Civic Intelligence

Phi Delta Sigma Inc

990 • Fiscal year 2023 • EIN 16-0878766

Jul 01, 2022 to Jun 30, 2023 • Filed on Nov 07, 2023

Organization ProfileCORNELL.PHIKAPPATAU.ORG
CO Sciarabba Walker 410 E UplandIthaca, NY 14850

(607) 272-5550

Siviq Scores

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

Liabilities / Assets

28th percentile

0.02x

Higher debt load relative to assets than 28% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.19x

Higher debt load relative to revenue than 46% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

24th percentile

-3.8%

Higher net margin than 24% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

35th percentile

-0.7%

Faster asset growth than 35% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

13%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$1,269,724

Down $8,630 (-0.7%) from 2022

Net Assets

Down

$1,245,732

Down $4,787 (-0.4%) from 2022

Liabilities

Down

$23,992

Down $3,843 (-14%) from 2022

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin24th percentile

Revenue

Up

$125,610

Up $14,205 (+13%) from 2022

Expenses

Up

$130,397

Up $642 (+0.5%) from 2022

Net Income

Up

-$4,787

Up $13,563 (+74%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $660,186Liabilities 2011: $20,238Net Assets 2011: $639,9482011Assets 2012: $697,254Liabilities 2012: $31,145Net Assets 2012: $666,1092012Assets 2013: $901,149Liabilities 2013: $75,276Net Assets 2013: $825,8732013Assets 2014: $949,166Liabilities 2014: $73,946Net Assets 2014: $875,2202014Assets 2015: $966,365Liabilities 2015: $48,469Net Assets 2015: $917,8962015Assets 2016: $1,009,945Liabilities 2016: $46,320Net Assets 2016: $963,6252016Assets 2017: $1,067,400Liabilities 2017: $47,740Net Assets 2017: $1,019,6602017Assets 2018: $1,082,614Liabilities 2018: $31,212Net Assets 2018: $1,051,4022018Assets 2019: $1,167,928Liabilities 2019: $40,344Net Assets 2019: $1,127,5842019Assets 2020: $1,276,876Liabilities 2020: $47,109Net Assets 2020: $1,229,7672020Assets 2021: $1,299,282Liabilities 2021: $30,413Net Assets 2021: $1,268,8692021Assets 2022: $1,278,354Liabilities 2022: $27,835Net Assets 2022: $1,250,5192022Assets 2023: $1,269,724Liabilities 2023: $23,992Net Assets 2023: $1,245,7322023Assets 2024: $1,260,999Liabilities 2024: $24,066Net Assets 2024: $1,236,9332024Assets 2025: $1,279,074Liabilities 2025: $27,655Net Assets 2025: $1,251,4192025

Highlighted filing

2023

Assets$1,269,724
Liabilities$23,992
Net Assets$1,245,732
Open 2023 Filing

Operations Trend

Revenue Growth67th percentile

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

$300K$200K$100K$0-$100KExpenses 2011: $49,3352011Revenue 2012: $91,193Expenses 2012: $65,032Net Income 2012: $26,1612012Revenue 2013: $224,493Expenses 2013: $64,729Net Income 2013: $159,7642013Revenue 2014: $123,485Expenses 2014: $74,138Net Income 2014: $49,3472014Revenue 2015: $113,931Expenses 2015: $71,255Net Income 2015: $42,6762015Revenue 2016: $120,016Expenses 2016: $74,286Net Income 2016: $45,7302016Revenue 2017: $123,407Expenses 2017: $67,372Net Income 2017: $56,0352017Revenue 2018: $117,962Expenses 2018: $86,302Net Income 2018: $31,6602018Revenue 2019: $172,056Expenses 2019: $95,874Net Income 2019: $76,1822019Revenue 2020: $206,910Expenses 2020: $104,727Net Income 2020: $102,1832020Revenue 2021: $158,193Expenses 2021: $119,092Net Income 2021: $39,1012021Revenue 2022: $111,405Expenses 2022: $129,755Net Income 2022: -$18,3502022Revenue 2023: $125,610Expenses 2023: $130,397Net Income 2023: -$4,7872023Revenue 2024: $120,054Expenses 2024: $128,854Net Income 2024: -$8,8002024Revenue 2025: $154,745Expenses 2025: $140,259Net Income 2025: $14,4862025

Highlighted filing

2023

Revenue$125,610
Expenses$130,397
Net Income-$4,787
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$125,610
Mission and Program Overview

