Civic Intelligence

Phi Gamma Delta Kappa Nu Chapter

990 • Fiscal year 2015 • EIN 16-1391764

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 13, 2015

C/O 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

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

64th percentile

8.0%

Higher net margin than 64% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

86th percentile

32%

Faster asset growth than 86% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

76th percentile

16%

Faster revenue growth than 76% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$122,190

Up $29,955 (+32%) from 2014

Net Assets

Up

$118,012

Up $30,464 (+35%) from 2014

Liabilities

Down

$4,178

Down $509 (-11%) from 2014

Revenue

Up

$380,071

Up $51,105 (+16%) from 2014

Expenses

Up

$349,606

Up $26,559 (+8.2%) from 2014

Net Income

Up

$30,465

Up $24,546 (+415%) from 2014

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $72,338Liabilities 2011: $2,263Net Assets 2011: $70,0752011Assets 2012: $73,850Liabilities 2012: $5,074Net Assets 2012: $68,7762012Assets 2013: $83,357Liabilities 2013: $1,728Net Assets 2013: $81,6292013Assets 2014: $92,235Liabilities 2014: $4,687Net Assets 2014: $87,5482014Assets 2015: $122,190Liabilities 2015: $4,178Net Assets 2015: $118,0122015Assets 2016: $129,434Liabilities 2016: $4,770Net Assets 2016: $124,6642016Assets 2017: $157,792Liabilities 2017: $5,049Net Assets 2017: $152,7432017Assets 2018: $174,081Liabilities 2018: $2,764Net Assets 2018: $171,3172018Assets 2019: $188,451Liabilities 2019: $3,493Net Assets 2019: $184,9582019Assets 2020: $168,185Liabilities 2020: $1,069Net Assets 2020: $167,1162020Assets 2021: $142,687Liabilities 2021: $550Net Assets 2021: $142,1372021Assets 2024: $129,688Liabilities 2024: $2,944Net Assets 2024: $126,7442024Assets 2025: $126,222Liabilities 2025: $1,200Net Assets 2025: $125,0222025

Highlighted filing

2015

Assets$122,190
Liabilities$4,178
Net Assets$118,012

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $319,363Expenses 2011: $316,546Net Income 2011: $2,8172011Revenue 2012: $324,062Expenses 2012: $325,361Net Income 2012: -$1,2992012Revenue 2013: $333,541Expenses 2013: $320,691Net Income 2013: $12,8502013Revenue 2014: $328,966Expenses 2014: $323,047Net Income 2014: $5,9192014Revenue 2015: $380,071Expenses 2015: $349,606Net Income 2015: $30,4652015Revenue 2016: $385,007Expenses 2016: $378,355Net Income 2016: $6,6522016Revenue 2017: $424,069Expenses 2017: $395,990Net Income 2017: $28,0792017Revenue 2018: $428,674Expenses 2018: $410,100Net Income 2018: $18,5742018Revenue 2019: $388,824Expenses 2019: $375,183Net Income 2019: $13,6412019Revenue 2020: $323,994Expenses 2020: $341,836Net Income 2020: -$17,8422020Revenue 2021: $4,287Expenses 2021: $27,637Net Income 2021: -$23,3502021Revenue 2024: $119,465Expenses 2024: $121,938Net Income 2024: -$2,4732024Revenue 2025: $149,587Expenses 2025: $151,310Net Income 2025: -$1,7232025

Highlighted filing

2015

Revenue$380,071
Expenses$349,606
Net Income$30,465
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 13, 2015
Return Version
2014v5.0
Gross Receipts
$380,071
Mission and Program Overview

Mission

SEE BELOW.

Provide housing and fellowship to its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$87,548$118,012▲ $30,464
Cash and Non-Interest-Bearing Accounts$78,762$111,535▲ $32,773
Accounts Receivable$10,473$7,655▼ $2,818
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$92,235$122,190▲ $29,955
Other Assets Total$3,000$3,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,768$3,088▼ $680
Other Liabilities$919$1,090▲ $171
Total Liabilities$4,687$4,178▼ $509
Net Assets / Fund Balance
Total Net Assets Fund Balance$87,548$118,012▲ $30,464
Total Liabilities and Net Assets / Fund Balance$92,235$122,190▲ $29,955
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin OrtizPresident
David PicinichCorresponding Secretary
Joseph TranchoHistorian
Douglas SpivakRecording Secretary
Douglas RiegelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,387
Program Service Revenue
$364,684
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$30,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$283,107
Salaries, Compensation, and Employee Benefits$51,136
Grants and Similar Amounts Paid$15,363
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$44,591
Grants to Domestic Individuals---$15,363
Insurance---$9,274
Fees for Services Accounting---$7,375
All Other Expenses---$6,907
Payroll Taxes---$6,545
Other Expenses---$6,405
Occupancy---$2,119
Fees for Services Other---$2,029
Total Functional Expenses$0$0$0$349,606
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gofundme - Medical Expenses$15,387---
Total Events$15,387---
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,090
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 composed of fraternal members.

