Civic Intelligence

Phi Kappa Psi Fraternity

990 • Fiscal year 2019 • EIN 36-2362161

Jun 01, 2018 to May 31, 2019 • Filed on Mar 31, 2020

Organization ProfileWWW.PHIKAPPAPSI.COM

View Organization Page

5395 Emerson WayIndianapolis, IN 46226

(317) 632-1852

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.54x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.25x

Higher debt load relative to revenue than 20% of similar nonprofits.

2019 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2019

Net Margin

21st percentile

-5.7%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

1st percentile

-71%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-7.1%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$2,274,604

Down $5,522,790 (-71%) from 2018

Net Assets

Down

$1,052,968

Down $5,799,845 (-85%) from 2018

Liabilities

Up

$1,221,636

Up $277,055 (+29%) from 2018

Revenue And Expenses
Liabilities / Revenue20th percentileNet Margin21st percentile

Revenue

Down

$4,812,482

Down $365,325 (-7.1%) from 2018

Expenses

Up

$5,088,112

Up $97,820 (+2.0%) from 2018

Net Income

Down

-$275,630

Down $463,145 (-247%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$10M$5.0M$0Assets 2014: $7,834,667Liabilities 2014: $276,858Net Assets 2014: $7,557,8092014Assets 2015: $8,515,423Liabilities 2015: $381,788Net Assets 2015: $8,133,6352015Assets 2016: $7,653,615Liabilities 2016: $470,334Net Assets 2016: $7,183,2812016Assets 2017: $6,874,281Liabilities 2017: $208,983Net Assets 2017: $6,665,2982017Assets 2018: $7,797,394Liabilities 2018: $944,581Net Assets 2018: $6,852,8132018Assets 2019: $2,274,604Liabilities 2019: $1,221,636Net Assets 2019: $1,052,9682019Assets 2020: $2,264,614Liabilities 2020: $566,012Net Assets 2020: $1,698,6022020Assets 2021: $1,977,593Liabilities 2021: $476,541Net Assets 2021: $1,501,0522021Assets 2022: $3,086,235Liabilities 2022: $811,409Net Assets 2022: $2,274,8262022Assets 2023: $3,856,663Liabilities 2023: $1,322,403Net Assets 2023: $2,534,2602023Assets 2024: $3,874,343Liabilities 2024: $1,368,036Net Assets 2024: $2,506,3072024

Highlighted filing

2019

Assets$2,274,604
Liabilities$1,221,636
Net Assets$1,052,968
Open 2019 Filing

Operations Trend

Revenue Growth16th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $3,920,292Expenses 2014: $3,175,439Net Income 2014: $744,8532014Revenue 2015: $4,414,046Expenses 2015: $3,785,577Net Income 2015: $628,4692015Revenue 2016: $3,764,426Expenses 2016: $5,413,951Net Income 2016: -$1,649,5252016Revenue 2017: $5,319,031Expenses 2017: $5,837,014Net Income 2017: -$517,9832017Revenue 2018: $5,177,807Expenses 2018: $4,990,292Net Income 2018: $187,5152018Revenue 2019: $4,812,482Expenses 2019: $5,088,112Net Income 2019: -$275,6302019Revenue 2020: $4,069,037Expenses 2020: $3,536,070Net Income 2020: $532,9672020Revenue 2021: $1,978,142Expenses 2021: $2,551,586Net Income 2021: -$573,4442021Revenue 2022: $3,577,760Expenses 2022: $3,220,135Net Income 2022: $357,6252022Revenue 2023: $3,789,770Expenses 2023: $3,558,112Net Income 2023: $231,6582023Revenue 2024: $3,462,956Expenses 2024: $3,596,087Net Income 2024: -$133,1312024

Highlighted filing

2019

Revenue$4,812,482
Expenses$5,088,112
Net Income-$275,630
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Mar 31, 2020
Return Version
2018v3.1
Gross Receipts
$7,519,164
Mission and Program Overview

