Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
990 • Fiscal year 2022 • EIN 04-2200265
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Down$240,852
Down $170,345 (-41%) from 2021
Net Assets
Down-$58,966
Down $182,295 (-148%) from 2021
Liabilities
Up$299,818
Up $11,950 (+4.2%) from 2021
Revenue
Up$770,851
Up $155,887 (+25%) from 2021
Expenses
Up$937,558
Up $386,383 (+70%) from 2021
Net Income
Down-$166,707
Down $230,496 (-361%) from 2021
Phi kappa theta actively develops men to be effective leaders who passionately serve society, fraternity and god.
Actively develops men to be effective leaders who serve society, fraternity and god.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $125,854 | $89,281 | ▼ $36,573 |
| Prepaid Expenses and Deferred Charges | $35,955 | $42,160 | ▲ $6,205 |
| Accounts Receivable | $73,050 | $38,238 | ▼ $34,812 |
| Cash and Non-Interest-Bearing Accounts | $129,343 | $38,065 | ▼ $91,278 |
| Other Notes and Loans Receivable, Net | $39,614 | $26,409 | ▼ $13,205 |
| Savings and Temporary Cash Investments | $6,457 | $6,699 | ▲ $242 |
| Land, Buildings, and Equipment, Net | $924 | $0 | ▼ $924 |
| Total Assets | $411,197 | $240,852 | ▼ $170,345 |
| Liabilities | |||
| Other Liabilities | $193,747 | $187,204 | ▼ $6,543 |
| Accounts Payable and Accrued Expenses | $46,256 | $92,659 | ▲ $46,403 |
| Deferred Revenue | $47,865 | $19,955 | ▼ $27,910 |
| Total Liabilities | $287,868 | $299,818 | ▲ $11,950 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $123,329 | $-58,966 | ▼ $182,295 |
| Total Net Assets Fund Balance | $123,329 | $-58,966 | ▼ $182,295 |
| Total Liabilities and Net Assets / Fund Balance | $411,197 | $240,852 | ▼ $170,345 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $113,800 | $113,800 |
| Other Land Buildings | $0 | $13,000 | $13,000 |
| Name | Title |
|---|---|
| Lane Harlan | Ugac Chairman |
| Matthew Runkle | President |
| Dominic Kane | Ugac Vice Chairman |
| Rob Riggs | Executive Vice President |
| Dan Bureau | Vice President |
| Adrian Gonzalez | Trustee |
| Doug Dilling | Trustee |
| Raymond Wu | Trustee |
| Max Jasper | Secretary |
| Wade Henderson | Treasurer |
| Seth Ware | Ugac Advisor |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| The Mattison Corporation | Admin | 8909 PURDUE ROAD SUITE 130, Indianapolis, IN 46268 | $439,560 |
| Line Item | Amount |
|---|---|
| Other Expenses | $937,558 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | - | - | $439,561 |
| Insurance | - | - | - | $104,242 |
| Conferences and Meetings | - | - | - | $91,083 |
| Fees for Services Legal | - | - | - | $24,528 |
| Office Expenses | - | - | - | $15,422 |
| All Other Expenses | - | - | - | $15,414 |
| Other Expenses | - | - | - | $14,779 |
| Fees for Services Other | - | - | - | $11,527 |
| Interest | - | - | - | $10,714 |
| Depreciation Depletion | - | - | - | $924 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $629 |
| Total Functional Expenses | $0 | $0 | $0 | $937,558 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $937,558 |
| Expenses per Audited Statements | $936,929 |
| Total Expenses per Audited Statements | $936,929 |
| Expenses Not Reported on Financial Statements | $629 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Sba Loan | $149,900 |
| Reserve for Insurance Claims | $25,000 |
| Insurance Financing | $12,304 |
“Management of the fraternity has been delegated to mattison corporation.”
“There are two classes of membership: collegiate and alumnus. A collegiatemember shall be defined as a male student duly initiated in the bonds, inattendance at a school where a collegiate chapter of the fraternity hasbeen installed and chartered, and is entitled to full membership privilegeswhile in good standing. However, where institutions of higher learning arelocated in the same vicinity or city where a regularly chartered chapter isalready in existence, at such an institution collegiate membership may begranted to students in such other institutions subject to all othermembership qualifications, and subject to the specific prior approval ofthe board of trustees. An alumnus member of this fraternity shall be onewho has been properly elected and initiated as herein provided and who isnot a collegiate member of a chapter, an alumni member of a localfraternity, and one who pays the regular initiation fee.”
