Civic Intelligence

Phi Delta Theta Fraternity

EIN 23-7184940 • 501(c)7 • Davidson, NC

Profile

Social & educational fraternity

PO Box 7182Davidson, NC 28036

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

22nd percentile

-16%

Faster asset growth than 22% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

29th percentile

-8.3%

Faster revenue growth than 29% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$56,426

Down $22,654 (-29%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$56,426

Down $22,654 (-29%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin16th percentile

Revenue

Down

$121,659

Down $22,923 (-16%) from 2022

Expenses

Down

$143,100

Down $11,072 (-7.2%) from 2022

Net Income

Down

-$21,441

Down $11,851 (-124%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2012: $110,419Liabilities 2012: $1,497Net Assets 2012: $108,9222012Assets 2014: $98,334Liabilities 2014: $2,110Net Assets 2014: $96,2242014Assets 2015: $103,183Liabilities 2015: $1,050Net Assets 2015: $102,1332015Assets 2016: $77,730Liabilities 2016: $1,555Net Assets 2016: $76,1752016Assets 2017: $62,898Liabilities 2017: $1,687Net Assets 2017: $61,2112017Assets 2018: $59,736Liabilities 2018: $0Net Assets 2018: $59,7362018Assets 2019: $67,461Liabilities 2019: $0Net Assets 2019: $67,4612019Assets 2020: $1,535Liabilities 2020: $0Net Assets 2020: $1,5352020Assets 2022: $79,080Liabilities 2022: $0Net Assets 2022: $79,0802022Assets 2024: $56,426Net Assets 2024: $56,4262024

Highlighted filing

2024

Assets$56,426
Liabilities-
Net Assets$56,426
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2012: $231,0852012Revenue 2014: $231,903Expenses 2014: $257,991Net Income 2014: -$26,0882014Revenue 2015: $216,014Expenses 2015: $210,105Net Income 2015: $5,9092015Revenue 2016: $184,175Expenses 2016: $210,133Net Income 2016: -$25,9582016Revenue 2017: $139,522Expenses 2017: $154,486Net Income 2017: -$14,9642017Revenue 2018: $136,776Expenses 2018: $138,251Net Income 2018: -$1,4752018Revenue 2019: $148,284Expenses 2019: $140,559Net Income 2019: $7,7252019Revenue 2020: $5,471Expenses 2020: $71,397Net Income 2020: -$65,9262020Revenue 2022: $144,582Expenses 2022: $154,172Net Income 2022: -$9,5902022Revenue 2024: $121,659Expenses 2024: $143,100Net Income 2024: -$21,4412024

Highlighted filing

2024

Revenue$121,659
Expenses$143,100
Net Income-$21,441
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,426
Liabilities
-
Net assets
$56,426
Revenue
$121,659
Expenses
$143,100
Net income
-$21,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.56$1.22$1.43$0.21
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$1.45$1.54$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.05$0.71$0.66
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$1.48$1.41$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$1.37$1.38$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$1.40$1.54$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.02$0.76$1.84$2.10$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.01$1.02$2.16$2.10$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.02$0.96$2.32$2.58$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.01$1.09$2.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.0
Gross Receipts
$121,659
Mission and Program Overview

Mission

Social & educational fraternity

Program Services

DescriptionGrantsExpenses
PROVIDE MEALS, SOCIAL ACTIVITIES, AND EDUCATIONAL EVENTS FOR DAVIDSON COLLEGE STUDENTS-$141,559
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DANNY ROSENFIELDPresident-$0--
HARTFORD WATKINSVice-Preside-$0--
KASE HARRISTreasurer-$0--
BECK KIPPERMANSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Phi Delta Theta Fraternity
EIN
23-7184940
Phone
6144468643
Address
PO BOX 7182, DAVIDSON, NC 28036

Signing Officer

Name
Kase Harris
Title
Treasurer
Phone
8034588652
Signed
2025-10-01
Discuss with paid preparer
Yes

Preparer

Firm
Brenda H Pressley CPA Pa
Address
PO BOX 1060, DAVIDSON, NC 28036
Preparer
Brenda H Pressley CPA
Phone
7048921914
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 332 travel 33,096 bank service charges 30 charitable contributions 100 dues-memberships-publicat 26,266 food expense 38,615 social expense supplies 9,610 photography 4,360 printing & reproduction 5,096 rounding -1 entertainment 17,157 total 134,661”

Form 990-ez, Part II, Line 24

“Depreciables 11,690 11,690 less accumulated depreciation 11,690 11,690 total 0 0”

Form 990-ez, Part II, Line 26

“PETTY CASH 0 0”

Raw XML Appendix103 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BRENDA H PRESSLEY CPA PA
IRS990EZ/BooksInCareOfDetail/PhoneNum07048921914
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1060
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DAVIDSON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028036
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt077867
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt056426
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21441
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01180
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt077867
IRS990EZ/Form990TotalAssetsGrp/EOYAmt056426
IRS990EZ/GrossReceiptsAmt0121659
IRS990EZ/GrossReceiptsForPublicUseAmt04181
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt0117478
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0117478
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt077867
IRS990EZ/NetAssetsOrFundBalancesEOYAmt056426
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt077867
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt056426
IRS990EZ/OccupancyRentUtltsAndMaintAmt07259
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DANNY ROSENFIELD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1HARTFORD WATKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KASE HARRIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BECK KIPPERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0134661
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SOCIAL & EDUCATIONAL FRATERNITY
IRS990EZ/ProgramServiceRevenueAmt04181
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE MEALS, SOCIAL ACTIVITIES, AND EDUCATIONAL EVENTS FOR DAVIDSON COLLEGE STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0141559
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0143100
IRS990EZ/TotalProgramServiceExpensesAmt0141559
IRS990EZ/TotalRevenueAmt0121659
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 332 TRAVEL 33,096 BANK SERVICE CHARGES 30 CHARITABLE CONTRIBUTIONS 100 DUES-MEMBERSHIPS-PUBLICAT 26,266 FOOD EXPENSE 38,615 SOCIAL EXPENSE SUPPLIES 9,610 PHOTOGRAPHY 4,360 PRINTING & REPRODUCTION 5,096 ROUNDING -1 ENTERTAINMENT 17,157 TOTAL 134,661
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEPRECIABLES 11,690 11,690 LESS ACCUMULATED DEPRECIATION 11,690 11,690 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PETTY CASH 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KASE HARRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08034588652
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI DELTA THETA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0237184940
ReturnHeader/Filer/PhoneNum06144468643
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7182
ReturnHeader/Filer/USAddress/CityNm0DAVIDSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028036
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030436900
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRENDA H PRESSLEY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1060
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAVIDSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028036
ReturnHeader/PreparerPersonGrp/PhoneNum07048921914
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA H PRESSLEY CPA
ReturnHeader/ReturnTs02025-10-08T14:00:16-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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