Mission

The organization is an association of men of integrity who strive to develop the individual in his intellect, in his involvement in the community, and in his faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$957,851$749,432▼ $208,419
Accounts Receivable$394,744$451,236▲ $56,492
Investments in Publicly Traded Securities$5,702,683$387,920▼ $5,314,763
Cash and Non-Interest-Bearing Accounts$254,691$270,520▲ $15,829
Land, Buildings, and Equipment, Net$315,944$256,946▼ $58,998
Pledges and Grants Receivable$145,405$138,501▼ $6,904
Inventories for Sale or Use$26,076$20,049▼ $6,027
Total Assets$7,797,394$2,274,604▼ $5,522,790
Liabilities
Accounts Payable and Accrued Expenses$786,826$687,818▼ $99,008
Deferred Revenue$534,612$457,673▼ $76,939
Other Liabilities$97,766$76,145▼ $21,621
Total Liabilities$1,419,204$1,221,636▼ $197,568
Net Assets / Fund Balance
Unrestricted Net Assets$6,205,489$909,451▼ $5,296,038
Temporarily Rstr Net Assets$172,701$143,517▼ $29,184
Total Net Assets Fund Balance$6,378,190$1,052,968▼ $5,325,222
Total Liabilities and Net Assets / Fund Balance$7,797,394$2,274,604▼ $5,522,790

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$233,892$479,050$712,942
Equipment$23,054$59,879$82,933
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark GuidiFormer Executive Director (non-voFT$200,000$58,944$200,000

Board Members and Trustees

NameTitle
David MoyerPresident
Robert Marchesani JrVice President
Connor BrokArchon
Cristian PatinoArchon
Dan MaddenArchon
Eric NangleArchon
Owen SutterArchon
William BeachnerArchon
Marc DumasSecretary
Burns Davison IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$557,643
Program Service Revenue
$4,063,313
Investment Income
$120,561
Other Revenue
$70,965
All Other Contributions
$557,643
Change in Net Assets
$-275,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,809,884
Revenue Not Reported on Financial Statements
$2,598
Revenue Not Reported on Form 990
$60,623
Total Revenue per Audited Statements
$4,870,507
Total Revenue per Form 990
$4,812,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,208,661
Salaries, Compensation, and Employee Benefits$1,856,251
Grants and Similar Amounts Paid$23,200
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance---$1,341,746
Other Salaries and Wages---$1,252,404
All Other Expenses---$318,262
Other Employee Benefits---$261,862
Current Officers, Directors, Trustees, and Key Employees---$200,000
Travel---$154,946
Information Technology---$147,686
Payroll Taxes---$115,936
Occupancy---$108,114
Other Expenses---$74,071
Office Expenses---$69,173
Fees for Services Legal---$67,678
Depreciation Depletion---$62,628
Fees for Services Accounting---$50,735
Fees for Services Other---$45,107
Interest---$26,644
Pension Plan Contributions---$26,049
Grants to Domestic Orgs---$23,200
Conferences and Meetings---$10,472
Advertising---$3,863
Fees for Service Investment Mgmnt Fees---$2,598
Total Functional Expenses$0$0$0$5,088,112

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,146,137
Total Expenses per Form 990$5,088,112
Expenses per Audited Statements$5,085,514
Expenses Not Reported on Form 990$60,623
Expenses Not Reported on Financial Statements$2,598
Other Expense Adjustments$2,598
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Phi Kappa Psi FoundationIndianapolis, IN501(c)(3)Management Fees$23,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held in Trust$53,453
Capital Lease$22,692
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 members of this fraternity shall be classified as undergraduates and alumni. The term "undergraduate" shall include every member of this fraternity who is in actual attendance as a student in any department of the college where the chapter by which he was initiated, or to which he was last transferred, is located. The term "alumnus" shall include all other members of this fraternity.”

Form 990, Part VI, Section A, Line 7A

“The organization has individuals who have the power to elect or appoint members of the governing body.”

Form 990, Part VI, Section A, Line 7B

“Rate changes and by-law changes are subject to approval by the grand arch council which is comprised of chapter delegates who are also members of the fraternity.”

Form 990, Part VI, Section A, Line 8B

“The organization has no committee with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 10B

“The organization has individual chapters nationwide. The organization's role is to guide these chapters with resources and best practices and not to independently or individually supervise these chapters.”

Form 990, Part VI, Section B, Line 11B

“The return will be provided to the governing body for review before being signed.”

Form 990, Part VI, Section B, Line 12C

“All employees, board members, and executive council are required to sign an annual declaration of any conflicts of interest.”

Form 990, Part VI, Section B, Line 15A

“The executive council ensures the executive director's salary is comparable to other executives in similar organizations. In addition, any bonuses awarded are based on achieving established benchmarks.”

