Civic Intelligence

Theta Phi Alpha Fraternity

EIN 39-0654386 • 501(c)7 • Bay Village, OH

Profile

National fraternity office that provides services to its members through local chapters on college campuses.

Refreshing map…

27025 Knickerbocker RoadBay Village, OH 44140

www.thetaphialpha.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

33rd percentile

0.05x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

22nd percentile

-4.1%

Higher net margin than 22% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

39th percentile

0.2%

Faster asset growth than 39% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

10th percentile

-14%

Faster revenue growth than 10% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

$1,089,605

No earlier filing loaded for comparison.

Liabilities

$44,034

No earlier filing loaded for comparison.

Net Assets

$1,045,571

No earlier filing loaded for comparison.

Revenue

$863,926

No earlier filing loaded for comparison.

Expenses

$899,038

No earlier filing loaded for comparison.

Net Income

-$35,112

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $388,934Liabilities 2011: $0Net Assets 2011: $388,9342011Assets 2012: $609,551Liabilities 2012: $27,594Net Assets 2012: $581,9572012Assets 2013: $750,824Liabilities 2013: $28,399Net Assets 2013: $722,4252013Assets 2014: $789,040Liabilities 2014: $19,974Net Assets 2014: $769,0662014Assets 2015: $944,298Liabilities 2015: $9,246Net Assets 2015: $935,0522015Assets 2016: $1,001,322Liabilities 2016: $58,697Net Assets 2016: $942,6252016Assets 2017: $944,715Liabilities 2017: $22,137Net Assets 2017: $922,5782017Assets 2018: $848,149Liabilities 2018: $43,966Net Assets 2018: $804,1832018Assets 2019: $858,541Liabilities 2019: $49,935Net Assets 2019: $808,6062019Assets 2020: $840,045Liabilities 2020: $42,157Net Assets 2020: $797,8882020Assets 2021: $928,737Liabilities 2021: $29,392Net Assets 2021: $899,3452021Assets 2022: $953,211Liabilities 2022: $37,105Net Assets 2022: $916,1062022Assets 2023: $938,533Liabilities 2023: $47,800Net Assets 2023: $890,7332023Assets 2025: $1,089,605Liabilities 2025: $44,034Net Assets 2025: $1,045,5712025

Highlighted filing

2025

Assets$1,089,605
Liabilities$44,034
Net Assets$1,045,571

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $634,493Expenses 2011: $546,874Net Income 2011: $87,6192011Revenue 2012: $975,908Expenses 2012: $782,885Net Income 2012: $193,0232012Revenue 2013: $820,106Expenses 2013: $679,638Net Income 2013: $140,4682013Revenue 2014: $1,149,447Expenses 2014: $1,084,883Net Income 2014: $64,5642014Revenue 2015: $1,023,149Expenses 2015: $850,690Net Income 2015: $172,4592015Revenue 2016: $1,178,133Expenses 2016: $1,156,835Net Income 2016: $21,2982016Revenue 2017: $1,058,410Expenses 2017: $1,079,587Net Income 2017: -$21,1772017Revenue 2018: $1,254,536Expenses 2018: $1,370,770Net Income 2018: -$116,2342018Revenue 2019: $999,151Expenses 2019: $1,003,595Net Income 2019: -$4,4442019Revenue 2020: $941,525Expenses 2020: $952,243Net Income 2020: -$10,7182020Revenue 2021: $858,665Expenses 2021: $757,208Net Income 2021: $101,4572021Revenue 2022: $1,043,943Expenses 2022: $1,037,329Net Income 2022: $6,6142022Revenue 2023: $882,567Expenses 2023: $921,979Net Income 2023: -$39,4122023Revenue 2025: $863,926Expenses 2025: $899,038Net Income 2025: -$35,1122025

