Civic Intelligence

Phi Kappa Tau Fraternity Beta Chapter

990 • Fiscal year 2024 • EIN 31-4279760

Jul 01, 2023 to Jun 30, 2024 • Filed on May 14, 2025

Organization ProfileN/A
PO Box 307434Gahanna, OH 43230

(614) 774-6295

Siviq Scores

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

Liabilities / Assets

84th percentile

0.43x

Higher debt load relative to assets than 84% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

3.55x

Higher debt load relative to revenue than 97% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

34th percentile

-0.1%

Higher net margin than 34% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

29th percentile

-2.1%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

43%

Faster revenue growth than 91% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Down

$988,510

Down $88,213 (-8.2%) from 2022

Net Assets

Down

$560,451

Down $48,708 (-8.0%) from 2022

Liabilities

Down

$428,059

Down $39,505 (-8.4%) from 2022

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin34th percentile

Revenue

Down

$120,612

Down $17,666 (-13%) from 2022

Expenses

Down

$120,708

Down $25,320 (-17%) from 2022

Net Income

Up

-$96

Up $7,654 (+99%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$1.5M$1.0M$500K$0Assets 2018: $1,215,197Liabilities 2018: $602,941Net Assets 2018: $612,2562018Assets 2019: $1,193,622Liabilities 2019: $623,795Net Assets 2019: $569,8272019Assets 2020: $1,197,008Liabilities 2020: $607,215Net Assets 2020: $589,7932020Assets 2022: $1,076,723Liabilities 2022: $467,564Net Assets 2022: $609,1592022Assets 2024: $988,510Liabilities 2024: $428,059Net Assets 2024: $560,4512024Assets 2025: $968,616Liabilities 2025: $390,917Net Assets 2025: $577,6992025

Highlighted filing

2024

Assets$988,510
Liabilities$428,059
Net Assets$560,451
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$300K$200K$100K$0-$100KRevenue 2018: $144,868Expenses 2018: $79,747Net Income 2018: $65,1212018Revenue 2019: $215,830Expenses 2019: $135,519Net Income 2019: $80,3112019Revenue 2020: $152,337Expenses 2020: $132,193Net Income 2020: $20,1442020Revenue 2022: $138,278Expenses 2022: $146,028Net Income 2022: -$7,7502022Revenue 2024: $120,612Expenses 2024: $120,708Net Income 2024: -$962024Revenue 2025: $149,156Expenses 2025: $131,908Net Income 2025: $17,2482025

Highlighted filing

2024

Revenue$120,612
Expenses$120,708
Net Income-$96
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$120,612
Mission and Program Overview

Mission

Social & philanthropic fraternity.

FRATERNAL ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$967,302$938,886▼ $28,416
Cash and Non-Interest-Bearing Accounts$42,258$49,624▲ $7,366
Total Assets$1,009,560$988,510▼ $21,050
Liabilities
Mortgage Notes Payable Secured by Investment Property$448,665$427,776▼ $20,889
Unsecured Notes Loans Payable$348$283▼ $65
Total Liabilities$449,013$428,059▼ $20,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$560,547$560,451▼ $96
Total Net Assets Fund Balance$560,547$560,451▼ $96
Total Liabilities and Net Assets / Fund Balance$1,009,560$988,510▼ $21,050

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$938,886$176,708$1,115,594
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Mark KirkendallPresident
Chris PettitTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$120,612
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-96
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,708
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---$33,336
Depreciation Depletion---$28,415
Payments to Affiliates---$22,873
Interest---$15,361
Insurance---$8,804
Other Expenses---$488
Fees for Services Accounting---$387
Travel---$249
All Other Expenses---$72
Total Functional Expenses$0$0$0$120,708
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
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
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Phi Kappa Tau Fraternity Beta Chptr
EIN
31-4279760
Phone
6147746295
Address
PO BOX 307434, GAHANNA, OH 43230

Signing Officer

Name
Mark Kirkendall
Title
President
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Kirkendall
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Howell Associates
Address
8720 ORION PLACE STE 148, COLUMBUS, OH 43240
Preparer
Craig Howell CPA
Phone
6143922182
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Support of fraternal organization.”

Raw XML Appendix236 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/BooksInCareOfDetail/PersonNm0MARK KIRKENDALL
IRS990/BooksInCareOfDetail/PhoneNum06147746295
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01257 JACKSON HOLE DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0BLACKLICK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043004
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IRS990/ConflictOfInterestPolicyInd0false
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IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0120708
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0120612
IRS990/CYRevenuesLessExpensesAmt0-96
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0120708
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0120612
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DepreciationDepletionGrp/TotalAmt028415
IRS990/Desc0SUPPORT FRATERNAL ORGANIZATION
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt0387
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/PersonNm1CHRIS PETTIT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0120612
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InsuranceGrp/TotalAmt08804
IRS990/InterestGrp/TotalAmt015361
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0176708
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0967302
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0938886
IRS990/LandBldgEquipCostOrOtherBssAmt01115594
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FRATERNAL ORGANIZATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0448665
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0427776
IRS990/NetAssetsOrFundBalancesBOYAmt0560547
IRS990/NetAssetsOrFundBalancesEOYAmt0560451
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0560547
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0560451
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt033336
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0PROCTOR MEAL PLAN
IRS990/OtherExpensesGrp/Desc1UNDERGRAD ACTIVITIES
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/TotalAmt08589
IRS990/OtherExpensesGrp/TotalAmt11111
IRS990/OtherExpensesGrp/TotalAmt21023
IRS990/OtherExpensesGrp/TotalAmt3488
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt022873
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARK KIRKENDALL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0106631
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt113981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106631
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt113981
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUPPORT OF FRATERNAL ORGANIZATION.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0132979
IRS990/PYProgramServiceRevenueAmt084367
IRS990/PYRevenuesLessExpensesAmt0-48612
IRS990/PYTotalExpensesAmt0132979
IRS990/PYTotalRevenueAmt084367
IRS990/ReconcilationRevenueExpnssAmt0-96
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0938886
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0176708
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01115594
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0938886
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUPPORT OF FRATERNAL ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01009560
IRS990/TotalAssetsEOYAmt0988510
IRS990/TotalAssetsGrp/BOYAmt01009560
IRS990/TotalAssetsGrp/EOYAmt0988510
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0988510
IRS990/TravelGrp/TotalAmt0249
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/CityNm0BLACKLICK
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043004
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK KIRKENDALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI KAPPA TAU FRATERNITY BETA CHPTR
ReturnHeader/Filer/BusinessNameControlTxt0PHIK
ReturnHeader/Filer/EIN0314279760
ReturnHeader/Filer/PhoneNum06147746295
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 307434
ReturnHeader/Filer/USAddress/CityNm0GAHANNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043230
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201822529
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08720 ORION PLACE STE 148
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043240
ReturnHeader/PreparerPersonGrp/PhoneNum06143922182
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRAIG HOWELL CPA
ReturnHeader/ReturnTs02025-05-15T12:22:21-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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.

Open filing
Assets
$988,510
Liabilities
$428,059
Net assets
$560,451
Revenue
$120,612
Expenses
$120,708
Net income
-$96
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.39$0.58$0.15$0.13$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.43$0.56$0.12$0.12$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.47$0.61$0.14$0.15$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.61$0.59$0.15$0.13$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.62$0.57$0.22$0.14$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.60$0.61$0.14$0.08$0.07