Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 14.7% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
44th percentile
Faster revenue growth than 44% of similar nonprofits.
Assets
Up$281,645
Up $20,328 (+7.8%) from 2015
Net Assets
Down$141,874
Down $20,628 (-13%) from 2015
Liabilities
Up$139,771
Up $40,956 (+41%) from 2015
Revenue
Up$600,249
Up $5,927 (+1.0%) from 2015
Expenses
Up$620,878
Up $30,488 (+5.2%) from 2015
Net Income
Down-$20,629
Down $24,561 (-625%) from 2015
To provide it's members with the opportunity to develop skills pertaining to moral leadership, intellectual engagement, responsible social conduct, and service to society. In addition fostering a safe environment for our members and encouraging them to build lifelong friendships.
To provide its members with the opportunity to develop leadership skills, educational excellence, a commitment to their communities, and lifelong friendships.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $92,039 | $141,638 | ▲ $49,599 |
| Accounts Receivable | $65,783 | $32,670 | ▼ $33,113 |
| Inventories for Sale or Use | $12,394 | $10,495 | ▼ $1,899 |
| Land, Buildings, and Equipment, Net | $362 | $174 | ▼ $188 |
| Total Assets | $261,317 | $281,645 | ▲ $20,328 |
| Other Assets Total | $90,739 | $96,668 | ▲ $5,929 |
| Liabilities | |||
| Other Liabilities | $51,727 | $76,993 | ▲ $25,266 |
| Accounts Payable and Accrued Expenses | $47,088 | $62,778 | ▲ $15,690 |
| Total Liabilities | $98,815 | $139,771 | ▲ $40,956 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $162,502 | $141,874 | ▼ $20,628 |
| Total Net Assets Fund Balance | $162,502 | $141,874 | ▼ $20,628 |
| Total Liabilities and Net Assets / Fund Balance | $261,317 | $281,645 | ▲ $20,328 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $174 | $21,110 | - |
| Other Assets Org | $35,908 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Thomas J Fox | Executive Di | FT | $75,000 | $13,055 | $88,055 |
| Name | Title |
|---|---|
| Evan W Terry | President |
| Gregory P Rupp Dds | Alumni Term |
| Jay R Lapanne | Alumni Term |
| Jeremy K Mckeon | Alumni Term |
| Matthew John Eckenrode | Alumni Term |
| Patrick J Gilrane | Alumni Term |
| Bradley R Corner | Honorary Lif |
| Charles a Werner CPA | Honorary Lif |
| Charles M Hall | Past Preside |
| David a Brown | Past Preside |
| James a Swanke Jr | Past Preside |
| Mark Bauer | Past Preside |
| Richard a Rasmussen | Past Preside |
| Thomas T Allan Iv | Past Preside |
| Laura E King | Secretary |
| Lewis R Finkelstein CPA | Treasurer |
| Samuel J Tinaglia | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $396,274 |
| Salaries, Compensation, and Employee Benefits | $224,604 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | $161,907 | - | - | $161,907 |
| Other Salaries and Wages | $104,647 | - | - | $104,647 |
| Current Officers, Directors, Trustees, and Key Employees | $75,000 | - | - | $75,000 |
| Conferences and Meetings | $60,080 | - | - | $60,080 |
| Travel | $34,868 | - | - | $34,868 |
| Occupancy | $25,000 | - | - | $25,000 |
| Office Expenses | $20,704 | - | - | $20,704 |
| All Other Expenses | $19,868 | - | - | $19,868 |
| Other Employee Benefits | $17,985 | - | - | $17,985 |
| Fees for Services Other | $15,488 | - | - | $15,488 |
| Payroll Taxes | $15,331 | - | - | $15,331 |
| Pension Plan Contributions | $11,641 | - | - | $11,641 |
| Information Technology | $11,190 | - | - | $11,190 |
| Other Expenses | $5,947 | - | - | $5,947 |
| Fees for Services Legal | $2,250 | - | - | $2,250 |
| Depreciation Depletion | $189 | - | - | $189 |
| Total Functional Expenses | $620,878 | $0 | $0 | $620,878 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $620,878 |
| Expenses per Audited Statements | $620,877 |
| Total Expenses per Audited Statements | $620,877 |
| Expenses Not Reported on Financial Statements | $1 |
| Other Expense Adjustments | $1 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Reserve for Insurance Claims | $75,000 |
| Payroll Taxes Payable | $1,993 |
“The fraternity has member chapters.”