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

The fraternal members elect the members of the governing body.

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

The decisions of the governing body are subject to approval by the fraternal members.

Form 990, Part VI, Section B, Line 11

A copy of form 990 was presented to the officers for review and distribution before filing.

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 Gamma Delta Kappa Nu Chapter
EIN
16-1391764
Phone
6072725550
Address
C/O SCIARABBA WALKER 410 E UPLAND, ITHACA, NY 14850

Signing Officer

Name
Douglas Riegel
Title
Treasurer
Phone
6072725550
Signed
2015-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Douglas Riegel
Formed
1848
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Firm
Sciarabba Walker & Co Llp
Address
410 EAST UPLAND ROAD, ITHACA, NY 14850
Preparer
Carolyn Austin
Phone
6072725550
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING ADJUSTMENT -1.

Raw XML Appendix331 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.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt07655
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE HOUSING AND FELLOWSHIP TO ITS MEMBERS
IRS990/AllOtherExpensesGrp/TotalAmt06907
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SCIARABBA WALKER & CO LLP
IRS990/BooksInCareOfDetail/PhoneNum06072725550
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IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN ORTIZ
IRS990/Form990PartVIISectionAGrp/PersonNm1DOUGLAS RIEGEL
IRS990/Form990PartVIISectionAGrp/PersonNm2DOUGLAS SPIVAK
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID PICINICH
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSEPH TRANCHO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3CORRESPONDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4HISTORIAN
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IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0380071
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/TotalAmt09274
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE BELOW.
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IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt087548
IRS990/NetAssetsOrFundBalancesEOYAmt0118012
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt02119
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt03000
IRS990/OtherChangesInNetAssetsAmt0-1
IRS990/OtherExpensesGrp/Desc0KITCHEN
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IRS990/OtherExpensesGrp/Desc2DUES AND FEES
IRS990/OtherExpensesGrp/Desc3SMC SURCHARGE
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IRS990/OtherExpensesGrp/TotalAmt36405
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IRS990/OtherSalariesAndWagesGrp/TotalAmt044591
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt06545
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc0ROOM AND BOARD
IRS990/ProgramServiceRevenueGrp/Desc1DUES
IRS990/ProgramServiceRevenueGrp/Desc2SMC- REBATE
IRS990/ProgramServiceRevenueGrp/Desc3HOMECOMING INCOME
IRS990/ProgramServiceRevenueGrp/Desc4PRIOR YEAR
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015387
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOFUNDME - MEDICAL EXPENSES
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IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS COMPOSED OF FRATERNAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FRATERNAL MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE FRATERNAL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 WAS PRESENTED TO THE OFFICERS FOR REVIEW AND DISTRIBUTION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING ADJUSTMENT -1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
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IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt04178
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0380071
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt092235
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122190
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O SCIARABBA WALKER 410 E UPLAND
IRS990/USAddress/CityNm0ITHACA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014850
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://WWW.FIJI-CORNELL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUGLAS RIEGEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA KAPPA NU CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0161391764
ReturnHeader/Filer/PhoneNum06072725550
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O SCIARABBA WALKER 410 E UPLAND
ReturnHeader/Filer/USAddress/CityNm0ITHACA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014850
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/PreparerPersonNm0CAROLYN AUSTIN
ReturnHeader/ReturnTs02015-10-13T14:24:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.26$0.01$1.25$1.50$1.51$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.03$1.27$1.19$1.22$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.01$1.42$0.04$0.28$0.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.01$1.67$3.24$3.42$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.03$1.85$3.89$3.75$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.03$1.71$4.29$4.10$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.05$1.53$4.24$3.96$0.28
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.05$1.25$3.85$3.78$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.22$0.04$1.18$3.80$3.50$0.30
2014Summary only. Only limited summary data is available for this year.$0.92$0.05$0.88$3.29$3.23$0.06
2013Summary only. Only limited summary data is available for this year.$0.83$0.02$0.82$3.34$3.21$0.13
2012Summary only. Only limited summary data is available for this year.$0.74$0.05$0.69$3.24$3.25$0.01
2011Summary only. Only limited summary data is available for this year.$0.72$0.02$0.70$3.19$3.17$0.03