Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
EIN 23-0967790 • 501(c)7 • Carmel, IN
Profile
Phi kappa sigma is more than a club to join during college; it is an invaluable learning experience, a philosophy for living and a life-long commitment. Along with the ritual, our purpose and principles state what our organization is and who we are as brothers of our fraternity. All brothers take an oath to uphold these ideals, and it is up to all to ensure that we, present and future, learn and understand what is required to incorporate being a true phi kap in our local chapters, schools, communities, and our lives after school.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Down$1,424,680
Down $78,968 (-5.3%) from 2023
Liabilities
Up$469,701
Up $296,799 (+172%) from 2023
Net Assets
Down$954,979
Down $375,767 (-28%) from 2023
Revenue
Down$934,387
Down $70,525 (-7.0%) from 2023
Expenses
Up$994,873
Up $279,074 (+39%) from 2023
Net Income
Down-$60,486
Down $349,599 (-121%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
FRATERNAL ORGANIZATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $621,684 | $572,709 | ▼ $48,975 |
| Savings and Temporary Cash Investments | $217,727 | $230,267 | ▲ $12,540 |
| Cash and Non-Interest-Bearing Accounts | $287,466 | $137,545 | ▼ $149,921 |
| Prepaid Expenses and Deferred Charges | $55,349 | $87,798 | ▲ $32,449 |
| Land, Buildings, and Equipment, Net | $66,160 | $0 | ▼ $66,160 |
| Accounts Receivable | $253,297 | $54,637 | ▼ $198,660 |
| Investments Other Securities | - | $46,207 | - |
| Total Assets | $1,503,648 | $1,424,680 | ▼ $78,968 |
| Other Assets Total | $1,965 | $295,517 | ▲ $293,552 |
| Liabilities | |||
| Other Liabilities | $11,863 | $305,054 | ▲ $293,191 |
| Unsecured Notes Loans Payable | $150,000 | $150,000 | → $0 |
| Accounts Payable and Accrued Expenses | $11,039 | $14,647 | ▲ $3,608 |
| Total Liabilities | $172,902 | $469,701 | ▲ $296,799 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,330,746 | $954,979 | ▼ $375,767 |
| Total Net Assets Fund Balance | $1,330,746 | $954,979 | ▼ $375,767 |
| Total Liabilities and Net Assets / Fund Balance | $1,503,648 | $1,424,680 | ▼ $78,968 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $0 | $48,320 | $48,320 |
| Equipment | $0 | $39,953 | $39,953 |
| Other Assets Org | $295,517 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ryan Eisnaugle | Executive Director 5/2/23-present | FT | $45,718 | $4,407 | $50,125 |
| David Wolf | Executive Director 1/5/19-5/2/23 | FT | $27,702 | $486 | $28,188 |
| Name | Title |
|---|---|
| Timothy Schug | President |
| Alex West | Vice President |
| Adres Burgos | Director |
| Ben Fournier | Director |
| James Coffman | Director |
| Arnav Iyer | Secretary |
| Doug Opicka | Treasurer |
| Daniel Heiss | VP of Education and Leader |
| Line Item | Amount |
|---|---|
| Other Expenses | $763,142 |
| Salaries, Compensation, and Employee Benefits | $231,731 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | - | - | - | $221,301 |
| Other Salaries and Wages | - | - | - | $151,399 |
| Travel | - | - | - | $142,607 |
| Information Technology | - | - | - | $79,183 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $59,407 |
| Occupancy | - | - | - | $40,703 |
| Office Expenses | - | - | - | $27,338 |
| Fees for Services Accounting | - | - | - | $25,291 |
| Payroll Taxes | - | - | - | $15,431 |
| Fees for Services Legal | - | - | - | $13,445 |
| Interest | - | - | - | $8,574 |
| Other Expenses | - | - | - | $8,300 |
| Other Employee Benefits | - | - | - | $5,494 |
| All Other Expenses | - | - | - | $4,939 |
| Fees for Services Other | - | - | - | $4,061 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $914 |
| Total Functional Expenses | $0 | $0 | $0 | $994,873 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $994,873 |
| Expenses per Audited Statements | $993,959 |
| Total Expenses per Audited Statements | $993,959 |
| Expenses Not Reported on Financial Statements | $914 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Right-of-use Liability | $295,517 |
| Funds Held for Chapters | $9,537 |
“Before being admitted to the full privileges of membership, a candidate must have taken all the obligations prescribed in the ceremony of initiation, must have subscribed to a new member to observe and maintain all the provisions of the constitution and of the acts of the fraternity and must have paid in full an initiation fee of an amount determined by the chapter, of which, such amount as may be fixed by the grand chapter shall be transmitted immediately to the international headquarters. Before any candidate shall be initiated, the chapter tau shall certify to the chapter alpha that the candidate's initiation fee has been collected and said fee has been or will immediately be transmitted to the international headquarters.”
