Civic Intelligence

Pi Beta Phi Fraternity Ohio Alpha Chapter

990 • Fiscal year 2020 • EIN 31-4280352

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 05, 2020

1154 Town Country Commons DriveTown Country, MO 63017

(636) 256-0680

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Net Margin

7th percentile

-43%

Higher net margin than 7% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

7th percentile

-13%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2018 to 2020

Revenue Growth

25th percentile

-25%

Faster revenue growth than 25% of similar nonprofits.

2020 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2018 to 2020

Assets

Down

$581,311

Down $193,237 (-25%) from 2018

Net Assets

Down

$579,737

Down $166,531 (-22%) from 2018

Liabilities

Down

$1,574

Down $26,706 (-94%) from 2018

Revenue

Down

$245,628

Down $196,879 (-44%) from 2018

Expenses

Down

$352,081

Down $27,064 (-7.1%) from 2018

Net Income

Down

-$106,453

Down $169,815 (-268%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $294,365Liabilities 2011: $26,000Net Assets 2011: $268,3652011Assets 2013: $415,277Liabilities 2013: $26,000Net Assets 2013: $389,2772013Assets 2014: $494,905Liabilities 2014: $26,500Net Assets 2014: $468,4052014Assets 2016: $658,584Liabilities 2016: $27,903Net Assets 2016: $630,6812016Assets 2017: $720,587Liabilities 2017: $37,681Net Assets 2017: $682,9062017Assets 2018: $774,548Liabilities 2018: $28,280Net Assets 2018: $746,2682018Assets 2020: $581,311Liabilities 2020: $1,574Net Assets 2020: $579,7372020Assets 2021: $540,895Liabilities 2021: $1,358Net Assets 2021: $539,5372021Assets 2022: $551,439Liabilities 2022: $278Net Assets 2022: $551,1612022Assets 2024: $614,311Liabilities 2024: $279Net Assets 2024: $614,0322024

Highlighted filing

2020

Assets$581,311
Liabilities$1,574
Net Assets$579,737

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $514,7332011Expenses 2013: $250,6262013Revenue 2014: $317,473Expenses 2014: $238,345Net Income 2014: $79,1282014Revenue 2016: $400,599Expenses 2016: $325,267Net Income 2016: $75,3322016Revenue 2017: $402,816Expenses 2017: $350,591Net Income 2017: $52,2252017Revenue 2018: $442,507Expenses 2018: $379,145Net Income 2018: $63,3622018Revenue 2020: $245,628Expenses 2020: $352,081Net Income 2020: -$106,4532020Revenue 2021: $555,399Expenses 2021: $595,599Net Income 2021: -$40,2002021Revenue 2022: $656,962Expenses 2022: $645,339Net Income 2022: $11,6232022Revenue 2024: $774,742Expenses 2024: $646,969Net Income 2024: $127,7732024

Highlighted filing

2020

Revenue$245,628
Expenses$352,081
Net Income-$106,453
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 5, 2020
Return Version
2019v5.1
Gross Receipts
$247,895
Mission and Program Overview

Mission

To mutually encourage and assist members in social, mental, and moral advancement.

To mutally encourage and assist members in social, mental, and moral advancement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$707,438$568,072▼ $139,366
Accounts Receivable$5,711$13,239▲ $7,528
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$713,161$581,311▼ $131,850
Other Assets Total$12$0▼ $12
Liabilities
Other Liabilities$26,971$1,574▼ $25,397
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$26,971$1,574▼ $25,397
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$686,190$579,737▼ $106,453
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$686,190$579,737▼ $106,453
Total Liabilities and Net Assets / Fund Balance$713,161$581,311▼ $131,850
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mackenzie Volker 2020Chapter President
Molly Matejka 2019Chapter President
Lizzie Schoonmaker 20VP Administration
Emma Perkins 2019VP Communications
Maddie King 2020VP Community Relations
Melissa Kilbane 2019VP Event Planning
Christina Colella 201VP Finance
Heather Littlejohn 20VP Finance/Housing
Grace Boston 2019VP Fraternity Development
Emily Mowry 2019VP Housing
Gabby Wesemeyer 2019VP Member Development
Johnna Dye 2020VP Member Experience
Lauren Hill 2019VP Membership
Sophia Christy 2020VP Operations
Alexa Anders 2019VP Philanthropy
Cali Cioppa 2020VP Recruitment
Melina Barlow 2020VP Risk Management
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$245,782
Investment Income
$1,206
Other Revenue
$-1,360
Change in Net Assets
$-106,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$351,334
Grants and Similar Amounts Paid$747
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$245,445
Fees for Services Other---$20,649
Other Expenses---$19,230
Office Expenses---$10,583
Information Technology---$6,200
Conferences and Meetings---$6,016
Advertising---$5,981
Fees for Services Accounting---$3,815
Insurance---$2,860
Grants to Domestic Orgs---$747
Total Functional Expenses$0$0$0$352,081
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,267
Fundraising Gross Income$907
Gaming Direct Expenses$0
Gaming Gross Income$0
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$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$1,379
Due to Members$195
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 a membership organization consisting of undergraduate members and alumnae members who participate in activities held by the chapter.

