Civic Intelligence

Chi Phi Fraternity Inc

990 • Fiscal year 2025 • EIN 23-0797566

Jul 01, 2024 to Jun 30, 2025 • Filed on Oct 06, 2025

Office Of Fsl - Lehigh UniversityBethlehem, PA 18015

(201) 650-8300

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

18th percentile

-10%

Higher net margin than 18% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

2025 filings • 501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

3rd percentile

-77%

Faster asset growth than 3% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

41st percentile

-0.4%

Faster revenue growth than 41% of similar nonprofits.

2025 filings • 501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$12,907

Down $42,693 (-77%) from 2024

Net Assets

Down

$12,747

Down $42,693 (-77%) from 2024

Liabilities

Flat

$160

Flat from 2024

Revenue

Down

$364,667

Down $1,313 (-0.4%) from 2024

Expenses

Up

$402,669

Up $50,173 (+14%) from 2024

Net Income

Down

-$38,002

Down $51,486 (-382%) from 2024

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2011: -$1,501Liabilities 2011: $167Net Assets 2011: -$1,6682011Assets 2012: $80,191Liabilities 2012: $56,973Net Assets 2012: $23,2182012Assets 2013: $33,469Liabilities 2013: $183Net Assets 2013: $33,2862013Assets 2014: $431Liabilities 2014: $42,175Net Assets 2014: -$41,7442014Assets 2015: $4,504Liabilities 2015: $29,409Net Assets 2015: -$24,9052015Assets 2016: $7,840Liabilities 2016: $4,000Net Assets 2016: $3,8402016Assets 2017: -$5,637Liabilities 2017: $0Net Assets 2017: -$5,6372017Assets 2018: $51,660Liabilities 2018: $38,645Net Assets 2018: $13,0152018Assets 2019: $17,549Liabilities 2019: $1,140Net Assets 2019: $16,4092019Assets 2020: $13,134Liabilities 2020: $1,140Net Assets 2020: $11,9942020Assets 2021: $1,728Liabilities 2021: $160Net Assets 2021: $1,5682021Assets 2022: $9,743Liabilities 2022: $160Net Assets 2022: $9,5832022Assets 2023: $37,428Liabilities 2023: $160Net Assets 2023: $37,2682023Assets 2024: $55,600Liabilities 2024: $160Net Assets 2024: $55,4402024Assets 2025: $12,907Liabilities 2025: $160Net Assets 2025: $12,7472025

Highlighted filing

2025

Assets$12,907
Liabilities$160
Net Assets$12,747

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $64,264Expenses 2011: $65,938Net Income 2011: -$1,6742011Revenue 2012: $218,903Expenses 2012: $195,685Net Income 2012: $23,2182012Revenue 2013: $263,483Expenses 2013: $230,197Net Income 2013: $33,2862013Revenue 2014: $197,667Expenses 2014: $232,870Net Income 2014: -$35,2032014Revenue 2015: $267,058Expenses 2015: $250,219Net Income 2015: $16,8392015Revenue 2016: $277,440Expenses 2016: $248,695Net Income 2016: $28,7452016Revenue 2017: $285,751Expenses 2017: $295,060Net Income 2017: -$9,3092017Revenue 2018: $260,437Expenses 2018: $243,424Net Income 2018: $17,0132018Revenue 2019: $392,142Expenses 2019: $275,223Net Income 2019: $116,9192019Revenue 2020: $207,609Expenses 2020: $212,024Net Income 2020: -$4,4152020Revenue 2021: $33,126Expenses 2021: $42,824Net Income 2021: -$9,6982021Revenue 2022: $248,762Expenses 2022: $240,747Net Income 2022: $8,0152022Revenue 2023: $327,640Expenses 2023: $299,955Net Income 2023: $27,6852023Revenue 2024: $365,980Expenses 2024: $352,496Net Income 2024: $13,4842024Revenue 2025: $364,667Expenses 2025: $402,669Net Income 2025: -$38,0022025

Highlighted filing

2025

Revenue$364,667
Expenses$402,669
Net Income-$38,002
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 6, 2025
Return Version
2024v5.0
Gross Receipts
$364,667
Mission and Program Overview

Mission

To build better men though life long friendship, leadership opportunities, academic achievement and character development. To provide an environment where academic study and self-governance can be nurtured and developed.

To build better men through life long friendship, leadership opportunities, academic achievement and character development. To provide an environment where academic study and self governance can be nurtured and developed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$55,600$12,907▼ $42,693
Rtn Earn Endowment Incm Other Fnds$55,440$12,747▼ $42,693
Savings and Temporary Cash Investments$0--
Accounts Receivable$0--
Other Notes and Loans Receivable, Net$0--
Pledges and Grants Receivable$0--
Receivable From Disqualified Prsn$0--
Receivables From Officers Etc$0--
Investments Other Securities$0--
Investments Program Related$0--
Investments in Publicly Traded Securities$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0--
Inventories for Sale or Use$0--
Loans From Officers Directors$0--
Prepaid Expenses and Deferred Charges$0--
Total Assets$55,600$12,907▼ $42,693
Other Assets Total$0--
Liabilities
Deferred Revenue$160$160→ $0
Accounts Payable and Accrued Expenses$0--
Grants Payable$0--
Mortgage Notes Payable Secured by Investment Property$0--
Unsecured Notes Loans Payable$0--
Escrow Account Liability$0--
Tax Exempt Bond Liabilities$0--
Total Liabilities$160$160→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$55,440$12,747▼ $42,693
Total Liabilities and Net Assets / Fund Balance$55,600$12,907▼ $42,693
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jacob ThompsonPresident
William KahneyVice President
Ben BundyHistorian
Max MessinaHouse Manager
Aidan SkinnerRisk Manager
Liam CharatzSecretary
Bret MandlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,470
Program Service Revenue
$344,197
Investment Income
$0
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$-38,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,128
Salaries, Compensation, and Employee Benefits$71,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$63,913
Payments to Affiliates---$20,370
All Other Expenses---$18,563
Occupancy---$15,988
Insurance---$15,611
Fees for Services Management---$10,364
Other Expenses---$6,534
Payroll Taxes---$5,348
Conferences and Meetings---$1,947
Other Employee Benefits---$1,280
Fees for Services Accounting---$1,254
Pension Plan Contributions---$1,000
Office Expenses---$303
Information Technology---$120
Total Functional Expenses$0$0$0$402,669
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0--
Receivables from Disqualified Persons$0--
Receivables from Officers, Directors, Trustees, and Key Employees$0--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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 is comprised of members. Each member has one vote. No other individuals or entities have a vote