“Each active chapter, each alumni chapter, each chapter advisor, or, in his absence, the authorized assistant chapter advisor, and each grand officer shall have the right to one vote on all motions and in the election of grand officers, except that the grand alpha shall vote only in the case of a tie. Past grand alphas shall have one collective vote which shall be of such character as a majority of said past grand alphas present may decide.”
“The form 990 is provided to the organization's management and subsequently to board members for a review.”
“New volunteers are required to sign a conflict of interest policy at time of appointment and renew annually.”
“Copies of form 990 and other documents are available upon request at the organization's office.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 11039 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14647 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 253297 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 54637 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | FRATERNAL ORGANIZATION |
| IRS990/AllOtherContributionsAmt | 0 | 21576 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4939 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | RYAN EISNAUGLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4632005200 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 716 ADAMS ST SUITE A |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CARMEL |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46032 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 287466 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 137545 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 59407 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 13374 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 21576 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 17194 |
| IRS990/CYOtherExpensesAmt | 0 | 763142 |
| IRS990/CYOtherRevenueAmt | 0 | 3153 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 892464 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -60486 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 231731 |
| IRS990/CYTotalExpensesAmt | 0 | 994873 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 934387 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | INSTITUTES: THE MEN OF HONOR LEADERSHIP INSTITUTE IS A COMPREHENSIVE THREE-DAY EXPERIENCE DEVOTED TO HELPING OUR MEMBERS TRANSFORM THEIR COMMUNITIES THROUGH VALUES-BASED ACTION. THE OPERATIONS SKILLS INSTITUTE (OSI) IS A WEEKEND-LONG INSTITUTE FOCUSED ON PROVIDING ADVANCED TRAINING FOR CHAPTER OFFICERS. THE WEEKEND EVENT IS MODELED AROUND BEST PRACTICES OF A CHAPTER RETREAT. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 25291 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 13445 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4061 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 914 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 486 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 4407 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TIMOTHY SCHUG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALEX WEST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DANIEL HEISS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DOUG OPICKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ARNAV IYER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ADRES BURGOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES COFFMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BEN FOURNIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DAVID WOLF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | RYAN EISNAUGLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 27702 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 45718 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VP OF EDUCATION AND LEADER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR 1/5/19-5/2/23 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR 5/2/23-PRESENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 947761 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 79183 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 183950 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 221301 |
| IRS990/InterestGrp/TotalAmt | 0 | 8574 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17194 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 17194 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 46207 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 621684 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 572709 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 88273 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 66160 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 88273 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PHI KAPPA SIGMA IS MORE THAN A CLUB TO JOIN DURING COLLEGE; IT IS AN INVALUABLE LEARNING EXPERIENCE, A PHILOSOPHY FOR LIVING AND A LIFE-LONG COMMITMENT. ALONG WITH THE RITUAL, OUR PURPOSE AND PRINCIPLES STATE WHAT OUR ORGANIZATION IS AND WHO WE