Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Phi Sigma Sigma Foundation Inc.
990 • Fiscal year 2024 • EIN 20-5942561
Refreshing map…
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.04x
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
46th percentile
Higher net margin than 46% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 22.4% of source-year revenue.
Asset Growth
59th percentile
Faster asset growth than 59% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$4,306,002
Up $301,649 (+7.5%) from 2023
Net Assets
Up$4,145,056
Up $335,538 (+8.8%) from 2023
Liabilities
Down$160,946
Down $33,889 (-17%) from 2023
Revenue And Expenses
Revenue
Up$662,167
Up $133,822 (+25%) from 2023
Expenses
Up$645,116
Up $149,893 (+30%) from 2023
Net Income
Down$17,051
Down $16,071 (-49%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Oct 29, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $2,266,445
Mission and Program Overview
Mission
Raise funds for the purpose of providing educational grants, scholarships, leadership, educational programming support of charitable organizations.
Raise funds for the purpose of providing educational grants, scholarships, leadership, educational programming & support of charitable organizations.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,255,561 | $3,381,398 | ▲ $125,837 |
| Savings and Temporary Cash Investments | $571,856 | $789,675 | ▲ $217,819 |
| Cash and Non-Interest-Bearing Accounts | $154,028 | $118,367 | ▼ $35,661 |
| Land, Buildings, and Equipment, Net | $22,082 | $16,562 | ▼ $5,520 |
| Pledges and Grants Receivable | $826 | $0 | ▼ $826 |
| Total Assets | $4,004,353 | $4,306,002 | ▲ $301,649 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $150,000 | $148,759 | ▼ $1,241 |
| Other Liabilities | $34,085 | $12,187 | ▼ $21,898 |
| Accounts Payable and Accrued Expenses | $10,750 | $0 | ▼ $10,750 |
| Total Liabilities | $194,835 | $160,946 | ▼ $33,889 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,444,362 | $2,510,875 | ▲ $66,513 |
| Net Assets Without Donor Restrictions | $1,365,156 | $1,634,181 | ▲ $269,025 |
| Total Net Assets Fund Balance | $3,809,518 | $4,145,056 | ▲ $335,538 |
| Total Liabilities and Net Assets / Fund Balance | $4,004,353 | $4,306,002 | ▲ $301,649 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $16,562 | $11,041 | $27,603 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Michelle Ardern | Executive Director | PT | $148,309 | $148,309 |
Board Members and Trustees
| Name | Title |
|---|---|
| Vanessa Freeman Zerhusen | President |
| Melissa Sylvester | Vice President |
| Gina Kerley | Director |
| Lisa Damore | Director |
| Marcie Berson | Director |
| Melanie Boone | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $497,686
- Program Service Revenue
- $0
- Investment Income
- $164,197
- Other Revenue
- $284
- All Other Contributions
- $348,680
- Change in Net Assets
- $17,051
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $624,944
- Revenue Not Reported on Financial Statements
- $37,223
- Revenue Not Reported on Form 990
- $318,487
- Total Revenue per Audited Statements
- $943,431
- Total Revenue per Form 990
- $662,167
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $468,989 |
| Other Expenses | $176,127 |
| Total Fundraising Expense | $41,033 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $378,889 | - | - | $378,889 |
| Grants to Domestic Individuals | $90,100 | - | - | $90,100 |
| Other Expenses | $1,943 | $29,751 | $8,180 | $39,874 |
| Fees for Service Investment Mgmnt Fees | - | $37,223 | - | $37,223 |
| Office Expenses | $24 | $6,886 | $21,298 | $28,208 |
| Information Technology | $228 | $13,220 | $11,555 | $25,003 |
| Fees for Services Accounting | - | $18,500 | - | $18,500 |
| Insurance | - | $10,157 | - | $10,157 |
| Interest | - | $6,451 | - | $6,451 |
| Depreciation Depletion | - | $5,520 | - | $5,520 |
| Fees for Services Legal | - | $4,126 | - | $4,126 |
| Fees for Services Other | - | $1,065 | - | $1,065 |
| Total Functional Expenses | $471,184 | $132,899 | $41,033 | $645,116 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $645,116 |
| Expenses per Audited Statements | $607,893 |
| Total Expenses per Audited Statements | $607,893 |
| Expenses Not Reported on Financial Statements | $37,223 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Phi Sigma Sigma Inc | Eldersburg, MD | 501(c)(7) | Leadership and Education | $241,504 |
| Phi Sigma Sigma National Housing Corporation | Eldersburg, MD | 501(c)(7) | Housing Education | $59,317 |
| Unit 5 Educational Foundation | Normal, IL | - | Program Support | $15,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to National Housing Corporation | $12,069 |
| Due to Phi Sigma Sigma | $118 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- 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 7A
“According to the foundations articles of incorporation and bylaws, any director elected or appointed by the supreme council of the fraternity may be removed at any time, with or without cause by the supreme council of the fraternity and any director elected by a majority vote of the foundation board of directors may be removed with or without cause by the board of directors.”
