Civic Intelligence

Cornell Greek Community

EIN 20-3146231 • 501(c)7 • Ithaca, NY

Profile

SEE BELOW.

CO Sciarabba Walker 410 E UplandIthaca, NY 14850

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.08x

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.44x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

3rd percentile

-64%

Higher net margin than 3% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

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.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

48th percentile

1.8%

Faster asset growth than 48% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

10th percentile

-16%

Faster revenue growth than 10% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$592,039

Down $102,672 (-15%) from 2024

Liabilities

Down

$46,962

Down $35,254 (-43%) from 2024

Net Assets

Down

$545,077

Down $67,418 (-11%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin3rd percentile

Revenue

Down

$105,716

Down $98,784 (-48%) from 2024

Expenses

Down

$173,134

Down $3,569 (-2.0%) from 2024

Net Income

Down

-$67,418

Down $95,215 (-343%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2016: $470,126Liabilities 2016: $52,351Net Assets 2016: $417,7752016Assets 2017: $470,098Liabilities 2017: $77,241Net Assets 2017: $392,8572017Assets 2018: $427,895Liabilities 2018: $16,903Net Assets 2018: $410,9922018Assets 2019: $443,487Liabilities 2019: $38,747Net Assets 2019: $404,7402019Assets 2020: $451,834Liabilities 2020: $31,121Net Assets 2020: $420,7132020Assets 2021: $511,148Liabilities 2021: $30,693Net Assets 2021: $480,4552021Assets 2022: $560,738Liabilities 2022: $33,038Net Assets 2022: $527,7002022Assets 2023: $611,922Liabilities 2023: $27,224Net Assets 2023: $584,6982023Assets 2024: $694,711Liabilities 2024: $82,216Net Assets 2024: $612,4952024Assets 2025: $592,039Liabilities 2025: $46,962Net Assets 2025: $545,0772025

Highlighted filing

2025

Assets$592,039
Liabilities$46,962
Net Assets$545,077
Open 2025 Filing

Operations Trend

Revenue Growth10th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2016: $261,641Expenses 2016: $237,825Net Income 2016: $23,8162016Revenue 2017: $246,286Expenses 2017: $271,203Net Income 2017: -$24,9172017Revenue 2018: $241,446Expenses 2018: $223,311Net Income 2018: $18,1352018Revenue 2019: $234,888Expenses 2019: $241,140Net Income 2019: -$6,2522019Revenue 2020: $214,038Expenses 2020: $198,065Net Income 2020: $15,9732020Revenue 2021: $132,102Expenses 2021: $72,359Net Income 2021: $59,7432021Revenue 2022: $178,113Expenses 2022: $130,868Net Income 2022: $47,2452022Revenue 2023: $196,433Expenses 2023: $139,435Net Income 2023: $56,9982023Revenue 2024: $204,500Expenses 2024: $176,703Net Income 2024: $27,7972024Revenue 2025: $105,716Expenses 2025: $173,134Net Income 2025: -$67,4182025

Highlighted filing

2025

Revenue$105,716
Expenses$173,134
Net Income-$67,418
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$592,039
Liabilities
$46,962
Net assets
$545,077
Revenue
$105,716
Expenses
$173,134
Net income
-$67,418
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.92$0.47$5.45$1.06$1.73$0.67
2024Detailed filing. Detailed filing data is available for this year.$6.95$0.82$6.12$2.05$1.77$0.28
2023Detailed filing. Detailed filing data is available for this year.$6.12$0.27$5.85$1.96$1.39$0.57
2022Detailed filing. Detailed filing data is available for this year.$5.61$0.33$5.28$1.78$1.31$0.47
2021Detailed filing. Detailed filing data is available for this year.$5.11$0.31$4.80$1.32$0.72$0.60
2020Detailed filing. Detailed filing data is available for this year.$4.52$0.31$4.21$2.14$1.98$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.43$0.39$4.05$2.35$2.41$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.28$0.17$4.11$2.41$2.23$0.18
2017Detailed filing. Detailed filing data is available for this year.$4.70$0.77$3.93$2.46$2.71$0.25
2016Detailed filing. Detailed filing data is available for this year.$4.70$0.52$4.18$2.62$2.38$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.5
Gross Receipts
$105,716
Mission and Program Overview

Mission

SEE BELOW.

