Civic Intelligence

Pi Lambda Phi Fraternity Inc

990 • Fiscal year 2018 • EIN 13-1168250

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 21, 2018

PO Box 8176 1895Greenwich, CT 06836

(203) 740-1044

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Net Margin

66th percentile

9.7%

Higher net margin than 66% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Asset Growth

82nd percentile

13%

Faster asset growth than 82% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-2.9%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$906,197

Up $106,826 (+13%) from 2017

Net Assets

Up

$895,014

Up $95,958 (+12%) from 2017

Liabilities

Up

$11,183

Up $10,868 (+3450%) from 2017

Revenue

Down

$809,087

Down $24,416 (-2.9%) from 2017

Expenses

Down

$730,473

Down $10,653 (-1.4%) from 2017

Net Income

Down

$78,614

Down $13,763 (-15%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $628,720Liabilities 2011: $83,129Net Assets 2011: $545,5912011Assets 2012: $634,845Liabilities 2012: $70,541Net Assets 2012: $564,3042012Assets 2013: $709,434Liabilities 2013: $61,180Net Assets 2013: $648,2542013Assets 2014: $772,972Liabilities 2014: $46,882Net Assets 2014: $726,0902014Assets 2015: $829,671Liabilities 2015: $34,137Net Assets 2015: $795,5342015Assets 2016: $705,061Liabilities 2016: $3,000Net Assets 2016: $702,0612016Assets 2017: $799,371Liabilities 2017: $315Net Assets 2017: $799,0562017Assets 2018: $906,197Liabilities 2018: $11,183Net Assets 2018: $895,0142018Assets 2019: $818,670Liabilities 2019: $4,767Net Assets 2019: $813,9032019Assets 2020: $887,550Liabilities 2020: $39,369Net Assets 2020: $848,1812020Assets 2021: $1,029,582Liabilities 2021: $29,960Net Assets 2021: $999,6222021Assets 2022: $1,115,981Liabilities 2022: $11,876Net Assets 2022: $1,104,1052022Assets 2023: $1,302,208Liabilities 2023: $2,950Net Assets 2023: $1,299,2582023Assets 2024: $1,179,257Liabilities 2024: $997Net Assets 2024: $1,178,2602024

Highlighted filing

2018

Assets$906,197
Liabilities$11,183
Net Assets$895,014

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $494,296Expenses 2011: $380,714Net Income 2011: $113,5822011Revenue 2012: $497,931Expenses 2012: $479,021Net Income 2012: $18,9102012Revenue 2013: $566,357Expenses 2013: $482,407Net Income 2013: $83,9502013Revenue 2014: $586,712Expenses 2014: $508,876Net Income 2014: $77,8362014Revenue 2015: $682,060Expenses 2015: $612,616Net Income 2015: $69,4442015Revenue 2016: $737,204Expenses 2016: $830,677Net Income 2016: -$93,4732016Revenue 2017: $833,503Expenses 2017: $741,126Net Income 2017: $92,3772017Revenue 2018: $809,087Expenses 2018: $730,473Net Income 2018: $78,6142018Revenue 2019: $845,469Expenses 2019: $891,185Net Income 2019: -$45,7162019Revenue 2020: $800,362Expenses 2020: $778,244Net Income 2020: $22,1182020Revenue 2021: $859,864Expenses 2021: $762,650Net Income 2021: $97,2142021Revenue 2022: $894,631Expenses 2022: $816,302Net Income 2022: $78,3292022Revenue 2023: $863,136Expenses 2023: $887,451Net Income 2023: -$24,3152023Revenue 2024: $797,445Expenses 2024: $987,759Net Income 2024: -$190,3142024

Highlighted filing

2018

Revenue$809,087
Expenses$730,473
Net Income$78,614
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 21, 2018
Return Version
2017v2.2
Gross Receipts
$809,087
Mission and Program Overview

Mission

Pi Lambda Phi Fraternity Inc is a social fraternity which promotes brotherhood based on ideals including nonsectarianism and the elimination of prejudice, scholarship and athletics.

Pi lambda phi fraternity inc is a social fraternity which promotes brotherhood based on ideals including nonsectarianism and the elimination of prejudice, scholarship and athletics,

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$799,056$895,014▲ $95,958
Cash and Non-Interest-Bearing Accounts$578,105$644,257▲ $66,152
Land, Buildings, and Equipment, Net$125$38,971▲ $38,846
Accounts Receivable$27,100$10,369▼ $16,731
Prepaid Expenses and Deferred Charges$716$2,900▲ $2,184
Total Assets$799,371$906,197▲ $106,826
Other Assets Total$193,325$209,700▲ $16,375
Liabilities
Accounts Payable and Accrued Expenses$315$11,183▲ $10,868
Total Liabilities$315$11,183▲ $10,868
Net Assets / Fund Balance
Total Net Assets Fund Balance$799,056$895,014▲ $95,958
Total Liabilities and Net Assets / Fund Balance$799,371$906,197▲ $106,826

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,971$598-
Other Assets Org$209,700--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel ScottPresident (As Needed)
Ryan OverturfSecretary (As Needed)
Paul GriffinTreasurer (As Needed)
Brendan SorgVice Pres (As Needed)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$808,853
Investment Income
$234
Other Revenue
$0
Change in Net Assets
$78,614
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$421,663
Salaries, Compensation, and Employee Benefits$308,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,423$0$0$280,423
Conferences and Meetings$146,779$0$0$146,779
Insurance$127,839$0$0$127,839
All Other Expenses$65,813$0$0$65,813
Office Expenses$23,566$0$0$23,566
Payroll Taxes$23,476$0$0$23,476
Fees for Services Accounting$13,341$0$0$13,341
Other Expenses$11,303$0$0$11,303
Travel$6,741$0$0$6,741
Other Employee Benefits$4,911$0$0$4,911
Advertising$4,500$0$0$4,500
Depreciation Depletion$74$0$0$1,185
Total Functional Expenses$729,362$0$0$730,473
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 9

