Civic Intelligence

Pi Kappa Phi Fraternity Psi Chapter

990 • Fiscal year 2020 • EIN 16-6077319

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 12, 2021

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

84th percentile

0.32x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.19x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

56th percentile

5.4%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

72nd percentile

0.0%

Faster revenue growth than 72% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$160,624

Up $15,073 (+10%) from 2019

Net Assets

Up

$109,291

Up $15,046 (+16%) from 2019

Liabilities

Up

$51,333

Up $27 (+0.1%) from 2019

Revenue

Up

$276,200

Up $125 (+0.0%) from 2019

Expenses

Down

$261,154

Down $15,342 (-5.5%) from 2019

Net Income

Up

$15,046

Up $15,467 (+3674%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $57,308Liabilities 2011: $617Net Assets 2011: $56,6912011Assets 2012: $62,697Liabilities 2012: $1,016Net Assets 2012: $61,6812012Assets 2013: $115,875Liabilities 2013: $34,356Net Assets 2013: $81,5192013Assets 2014: $118,577Liabilities 2014: $52,357Net Assets 2014: $66,2202014Assets 2015: $133,735Liabilities 2015: $49,841Net Assets 2015: $83,8942015Assets 2016: $172,882Liabilities 2016: $66,082Net Assets 2016: $106,8002016Assets 2017: $155,378Liabilities 2017: $38,452Net Assets 2017: $116,9262017Assets 2018: $136,284Liabilities 2018: $41,618Net Assets 2018: $94,6662018Assets 2019: $145,551Liabilities 2019: $51,306Net Assets 2019: $94,2452019Assets 2020: $160,624Liabilities 2020: $51,333Net Assets 2020: $109,2912020Assets 2021: $207,111Liabilities 2021: $63,832Net Assets 2021: $143,2792021Assets 2022: $243,601Liabilities 2022: $66,024Net Assets 2022: $177,5772022Assets 2023: $218,038Liabilities 2023: $53,443Net Assets 2023: $164,5952023Assets 2024: $4,126Liabilities 2024: $0Net Assets 2024: $4,1262024

Highlighted filing

2020

Assets$160,624
Liabilities$51,333
Net Assets$109,291

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $204,485Expenses 2011: $198,268Net Income 2011: $6,2172011Revenue 2012: $212,877Expenses 2012: $207,887Net Income 2012: $4,9902012Revenue 2013: $228,258Expenses 2013: $208,420Net Income 2013: $19,8382013Revenue 2014: $206,435Expenses 2014: $221,734Net Income 2014: -$15,2992014Revenue 2015: $210,017Expenses 2015: $192,342Net Income 2015: $17,6752015Revenue 2016: $239,884Expenses 2016: $216,978Net Income 2016: $22,9062016Revenue 2017: $272,710Expenses 2017: $262,584Net Income 2017: $10,1262017Revenue 2018: $267,092Expenses 2018: $289,352Net Income 2018: -$22,2602018Revenue 2019: $276,075Expenses 2019: $276,496Net Income 2019: -$4212019Revenue 2020: $276,200Expenses 2020: $261,154Net Income 2020: $15,0462020Revenue 2021: $323,685Expenses 2021: $289,697Net Income 2021: $33,9882021Revenue 2022: $174,249Expenses 2022: $139,951Net Income 2022: $34,2982022Revenue 2023: $139,405Expenses 2023: $152,387Net Income 2023: -$12,9822023Revenue 2024: $301,172Expenses 2024: $297,046Net Income 2024: $4,1262024

Highlighted filing

2020

Revenue$276,200
Expenses$261,154
Net Income$15,046
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 12, 2021
Return Version
2019v5.2
Gross Receipts
$276,200
Mission and Program Overview

Mission

SEE BELOW.