Form 990, Part VI, Section A, Line 7B
“The minutes of the governing board and all committees with board delegated powers shall contain a) the names of persons who disclosed or otherwise were found to have a financial interest in connection with an actual or possible conflict of interest, the nature of the financial interest, any action taken to determine whether a conflict of interest was present, and the governing boards or committees decision as to whether a conflict of interest in fact existed. B) the names of the persons who were present for discussions and votes relating to the transaction or arrangement, the content of the discussion including any alternatives to the proposal transaction or arrangement and a record of any votes taken in connection with the proceedings.”
Form 990, Part VI, Section B, Line 11B
“According to the foundations bylaws, the executive committee, consisting of the treasurer and other members appointed by the president, shall report to the board on the financial affairs of the foundation and review issues related to fiscal planning, budget formulation and recommendations fiscal controls, audits, investments, fee and grant solicitation. The return preparer sends the 990 to the treasurer who then reviews it with the executive committee.”
Form 990, Part VI, Section B, Line 12C
“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a) has received a copy of the conflicts of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy, and d) understands the foundation is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.”
Form 990, Part VI, Section B, Line 15
“Executive director compensation is paid by a related entity, phi sigma sigma fraternity. That organization uses relevant market data from published surveys in determining compensation.”
Form 990, Part VI, Section C, Line 19
“All requests for information are shared with the foundation president, who ensures all responses are provided.”
Filing and Contact Details
Filer
- Filer Name
- Phi Sigma Sigma Foundation Inc
- EIN
- 20-5942561
- Phone
- 4107991224
- Address
- 1213 LIBERTY RD STE J 335, ELDERSBURG, MD 21784
Signing Officer
- Name
- Vanessa Freeman Zerhusen
- Title
- President
- Phone
- 4107991224
- Signed
- 2024-10-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Vanessa Freeman Zerhusen
- Formed
- 2006
- Legal Domicile
- Md
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 0
- Volunteers
- 15
Preparer
- Firm
- Blue & Co LLC
- Address
- 12800 N MERIDIAN ST STE 400, CARMEL, IN 46032
- Preparer
- Angela N Crawford CPA
- Phone
- 3178488920
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2C
“The process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“The foundation is organized as a not-for-profit corporation other than a private foundation and is exempt from income tax under section 501(c)(3) of the united states internal revenue code and similar state law. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the foundation and recognize a tax liability if the foundation has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the foundation, and has concluded that as of june 30, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The foundation has filed its federal and state income tax returns for periods through june 30, 2023 and is subject to routine audits by taxing jurisdictions. However, as of the date the financial statements were available to be issued, there were no audits for any tax periods in progress. These income tax returns are generally open to examination by the relevant taxing authorities for a period of three years from the later of the date the return was filed or its due date (including approved extensions).”
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6886 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 24 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28208 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REIMBURSED STAFF SUPPOR |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 8180 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 29751 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1943 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 39874 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 34085 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12187 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 284 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 284 |
| IRS990/OtherRevenueTotalAmt | 0 | 284 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 826 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | VANESSA FREEMAN ZERHUSEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 419295 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
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| IRS990/PYInvestmentIncomeAmt | 0 | 96261 |
| IRS990/PYOtherExpensesAmt | 0 | 171999 |
| IRS990/PYOtherRevenueAmt | 0 | 12789 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 33122 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 495223 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 528345 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 17051 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 149006 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 571856 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 789675 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 497686 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 419295 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 420246 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 381976 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 840990 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2560193 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 110655 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 85049 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51189 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 70016 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 59174 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 376083 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 284 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11781 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51050 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12231 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 75346 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.81080 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.85410 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2441959 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 118234 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 497686 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 419295 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 420246 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 381976 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 840990 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2560193 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3011622 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 