To provide programming for all interfraternity council, panhellenic and multi greek latino council chapters at cornell university and develop leadership skills of officers within the greek community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$612,495$545,077▼ $67,418
Savings and Temporary Cash Investments$441,013$306,129▼ $134,884
Accounts Receivable$146,643$146,643→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Cash and Non-Interest-Bearing Accounts$-4$-3▲ $1
Total Assets$694,711$592,039▼ $102,672
Other Assets Total$107,059$139,270▲ $32,211
Liabilities
Accounts Payable and Accrued Expenses$62,389$19,903▼ $42,486
Deferred Revenue$19,827$19,827→ $0
Other Liabilities$0$7,232▲ $7,232
Total Liabilities$82,216$46,962▼ $35,254
Net Assets / Fund Balance
Total Net Assets Fund Balance$612,495$545,077▼ $67,418
Total Liabilities and Net Assets / Fund Balance$694,711$592,039▼ $102,672

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$9,632$9,632
Other Assets Org$139,270--
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Nolan WilburIfc VP Finance
Andrea ZarazuaMglc VP Finance
Olivia CascellaPhc VP Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$105,716
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-67,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,134
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
All Other Expenses---$19,045
Fees for Services Accounting---$17,881
Other Expenses---$11,159
Conferences and Meetings---$527
Office Expenses---$139
Total Functional Expenses$0$0$0$173,134
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
Reserve for Operations$7,232
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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 membership consists of the greek community at cornell.”

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

“The greek community as a whole elects the governing officers.”

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

“The greek community as a whole elects the governing officers.”

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

“A copy is sent to the treasurer for review and signature before being filed.”

Form 990, Part VI, Section C, Line 19

“The organization makes them available upon request.”

Filing and Contact Details

Filer

Filer Name
Cornell Greek Community
EIN
20-3146231
Phone
6072725550
Address
CO SCIARABBA WALKER 410 E UPLAND, ITHACA, NY 14850

Signing Officer

Name
Harrison Fredericks
Title
Ifc President
Phone
6072725550
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harrison Fredericks
Formed
2005
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

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

Additional Explanations

Form 990, Part IX, Line 24E

“Council grad assistance program 9,928. Recruitment 2,494. Bank fees 2,481. Mglc projects 2,035. Web maintenance 1,857. Directors budget 250.”

Raw XML Appendix303 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/AllOtherExpensesGrp/TotalAmt019045
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IRS990/Desc0TO PROVIDE PROGRAMMING FOR ALL INTERFRATERNITY COUNCIL, PANHELLENIC AND MULTI GREEK LATINO COUNCIL CHAPTERS AT CORNELL UNIVERSITY AND DEVELOP LEADERSHIP SKILLS OF OFFICERS WITHIN THE GREEK COMMUNITY.
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IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
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IRS990/FeesForServicesAccountingGrp/TotalAmt017881
IRS990/ForeignActivitiesInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0IFC VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt1MGLC VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PHC VP FINANCE
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/FormerOfcrEmployeesListedInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0105716
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
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IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt09632
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE BELOW.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt0545077
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MEMBERSHIP CONSISTS OF THE GREEK COMMUNITY AT CORNELL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GREEK COMMUNITY AS A WHOLE ELECTS THE GOVERNING OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GREEK COMMUNITY AS A WHOLE ELECTS THE GOVERNING OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY IS SENT TO THE TREASURER FOR REVIEW AND SIGNATURE BEFORE BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES THEM AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COUNCIL GRAD ASSISTANCE PROGRAM 9,928. RECRUITMENT 2,494. BANK FEES 2,481. MGLC PROJECTS 2,035. WEB MAINTENANCE 1,857. DIRECTORS BUDGET 250.
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0694711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0592039
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/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HARRISON FREDERICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0IFC PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CORNELL GREEK COMMUNITY
ReturnHeader/Filer/BusinessNameControlTxt0CORN
ReturnHeader/Filer/EIN0203146231
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/IRSResponsiblePrtyInfoCurrInd01
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/PreparerPersonNm0KATHLEEN M TORELLO
ReturnHeader/ReturnTs02026-02-10T07:56:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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