Form 990, Part VI, Section C, Line 19

“Consistent with the requirements of section 6104(d) of the internal revenue code and regulations thereunder, copies of the irs form 990 and application for exemption, other governing documents, conflict of interest policy, and financial statements shall be made available, upon request, in a timely manner, and subject to the charges permitted by law to any individuals who request it.”

Filing and Contact Details

Filer

Filer Name
Phi Kappa Psi Fraternity
EIN
36-2362161
Phone
3176321852
Address
5395 EMERSON WAY, INDIANAPOLIS, IN 46226

Signing Officer

Name
Burns Davison
Title
Treasurer
Phone
3176321852
Signed
2020-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Moyer
Formed
1987
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
39
Volunteers
200

Preparer

Firm
Vonlehman & Company Inc
Address
5975 CASTLE CREEK PARKWAY N DR STE, 400, INDIANAPOLIS, IN 46250
Preparer
Michelle Siner
Phone
3174690169
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer of assets to permanent fund -5,049,592.”

FORM 990, PART XII, LINE 2C:

“The oversight and selection process has not changed during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The fraternity files annual returns in the u. S. Federal and indiana jurisdictions. Currently, the three prior tax years are open and subject to examination by the internal revenue service and the indiana department of revenue. However, the fraternity is not currently under audit nor has it been contacted by these jurisdictions. Based on the evaluation of the fraternity's tax positions, management believes all significant positions taken would be upheld under an examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 60,623.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 60,623.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“INVESTMENT FEES 2,598.”

Raw XML AppendixShowing 400 of 508 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.

