Civic Intelligence

Oregon Beta of Phi Kappa Psi

EIN 26-3700834 • 501(c)7 • Brownsville, OR

Profile

Encouragement and promotion of education and the creation of a better acquaintance and a closer and more lasting association among and between its members. Provide room and board to the members of oregon beta of phi kappa psi fraternity at oregon state university.

849 Northpoint LoopBrownsville, OR 97327

n/A

Siviq Scores

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

Liabilities / Assets

47th percentile

0.12x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.97x

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

14th percentile

-10%

Higher net margin than 14% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

30th percentile

-1.4%

Faster asset growth than 30% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-11%

Faster revenue growth than 13% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets47th percentile

Assets

Down

$1,362,498

Down $19,381 (-1.4%) from 2024

Liabilities

Down

$157,983

Down $3,149 (-2.0%) from 2024

Net Assets

Down

$1,204,515

Down $16,232 (-1.3%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin14th percentile

Revenue

Down

$162,163

Down $20,346 (-11%) from 2024

Expenses

Up

$178,395

Up $2,471 (+1.4%) from 2024

Net Income

Down

-$16,232

Down $22,817 (-346%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth30th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $1,979,763Liabilities 2016: $882,050Net Assets 2016: $1,097,7132016Assets 2017: $1,968,640Liabilities 2017: $807,518Net Assets 2017: $1,161,1222017Assets 2018: $1,858,740Liabilities 2018: $721,559Net Assets 2018: $1,137,1812018Assets 2019: $1,781,152Liabilities 2019: $620,875Net Assets 2019: $1,160,2772019Assets 2020: $1,670,857Liabilities 2020: $540,604Net Assets 2020: $1,130,2532020Assets 2021: $1,644,997Liabilities 2021: $488,920Net Assets 2021: $1,156,0772021Assets 2022: $1,557,658Liabilities 2022: $364,223Net Assets 2022: $1,193,4352022Assets 2023: $1,469,290Liabilities 2023: $255,128Net Assets 2023: $1,214,1622023Assets 2024: $1,381,879Liabilities 2024: $161,132Net Assets 2024: $1,220,7472024Assets 2025: $1,362,498Liabilities 2025: $157,983Net Assets 2025: $1,204,5152025

Highlighted filing

2025

Assets$1,362,498
Liabilities$157,983
Net Assets$1,204,515
Open 2025 Filing

Operations Trend

Revenue Growth13th percentile

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

$300K$200K$100K$0-$100KRevenue 2016: $151,142Expenses 2016: $210,830Net Income 2016: -$59,6882016Revenue 2017: $236,344Expenses 2017: $172,935Net Income 2017: $63,4092017Revenue 2018: $169,589Expenses 2018: $193,530Net Income 2018: -$23,9412018Revenue 2019: $182,060Expenses 2019: $158,964Net Income 2019: $23,0962019Revenue 2020: $159,195Expenses 2020: $189,219Net Income 2020: -$30,0242020Revenue 2021: $179,784Expenses 2021: $153,960Net Income 2021: $25,8242021Revenue 2022: $190,082Expenses 2022: $152,724Net Income 2022: $37,3582022Revenue 2023: $190,756Expenses 2023: $170,029Net Income 2023: $20,7272023Revenue 2024: $182,509Expenses 2024: $175,924Net Income 2024: $6,5852024Revenue 2025: $162,163Expenses 2025: $178,395Net Income 2025: -$16,2322025

Highlighted filing

2025

Revenue$162,163
Expenses$178,395
Net Income-$16,232
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$1,362,498
Liabilities
$157,983
Net assets
$1,204,515
Revenue
$162,163
Expenses
$178,395
Net income
-$16,232
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.36$0.16$1.20$0.16$0.18$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.38$0.16$1.22$0.18$0.18$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.47$0.26$1.21$0.19$0.17$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.56$0.36$1.19$0.19$0.15$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.49$1.16$0.18$0.15$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.54$1.13$0.16$0.19$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.78$0.62$1.16$0.18$0.16$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.72$1.14$0.17$0.19$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.97$0.81$1.16$0.24$0.17$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.98$0.88$1.10$0.15$0.21$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Aug 11, 2025
Return Version
2024v5.0
Gross Receipts
$162,163
Mission and Program Overview

Mission

Encouragement and promotion of education and the creation of a better acquaintance and a closer and more lasting association among and between its members. Provide affordable housing for the enjoyment and benefit of the members of this association and the members of the iota chapter of sigma phi sigma (oregon beta of phi kappa psi) fraternity at oregon state university.