ARE AS BROTHERS OF OUR FRATERNITY. ALL BROTHERS TAKE AN OATH TO UPHOLD THESE IDEALS, AND IT IS UP TO ALL TO ENSURE THAT WE, PRESENT AND FUTURE, LEARN AND UNDERSTAND WHAT IS REQUIRED TO INCORPORATE BEING A TRUE PHI KAP IN OUR LOCAL CHAPTERS, SCHOOLS, COMMUNITIES, AND OUR LIVES AFTER SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1330746 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 954979 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -13374 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -13374 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 33481 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1330746 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 954979 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 40703 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 27338 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1965 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 295517 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5494 |
| IRS990/OtherExpensesGrp/Desc | 0 | BAD DEBT |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING/EDUCATION/SEMI |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAMMING |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUB. |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 143953 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 28194 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14339 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8300 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 11863 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 305054 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8002 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 8002 |
| IRS990/OtherRevenueTotalAmt | 0 | 8002 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 151399 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15431 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 55349 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 87798 |
| IRS990/PrincipalOfficerNm | 0 | RYAN EISNAUGLE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -348762 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 524298 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | INSURANCE ADMINISTRATI |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EDUCATIONAL PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | NHC OPERATIONS ASSESSM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 499575 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 307187 |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE AMBASSADOR PROGRAM IS AN EXTENSIVE THREE-DAY EXPERIENCE DEVOTED TO HELPING SOME OF OUR BEST CHAPTER LEADERS MAKE A POSITIVE IMPACT ON THEIR CHAPTER AND THE ORGANIZATION. THIS PROGRAM'S COMPREHENSIVE CURRICULUM IS DESIGNED TO HELP MEMBERS BECOME CHANGE AGENTS IN THEIR CHAPTERS AND ENCOURAGE CONTINUED ENGAGEMENT WITH THE ORGANIZATION POST-GRADUATION. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | KEY SESSIONS ARE REGIONAL BETTERMENT PROGRAMS WHERE LOCAL CHAPTERS GATHER TO DISCUSS PRESSING ISSUES WHILE DEVELOPING SOLUTIONS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BEFORE BEING ADMITTED TO THE FULL PRIVILEGES OF MEMBERSHIP, A CANDIDATE MUST HAVE TAKEN ALL THE OBLIGATIONS PRESCRIBED IN THE CEREMONY OF INITIATION, MUST HAVE SUBSCRIBED TO A NEW MEMBER TO OBSERVE AND MAINTAIN ALL THE PROVISIONS OF THE CONSTITUTION AND OF THE ACTS OF THE FRATERNITY AND MUST HAVE PAID IN FULL AN INITIATION FEE OF AN AMOUNT DETERMINED BY THE CHAPTER, OF WHICH, SUCH AMOUNT AS MAY BE FIXED BY THE GRAND CHAPTER SHALL BE TRANSMITTED IMMEDIATELY TO THE INTERNATIONAL HEADQUARTERS. BEFORE ANY CANDIDATE SHALL BE INITIATED, THE CHAPTER TAU SHALL CERTIFY TO THE CHAPTER ALPHA THAT THE CANDIDATE'S INITIATION FEE HAS BEEN COLLECTED AND SAID FEE HAS BEEN OR WILL IMMEDIATELY BE TRANSMITTED TO THE INTERNATIONAL HEADQUARTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH ACTIVE CHAPTER, EACH ALUMNI CHAPTER, EACH CHAPTER ADVISOR, OR, IN HIS ABSENCE, THE AUTHORIZED ASSISTANT CHAPTER ADVISOR, AND EACH GRAND OFFICER SHALL HAVE THE RIGHT TO ONE VOTE ON ALL MOTIONS AND IN THE ELECTION OF GRAND OFFICERS, EXCEPT THAT THE GRAND ALPHA SHALL VOTE ONLY IN THE CASE OF A TIE. PAST GRAND ALPHAS SHALL HAVE ONE COLLECTIVE VOTE WHICH SHALL BE OF SUCH CHARACTER AS A MAJORITY OF SAID PAST GRAND ALPHAS PRESENT MAY DECIDE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S MANAGEMENT AND SUBSEQUENTLY TO BOARD MEMBERS FOR A REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NEW VOLUNTEERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AT TIME OF APPOINTMENT AND RENEW ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COPIES OF FORM 990 AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| 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 C, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANGELA N CRAWFORD CPA |
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| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
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