“Members vote on board members at the convention that is held every otheryear. As soon as it is convenient after the election of the members to theinternational board of trustees at the current convention, they, with themembers of the board holding over, shall meet to select from their ownmembers an international president, international vice president, asecretary and a treasurer. The board may combine the offices. The boardshall then select an international chaplain.”
“The fraternity has individual chapters nationwide. The fraternity's role is to guide these chapters with resources and best practices and not to indepedently and individually supervise these chapters.”
“The return is reviewed by the board before filing. The final return is distributed to the entire board.”
“All employees, board members and officers are required to sign an annualdeclaration of any conflicts of interest.”
“The board conducts an annual review of the executive vice president.”
“Copies of the federal form 990 and application for exemption, other governing documents, conflict of interest policy and financial statements are made available upon request (subject to the charges permitted by law to any indivuals requesting).”
“The fraternity is exempt from federal and state income taxes under section 501(c)(7) of the u.s. Internal revenue code. The fraternity is not a private foundation.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 46256 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 92659 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 73050 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 38238 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ACTIVELY DEVELOPS MEN TO BE EFFECTIVE LEADERS WHO SERVE SOCIETY, FRATERNITY AND GOD. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15414 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SARAH EVERHART |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3178729934 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8909 PURDUE ROAD SUITE 130 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46268 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 129343 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 38065 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 1 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 91083 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 439560 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 8909 PURDUE ROAD SUITE 130 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 46268 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | THE MATTISON CORPORATION |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ADMIN |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 40731 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 13160 |
| IRS990/CYOtherExpensesAmt | 0 | 937558 |
| IRS990/CYOtherRevenueAmt | 0 | 48905 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 668055 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -166707 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 937558 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 770851 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 47865 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 19955 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 924 |
| IRS990/Desc | 0 | GENERAL MANAGEMENT AND EDUCATIONAL EXPENSES FOR CHAPTERS, EXPANSION GROUPS AND THOSE EXPENDITURES RELATING TO THE ADMINISTRATION AND EDUCATION OF ITS MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 24528 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 439561 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 11527 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 629 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MATTHEW RUNKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAN BUREAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WADE HENDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROB RIGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MAX JASPER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LANE HARLAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DOMINIC KANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SETH WARE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ADRIAN GONZALEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RAYMOND WU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DOUG DILLING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | UGAC CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | UGAC VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | UGAC ADVISOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1959 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4198 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 33274 |
| IRS990/GrossReceiptsAmt | 0 | 799927 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 40290 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 104242 |
| IRS990/InterestGrp/TotalAmt | 0 | 10714 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8962 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 8962 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 125854 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 89281 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 126800 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 924 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 126800 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 29076 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PHI KAPPA THETA ACTIVELY DEVELOPS MEN TO BE EFFECTIVE LEADERS WHO PASSIONATELY SERVE SOCIETY, FRATERNITY AND GOD. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 123329 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -58966 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4198 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 4198 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -15588 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 123329 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -58966 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15422 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT AND MAINTENAN |
| IRS990/OtherExpensesGrp/Desc | 3 | BANK CHARGES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 111634 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 75244 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 21857 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14779 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 193747 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 187204 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 39614 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 26409 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 35955 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 42160 |