To promote fellowship, mutual trust, and lifelong brotherhood among its members. To up hold to the traditions and ideals of cornell university, to encourage excellence in scholarship, and to inculcate in its members the highest ideals of manhood and good citizenship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$94,245$109,291▲ $15,046
Accounts Receivable$35,192$47,245▲ $12,053
Cash and Non-Interest-Bearing Accounts$52,514$29,922▼ $22,592
Savings and Temporary Cash Investments$27,676$27,676→ $0
Prepaid Expenses and Deferred Charges$11,400$14,973▲ $3,573
Land, Buildings, and Equipment, Net$4,783$3,938▼ $845
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$145,551$160,624▲ $15,073
Other Assets Total$13,986$36,870▲ $22,884
Liabilities
Other Liabilities$49,842$47,500▼ $2,342
Accounts Payable and Accrued Expenses$1,464$3,833▲ $2,369
Total Liabilities$51,306$51,333▲ $27
Net Assets / Fund Balance
Total Net Assets Fund Balance$94,245$109,291▲ $15,046
Total Liabilities and Net Assets / Fund Balance$145,551$160,624▲ $15,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,735$425$4,160
Other Land Buildings$203$3,501$3,704
Other Assets Org$209--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rohan SassoPresident
Brady BarnettVice President
Jeremy Ben-meirSecretary
Ryan HoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$276,200
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$15,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$261,154
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---$29,975
Other Expenses---$15,933
All Other Expenses---$10,615
Fees for Services Accounting---$9,718
Fees for Services Other---$3,070
Insurance---$1,104
Depreciation Depletion---$845
Conferences and Meetings---$235
Information Technology---$190
Total Functional Expenses$0$0$0$261,154
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
Deposits$47,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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

Brothers of the organization make up all members.

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

Brothers elect all members of the governing body.

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

Decisions of the governing body are subject to approval by the members.

Form 990, Part VI, Section A, Line 8A

The organization did not document the meetings held by the governing body.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

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

Return is sent to the signing officer for review and distribution.

Form 990, Part VI, Section C, Line 19

Organization makes all governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pi Kappa Phi Fraternity
EIN
16-6077319
Phone
6072725550
Address
CO SCIARABBA WALKER 410 E UPLAND, ITHACA, NY 14850

Signing Officer

Name
Ryan Ho
Title
Treasurer
Phone
6072725550
Signed
2021-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Ho
Formed
1941
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

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 IX, Line 11G

Bursar fees-chapter 3,063. Bank fees 7.

Form 990, Part IX, Line 24E

Cornell greek community dues 3,238. Composite 2,450. Brotherhood 1,713. Supplies and maintenance 1,617. Chapter 1,240. Smc surcharge 352. Car fund 5.

Raw XML Appendix328 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BROTHERS OF THE ORGANIZATION MAKE UP ALL MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BROTHERS ELECT ALL MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DID NOT DOCUMENT THE MEETINGS HELD BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RETURN IS SENT TO THE SIGNING OFFICER FOR REVIEW AND DISTRIBUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ORGANIZATION MAKES ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BURSAR FEES-CHAPTER 3,063. BANK FEES 7.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CORNELL GREEK COMMUNITY DUES 3,238. COMPOSITE 2,450. BROTHERHOOD 1,713. SUPPLIES AND MAINTENANCE 1,617. CHAPTER 1,240. SMC SURCHARGE 352. CAR FUND 5.
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 A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 24E
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IRS990/TotalAssetsGrp/EOYAmt0160624
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261154
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051306
IRS990/TotalLiabilitiesEOYAmt051333
IRS990/TotalLiabilitiesGrp/BOYAmt051306
IRS990/TotalLiabilitiesGrp/EOYAmt051333
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt094245
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109291
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0276200
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0276200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0276200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145551
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0160624
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0CO SCIARABBA WALKER 410 E UPLAND
IRS990/USAddress/CityNm0ITHACA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014850
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN HO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PI KAPPA PHI FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0PIKA
ReturnHeader/Filer/EIN0166077319
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/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/ReturnTs02021-02-12T12:47:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$3.01$2.97$0.04
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.53$1.65$1.39$1.52$0.13
2022Detailed filing. Detailed filing data is available for this year.$2.44$0.66$1.78$1.74$1.40$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.64$1.43$3.24$2.90$0.34
2020Detailed filing. Detailed filing data is available for this year.$1.61$0.51$1.09$2.76$2.61$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.51$0.94$2.76$2.76$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.42$0.95$2.67$2.89$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.38$1.17$2.73$2.63$0.10
2016Summary only. Only limited summary data is available for this year.$1.73$0.66$1.07$2.40$2.17$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.34$0.50$0.84$2.10$1.92$0.18
2014Detailed filing. Detailed filing data is available for this year.$1.19$0.52$0.66$2.06$2.22$0.15
2013Summary only. Only limited summary data is available for this year.$1.16$0.34$0.82$2.28$2.08$0.20
2012Summary only. Only limited summary data is available for this year.$0.63$0.01$0.62$2.13$2.08$0.05
2011Summary only. Only limited summary data is available for this year.$0.57$0.01$0.57$2.04$1.98$0.06