Provide room and board to the members of oregon beta of phi kappa psi fraternity at oregon state university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,220,747$1,204,515▼ $16,232
Land, Buildings, and Equipment, Net$1,235,675$1,170,867▼ $64,808
Cash and Non-Interest-Bearing Accounts$132,459$178,024▲ $45,565
Savings and Temporary Cash Investments$10,016$10,017▲ $1
Intangible Assets$3,729$3,590▼ $139
Total Assets$1,381,879$1,362,498▼ $19,381
Liabilities
Mortgage Notes Payable Secured by Investment Property$161,132$157,983▼ $3,149
Total Liabilities$161,132$157,983▼ $3,149
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,220,747$1,204,515▼ $16,232
Total Liabilities and Net Assets / Fund Balance$1,381,879$1,362,498▼ $19,381

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,103,884$1,033,227$2,137,111
Equipment$56,983$138,568$195,551
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Clinton StubbsPresident
Tim WoodsSecretary
Joshua KittelTreasurer
Greg SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,900
Program Service Revenue
$159,262
Investment Income
$1
Other Revenue
$0
All Other Contributions
$2,900
Change in Net Assets
$-16,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,395
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
Occupancy$96,264--$96,264
Depreciation Depletion$78,497--$78,497
Office Expenses$805--$805
Fees for Services Accounting$675--$675
Other Expenses$50--$50
Total Functional Expenses$178,395$0$0$178,395
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 6

“Organization has members.”

Form 990, Page 6, Part VI, Line 7A

“Members elect the governing body.”

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

“Treasurer reviews the form 990 before filing. A copy is also made available to other board members who wish to review it.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Oregon Beta of Phi Kappa Psi
EIN
26-3700834
Phone
5415216383
Address
849 NORTHPOINT LOOP, BROWNSVILLE, OR 97327

Signing Officer

Name
Joshua Kittel
Title
Treasurer
Phone
5412848032
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Kittel
Formed
1946
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
4

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Elizabeth Brewer
Phone
8002766342
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Encouragement and promotion of education and the creation of a better acquaintance and a closer and more lasting association among and between its members. Provide room and board to the members of oregon beta of phi kappa psi fraternity at oregon state university.”

Raw XML Appendix269 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/EmployeeCnt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0162163
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/IntangibleAssetsGrp/BOYAmt03729
IRS990/IntangibleAssetsGrp/EOYAmt03590
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01171795
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01235675
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IRS990/LandBldgEquipCostOrOtherBssAmt02342662
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0161132
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IRS990/NetAssetsOrFundBalancesBOYAmt01220747
IRS990/NetAssetsOrFundBalancesEOYAmt01204515
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt096264
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0805
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0SECURITY
IRS990/OtherExpensesGrp/Desc1OTHER
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IRS990/OtherWebsiteInd0X
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSHUA KITTEL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0159262
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENCOURAGEMENT AND PROMOTION OF EDUCATION AND THE CREATION OF A BETTER ACQUAINTANCE AND A CLOSER AND MORE LASTING ASSOCIATION AMONG AND BETWEEN ITS MEMBERS. PROVIDE ROOM AND BOARD TO THE MEMBERS OF OREGON BETA OF PHI KAPPA PSI FRATERNITY AT OREGON STATE UNIVERSITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TREASURER REVIEWS THE FORM 990 BEFORE FILING. A COPY IS ALSO MADE AVAILABLE TO OTHER BOARD MEMBERS WHO WISH TO REVIEW IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
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ReturnHeader/Filer/USAddress/AddressLine1Txt0849 NORTHPOINT LOOP
ReturnHeader/Filer/USAddress/CityNm0BROWNSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097327
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEK RESOURCE SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1880
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0354031880
ReturnHeader/PreparerPersonGrp/PhoneNum08002766342
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BREWER
ReturnHeader/ReturnTs02025-08-11T15:39:09-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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