PHI MU DELTA NATIONAL FRATERNITY (EIN 232365050) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1966

Legal Domicile

Principal Officer

SAM WALTEMEYER

Phone

4122035169

Tax Period

2024-07-01 to 2025-06-30

PHI MU DELTA NATIONAL FRATERNITY, founded in 1966, is a small nonprofit that reported $211K in total revenue in fiscal year 2024. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $291K exceeded revenue, resulting in a 38% operating deficit.

Mission

TO PROVIDE A POSITIVE FRATERNITY EXPERIENCE FOR TODAY'S COLLEGE MAN, ENCOURAGING HIGH PERSONAL STANDARDS, MORALLY, MENTALLY, AND SPIRITUALLY, AND, TO HELP ITS MEMBERS LIVE THE IDEALS OF OUR FOUNDERS: DEMOCRACY, BROTHERHOOD AND SERVICE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $475

Program Service Revenue $210,708

Investment Income $0

Other Revenue $0

TOTAL REVENUE $211,183

Expense Breakdown

Grants Paid $0

Salaries & Benefits $124,503

Fundraising Expenses $0

Other Expenses $166,031

TOTAL EXPENSES $290,534

Year-over-Year Comparison

	2024	2023	Change
Revenue	$211,183	$277,611	-0.2%
Expenses	$290,534	$150,126	+0.9%
Net Income	$-79,351	$127,485	-1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$60,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSEPH THOMPSON	PRESIDENT	5.00	Officer Director	$0	$0	$0
RICHARD WINTER	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
THOMAS STEPHEN	TREASURER	5.00	Officer Director	$0	$0	$0
TIMOTHY SCHAFER	SECRETARY	5.00	Officer Director	$0	$0	$0
MICHAEL DORAN	MEMBER-AT-LARGE	5.00	Director	$0	$0	$0
WILLIAM FORAN III	MEMBER-AT-LARGE	5.00	Director	$0	$0	$0
ALEX FRIES	MEMBER-AT-LARGE	5.00	Director	$0	$0	$0
SPENCER MCBREAEITY	MEMBER-AT-LARGE	5.00	Director	$0	$0	$0
SAMUEL R WALTEMEYER	EXECUTIVE DIRECTOR	40.00	Officer	$60,000	$0	$60,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$211,183	$290,534	$191,242	$-79,351
2024	$277,611	$150,126	$197,821	$127,485
2023	$209,690	$224,326	$83,671	$-14,636
2022	$218,191	$231,631	$95,608	$-13,440
2019	$253,636	$264,583	$74,331	$-10,947
2018	$347,280	$307,826	$86,017	$39,454

PHI MU DELTA NATIONAL FRATERNITY