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

Each member has one vote. They elect an executive board who is authorized to act on behalf of the organization. The full membership must approve the budget and ratify decisios that affect the organization.

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

The members vote and authorize the operationg budget. All decisions affecting the the operation of the orgainizaton must be ratified by the membership.

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

Committees are not authorized to act on behalf of the organization.

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

The tax return is first reviewed by the executive committee and then presented to the membership at a weekly meeting. The members review the document and are permitted to ask questions.

Form 990, Part VI, Section C, Line 19

The organization's financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Chi Phi Fraternity Inc
EIN
23-0797566
Phone
2016508300
Address
OFFICE OF FSL - LEHIGH UNIVERSITY, BETHLEHEM, PA 18015
Doing Business As
Chi Phi Fraternity - Psi Chapter

Signing Officer

Name
Bret Mandler
Title
Treasurer
Phone
9738326415
Signed
2025-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Thompson
Formed
1872
Legal Domicile
Pa
Voting Board Members
68
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Firm
Austin Small Business Consulting
Address
157 Jordan Rd, Brick, NJ 08724
Preparer
Alan Abels
Phone
2016508300
Raw XML Appendix361 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/Form990PartVIISectionAGrp/PersonNm0Jacob Thompson
IRS990/Form990PartVIISectionAGrp/PersonNm1William Kahney
IRS990/Form990PartVIISectionAGrp/PersonNm2Liam Charatz
IRS990/Form990PartVIISectionAGrp/PersonNm3Bret Mandler
IRS990/Form990PartVIISectionAGrp/PersonNm4Max Messina
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4House Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt5Historian
IRS990/Form990PartVIISectionAGrp/TitleTxt6Risk Manager
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization is comprised of members. Each member has one vote. No other individuals or entities have a vote
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member has one vote. They elect an executive board who is authorized to act on behalf of the organization. The full membership must approve the budget and ratify decisios that affect the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members vote and authorize the operationg budget. All decisions affecting the the operation of the orgainizaton must be ratified by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Committees are not authorized to act on behalf of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The tax return is first reviewed by the executive committee and then presented to the membership at a weekly meeting. The members review the document and are permitted to ask questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization's financial statements are available upon request.
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 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt055600
IRS990/TotalAssetsEOYAmt012907
IRS990/TotalAssetsGrp/BOYAmt055600
IRS990/TotalAssetsGrp/EOYAmt012907
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt020470
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0402669
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160
IRS990/TotalLiabilitiesEOYAmt0160
IRS990/TotalLiabilitiesGrp/BOYAmt0160
IRS990/TotalLiabilitiesGrp/EOYAmt0160
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt055440
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012747
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt0344197
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0344197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0364667
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055600
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012907
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt058 Ashley Dr
IRS990/USAddress/CityNm0Goshen
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006756
IRS990/VotingMembersGoverningBodyCnt068
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.chiphilehigh.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Bret Mandler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09738326415
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHI PHI FRATERNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIP
ReturnHeader/Filer/EIN0230797566
ReturnHeader/Filer/PhoneNum02016508300
ReturnHeader/Filer/USAddress/AddressLine1Txt0OFFICE OF FSL - LEHIGH UNIVERSITY
ReturnHeader/Filer/USAddress/CityNm0BETHLEHEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018015
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272957670
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Austin Small Business Consulting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0157 Jordan Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brick
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008724
ReturnHeader/PreparerPersonGrp/PhoneNum02016508300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Alan Abels
ReturnHeader/ReturnTs02025-10-24T14:16:50-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$3.65$4.03$0.38
2024Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.55$3.66$3.52$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$3.28$3.00$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$2.49$2.41$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.33$0.43$0.10
2020Summary only. Only limited summary data is available for this year.$0.13$0.01$0.12$2.08$2.12$0.04
2019Summary only. Only limited summary data is available for this year.$0.18$0.01$0.16$3.92$2.75$1.17
2018Summary only. Only limited summary data is available for this year.$0.52$0.39$0.13$2.60$2.43$0.17
2017Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$2.86$2.95$0.09
2016Summary only. Only limited summary data is available for this year.$0.08$0.04$0.04$2.77$2.49$0.29
2015Summary only. Only limited summary data is available for this year.$0.05$0.29$0.25$2.67$2.50$0.17
2014Summary only. Only limited summary data is available for this year.$0.00$0.42$0.42$1.98$2.33$0.35
2013Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$2.63$2.30$0.33
2012Summary only. Only limited summary data is available for this year.$0.80$0.57$0.23$2.19$1.96$0.23
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.64$0.66$0.02