Phi Delta Theta Foundation (EIN 346539803) - 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

1958

Legal Domicile

Principal Officer

Sean S Wagner

Phone

5135236345

Tax Period

2024-01-01 to 2024-12-31

Phi Delta Theta Foundation, founded in 1958, is a community nonprofit that reported $6.0M in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $2.5M, a strong 42% operating margin.

Mission

To strengthen men for life by building on the tradition of our core values: Friendship, Sound Learning, and Rectitude.

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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 $4,281,236

Program Service Revenue $0

Investment Income $1,492,503

Other Revenue $215,607

TOTAL REVENUE $5,989,346

Expense Breakdown

Grants Paid $1,726,886

Salaries & Benefits $943,081

Fundraising Expenses $362,826

Program Expenses $2,194,326

Other Expenses $657,162

TOTAL EXPENSES $3,487,217

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,989,346	$9,336,527	-0.4%
Expenses	$3,487,217	$3,316,755	+0.1%
Net Income	$2,502,129	$6,019,772	-0.6%

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

110

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

$255,878

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sean S Wagner	President	12.00	Officer	$0	$35,478	$255,878
W Andrew Cole	Sr. VP of Advancement	40.00		$131,672	$23,863	$155,535
Bradley R Shafer	Trustee	1.00	Director	$0	$0	$0
Mark L Bye	Chairman	1.00	Officer Director	$0	$0	$0
Michael S Hyatt	Trustee	1.00	Director	$0	$0	$0
Joseph W Royce	Trustee	1.00	Director	$0	$0	$0
Howard Gellis	Treasurer	1.00	Officer Director	$0	$0	$0
Albert R Miller	Trustee	1.00	Director	$0	$0	$0
Mark Brueggeman	Trustee	1.00	Director	$0	$0	$0
William H Lappin Vice Chairman	Trustee	1.00	Officer Director	$0	$0	$0
J David Almacy	Trustee	1.00	Director	$0	$0	$0
Mark B Chandler	Trustee	1.00	Director	$0	$0	$0
Henry G Heren IV	Trustee	1.00	Director	$0	$0	$0
George Wood	Trustee	1.00	Director	$0	$0	$0
Christopher Jones	Trustee	1.00	Director	$0	$0	$0

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
2024	$5,989,346	$3,487,217	$41,713,678	$2,502,129
2023	$9,336,527	$3,316,755	$36,900,341	$6,019,772
2022	$3,398,913	$3,267,379	$32,768,680	$131,534
2021	$4,831,339	$2,607,266	$39,955,120	$2,224,073
2020	$2,489,824	$2,192,020	$33,810,948	$297,804

Phi Delta Theta Foundation