Highlighted filing

2025

Revenue$863,926
Expenses$899,038
Net Income-$35,112

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.04$1.05$0.86$0.90$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.05$0.89$0.88$0.92$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.04$0.92$1.04$1.04$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.03$0.90$0.86$0.76$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.04$0.80$0.94$0.95$0.01
2019Summary only. Only limited summary data is available for this year.$0.86$0.05$0.81$1.00$1.00$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.04$0.80$1.25$1.37$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.02$0.92$1.06$1.08$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.06$0.94$1.18$1.16$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.01$0.94$1.02$0.85$0.17
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.02$0.77$1.15$1.08$0.06
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.75$0.03$0.72$0.82$0.68$0.14
2012Summary only. Only limited summary data is available for this year.$0.61$0.03$0.58$0.98$0.78$0.19
2011Summary only. Only limited summary data is available for this year.$0.39$0.00$0.39$0.63$0.55$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 12, 2026
Return Version
2024v5.0
Gross Receipts
$870,143
Mission and Program Overview

Mission

National fraternity office that provides services to its members through local chapters on college campuses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$645,681$708,981▲ $63,300
Land, Buildings, and Equipment, Net$105,000$105,000→ $0
Cash and Non-Interest-Bearing Accounts$167,046$94,276▼ $72,770
Accounts Receivable$30,188$25,293▼ $4,895
Savings and Temporary Cash Investments$8,555$8,555→ $0
Prepaid Expenses and Deferred Charges$3,565--
Total Assets$1,087,535$1,089,605▲ $2,070
Other Assets Total$127,500$147,500▲ $20,000
Liabilities
Accounts Payable and Accrued Expenses$64,187$44,034▼ $20,153
Total Liabilities$64,187$44,034▼ $20,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,023,348$1,045,571▲ $22,223
Total Net Assets Fund Balance$1,023,348$1,045,571▲ $22,223
Total Liabilities and Net Assets / Fund Balance$1,087,535$1,089,605▲ $2,070

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$105,000$22,704$127,704
Other Assets Org$27,500--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa GraceExec-secreta
Kristin HenkeniusNational Pre
Katherine EvansTreasurer
Jayeon LeemVP - Collegi
Samantha ClarkVP Programmi
Ainsley RobsonVP-alumnae
Kristin RodriguezVP-extension
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$866,409
Investment Income
$2
Other Revenue
$-2,485
Change in Net Assets
$-35,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$488,654
Other Expenses$410,384
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,710$73,237-$292,947
Insurance$93,445--$93,445
Current Officers, Directors, Trustees, and Key Employees$68,894$22,965-$91,859
Information Technology$50,728$16,909-$67,637
Payroll Taxes$50,554$16,851-$67,405
Office Expenses$43,183$14,395-$57,578
Fees for Services Other$35,298$11,766-$47,064
Other Employee Benefits$27,332$9,111-$36,443
Occupancy$29,600--$29,600
Conferences and Meetings$18,331$6,111-$24,442
All Other Expenses$5,649--$5,649
Other Expenses$4,420$3,103-$4,420
Total Functional Expenses$724,590$174,448$0$899,038
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
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 7A

Each chartered chapter has the right to send a delagate to the biennial convention where the delegate is allowed one vote on all fraternity business. Appointed and elected officers are also delegates at the biennial convention and have voting rights on all fraternity business decided at the convention.

Form 990, Page 6, Part VI, Line 7B

Decisions that require the approval of delagates to the biennial convention include the right to elect grand council members, vote on amendments to the theta phi alpha constitution and bylaws, vote on convention resolutions, and vote on adopting theta phi alpha policies.

Form 990, Page 6, Part VI, Line 11B

Form 990 is prepared by an independent cpa firm and reviewed by the organization's top management. The reviewed 990 is then forwarded to the board for review and approval prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

All members of the thata phi alpha grand council are required to disclose any conflicts of interests at the start of each board meeting. Key employees of theta phi alpha are also required to disclose such conflicts of interest to the grand council on an annual basis. Members of the grand council may not vote on any issue related to any disclosed conflict.

Form 990, Page 6, Part VI, Line 15A

The grand council determines the compensation for the executive director. Annually, the grand council reviews the executive director salary, reviews comparable salaries for executive directors of comparable organizations, including other sororities. The decision on compensation is voted on by the grand council.

Form 990, Page 6, Part VI, Line 15B

The grand council determines the compensation for the officers and key employees. Annually, the grand council reviews the officer and key employee salary, reviews comparable salaries for officers and key employees of comparable organizations, including other sororities. The decision on compensation is voted on by the grand council.