Daniel Scott 2765 Woodland Drive Northbrook IL 60062

Form 990, Part VI, Line 9

Brendan Sorg 6527 Highland Drive Independence OH 44131

Form 990, Part VI, Line 9

Paul Griffin 1101 Juniper St NE Unit 818 Atlanta GA 30309

Form 990, Part VI, Line 9

Ryan Overturf 33 Halifax St Unit 1 Jamaica Plain MA 02130

Filing and Contact Details

Filer

Filer Name
Pi Lambda Phi Fraternity Inc
EIN
13-1168250
Phone
2037401044
Address
PO Box 8176 1895, Greenwich, CT 06836

Signing Officer

Name
Paul Griffin
Title
Treasurer
Phone
2037401044
Signed
2018-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Scott
Formed
1895
Legal Domicile
Ct
Voting Board Members
13
Independent Board Members
13
Employees
10
Volunteers
100

Preparer

Firm
David W Mackenzie CPA
Address
91 Young Hill Rd, Sunapee, NH 03782
Preparer
David W Mackenzie CPA
Phone
6038632345
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 is reviewed by management and the Board Treasurer prior to filing

Pt VI, Line 15A

Executive Council approves salaries during the budget approval process

Pt VI, Line 15B

Executive Council approves salaries during the budget approval process

Pt VI, Line 19

Governing documents are available through a password protected section of the website. Financial statements are presented to Executive Council on a quarterly basis, to full membership at annual convention, and they are available upon request.

Pt XI

Excess of book depreciation over tax depreciation.

Form 990, Part IX, Line 24E

Bad debt expense 30014. 30014. 0. 0.

Form 990, Part IX, Line 24E

Pi Lambda Phi University 4731. 4731. 0. 0.

Form 990, Part IX, Line 24E

Chapter expansion 31068. 31068. 0. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is reviewed by management and the Board Treasurer prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Executive Council approves salaries during the budget approval process
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Council approves salaries during the budget approval process
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents are available through a password protected section of the website. Financial statements are presented to Executive Council on a quarterly basis, to full membership at annual convention, and they are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Excess of book depreciation over tax depreciation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Daniel Scott 2765 Woodland Drive Northbrook IL 60062
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Brendan Sorg 6527 Highland Drive Independence OH 44131
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Paul Griffin 1101 Juniper St NE Unit 818 Atlanta GA 30309
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Ryan Overturf 33 Halifax St Unit 1 Jamaica Plain MA 02130
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Bad debt expense 30014. 30014. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Pi Lambda Phi University 4731. 4731. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Chapter expansion 31068. 31068. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0799371
IRS990/TotalAssetsEOYAmt0906197
IRS990/TotalAssetsGrp/BOYAmt0799371
IRS990/TotalAssetsGrp/EOYAmt0906197
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0729362
IRS990/TotalFunctionalExpensesGrp/TotalAmt0730473
IRS990/TotalGrossUBIAmt0234
IRS990/TotalLiabilitiesBOYAmt0315
IRS990/TotalLiabilitiesEOYAmt011183
IRS990/TotalLiabilitiesGrp/BOYAmt0315
IRS990/TotalLiabilitiesGrp/EOYAmt011183
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0799056
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0895014
IRS990/TotalProgramServiceRevenueAmt0808853
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0808853
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0809087
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0234
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0799371
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0906197
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt06741
IRS990/TravelGrp/TotalAmt06741
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02765 Woodland Drive
IRS990/USAddress/CityNm0Northbrook
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060062
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0pilambdaphi.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL GRIFFIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02037401044
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Pi Lambda Phi Fraternity Inc
ReturnHeader/Filer/BusinessNameControlTxt0PILA
ReturnHeader/Filer/EIN0131168250
ReturnHeader/Filer/PhoneNum02037401044
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 8176 1895
ReturnHeader/Filer/USAddress/CityNm0Greenwich
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006836
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0376FF7E5F4AC6DA8394E3BADA9B53A99AC006EA6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0376FF7E5F4AC6DA8394E3BADA9B53A99AC006EA6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.68.149.64
ReturnHeader/FilingSecurityInformation/IPDt02018-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm011:04:08
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0David W Mackenzie CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt091 Young Hill Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sunapee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003782
ReturnHeader/PreparerPersonGrp/PhoneNum06038632345
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID W MACKENZIE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-11-13T11:04:21-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$0.80$0.99$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.86$0.89$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.01$1.10$0.89$0.82$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.03$1.00$0.86$0.76$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.04$0.85$0.80$0.78$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.81$0.85$0.89$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.90$0.81$0.73$0.08
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.80$0.00$0.80$0.83$0.74$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.00$0.70$0.74$0.83$0.09
2015Summary only. Only limited summary data is available for this year.$0.83$0.03$0.80$0.68$0.61$0.07
2014Summary only. Only limited summary data is available for this year.$0.77$0.05$0.73$0.59$0.51$0.08
2013Summary only. Only limited summary data is available for this year.$0.71$0.06$0.65$0.57$0.48$0.08
2012Summary only. Only limited summary data is available for this year.$0.63$0.07$0.56$0.50$0.48$0.02
2011Summary only. Only limited summary data is available for this year.$0.63$0.08$0.55$0.49$0.38$0.11