11041 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 27603 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 37223 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 607893 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 37223 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 37223 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 318487 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 118 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 12069 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO PHI SIGMA SIGMA |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO NATIONAL HOUSING CORPORATION |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 318487 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 37223 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 624944 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION OTHER THAN A PRIVATE FOUNDATION AND IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 645116 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12187 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 662167 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 943431 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 607893 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 85100 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 1 | 5000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | EDUCATIONAL ASSISTANCE |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 1 | COMPASSION GRANT |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 85 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 1 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 59317 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 241504 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 15000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(7) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | 501(C)(7) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 2 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | HOUSING EDUCATION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | LEADERSHIP AND EDUCATION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | PROGRAM SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | PHI SIGMA SIGMA NATIONAL HOUSING CORPORATION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | PHI SIGMA SIGMA INC |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | UNIT 5 EDUCATIONAL FOUNDATION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 650434520 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 530220898 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1213 LIBERTY ROAD STE J 335 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | 1213 LIBERTY ROAD STE J 335 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 1809 WEST HOVEY AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | ELDERSBURG |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | ELDERSBURG |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | NORMAL |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | MD |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | IL |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 21784 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 21784 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 61761 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | INDIVIDUAL GRANTS- A COMMITTEE OF BOARD MEMBERS REVIEW THE SUBMITTED APPLICATIONS FOR ELIGIBILITY BASED ON FINANCIAL NEED, ACADEMIC STANDING, COMMUNITY SERVICE AND SERVICE TO THE FRATERNITY, AND SELECT THE MOST QUALIFIED APPLICANTS. THESE ONE TIME GRANTS AND SCHOLARSHIPS ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 2 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACCORDING TO THE FOUNDATIONS ARTICLES OF INCORPORATION AND BYLAWS, ANY DIRECTOR ELECTED OR APPOINTED BY THE SUPREME COUNCIL OF THE FRATERNITY MAY BE REMOVED AT ANY TIME, WITH OR WITHOUT CAUSE BY THE SUPREME COUNCIL OF THE FRATERNITY AND ANY DIRECTOR ELECTED BY A MAJORITY VOTE OF THE FOUNDATION BOARD OF DIRECTORS MAY BE REMOVED WITH OR WITHOUT CAUSE BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MINUTES OF THE GOVERNING BOARD AND ALL COMMITTEES WITH BOARD DELEGATED POWERS SHALL CONTAIN A) THE NAMES OF PERSONS WHO DISCLOSED OR OTHERWISE WERE FOUND TO HAVE A FINANCIAL INTEREST IN CONNECTION WITH AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE NATURE OF THE FINANCIAL INTEREST, ANY ACTION TAKEN TO DETERMINE WHETHER A CONFLICT OF INTEREST WAS PRESENT, AND THE GOVERNING BOARDS OR COMMITTEES DECISION AS TO WHETHER A CONFLICT OF INTEREST IN FACT EXISTED. B) THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO THE TRANSACTION OR ARRANGEMENT, THE CONTENT OF THE DISCUSSION INCLUDING ANY ALTERNATIVES TO THE PROPOSAL TRANSACTION OR ARRANGEMENT AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THE PROCEEDINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCORDING TO THE FOUNDATIONS BYLAWS, THE EXECUTIVE COMMITTEE, CONSISTING OF THE TREASURER AND OTHER MEMBERS APPOINTED BY THE PRESIDENT, SHALL REPORT TO THE BOARD ON THE FINANCIAL AFFAIRS OF THE FOUNDATION AND REVIEW ISSUES RELATED TO FISCAL PLANNING, BUDGET FORMULATION AND RECOMMENDATIONS FISCAL CONTROLS, AUDITS, INVESTMENTS, FEE AND GRANT SOLICITATION. THE RETURN PREPARER SENDS THE 990 TO THE TREASURER WHO THEN REVIEWS IT WITH THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY, AND D) UNDERSTANDS THE FOUNDATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | EXECUTIVE DIRECTOR COMPENSATION IS PAID BY A RELATED ENTITY, PHI SIGMA SIGMA FRATERNITY. THAT ORGANIZATION USES RELEVANT MARKET DATA FROM PUBLISHED SURVEYS IN DETERMINING COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ALL REQUESTS FOR INFORMATION ARE SHARED WITH THE FOUNDATION PRESIDENT, WHO ENSURES ALL RESPONSES ARE PROVIDED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | PHI SIGMA SIGMA INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PHI SIGMA SIGMA INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PHI SIGMA SIGMA NATIONAL HOUSING CORPORATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 530220898 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 650434520 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(7) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(7) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | FL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | WOMENS FRATERNAL ORGANIZATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | FRATERNAL HOUSING |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1213 LIBERTY RD STE J 335 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1213 LIBERTY RD STE J 335 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ELDERSBURG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | ELDERSBURG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 21784 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,306,002
- Liabilities
- $160,946
- Net assets
- $4,145,056
- Revenue
- $662,167
- Expenses
- $645,116
- Net income
- $17,051