You can use three accounts with one phone number according to the latest version of the help pages:
How many times can I use my phone number to create OpenAI accounts?
Using a phone number for OpenAI accounts is like a punchcard: it’s good for creating only 3 accounts. After that, it can’t be used again even if you’ve deleted either account.
Can I reuse the same phone number I had before for additional accounts?
If you previously deleted your account, you will be able to reuse the same phone number for a new account under a different email.
Just use the 2 or 3 accounts you already have and if necessary delete one of them before creating a new one.