Form 990, Page 6, Part VI, Line 19

All financial, tax, and legal documents are made available to members of the public upon request to the executive director of theta phi alpha.

Filing and Contact Details

Filer

Filer Name
Theta Phi Alpha Fraternity
EIN
39-0654386
Phone
4408999282
Address
27025 KNICKERBOCKER ROAD, BAY VILLAGE, OH 44140

Signing Officer

Name
Kathyrn Hartmann
Title
Exec. Director
Phone
4408999282
Signed
2026-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katherine Evans
Formed
1912
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
200

Preparer

Firm
Doeren Mayhew
Address
2905 PREMIERE PARKWAY SUITE 150, DULUTH, GA 30097
Preparer
Bradley Sienkiewicz
Phone
7706222982
Raw XML Appendix354 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/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/Desc2INSURANCE INCOME
IRS990/ProgramServiceRevenueGrp/Desc3CONVENTION INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1282063
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ZETA CHAPTER LOAN
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH CHARTERED CHAPTER HAS THE RIGHT TO SEND A DELAGATE TO THE BIENNIAL CONVENTION WHERE THE DELEGATE IS ALLOWED ONE VOTE ON ALL FRATERNITY BUSINESS. APPOINTED AND ELECTED OFFICERS ARE ALSO DELEGATES AT THE BIENNIAL CONVENTION AND HAVE VOTING RIGHTS ON ALL FRATERNITY BUSINESS DECIDED AT THE CONVENTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS THAT REQUIRE THE APPROVAL OF DELAGATES TO THE BIENNIAL CONVENTION INCLUDE THE RIGHT TO ELECT GRAND COUNCIL MEMBERS, VOTE ON AMENDMENTS TO THE THETA PHI ALPHA CONSTITUTION AND BYLAWS, VOTE ON CONVENTION RESOLUTIONS, AND VOTE ON ADOPTING THETA PHI ALPHA POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE ORGANIZATION'S TOP MANAGEMENT. THE REVIEWED 990 IS THEN FORWARDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS OF THE THATA PHI ALPHA GRAND COUNCIL ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTERESTS AT THE START OF EACH BOARD MEETING. KEY EMPLOYEES OF THETA PHI ALPHA ARE ALSO REQUIRED TO DISCLOSE SUCH CONFLICTS OF INTEREST TO THE GRAND COUNCIL ON AN ANNUAL BASIS. MEMBERS OF THE GRAND COUNCIL MAY NOT VOTE ON ANY ISSUE RELATED TO ANY DISCLOSED CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GRAND COUNCIL DETERMINES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. ANNUALLY, THE GRAND COUNCIL REVIEWS THE EXECUTIVE DIRECTOR SALARY, REVIEWS COMPARABLE SALARIES FOR EXECUTIVE DIRECTORS OF COMPARABLE ORGANIZATIONS, INCLUDING OTHER SORORITIES. THE DECISION ON COMPENSATION IS VOTED ON BY THE GRAND COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GRAND COUNCIL DETERMINES THE COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. ANNUALLY, THE GRAND COUNCIL REVIEWS THE OFFICER AND KEY EMPLOYEE SALARY, REVIEWS COMPARABLE SALARIES FOR OFFICERS AND KEY EMPLOYEES OF COMPARABLE ORGANIZATIONS, INCLUDING OTHER SORORITIES. THE DECISION ON COMPENSATION IS VOTED ON BY THE GRAND COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL FINANCIAL, TAX, AND LEGAL DOCUMENTS ARE MADE AVAILABLE TO MEMBERS OF THE PUBLIC UPON REQUEST TO THE EXECUTIVE DIRECTOR OF THETA PHI ALPHA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt027025 KNICKERBOCKER ROAD
IRS990/USAddress/CityNm0BAY VILLAGE
IRS990/USAddress/StateAbbreviationCd0OH
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IRS990/WebsiteAddressTxt0WWW.THETAPHIALPHA.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHYRN HARTMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04408999282
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THETA PHI ALPHA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0THET
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOEREN MAYHEW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02905 PREMIERE PARKWAY SUITE 150
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030097
ReturnHeader/PreparerPersonGrp/PhoneNum07706222982
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRADLEY SIENKIEWICZ
ReturnHeader/ReturnTs02026-01-15T09:24:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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