2025-05-12T07:13:50-07:00 2024-06-30 990 2023-07-01 310406470 Phi Delta Theta Fraternity PHID 5135236345 2 South Campus Avenue Oxford OH 45056 Sean S Wagner CEO 2025-05-12 true 2023 2025-03-06 01:10:19Z Sean S Wagner 7289088 false 0164 X phideltatheta.org X 1848 OH To promote friendship, intellectual culture, and rectitude for our members. 5 5 41 1500 226421 959566 974770 4165738 4169327 216631 105152 1300901 1286227 6642836 6535476 5000 0 2562646 3116516 0 0 3878435 3493135 6441081 6614651 201755 -79175 6956145 6872302 1366384 1158723 5589761 5713579 To promote friendship, intellectual culture, and rectitude for our members. false false To provide programming, education, and support for members to enhance their individual intellect, character and leadership skills. To provide support for service learning opportunities in the university and in local communities through service projects and activities. false true false false false false false false false true false false false true true true false false false true true false false false false false false false true false false false false false false false false false false false false false false true 26 0 false 41 true true true true OC false false false false false false X 5 5 false false false false false true false true true false true true true true true true true true true true false X X Thomas A Shumate 5135236345 2 South Campus Avenue Oxford OH 45056 Sean Wagner Exec VP CEO 40.00 0.00 X 216407 0 26232 Wendy Faust Executive Director 40.00 0.00 162803 0 11871 Jesse Moyer Senior VP Mbr Dev 40.00 0.00 134106 0 17484 Steven Good Executive Director 40.00 0.00 130881 0 4953 Thomas Shumate Senior VP Finance 40.00 0.00 114292 0 16725 Cassandra Sherry Senior Dir Housing 40.00 0.00 101051 0 3849 J David Almacy President 5.00 0.00 X X 0 0 0 Nathaniel Love Treasurer 5.00 0.00 X X 0 0 0 Thomas Balzer Reporter Director 5.00 0.00 X X 0 0 0 Todd Nisbet Mbr at Large Director 5.00 0.00 X 0 0 0 Michael Ogg Mbr at Large Director 5.00 0.00 X 0 0 0 859540 81114 6 false true false 0 974770 974770 Conference assessments 900099 72957 72957 Membership dues 611710 2719474 2719474 Risk management 900099 1376896 1376896 4169327 134991 134991 0 121269 121269 0 607952 637791 -29839 -29839 -29839 0 0 111699 115821 -4122 -4122 Expense reimbursements 900099 1084818 1084818 Other miscellaneous 900099 84262 84262 1169080 6535476 5334285 226421 0 0 5000 0 242639 0 2240918 127240 313506 192213 0 125464 13800 0 0 0 36105 47701 0 437130 0 311732 493511 0 750702 0 0 10001 617775 Awards 117325 Educational programming 115391 Bad debts 112300 Service fees 108775 195423 6614651 0 0 0 2603863 1513423 127666 830671 0 809827 900607 0 0 820903 798554 64587 149150 121877 84793 242212 232212 20001 10000 2387421 2585104 0 0 0 0 6956145 6872302 703625 418715 19920 114275 642839 625733 1366384 1158723 X 5589761 5713579 5589761 5713579 6956145 6872302 -79175 202993 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 177712 167712 10000 64500 64500 10000 Health Insurance Benefit Liability 165772 Life Insurance Benefit Liability 69924 Supplemental Long-Term Care Liability 198307 Supplemental Pension Liability 191730 625733 X 6842916 202993 111699 314692 6528224 7252 7252 6535476 6719098 111699 111699 6607399 7252 7252 6614651 Part X : FIN48 Footnote Management has analyzed the tax positions taken by the Organization and has concluded that as of June 30, 2024, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Member Items for Resale $111699 Part XII, Line 2d: Other expenses and losses per audited F/S Member Items for Resale $111699 North America 0 0 Program Services Membership 53225 North America 0 0 Program Services Insurance Program 48407 101632 101632 North America Educ. Scholarship 5000 Check 1 false false false false false false X X X false false false Jesse Moyer Senior VP Mbr Dev 134106 17484 151590 Sean Wagner Exec VP CEO 216407 26232 242639 Wendy Faust Executive Director 162803 11871 174674 Form 990, Part VI, Section B, Line 11b The organization's Executive Vice President and General Council, the governing body, reviews the Form 990 prior to filing. Form 990, Part VI, Section B, Line 12c The organization's General Council reviews conflict of interest disclosure statements annually and addresses any conflicts individually. Form 990, Part VI, Section B, Line 15a The organization's General Council reviews and approves the salary for the Executive Vice President. Form 990, Part VI, Section B, Line 15b The organization's General Council reviews and approves the salary for the other key employees. Form 990, Part VI, Section C, Line 18 The organization makes its documents available to interested parties upon request. Form 990, Part VI, Section C, Line 19 No documents available to the public.