“The fraternity's member chapters elect delegates. These delegates then represent the chapter at the annual convention where the delegates elect the board of the fraternity.”
“Psi upsilon fraternity's form 990 and all related schedules, statements and attachments are reviewed and approved by the executive director and board treasurer prior to finalizing and filing these tax returns with the internal revenue service. A copy of the final return is made available to the board.”
“Psi upsilon fraternity annually requests each officer and member of the board of directors to complete a conflict of interest policy questionaire. The policy includes statements regarding other employment, being related to anyone on the board and other items that may create an appearance of a potential independence issue. The identification, evaluation and resolution of those issues are discussed with the appropriate level of management or members of the board of directors.”
“Psi upsilon fraternity's board of directors determines and sets executive director compensation levels which are based on periodic thorough reviews of all related issues, salary surveys, consultation with independent persons, review of comparable data and deliberation.”
“Psi upsilon fraternity makes its governing documents, conflict of interest policy and financial statements, as applicable, available to the public by appointment with the executive director. Psi upsilon fraternity's form 990 is also available via the guidestar website.”
“Campus consultations, and written, recorded, and video educational resources covering management, citizenship, community service, motivation, and academic development. The chapter leadership program is designed to: 1. Educate chapter officers and members about their responsibilities to: a) the chapter b) the international fraternity c) the college d) their nation. 2. Guide chapter officers and members to more effectively use the human resources of the chapter. 3. Stimulate enthusiasm for community service projects. 4. Guide the chapter toward more responsible financial and risk management. 5. Address and discuss problems facing college students such as: a) drug and alcohol abuse b) learning to live one one's own c) learning to live together d) learning to respect each other e) sexual responsibility f) values and ethics. 6. Guide chapter officers and members into more effective communication. 7. Advise undergraduate leaders on the effective use of available educational resources, reference materials, and programs. 8. Educate undergraduate members on the availability of scholarship grants from the psi upsilon foundation.”
“Book / tax depreciation difference 1 total 1”
“In consideration of asc 740-10-25 accounting for uncertainties in income taxes, the fraternity has not taken any uncertain tax positions that should be recognized in the accompanying financial statements. The fraternity's exempt organization tax returns for the years ended june 30, 2015, 2014 and 2013 are subject to examination by the internal revenue service.”
“Book / tax depreciation difference 1”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 47088 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 62778 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 65783 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 32670 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE ITS MEMBERS WITH THE OPPORTUNITY TO DEVELOP LEADERSHIP SKILLS, EDUCATIONAL EXCELLENCE, A COMMITMENT TO THEIR COMMUNITIES, AND LIFELONG FRIENDSHIPS. |
| IRS990/AllOtherContributionsAmt | 0 | 20930 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19868 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19868 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THOMAS J FOX |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3175711833 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3003 EAST 96TH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46240 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 92039 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 141638 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 75000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 75000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 60080 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 60080 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 45042 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 396274 |