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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION IS AN ASSOCIATION OF MEN OF INTEGRITY WHO STRIVE TO DEVELOP THE INDIVIDUAL IN HIS INTELLECT, IN HIS INVOLVEMENT IN THE COMMUNITY, AND IN HIS FAITH.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06378190
IRS990/NetAssetsOrFundBalancesEOYAmt01052968
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0944
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt092749
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt091805
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-49768
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-49768
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0108114
IRS990/OfficeExpensesGrp/TotalAmt069173
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-5049592
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0261862
IRS990/OtherExpensesGrp/Desc0GRAND ARCH COUNCIL
IRS990/OtherExpensesGrp/Desc1PROFESSIONAL DEVELOPMEN
IRS990/OtherExpensesGrp/Desc2ROT PROGRAM
IRS990/OtherExpensesGrp/Desc3PUBLICATION
IRS990/OtherExpensesGrp/TotalAmt0372655
IRS990/OtherExpensesGrp/TotalAmt1206613
IRS990/OtherExpensesGrp/TotalAmt2145670
IRS990/OtherExpensesGrp/TotalAmt374071
IRS990/OtherLiabilitiesGrp/BOYAmt097766
IRS990/OtherLiabilitiesGrp/EOYAmt076145
IRS990/OtherRevenueMiscGrp/BusinessCd0541900
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE FEES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt030408
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt17738
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt030408
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17738
IRS990/OtherRevenueTotalAmt038146
IRS990/OtherSalariesAndWagesGrp/TotalAmt01252404
IRS990/PartialLiquidationInd01
IRS990/PayrollTaxesGrp/TotalAmt0115936
IRS990/PensionPlanContributionsGrp/TotalAmt026049
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0145405
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0138501
IRS990/PoliciesReferenceChaptersInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0957851
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0749432
IRS990/PrincipalOfficerNm0DAVID MOYER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1CHAPTER SERVICE/CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc2CONVENTION/GRAND ARCH
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02644888
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11196080
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2222345
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02644888
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11196080
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2222345
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION EXPENDITURES FOR THE PROMOTION OF CITIZENSHIP, LEADERSHIP, AND SCHOLASTIC ACHIEVEMENT OF THE UNDERGRADUATE AND ALUMNI MEMBERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0818851
IRS990/PYGrantsAndSimilarPaidAmt016000
IRS990/PYInvestmentIncomeAmt0485059
IRS990/PYOtherExpensesAmt03568632
IRS990/PYOtherRevenueAmt089352
IRS990/PYProgramServiceRevenueAmt03784545
IRS990/PYRevenuesLessExpensesAmt0-287108
IRS990/PYSalariesCompEmpBnftPaidAmt01880283
IRS990/PYTotalExpensesAmt05464915
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05177807
IRS990/ReconcilationRevenueExpnssAmt0-275630
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt082587
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt082587
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt023054
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059879
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082933
IRS990ScheduleD/ExpensesNotReportedAmt060623
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02598
IRS990ScheduleD/ExpensesSubtotalAmt05085514
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncldAmt02598
IRS990ScheduleD/OtherExpensesIncludedAmt060623
IRS990ScheduleD/OtherExpensesNotIncludedAmt02598
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0233892
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0479050
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0712942
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt053453
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122692
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE
IRS990ScheduleD/OtherRevenueAmt060623
IRS990ScheduleD/RevenueNotReportedAmt060623
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02598
IRS990ScheduleD/RevenueSubtotalAmt04809884
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FRATERNITY FILES ANNUAL RETURNS IN THE U. S. FEDERAL AND INDIANA JURISDICTIONS. CURRENTLY, THE THREE PRIOR TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE INDIANA DEPARTMENT OF REVENUE. HOWEVER, THE FRATERNITY IS NOT CURRENTLY UNDER AUDIT NOR HAS IT BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE FRATERNITY'S TAX POSITIONS, MANAGEMENT BELIEVES ALL SIGNIFICANT POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD 60,623.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 60,623.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INVESTMENT FEES 2,598.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0256946
IRS990ScheduleD/TotalExpensesPerForm990Amt05088112
IRS990ScheduleD/TotalLiabilityAmt076145
IRS990ScheduleD/TotalRevenuePerForm990Amt04812482
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04870507
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05146137
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt023000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MANAGEMENT FEES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PHI KAPPA PSI FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0366130655
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05935 EMERSON WAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046226
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0200000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARK GUIDI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER EXECUTIVE DIRECTOR (NON-VO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0200000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR IS PROVIDED A VEHICLE BY THE FILING ORGANIZATION FOR PERSONAL USE. THE EXECUTIVE DIRECTOR USES THE VEHICLE 99% FOR BUSINESS AND 1% FOR PERSONAL USE WITH APPROXIMATELY 2,500 MILES DRIVEN ON IT IN A YEAR. ALSO, THE FILING ORGANIZATION PROVIDES AN APARTMENT FOR FREE TO THE EXECUTIVE DIRECTOR FOR PERSONAL USE. THE FAIR MARKET VALUE OF THE RENT FOR THIS APARTMENT DURING THE 2019 CALENDAR YEAR IS $13,540.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleN/DirectorOfSuccessor2Ind01
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0INVESTMENTS
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0PHI KAPPA PSI PERMANENT FUND
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-07-31
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0830575410
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt05049592
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(2)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0MARKET VALUE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt05935 EMERSON WAY
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0IN
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd046226
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THIS FRATERNITY SHALL BE CLASSIFIED AS UNDERGRADUATES AND ALUMNI. THE TERM "UNDERGRADUATE" SHALL INCLUDE EVERY MEMBER OF THIS FRATERNITY WHO IS IN ACTUAL ATTENDANCE AS A STUDENT IN ANY DEPARTMENT OF THE COLLEGE WHERE THE CHAPTER BY WHICH HE WAS INITIATED, OR TO WHICH HE WAS LAST TRANSFERRED, IS LOCATED. THE TERM "ALUMNUS" SHALL INCLUDE ALL OTHER MEMBERS OF THIS FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS INDIVIDUALS WHO HAVE THE POWER TO ELECT OR APPOINT MEMBERS OF THE GOVERNING BODY.

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,274,604
Liabilities
$1,221,636
Net assets
$1,052,968
Revenue
$4,812,482
Expenses
$5,088,112
Net income
-$275,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.87$1.37$2.51$3.46$3.60$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.86$1.32$2.53$3.79$3.56$0.23
2022Detailed filing. Detailed filing data is available for this year.$3.09$0.81$2.27$3.58$3.22$0.36
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.48$1.50$1.98$2.55$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.26$0.57$1.70$4.07$3.54$0.53
2019Detailed filing. Detailed filing data is available for this year.$2.27$1.22$1.05$4.81$5.09$0.28
2018Detailed filing. Detailed filing data is available for this year.$7.80$0.94$6.85$5.18$4.99$0.19
2017Detailed filing. Detailed filing data is available for this year.$6.87$0.21$6.67$5.32$5.84$0.52
2016Detailed filing. Detailed filing data is available for this year.$7.65$0.47$7.18$3.76$5.41$1.65
2015Detailed filing. Detailed filing data is available for this year.$8.52$0.38$8.13$4.41$3.79$0.63
2014Detailed filing. Detailed filing data is available for this year.$7.83$0.28$7.56$3.92$3.18$0.74