| IRS990/PrincipalOfficerNm | 0 | MATTHEW RUNKLE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES AND AS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LIABILITY INSURANCE PR |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | NATIONAL MEETING FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 413531 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 191606 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 62918 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 413531 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 191606 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 62918 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SPONSOR REGIONAL LEADERSHIP CONFERENCES AND CONVENTIONS. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROVIDE LIABILITY AND PROPERTY INSURANCE COVERAGE TO CHAPTERS AND MEMBERS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 25942 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/PYOtherExpensesAmt | 0 | 551175 |
| IRS990/PYOtherRevenueAmt | 0 | 47597 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 63789 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 551175 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 614964 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -166707 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 40731 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
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| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 48905 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6457 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 6699 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 113800 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 113800 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 629 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 936929 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 629 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -15588 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 13000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 25000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 149900 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 12304 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RESERVE FOR INSURANCE CLAIMS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SBA LOAN |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INSURANCE FINANCING |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -15588 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 629 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 770222 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FRATERNITY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(7) OF THE U.S. INTERNAL REVENUE CODE. THE FRATERNITY IS NOT A PRIVATE FOUNDATION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 937558 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 187204 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 770851 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 754634 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 936929 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | ROB RIGGS, EXECUTIVE VICE PRESIDENT, IS EMPLOYED BY THE FRATERNITY'S MANAGEMENT COMPANY, THE MATTISON CORPORATION. PHI KAPPA THETA FRATERNITY PAID MANAGEMENT FEES OF $439,560 OF WHICH $116,502 IS CONSIDERED COMPENSATION TO ROB RIGGS. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART II, LINE 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT OF THE FRATERNITY HAS BEEN DELEGATED TO MATTISON CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE TWO CLASSES OF MEMBERSHIP: COLLEGIATE AND ALUMNUS. A COLLEGIATEMEMBER SHALL BE DEFINED AS A MALE STUDENT DULY INITIATED IN THE BONDS, INATTENDANCE AT A SCHOOL WHERE A COLLEGIATE CHAPTER OF THE FRATERNITY HASBEEN INSTALLED AND CHARTERED, AND IS ENTITLED TO FULL MEMBERSHIP PRIVILEGESWHILE IN GOOD STANDING. HOWEVER, WHERE INSTITUTIONS OF HIGHER LEARNING ARELOCATED IN THE SAME VICINITY OR CITY WHERE A REGULARLY CHARTERED CHAPTER ISALREADY IN EXISTENCE, AT SUCH AN INSTITUTION COLLEGIATE MEMBERSHIP MAY BEGRANTED TO STUDENTS IN SUCH OTHER INSTITUTIONS SUBJECT TO ALL OTHERMEMBERSHIP QUALIFICATIONS, AND SUBJECT TO THE SPECIFIC PRIOR APPROVAL OFTHE BOARD OF TRUSTEES. AN ALUMNUS MEMBER OF THIS FRATERNITY SHALL BE ONEWHO HAS BEEN PROPERLY ELECTED AND INITIATED AS HEREIN PROVIDED AND WHO ISNOT A COLLEGIATE MEMBER OF A CHAPTER, AN ALUMNI MEMBER OF A LOCALFRATERNITY, AND ONE WHO PAYS THE REGULAR INITIATION FEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS VOTE ON BOARD MEMBERS AT THE CONVENTION THAT IS HELD EVERY OTHERYEAR. AS SOON AS IT IS CONVENIENT AFTER THE ELECTION OF THE MEMBERS TO THEINTERNATIONAL BOARD OF TRUSTEES AT THE CURRENT CONVENTION, THEY, WITH THEMEMBERS OF THE BOARD HOLDING OVER, SHALL MEET TO SELECT FROM THEIR OWNMEMBERS AN INTERNATIONAL PRESIDENT, INTERNATIONAL VICE PRESIDENT, ASECRETARY AND A TREASURER. THE BOARD MAY COMBINE THE OFFICES. THE BOARDSHALL THEN SELECT AN INTERNATIONAL CHAPLAIN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FRATERNITY HAS INDIVIDUAL CHAPTERS NATIONWIDE. THE FRATERNITY'S ROLE IS TO GUIDE THESE CHAPTERS WITH RESOURCES AND BEST PRACTICES AND NOT TO INDEPEDENTLY AND INDIVIDUALLY SUPERVISE THESE CHAPTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE RETURN IS REVIEWED BY THE BOARD BEFORE FILING. THE FINAL RETURN IS DISTRIBUTED TO THE ENTIRE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL EMPLOYEES, BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN AN ANNUALDECLARATION OF ANY CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD CONDUCTS AN ANNUAL REVIEW OF THE EXECUTIVE VICE PRESIDENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COPIES OF THE FEDERAL FORM 990 AND APPLICATION FOR EXEMPTION, OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST (SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVUALS REQUESTING). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 10B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PHI KAPPA THETA FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 237209653 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 3901 W 86TH STREET SUITE 360 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 46268 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 411197 |
| IRS990/TotalAssetsEOYAmt | 0 | 240852 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 411197 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 240852 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 40731 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 937558 |
| IRS990/TotalGrossUBIAmt | 0 | 62065 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 287868 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 299818 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 287868 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 299818 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 123329 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -58966 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.