Civic Intelligence

Alpha Psi Chapter of Pi Kappa Phi Inc

990 • Fiscal year 2020 • EIN 35-1780304

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 15, 2020

475 N College AveBloomington, IN 47404-3828

(812) 336-8550

Siviq Scores

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

Liabilities / Assets

55th percentile

0.28x

Higher debt load relative to assets than 55% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.63x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Net Margin

49th percentile

4.3%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2020 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2020

Asset Growth

49th percentile

0.9%

Faster asset growth than 49% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

-5.0%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,835,016

Up $16,052 (+0.9%) from 2019

Net Assets

Up

$1,329,430

Up $34,000 (+2.6%) from 2019

Liabilities

Down

$505,586

Down $17,948 (-3.4%) from 2019

Revenue

Down

$796,837

Down $41,892 (-5.0%) from 2019

Expenses

Down

$762,837

Down $23,013 (-2.9%) from 2019

Net Income

Down

$34,000

Down $18,879 (-36%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,608,971Liabilities 2012: $1,075,322Net Assets 2012: $533,6492012Assets 2014: $1,934,117Liabilities 2014: $1,003,012Net Assets 2014: $931,1052014Assets 2015: $2,128,299Liabilities 2015: $1,016,870Net Assets 2015: $1,111,4292015Assets 2016: $1,925,911Liabilities 2016: $791,068Net Assets 2016: $1,134,8432016Assets 2017: $1,898,846Liabilities 2017: $794,883Net Assets 2017: $1,103,9632017Assets 2018: $1,838,705Liabilities 2018: $596,154Net Assets 2018: $1,242,5512018Assets 2019: $1,818,964Liabilities 2019: $523,534Net Assets 2019: $1,295,4302019Assets 2020: $1,835,016Liabilities 2020: $505,586Net Assets 2020: $1,329,4302020Assets 2021: $1,628,060Liabilities 2021: $386,608Net Assets 2021: $1,241,4522021Assets 2022: $1,692,176Liabilities 2022: $375,520Net Assets 2022: $1,316,6562022Assets 2023: $1,720,425Liabilities 2023: $339,778Net Assets 2023: $1,380,6472023Assets 2024: $1,790,607Liabilities 2024: $266,218Net Assets 2024: $1,524,3892024

Highlighted filing

2020

Assets$1,835,016
Liabilities$505,586
Net Assets$1,329,430

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $727,5542012Revenue 2014: $1,022,580Expenses 2014: $796,986Net Income 2014: $225,5942014Revenue 2015: $924,522Expenses 2015: $744,198Net Income 2015: $180,3242015Revenue 2016: $833,510Expenses 2016: $810,096Net Income 2016: $23,4142016Revenue 2017: $844,236Expenses 2017: $875,116Net Income 2017: -$30,8802017Revenue 2018: $986,661Expenses 2018: $848,073Net Income 2018: $138,5882018Revenue 2019: $838,729Expenses 2019: $785,850Net Income 2019: $52,8792019Revenue 2020: $796,837Expenses 2020: $762,837Net Income 2020: $34,0002020Revenue 2021: $554,319Expenses 2021: $642,297Net Income 2021: -$87,9782021Revenue 2022: $900,443Expenses 2022: $825,239Net Income 2022: $75,2042022Revenue 2023: $878,831Expenses 2023: $814,840Net Income 2023: $63,9912023Revenue 2024: $926,954Expenses 2024: $781,499Net Income 2024: $145,4552024

Highlighted filing

2020

Revenue$796,837
Expenses$762,837
Net Income$34,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 15, 2020
Return Version
2019v5.1
Gross Receipts
$796,837
Mission and Program Overview

Mission

Provided furnished housing and educational, leadership, and social activities to student members attending indiana university.

Activities to student members attending indiana university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,390,598$1,403,166▲ $12,568
Cash and Non-Interest-Bearing Accounts$356,567$391,140▲ $34,573
Accounts Receivable$14,868$25,506▲ $10,638
Prepaid Expenses and Deferred Charges$20,341$14,068▼ $6,273
Intangible Assets$1,265$1,136▼ $129
Savings and Temporary Cash Investments$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
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,818,964$1,835,016▲ $16,052
Other Assets Total$35,325$0▼ $35,325
Liabilities
Mortgage Notes Payable Secured by Investment Property$389,725$319,832▼ $69,893
Deferred Revenue$46,365$97,598▲ $51,233
Other Liabilities$75,500$69,000▼ $6,500
Accounts Payable and Accrued Expenses$11,944$19,156▲ $7,212
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$523,534$505,586▼ $17,948
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,295,430$1,329,430▲ $34,000
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,295,430$1,329,430▲ $34,000
Total Liabilities and Net Assets / Fund Balance$1,818,964$1,835,016▲ $16,052

