phi Delta Theta Fraternity 2 South Campus Ave Oxford OH 45056 310406470 Promote social & intellectual culture OH 501c7 N/A false false true true false false false false false false true false false false false true true true false false Phi Delta Theta Fraternity b 734759 Payments made Phi Delta Theta Fraternity c 25504 Pmts. received Phi Delta Theta Fraternity j 363551 Pmts. received Phi Delta Theta Fraternity o 141691 Payments made Phi Delta Theta Fraternity p 129971 Payments made Phi Delta Theta Fraternity q 1520 Pmts. received