| IRS990/CYOtherRevenueAmt | 0 | 14063 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 541144 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -20629 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 224604 |
| IRS990/CYTotalExpensesAmt | 0 | 620878 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 600249 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 189 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 189 |
| IRS990/Desc | 0 | CHAPTER LEADERSHIP PROGRAM EACH CHAPTER IS VISITED BY THE EXECUTIVE DIRECTOR OR CHAPTER LEADERSHIP CONSULTANT AT LEAST ONCE DURING THE ACADEMIC YEAR. THE PURPOSE OF THE VISIT IS TO INSPIRE, INSTRUCT, AND INSPECT THE CHAPTER AND ENCOURAGE BEST PRACTICES FOR MANAGING THE CHAPTER. IN ADDITION, EACH PLEDGE IS REQUIRED TO COMPLETE ONLINE TRAINING FOCUSED ON FACING CHALLENGES OF HAZING, SUBSTANCE ABUSE, AND HEALTHY RELATIONSHIPS. ONLINE RESOURCES AND OFFICER MANUALS ARE MADE AVAILABLE THROUGH THE PSI UPSILON WEBSITE. THE CHAPTER LEADERSHIP PROGRAM INCLUDES PROGRAMS FOR SELECTED CHAPTER OFFICERS, THE ANNUAL LEADERSHIP INSTITUTE; THE ARCHONS ACADEMY, OUR ON- CAMPUS CONSULTATIONS, AND WRITTEN, RECORDED, AND VIDEO EDUCATIONAL RESOURCES COVERING MANAGEMENT, CITIZENSHIP, COMMUNITY SERVICE, MOTIVATION, AND ACADEMIC DEVELOPMENT. THE CHAPTER LEADERSHIP PROGRAM IS DESIGNED TO: 1. EDUCATE CHAPTER OFFICERS AND MEMBERS ABOUT THEIR RESPONSIBILITIES TO: A) THE CHAPTER B) THE INTERNATIONAL FRATERNITY C) THE COLLEGE D) THEIR NATION. 2. GUIDE CHAPTER OFFICERS AND MEMBERS TO MORE EFFECTIVELY USE THE HUMAN RESOURCES OF THE CHAPTER. 3. STIMULATE ENTHUSIASM FOR COMMUNITY SERVICE PROJECTS. 4. GUIDE THE CHAPTER TOWARD MORE RESPONSIBLE FINANCIAL AND RISK MANAGEMENT. 5. ADDRESS AND DISCUSS PROBLEMS FACING COLLEGE STUDENTS SUCH AS: A) DRUG AND ALCOHOL ABUSE B) LEARNING TO LIVE ONE ONE'S OWN C) LEARNING TO LIVE TOGETHER D) LEARNING TO RESPECT EACH OTHER E) SEXUAL RESPONSIBILITY F) VALUES AND ETHICS. 6. GUIDE CHAPTER OFFICERS AND MEMBERS INTO MORE EFFECTIVE COMMUNICATION. 7. ADVISE UNDERGRADUATE LEADERS ON THE EFFECTIVE USE OF AVAILABLE EDUCATIONAL RESOURCES, REFERENCE MATERIALS, AND PROGRAMS. 8. EDUCATE UNDERGRADUATE MEMBERS ON THE AVAILABILITY OF SCHOLARSHIP GRANTS FROM THE PSI UPSILON FOUNDATION. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 2250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2250 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 15488 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 15488 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 13055 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EVAN W TERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SAMUEL J TINAGLIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LAURA E KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LEWIS R FINKELSTEIN CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICK J GILRANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MATTHEW JOHN ECKENRODE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JEREMY K MCKEON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAY R LAPANNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GREGORY P RUPP DDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | CHARLES M HALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JAMES A SWANKE JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | THOMAS T ALLAN IV |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MARK BAUER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DAVID A BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | RICHARD A RASMUSSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | BRADLEY R CORNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | CHARLES A WERNER CPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | THOMAS J FOX |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 75000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | ALUMNI TERM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ALUMNI TERM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ALUMNI TERM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | ALUMNI TERM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | ALUMNI TERM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | PAST PRESIDE |
