Civic Intelligence

Phi Kappa Sigma Educational

EIN 23-6235335 • 501(c)3 • Chestertown, MD

Profile

To provide financial assistance in the form of scholarships to eligible fraternity members and support development of scholastic improvement and leadership capability of fraternity members within the individual chapters of the fraternity

PO Box 508Chestertown, MD 21620

pksedfund.com

Siviq Scores

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

Liabilities / Assets

31st percentile

0.01x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

8th percentile

-41%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$4,819,144

Up $255,614 (+5.6%) from 2023

Liabilities

Down

$511

Down $29,456 (-98%) from 2023

Net Assets

Up

$4,818,633

Up $285,070 (+6.3%) from 2023

Operations
Liabilities / Revenue56th percentileNet Margin8th percentile

Revenue

Up

$426,177

Up $109,902 (+35%) from 2023

Expenses

Down

$403,318

Down $112,515 (-22%) from 2023

Net Income

Up

$22,859

Up $222,417 (+111%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$6.0M$4.0M$2.0M$0Assets 2012: $3,253,351Liabilities 2012: $73,306Net Assets 2012: $3,180,0452012Assets 2013: $3,665,258Liabilities 2013: $97,175Net Assets 2013: $3,568,0832013Assets 2014: $4,003,583Liabilities 2014: $84,129Net Assets 2014: $3,919,4542014Assets 2015: $4,213,210Liabilities 2015: $148,573Net Assets 2015: $4,064,6372015Assets 2016: $4,186,011Liabilities 2016: $113,010Net Assets 2016: $4,073,0012016Assets 2017: $4,524,232Liabilities 2017: $61,000Net Assets 2017: $4,463,2322017Assets 2018: $4,823,223Liabilities 2018: $120,250Net Assets 2018: $4,702,9732018Assets 2019: $4,627,132Liabilities 2019: $90,000Net Assets 2019: $4,537,1322019Assets 2020: $4,531,324Liabilities 2020: $145,001Net Assets 2020: $4,386,3232020Assets 2021: $5,305,558Liabilities 2021: $4,166Net Assets 2021: $5,301,3922021Assets 2022: $4,460,494Liabilities 2022: $41,119Net Assets 2022: $4,419,3752022Assets 2023: $4,563,530Liabilities 2023: $29,967Net Assets 2023: $4,533,5632023Assets 2024: $4,819,144Liabilities 2024: $511Net Assets 2024: $4,818,6332024

Highlighted filing

2024

Assets$4,819,144
Liabilities$511
Net Assets$4,818,633
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$600K$400K$200K$0-$200KExpenses 2012: $221,8692012Expenses 2013: $220,3842013Revenue 2014: $284,536Expenses 2014: $204,569Net Income 2014: $79,9672014Revenue 2015: $335,806Expenses 2015: $241,033Net Income 2015: $94,7732015Revenue 2016: $407,645Expenses 2016: $292,041Net Income 2016: $115,6042016Revenue 2017: $307,357Expenses 2017: $174,660Net Income 2017: $132,6972017Revenue 2018: $566,801Expenses 2018: $327,060Net Income 2018: $239,7412018Revenue 2019: $225,389Expenses 2019: $391,230Net Income 2019: -$165,8412019Revenue 2020: $311,180Expenses 2020: $461,989Net Income 2020: -$150,8092020Revenue 2021: $313,202Expenses 2021: $137,854Net Income 2021: $175,3482021Revenue 2022: $361,518Expenses 2022: $509,782Net Income 2022: -$148,2642022Revenue 2023: $316,275Expenses 2023: $515,833Net Income 2023: -$199,5582023Revenue 2024: $426,177Expenses 2024: $403,318Net Income 2024: $22,8592024

Highlighted filing

2024

Revenue$426,177
Expenses$403,318
Net Income$22,859
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,819,144
Liabilities
$511
Net assets
$4,818,633
Revenue
$426,177
Expenses
$403,318
Net income
$22,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.82$0.00$4.82$0.43$0.40$0.02
2023Detailed filing. Detailed filing data is available for this year.$4.56$0.03$4.53$0.32$0.52$0.20
2022Detailed filing. Detailed filing data is available for this year.$4.46$0.04$4.42$0.36$0.51$0.15
2021Detailed filing. Detailed filing data is available for this year.$5.31$0.00$5.30$0.31$0.14$0.18
2020Detailed filing. Detailed filing data is available for this year.$4.53$0.15$4.39$0.31$0.46$0.15
2019Detailed filing. Detailed filing data is available for this year.$4.63$0.09$4.54$0.23$0.39$0.17
2018Detailed filing. Detailed filing data is available for this year.$4.82$0.12$4.70$0.57$0.33$0.24
2017Detailed filing. Detailed filing data is available for this year.$4.52$0.06$4.46$0.31$0.17$0.13
2016Detailed filing. Detailed filing data is available for this year.$4.19$0.11$4.07$0.41$0.29$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.21$0.15$4.06$0.34$0.24$0.09
2014Detailed filing. Detailed filing data is available for this year.$4.00$0.08$3.92$0.28$0.20$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$0.10$3.57$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.07$3.18$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,024,492
Mission and Program Overview