FORM 990, PART VI, SECTION A, LINE 7A:

The executive council of the chapter is elected by the undergraduate and alumni members.

FORM 990, PART VI, SECTION A, LINE 7B:

Decisions made by the executive council of the organization must be voted on by members of the chapter.

FORM 990, PART VI, SECTION A, LINE 8B:

There is no committee with authority to act on behalf of the governing body.

FORM 990, PART VI, SECTION B, LINE 11:

The vice president of finance/housing, under the guidance of the alumnae advisory committee financial advisor, reviewed form 990 in detail on behalf of the executive council.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pi Beta Phi Fraternity Ohio Alpha Chapter
EIN
31-4280352
In Care Of
% THE ORGANIZATION
Phone
6362560680
Address
1154 Town Country Commons Drive, Town Country, MO 63017

Signing Officer

Name
Kristin Rugen CPA
Title
Frat/FHC Finance Director
Phone
6362560680
Signed
2020-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mackenzie Volker
Formed
1889
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
154

Preparer

Firm
Bdo USA Llp
Address
101 S HANLEY RD STE 800, ST LOUIS, MO 63105
Preparer
Mary Jane Pieroni CPA
Phone
3148891100
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chapter President
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP Member Development
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP Fraternity Development
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP Finance
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP Membership
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP Administration
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP Philanthropy
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP Communications
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP Event Planning
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP Housing
IRS990/Form990PartVIISectionAGrp/TitleTxt10Chapter President
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP Community Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP Finance/Housing
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP Member Experience
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP Operations
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP Recruitment
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP Risk Management
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IRS990/FormationYr01889
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IRS990/FundraisingGrossIncomeAmt0907
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IRS990/GamingGrossIncomeAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/InsuranceGrp/TotalAmt02860
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MUTUALLY ENCOURAGE AND ASSIST MEMBERS IN SOCIAL, MENTAL, AND MORAL ADVANCEMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt0579737
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-1360
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-1360
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0686190
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0579737
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/TotalAmt0245445
IRS990/OfficeExpensesGrp/TotalAmt010583
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CHAPTER PROGRAMMING
IRS990/OtherExpensesGrp/Desc1ENTERTAINMENT & SOCIAL
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IRS990/OtherExpensesGrp/TotalAmt119230
IRS990/OtherLiabilitiesGrp/BOYAmt026971
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PrincipalOfficerNm0MACKENZIE VOLKER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813410
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0245782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0245782
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt0106009
IRS990/PYInvestmentIncomeAmt01729
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IRS990/PYOtherExpensesAmt0380945
IRS990/PYOtherRevenueAmt03025
IRS990/PYProgramServiceRevenueAmt0421789
IRS990/PYRevenuesLessExpensesAmt0-60078
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0486954
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0426876
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0707438
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0568072
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01379
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO MEMBERS
IRS990ScheduleD/TotalLiabilityAmt01574
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION CONSISTING OF UNDERGRADUATE MEMBERS AND ALUMNAE MEMBERS WHO PARTICIPATE IN ACTIVITIES HELD BY THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COUNCIL OF THE CHAPTER IS ELECTED BY THE UNDERGRADUATE AND ALUMNI MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS MADE BY THE EXECUTIVE COUNCIL OF THE ORGANIZATION MUST BE VOTED ON BY MEMBERS OF THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE VICE PRESIDENT OF FINANCE/HOUSING, UNDER THE GUIDANCE OF THE ALUMNAE ADVISORY COMMITTEE FINANCIAL ADVISOR, REVIEWED FORM 990 IN DETAIL ON BEHALF OF THE EXECUTIVE COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC 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 11:

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