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| IRS990/MissionDesc | 0 | TO PROVIDE ITS MEMBERS WITH THE OPPORTUNITY TO DEVELOP LEADERSHIP SKILLS, EDUCATIONAL EXCELLENCE, A COMMITMENT TO THEIR COMMUNITIES, AND LIFELONG FRIENDSHIPS. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ARCHONS ACADEMY THE PRESIDENT OR ANOTHER OFFICER OF EVERY ACTIVE CHAPTER IS EXPECTED TO ATTEND THE ANNUAL ARCHONS ACADEMY AT THE INTERNATIONAL OFFICE IN INDIANAPOLIS. IN 2015, THE ARCHONS ACADEMY WAS HELD JANUARY 9 - 11 AND FOCUSED ON EFFECTIVE CHAPTER MANAGEMENT, ADDRESSING CONFLICT IN THE CHAPTER, REDUCING RISKY BEHAVIOR, HISTORY OF THE ORGANIZATION AND TEAM BUILDING ACTIVITIES. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | LEADERSHIP INSTITUTE IN 2016, THE LEADERSHIP INSTITUTE WAS HELD AT BELLEVUE, WASHINGTON AND INCLUDED SESSIONS ON CHARACTERISTICS OF SUCCESS, FREEDOM OF ASSOCIATION, HOW TO ADDRESS MENTAL HEALTH ISSUES, RISK MANAGEMENT, VALUES BASED LEADERSHIP SKILLS AND BEST PRACTICES FOR SUCCESSFUL CHAPTER MANAGEMENT. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IN CONSIDERATION OF ASC 740-10-25 ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES, THE FRATERNITY HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT SHOULD BE RECOGNIZED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FRATERNITY'S EXEMPT ORGANIZATION TAX RETURNS FOR THE YEARS ENDED JUNE 30, 2015, 2014 AND 2013 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BOOK / TAX DEPRECIATION DIFFERENCE 1 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CAMPUS CONSULTATIONS, AND WRITTEN, RECORDED, AND VIDEO EDUCATIONAL RESOURCES COVERING MANAGEMENT, CITIZENSHIP, COMMUNITY SERVICE, MOTIVATION, AND ACADEMIC DEVELOPMENT. THE CHAPTER LEADERSHIP PROGRAM IS DESIGNED TO: 1. EDUCATE CHAPTER OFFICERS AND MEMBERS ABOUT THEIR RESPONSIBILITIES TO: A) THE CHAPTER B) THE INTERNATIONAL FRATERNITY C) THE COLLEGE D) THEIR NATION. 2. GUIDE CHAPTER OFFICERS AND MEMBERS TO MORE EFFECTIVELY USE THE HUMAN RESOURCES OF THE CHAPTER. 3. STIMULATE ENTHUSIASM FOR COMMUNITY SERVICE PROJECTS. 4. GUIDE THE CHAPTER TOWARD MORE RESPONSIBLE FINANCIAL AND RISK MANAGEMENT. 5. ADDRESS AND DISCUSS PROBLEMS FACING COLLEGE STUDENTS SUCH AS: A) DRUG AND ALCOHOL ABUSE B) LEARNING TO LIVE ONE ONE'S OWN C) LEARNING TO LIVE TOGETHER D) LEARNING TO RESPECT EACH OTHER E) SEXUAL RESPONSIBILITY F) VALUES AND ETHICS. 6. GUIDE CHAPTER OFFICERS AND MEMBERS INTO MORE EFFECTIVE COMMUNICATION. 7. ADVISE UNDERGRADUATE LEADERS ON THE EFFECTIVE USE OF AVAILABLE EDUCATIONAL RESOURCES, REFERENCE MATERIALS, AND PROGRAMS. 8. EDUCATE UNDERGRADUATE MEMBERS ON THE AVAILABILITY OF SCHOLARSHIP GRANTS FROM THE PSI UPSILON FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY HAS MEMBER CHAPTERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FRATERNITY'S MEMBER CHAPTERS ELECT DELEGATES. THESE DELEGATES THEN REPRESENT THE CHAPTER AT THE ANNUAL CONVENTION WHERE THE DELEGATES ELECT THE BOARD OF THE FRATERNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PSI UPSILON FRATERNITY'S FORM 990 AND ALL RELATED SCHEDULES, STATEMENTS AND ATTACHMENTS ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND BOARD TREASURER PRIOR TO FINALIZING AND FILING THESE TAX RETURNS WITH THE INTERNAL REVENUE SERVICE. A COPY OF THE FINAL RETURN IS MADE AVAILABLE TO THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | PSI UPSILON FRATERNITY ANNUALLY REQUESTS EACH OFFICER AND MEMBER OF THE BOARD OF DIRECTORS TO COMPLETE A CONFLICT OF INTEREST POLICY QUESTIONAIRE. THE POLICY INCLUDES STATEMENTS REGARDING OTHER EMPLOYMENT, BEING RELATED TO ANYONE ON THE BOARD AND OTHER ITEMS THAT MAY CREATE AN APPEARANCE OF A POTENTIAL INDEPENDENCE ISSUE. THE IDENTIFICATION, EVALUATION AND RESOLUTION OF THOSE ISSUES ARE DISCUSSED WITH THE APPROPRIATE LEVEL OF MANAGEMENT OR MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PSI UPSILON FRATERNITY'S BOARD OF DIRECTORS DETERMINES AND SETS EXECUTIVE DIRECTOR COMPENSATION LEVELS WHICH ARE BASED ON PERIODIC THOROUGH REVIEWS OF ALL RELATED ISSUES, SALARY SURVEYS, CONSULTATION WITH INDEPENDENT PERSONS, REVIEW OF COMPARABLE DATA AND DELIBERATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PSI UPSILON FRATERNITY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS, AS APPLICABLE, AVAILABLE TO THE PUBLIC BY APPOINTMENT WITH THE EXECUTIVE DIRECTOR. PSI UPSILON FRATERNITY'S FORM 990 IS ALSO AVAILABLE VIA THE GUIDESTAR WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | BOOK / TAX DEPRECIATION DIFFERENCE 1 TOTAL 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.