2026-05-11T17:08:33-05:00 2025-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-07-01 310406470 PHI DELTA THETA FRATERNITY PHID 5135236345 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 SEAN S WAGNER CEO 5135236345 2026-05-08 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2026-05-04 2024 2025-03-06 01:10:19Z SEAN S WAGNER 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 7229416 0 0164 X PHIDELTATHETA.ORG X 1848 OH TO PROMOTE FRIENDSHIP, INTELLECTUAL CULTURE, AND RECTITUDE FOR OUR MEMBERS. 5 5 45 1500 426049 0 974770 792615 4169327 5304313 105152 205950 1286227 536355 6535476 6839233 5000 6000 0 0 3116516 3222663 0 0 0 3493135 4203681 6614651 7432344 -79175 -593111 6872302 6857852 1158723 1610492 5713579 5247360 TO PROMOTE FRIENDSHIP, INTELLECTUAL CULTURE, AND RECTITUDE FOR OUR MEMBERS. 0 0 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. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 31 0 1 45 1 1 1 1 CA 0 0 0 1066315 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 5135236345 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 J DAVID ALMACY PRESIDENT 5.00 X X 0 0 0 NAT J LOVE TREASURER 5.00 X X 0 0 0 THOMAS A BALZER REPORTER 5.00 X X 0 0 0 TODD M NISBET MEMBER-AT-LARGE 5.00 X 0 0 0 MICHAEL J OGG MEMBER-AT-LARGE 5.00 X 0 0 0 SEAN S WAGNER EXEC VP AND CEO 40.00 X 220099 0 28325 THOMAS SHUMATE SENIOR VP FINANCE 40.00 X 116126 0 19492 WENDY E FAUST LLL EXECUTIVE DIRECTOR 0.00 40.00 X 163646 0 6546 JESSE MOYER SENIOR VP MBR DEV 40.00 X 128405 0 10420 STEVEN J GOOD FOUNDATION EXEC. DIRECTOR 0.00 40.00 X 133824 0 5353 762100 0 70136 5 0 1 0 0 792615 792615 MEMBER FEES AND ASSESS 900099 2829385 2829385 INSURANCE FEES 900099 1287723 1287723 CHAPTER SERVICES 900099 864736 864736 CONVENTION 900099 284815 284815 MORTGAGE INTEREST INCO 900099 37654 37654 5304313 183941 183941 220099 220099 322529 300520 22009 22009 22009 126402 89663 36739 36739 REIMBURSEMENT FROM AFF 900099 264070 264070 OTHER INCOME 900099 15447 15447 279517 6839233 5620569 426049 0 6000 372052 2207415 124132 319545 199519 62128 33850 8096 106283 62733 240514 235978 312584 13784 1787115 21106 1032916 AWARDS 140785 PDTU EDUCATION PROGRAMM 99455 OTHER EXPENSES 43065 BAD DEBT 3289 7432344 1513423 890915 830671 1252914 900607 226743 798554 773721 149150 174859 84793 83612 298333 176165 10000 122168 2585104 2844710 0 488210 6872302 6857852 418715 645566 114275 18700 625733 946226 1158723 1610492 X 5713579 5247360 5713579 5247360 6872302 6857852 X -593111 153868 -26976 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 298333 176165 122168 122168 DUE FROM RELATED PARTIES 488210 488210 ACCRUED CLAIMS RESERVE 254559 DUE TO RELATED PARTIES 70358 SUPPLEMENTAL LIFE INSURANCE BENEFIT 66718 SUPPLEMENTAL PENSION OBLIGATION 173334 SUPPLEMENTAL HEALTH INSURANCE BENEFIT OBLIGATION 176844 SUPPLEMENTAL LONG-TERM CARE OBLIGATION 204413 946226 X 7047692 153868 89663 243531 6804161 8096 26976 35072 6839233 7513911 89663 89663 7424248 8096 8096 7432344 PART X, LINE 2: THE FRATERNITY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES AS OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF JUNE 30, 2025 AND 2024 WAS $472,144 AND $616,758, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FRATERNITY AND RECOGNIZE A TAX LIABILITY IF THE FRATERNITY 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 FRATERNITY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, 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. THE FRATERNITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR THE PERIODS THROUGH JUNE 30, 2024, AND 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. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). PART XI, LINE 2D - OTHER ADJUSTMENTS: MEMBER ITEMS FOR RESALE 89,663. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON FOREIGN CURRENCY EXCHANGE 26,976. PART XII, LINE 2D - OTHER ADJUSTMENTS: MEMBER ITEMS FOR RESALE 89,663. NORTH AMERICA 10 0 PROGRAM SERVICES MEMBER DUES AND FEES RELATED TO CANADIAN CHAPTERS 106412 NORTH AMERICA 10 0 CASH BALANCE 207679 20 0 0 0 20 0 314091 0 314091 0 0 0 0 0 0 X X 0 0 0 SEAN S WAGNER EXEC VP AND CEO 190099 0 30000 0 0 0 8804 0 19521 0 248424 0 0 0 WENDY E FAUST LLL EXECUTIVE DIRECTOR 163646 0 0 0 0 0 6546 0 0 0 170192 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 EACH CHAPTER SHALL SELECT ITS MEMBERS FROM AMONG THE MALE STUDENTS WHO ARE IN REGULAR ATTENDANCE AT THE COLLEGE OR UNIVERSITY AT WHICH IT IS ESTABLISHED, EXCEPT IN SPECIAL CASES AS APPROVED BY THE GENERAL COUNCIL. THOSE CHOSEN BY THE CHAPTER MUST BE MEN WHO EXEMPLIFY FRIENDSHIP, SOUND LEARNING, AND RECTITUDE. A PERSON PLEDGED TO THIS FRATERNITY SHALL BE CHOSEN BY THE ACTIVE MEMBERS OF THE CHAPTER IN WHICH HE IS PROPOSED FOR MEMBERSHIP, IN ACCORDANCE WITH THE BYLAWS OF THATCHAPTER. EVERY PERSON, ON BEING ADMITTED TO MEMBERSHIP, SHALL ACCEPT THE BOND OF PHI DELTA THETA, AND THE CONSTITUTION AND LAWS THEREON BASED, SHALL NOT CHEAT, WRONG, OR DEFRAUD A BROTHER PHI, A CHAPTER OF PHI DELTA THETA OR THE FRATERNITY IN GENERAL, AND SHALL NEVER UNITE WITH A SIMILARFRATERNITY. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS INDIVIDUALS WHO HAVE THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS FORM 990 AND PROVIDES A COPY OF THE RETURN TO THE BOARD OF DIRECTORS 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 15 THE ORGANIZATION'S GENERAL COUNCIL REVIEWS AND APPROVES THE SALARY FOR THE EXECUTIVE VICE PRESIDENT AND OTHER KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON FOREIGN CURRENCY EXCHANGE -26,976. IRON PHI FOUNDATION 2 SOUTH CAMPUS AVE OXFORD OH 45056 921479885 FOUNDATION OH 501(C)(3) LINE 7 0 PHI DELTA THETA FOUNDATION 2 SOUTH CAMPUS AVE OXFORD OH 45056 346539803 FOUNDATION OH 501(C)(3) LINE 7 0 LIVELIKELOU FOUNDATION 2 SOUTH CAMPUS AVE OXFORD OH 45056 823524872 FOUNDATION OH 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 PHI DELTA THETA FOUNDATION K 365317 FMV PHI DELTA THETA FOUNDATION P 26763 FMV PHI DELTA THETA FOUNDATION C 792615 FMV PHI DELTA THETA FOUNDATION L 151134 FMV