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,308,010$942,766$2,250,776
Equipment$40,066$145,670$185,736
Land$51,409-$51,409
Other Land Buildings$3,681$1,306$4,987
Compensation and Service Providers

Board Members and Trustees

NameTitle
David ShookPresident
Chris CooleyVice President
Tom ClarkVice President
Billy GrehanDirector
Dianne PfennigDirector
Tom HuntDirector
Mike HoleSecretary
Jim CrewsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,935
Program Service Revenue
$748,902
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$34,000
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$628,801
Salaries, Compensation, and Employee Benefits$134,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$152,325--$152,325
Other Salaries and Wages$118,323--$118,323
Depreciation Depletion$77,600--$77,600
Fees for Services Accounting$35,371--$35,371
All Other Expenses$33,342--$33,342
Interest$18,740--$18,740
Insurance$17,687--$17,687
Payroll Taxes$12,213--$12,213
Office Expenses$5,121--$5,121
Other Employee Benefits$3,500--$3,500
Travel$2,000--$2,000
Other Expenses$1,512--$1,512
Total Functional Expenses$762,837$0$0$762,837
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Room Deposits$69,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Section B Line 12A and 12B

Board members are informed of the policy. If any conflict of interest is determined such person shall give notice of such interest or relationship and shall thereafter refrain form discussing or voting on matters related to the conflict of interest.

Part VI Section B Line 11A

The 990 tax return is presented to the board at a board meeting for review.

Filing and Contact Details

Filer

Filer Name
Alpha Psi Chapter of Pi Kappa Phi Inc
EIN
35-1780304
In Care Of
% BKD LLP
Address
475 N COLLEGE AVE, BLOOMINGTON, IN 47404-3828

Signing Officer

Name
Jim Crews
Title
Treasurer
Phone
3178153121
Signed
2020-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jim Crews
Formed
1954
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
6

Preparer

Firm
Bkd Llp
Address
475 N College Avenue, Bloomington, IN 47404
Preparer
Isabel P Santner
Phone
8123368550
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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/OtherExpensesGrp/TotalAmt01414
IRS990/OtherExpensesGrp/TotalAmt190997
IRS990/OtherExpensesGrp/TotalAmt2192692
IRS990/OtherExpensesGrp/TotalAmt31512
IRS990/OtherLiabilitiesGrp/BOYAmt075500
IRS990/OtherLiabilitiesGrp/EOYAmt069000
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0118323
IRS990/OtherSalariesAndWagesGrp/TotalAmt0118323
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt012213
IRS990/PayrollTaxesGrp/TotalAmt012213
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020341
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014068
IRS990/PrincipalOfficerNm0JIM CREWS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721310
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ROOM AND BOARD
IRS990/ProgramServiceRevenueGrp/Desc1CAMPUS ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2NON-REFUNDABLE DAMAGES
IRS990/ProgramServiceRevenueGrp/Desc3FINES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0658190
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt187525
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21908
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31279
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0658190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt187525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31279
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt047343
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0654735
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0791386
IRS990/PYRevenuesLessExpensesAmt052879
IRS990/PYSalariesCompEmpBnftPaidAmt0131115
IRS990/PYTotalExpensesAmt0785850
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0838729
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt034000
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0796837
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01308010
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0942766
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02250776
IRS990ScheduleD/EquipmentGrp/BookValueAmt040066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0145670
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185736
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LandGrp/BookValueAmt051409
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051409
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03681
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01306
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04987
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROOM DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01403166
IRS990ScheduleD/TotalLiabilityAmt069000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE INFORMED OF THE POLICY. IF ANY CONFLICT OF INTEREST IS DETERMINED SUCH PERSON SHALL GIVE NOTICE OF SUCH INTEREST OR RELATIONSHIP AND SHALL THEREAFTER REFRAIN FORM DISCUSSING OR VOTING ON MATTERS RELATED TO THE CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 TAX RETURN IS PRESENTED TO THE BOARD AT A BOARD MEETING FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI SECTION B LINE 12A AND 12B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI SECTION B LINE 11A
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01818964
IRS990/TotalAssetsEOYAmt01835016
IRS990/TotalAssetsGrp/BOYAmt01818964
IRS990/TotalAssetsGrp/EOYAmt01835016
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt047935
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0762837
IRS990/TotalFunctionalExpensesGrp/TotalAmt0762837
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0523534
IRS990/TotalLiabilitiesEOYAmt0505586
IRS990/TotalLiabilitiesGrp/BOYAmt0523534
IRS990/TotalLiabilitiesGrp/EOYAmt0505586
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01295430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01329430
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0762837
IRS990/TotalProgramServiceRevenueAmt0748902
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0748902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0796837
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01818964
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01835016
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02000
IRS990/TravelGrp/TotalAmt02000
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0475 N COLLEGE AVE
IRS990/USAddress/CityNm0BLOOMINGTON
IRS990/USAddress/StateAbbreviationCd0IN

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