Mission

To provide financial assistance in the form of scholarships to eligible fraternity members and support development of scholastic improvement and leadership capability of fratenity members within the individual chapters of the fraternity

To provide financial assistance and training for education to eligible fraternity memebers

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,145,094$4,397,605▲ $252,511
Land, Buildings, and Equipment, Net$268,234$255,511▼ $12,723
Cash and Non-Interest-Bearing Accounts$58,153$98,769▲ $40,616
Savings and Temporary Cash Investments$86,050$55,521▼ $30,529
Prepaid Expenses and Deferred Charges$5,999$11,738▲ $5,739
Total Assets$4,563,530$4,819,144▲ $255,614
Liabilities
Accounts Payable and Accrued Expenses$29,467--
Grants Payable$500$500→ $0
Other Liabilities-$11-
Total Liabilities$29,967$511▼ $29,456
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,394,193$4,635,087▲ $240,894
Net Assets With Donor Restrictions$139,370$183,546▲ $44,176
Total Net Assets Fund Balance$4,533,563$4,818,633▲ $285,070
Total Liabilities and Net Assets / Fund Balance$4,563,530$4,819,144▲ $255,614

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$255,511$94,361$349,872
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Dennis SheaDirector ofFT$126,979$126,979

Board Members and Trustees

NameTitle
Peter NicholsPresident
Ct BenisSecretary
Jeffrey LongTreasurer
Lonny BoekeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$100,814
Program Service Revenue
$0
Investment Income
$311,544
Other Revenue
$13,819
All Other Contributions
$100,814
Change in Net Assets
$22,859
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$142,129
Salaries, Compensation, and Employee Benefits$140,598
Other Expenses$135,213
Grants and Similar Amounts Paid$127,507
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$127,507--$127,507
Current Officers, Directors, Trustees, and Key Employees--$126,979$126,979
Fees for Services Legal-$28,642-$28,642
Fees for Services Accounting-$24,790-$24,790
Office Expenses-$23,274-$23,274
Payroll Taxes--$13,619$13,619
Conferences and Meetings-$11,329-$11,329
Insurance-$3,312-$3,312
Other Expenses-$42,335$130$130
Total Functional Expenses$127,507$133,682$142,129$403,318
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State Payroll Tax Liabilities$11
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Treasurer reviews completed form 990, sends copies to other officers for thier comments before filing.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Phi Kappa Sigma Educational
EIN
23-6235335
Phone
6109372204
Address
PO BOX 508, CHESTERTOWN, MD 21620

Signing Officer

Name
Jeffrey Long
Title
Treasurer
Phone
6304173118
Signed
2025-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Long
Formed
1953
Legal Domicile
De
Voting Board Members
14
Independent Board Members
12
Employees
1

Preparer

Firm
Rd Barnett Pllc
Address
2311 N 45 TH ST 105, SEATTLE, WA 98103-6905
Preparer
Reginald D Barnett
Phone
2063478000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide financial assistance in the form of scholarships to eligible fraternity members and support development of scholastic improvement and leadership capability of fraternity members within the individual chapters of the fraternity”

Raw XML Appendix352 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR OF
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt059913
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt031691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0470771
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0182243
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0209921
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0253289
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0181097
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01164635
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0794402
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IRS990ScheduleA/PublicSupportPY170Pct00.29980
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0349872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE PAYROLL TAX LIABILITIES
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IRS990ScheduleD/TotalLiabilityAmt011
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0127507
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE FINANCIAL ASSISTANCE IN THE FORM OF SCHOLARSHIPS TO ELIGIBLE FRATERNITY MEMBERS AND SUPPORT DEVELOPMENT OF SCHOLASTIC IMPROVEMENT AND LEADERSHIP CAPABILITY OF FRATERNITY MEMBERS WITHIN THE INDIVIDUAL CHAPTERS OF THE FRATERNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TREASURER REVIEWS COMPLETED FORM 990, SENDS COPIES TO OTHER OFFICERS FOR THIER COMMENTS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0127507
IRS990/TotalFunctionalExpensesGrp/TotalAmt0403318
IRS990/TotalGrossUBIAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04819144
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IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0MD
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY LONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06304173118
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI KAPPA SIGMA EDUCATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0PHIK
ReturnHeader/Filer/EIN0236235335
ReturnHeader/Filer/PhoneNum06109372204
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464331324
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RD BARNETT PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02311 N 45 TH ST 105
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0981036905
ReturnHeader/PreparerPersonGrp/PhoneNum02063478000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REGINALD D BARNETT
ReturnHeader/ReturnTs02025-02-17T13:29:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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