Civic Intelligence

Phi Kappa Psi Fraternity

990 • Fiscal year 2022 • EIN 36-2362161

Jun 01, 2021 to May 31, 2022 • Filed on Feb 24, 2023

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

60th percentile

0.26x

Higher debt load relative to assets than 60% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.23x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Net Margin

59th percentile

10.0%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$115,817

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2022

Asset Growth

96th percentile

56%

Faster asset growth than 96% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

93rd percentile

81%

Faster revenue growth than 93% of similar nonprofits.

2022 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$3,086,235

Up $1,108,642 (+56%) from 2021

Net Assets

Up

$2,274,826

Up $773,774 (+52%) from 2021

Liabilities

Up

$811,409

Up $334,868 (+70%) from 2021

Revenue

Up

$3,577,760

Up $1,599,618 (+81%) from 2021

Expenses

Up

$3,220,135

Up $668,549 (+26%) from 2021

Net Income

Up

$357,625

Up $931,069 (+162%) from 2021

Historical Trend

Balance Sheet Trend

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

2022

Assets$3,086,235
Liabilities$811,409
Net Assets$2,274,826

Operations Trend

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

2022

Revenue$3,577,760
Expenses$3,220,135
Net Income$357,625
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Feb 24, 2023
Return Version
2021v4.2
Gross Receipts
$3,668,556
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
Cash and Non-Interest-Bearing Accounts$972,877$1,423,815▲ $450,938
Prepaid Expenses and Deferred Charges$349,626$694,011▲ $344,385
Accounts Receivable$280,106$304,522▲ $24,416
Investments in Publicly Traded Securities$250,201$285,224▲ $35,023
Land, Buildings, and Equipment, Net$104,180$115,357▲ $11,177
Inventories for Sale or Use$13,302$9,743▼ $3,559
Total Assets$1,977,593$3,086,235▲ $1,108,642
Other Assets Total$7,301$253,563▲ $246,262
Liabilities
Unsecured Notes Loans Payable$229,780$450,763▲ $220,983
Accounts Payable and Accrued Expenses$184,311$209,854▲ $25,543
Deferred Revenue$17,955$95,180▲ $77,225
Other Liabilities$44,495$55,612▲ $11,117
Total Liabilities$476,541$811,409▲ $334,868
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,357,535$2,131,309▲ $773,774
Net Assets With Donor Restrictions$143,517$143,517→ $0
Total Net Assets Fund Balance$1,501,052$2,274,826▲ $773,774
Total Liabilities and Net Assets / Fund Balance$1,977,593$3,086,235▲ $1,108,642

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$101,635$395,021$496,656
Equipment$13,722$84,901$98,623
Other Assets Org$243,507--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron RansomExecutive DirectorFT$115,817$115,817

Board Members and Trustees

NameTitle
David MoyerPresident
Robert Marchesani JrVice President
Brendan LohanArchon
Connor YowellArchon
Jacob RyanArchon
John KalinaArchon
Philippe BoulasArchon
Sam WertzArchon
Marc DumasSecretary
Burns Davison IiiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,744
Program Service Revenue
$3,521,201
Investment Income
$19,665
Other Revenue
$27,150
All Other Contributions
$9,744
Change in Net Assets
$357,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,280,601
Salaries, Compensation, and Employee Benefits$939,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance---$1,336,552
Comp Disqual Persons---$718,820
Travel---$170,673
Office Expenses---$159,863
Current Officers, Directors, Trustees, and Key Employees---$115,817
Fees for Services Other---$115,503
Occupancy---$108,114
Conferences and Meetings---$85,811
Information Technology---$79,964
Payroll Taxes---$69,929
Pension Plan Contributions---$34,968
Fees for Services Accounting---$26,250
Interest---$24,651
Depreciation Depletion---$17,237
Other Expenses---$9,169
All Other Expenses---$5,162
Fees for Services Legal---$1,160
Total Functional Expenses$0$0$0$3,220,135
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
Related Party Payable$29,222
Funds Held in Trust$26,390
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
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 11B

Prior to filing, the return is provided to the governing body for review and approval.

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. If there is a conflict, one is not allowed to vote.

Form 990, Part VI, Section B, Line 15

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
Charles Brandman
Title
Treasurer
Phone
3176321852
Signed
2023-02-24
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
17
Volunteers
50

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:

Transfers recevied from pkp permanent fund (title holding co under 501c2) 207,897. Employee retention credit revenue 243,507.