Mission

SEE BELOW

Provide a residential facility for undergraduates to live, study, and participate in social activities and athletic events. The members also participate in volunteer activities to support the community. The organization provides a place for alumni to visit and participate in social events associated with cornell or organized by the chapter.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,250,519$1,245,732▼ $4,787
Land, Buildings, and Equipment, Net$731,097$904,383▲ $173,286
Cash and Non-Interest-Bearing Accounts$527,642$338,651▼ $188,991
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,278,354$1,269,724▼ $8,630
Other Assets Total$19,615$26,690▲ $7,075
Liabilities
Other Liabilities$17,796$16,361▼ $1,435
Accounts Payable and Accrued Expenses$10,039$7,631▼ $2,408
Total Liabilities$27,835$23,992▼ $3,843
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,250,519$1,245,732▼ $4,787
Total Liabilities and Net Assets / Fund Balance$1,278,354$1,269,724▼ $8,630

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$530,550$157,789$688,339
Land$353,000-$353,000
Other Land Buildings$20,833$65,144$85,977
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Paul MartoranoPresident
Ted SaltzVice President/board Membe
Alexander HydreanBoard Member
Jack ZinnBoard Member
Michael BufanoBoard Member
Patrick NowakBoard Member
Sam SchnogSecretary
Eric ObermanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,732
Program Service Revenue
$116,878
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,732
Change in Net Assets
$-4,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,397
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$84,529
Depreciation Depletion---$17,959
Fees for Services Accounting---$5,266
Office Expenses---$504
Other Expenses---$330
Fees for Services Other---$313
Fees for Services Legal---$225
Total Functional Expenses$0$0$0$130,397
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Brothers Room Deposits$15,400
Due to Cahpter$961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is a college fraternity and has members.”

Form 990, Part VI, Section A, Line 7A

“The members elect the governing body.”

Form 990, Part VI, Section A, Line 7B

“The decisions of the governing body are subject to the approval of the members.”

Form 990, Part VI, Section B, Line 11B

“A copy is sent to all officers for review prior to being filed.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Phi Delta Sigma Inc
EIN
16-0878766
Phone
6072725550
Address
CO SCIARABBA WALKER 410 E UPLAND, ITHACA, NY 14850

Signing Officer

Name
Paul Martorano
Title
President
Phone
6072725550
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Martorano
Formed
1908
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Sciarabba Walker & Co Llp
Address
410 EAST UPLAND ROAD, ITHACA, NY 14850
Preparer
Kassandra K Sinn
Phone
6072725550
Raw XML Appendix332 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A COLLEGE FRATERNITY AND HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY IS SENT TO ALL OFFICERS FOR REVIEW PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01278354
IRS990/TotalAssetsEOYAmt01269724
IRS990/TotalAssetsGrp/BOYAmt01278354
IRS990/TotalAssetsGrp/EOYAmt01269724
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08732
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0130397
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027835
IRS990/TotalLiabilitiesEOYAmt023992
IRS990/TotalLiabilitiesGrp/BOYAmt027835
IRS990/TotalLiabilitiesGrp/EOYAmt023992
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01250519
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01245732
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0116878
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116878
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0125610
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01278354
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01269724
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0CO SCIARABBA WALKER 410 E UPLAND
IRS990/USAddress/CityNm0ITHACA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014850
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://CORNELL.PHIKAPPATAU.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL MARTORANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI DELTA SIGMA INC
ReturnHeader/Filer/BusinessNameControlTxt0PHID
ReturnHeader/Filer/EIN0160878766
ReturnHeader/Filer/PhoneNum06072725550
ReturnHeader/Filer/USAddress/AddressLine1Txt0CO SCIARABBA WALKER 410 E UPLAND
ReturnHeader/Filer/USAddress/CityNm0ITHACA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014850
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161071694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCIARABBA WALKER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 EAST UPLAND ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ITHACA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014850
ReturnHeader/PreparerPersonGrp/PhoneNum06072725550
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KASSANDRA K SINN
ReturnHeader/ReturnTs02023-11-07T07:35:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PAUL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MARTORANO
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,269,724
Liabilities
$23,992
Net assets
$1,245,732
Revenue
$125,610
Expenses
$130,397
Net income
-$4,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.03$1.25$0.15$0.14$0.01
2024Summary only. Only limited summary data is available for this year.$1.26$0.02$1.24$0.12$0.13$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.27$0.02$1.25$0.13$0.13$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.03$1.25$0.11$0.13$0.02
2021Summary only. Only limited summary data is available for this year.$1.30$0.03$1.27$0.16$0.12$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$0.05$1.23$0.21$0.10$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.04$1.13$0.17$0.10$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.03$1.05$0.12$0.09$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.05$1.02$0.12$0.07$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.05$0.96$0.12$0.07$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.05$0.92$0.11$0.07$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.07$0.88$0.12$0.07$0.05
2013Summary only. Only limited summary data is available for this year.$0.90$0.08$0.83$0.22$0.06$0.16
2012Summary only. Only limited summary data is available for this year.$0.70$0.03$0.67$0.09$0.07$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.02$0.64$0.05