Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 34-6520972 • 501(c)2 • Bratenahl, OH
Profile
The organization owns and operates the Phi Delta Theta Fraternity house at Kent State University
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Down$302,552
Down $44,735 (-13%) from 2024
Liabilities
Down$357,449
Down $26,386 (-6.9%) from 2024
Net Assets
Down-$54,897
Down $18,349 (-50%) from 2024
Revenue
Up$168,159
Up $4,287 (+2.6%) from 2024
Expenses
Up$186,508
Up $41,279 (+28%) from 2024
Net Income
Down-$18,349
Down $36,992 (-198%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Our organization owns and operates the Phi Delta Theta fraternity house at Kent State University, the mission is to provide housing and educational programming to its residents and members
The organization owns and operates the Phi Delta Theta Fraternity house at Kent State University
| Description | Grants | Expenses |
|---|---|---|
| all revenues and expenses for our organization are related to the operation, safety and educational programming of the fraternity house for Phi Delta Theta at Kent State University. These amounts ahve been shown on page 1 of the return | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Spencer Forrest | President | - | $0 | - | - |
| Sam Bluso | Treasurer | PT | $0 | - | - |
| Jeff Zifchak | Vice President | PT | $0 | - | - |
| Collin Boetger | Secretary | - | $0 | - | - |
| Bob Mather | General Officer | - | $0 | - | - |
“Form 990-EZ, Part I, Line 16 - Interest $18,252 Depreciation $25,478 Profeesional, Educational & Member Development $11,871”
“Form 990-EZ, Part II, Line 24 - Chapter Security Deposit”
“Form 990-EZ, Part II, Line 26 - Mortgage of 346,569 at Hometown Bank Chapter Security Deposit of 10,880 held by House Corporation at Hometwon Bank”
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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Sam Bluso |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2164075069 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1 Bratenahl Pl Apt 1111 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Bratenahl |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44108 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 30050 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 12529 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 0 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -18349 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 1 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 347287 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 302552 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 168159 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 304622 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 279143 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 168159 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -36548 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -54897 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -36548 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -54897 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 130907 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Spencer Forrest |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Sam Bluso |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Jeff Zifchak |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Collin Boetger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Bob Mather |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | General Officer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 12615 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10880 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 55601 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The organization owns and operates the Phi Delta Theta Fraternity house at Kent State University |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | all revenues and expenses for our organization are related to the operation, safety and educational programming of the fraternity house for Phi Delta Theta at Kent State University. These amounts ahve been shown on page 1 of the return |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 383835 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 357449 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 186508 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 168159 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990-EZ, Part I, Line 16 - Interest $18,252 Depreciation $25,478 Profeesional, Educational & Member Development $11,871 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990-EZ, Part II, Line 24 - Chapter Security Deposit |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990-EZ, Part II, Line 26 - Mortgage of 346,569 at Hometown Bank Chapter Security Deposit of 10,880 held by House Corporation at Hometwon Bank |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sam Bluso |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2164075069 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PHI GAMMA THETA HOUSE CORP |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PHIG |
| ReturnHeader/Filer/EIN | 0 | 346520972 |
| ReturnHeader/Filer/PhoneNum | 0 | 2164075069 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1 Bratenahl Pl Unit 1111 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Bratenahl |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44108 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T13:36:03-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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