Part XII, Line 2C

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

Financial Statement Notes

PART X, LINE 2:

Pkp is a nonprofit organization as described in section 501(c)(7) of the internal revenue code and is exempt from federal and state income taxes on related income pursuant to the internal revenue code. The fraternity has adopted the provisions of the accounting pronouncement related to accounting for uncertainty in income taxes. The fraternity recognized no interest or penalties in the consolidated statements of activities and change in net assets for the years ended may 31, 2022 and 2021. If the situation arose in which the fraternity would have interest to recognize, it would recognize this as interest expense and penalties would be recognized in other expenses. Currently, the prior three years are open under federal and state statutes of limitations and remain subject to review and change. The fraternity is not currently under audit nor has the fraternity been contacted by these jurisdictions. Based on the evaluation of the fraternity's tax positions, management believes all positions taken would be upheld under an examination. Therefore, no provision for the effects of uncertain tax positions has been recorded for either of the years ended may 31, 2022 and 2021.

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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-34086
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01357535
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02131309
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0108114
IRS990/OfficeExpensesGrp/TotalAmt0159863
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07301
IRS990/OtherAssetsTotalGrp/EOYAmt0253563
IRS990/OtherChangesInNetAssetsAmt0451404
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1CLUB DUES
IRS990/OtherExpensesGrp/Desc2EMPLOYEE TRAINING
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/TotalAmt090936
IRS990/OtherExpensesGrp/TotalAmt134399
IRS990/OtherExpensesGrp/TotalAmt215157
IRS990/OtherExpensesGrp/TotalAmt39169
IRS990/OtherLiabilitiesGrp/BOYAmt044495
IRS990/OtherLiabilitiesGrp/EOYAmt055612
IRS990/OtherRevenueMiscGrp/BusinessCd0900003
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS PROGRAM
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02518
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02518
IRS990/OtherRevenueTotalAmt02518
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt069929
IRS990/PensionPlanContributionsGrp/TotalAmt034968
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0349626
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0694011
IRS990/PrincipalOfficerNm0DAVID MOYER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0CHAPTER SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1LIABILITY INSURANCE PR
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01569383
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11066128
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2885690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01569383
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11066128
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2885690
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATION EXPENDITURES FOR THE PROMOTION OF CITIZENSHIP, LEADERSHIP, AND SCHOLASTIC ACHIEVEMENT OF THE UNDERGRADUATE AND ALUMNI MEMBERS.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt014195
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018053
IRS990/PYOtherExpensesAmt01645573
IRS990/PYOtherRevenueAmt071417
IRS990/PYProgramServiceRevenueAmt01874477
IRS990/PYRevenuesLessExpensesAmt0-573444
IRS990/PYSalariesCompEmpBnftPaidAmt0906013
IRS990/PYTotalExpensesAmt02551586
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01978142
IRS990/ReconcilationRevenueExpnssAmt0357625
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt059096
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt059096
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt013722
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084901
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt098623
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010056
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1243507
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RELATED PARTY RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1EMPLOYEE RETENTION CREDIT RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0101635
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0395021
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0496656
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026390
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt129222
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RELATED PARTY PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PKP IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE FRATERNITY HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE FRATERNITY RECOGNIZED NO INTEREST OR PENALTIES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND CHANGE IN NET ASSETS FOR THE YEARS ENDED MAY 31, 2022 AND 2021. IF THE SITUATION AROSE IN WHICH THE FRATERNITY WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE FRATERNITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE FRATERNITY BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE FRATERNITY'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED MAY 31, 2022 AND 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115357
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0253563
IRS990ScheduleD/TotalLiabilityAmt055612
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RATE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NO COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIOR TO FILING, THE RETURN IS PROVIDED TO THE GOVERNING BODY FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL EMPLOYEES, BOARD MEMBERS, AND EXECUTIVE COUNCIL ARE REQUIRED TO SIGN AN ANNUAL DECLARATION OF ANY CONFLICTS OF INTEREST. IF THERE IS A CONFLICT, ONE IS NOT ALLOWED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONSISTENT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRANSFERS RECEVIED FROM PKP PERMANENT FUND (TITLE HOLDING CO UNDER 501C2) 207,897. EMPLOYEE RETENTION CREDIT REVENUE 243,507.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED DURING THE TAX YEAR.
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0PHI KAPPA PSI FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE PKP PERMANENT SCHOLARSTIC EDUCATIONAL CHARITABLE & FRATERNAL FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0830575410
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT PHI KAPPA PSI FRATERNITY INITIATIVES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05395 EMERSON WAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046226
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt017780
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1225676
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE PKP PERMANENT SCHOLARSTIC EDUCATIONAL CHARITABLE & FRATERNAL FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1THE PKP PERMANENT SCHOLARSTIC EDUCATIONAL CHARITABLE & FRATERNAL FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01977593
IRS990/TotalAssetsEOYAmt03086235
IRS990/TotalAssetsGrp/BOYAmt01977593
IRS990/TotalAssetsGrp/EOYAmt03086235
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09744
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/TotalAmt03220135
IRS990/TotalGrossUBIAmt077302

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