Civic Intelligence

Phi Kappa Psi Fraternity Missouri Alpha Chapter

EIN 43-0456445 • 501(c)7 • Columbia, MO

Profile

To provide, equip, maintain and manage a fraternity on/near the campus of the university of missouri columbia.

414 East Broadway Suite 200Columbia, MO 65201
Siviq Scores

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

Liabilities / Assets

98th percentile

1.54x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

1.54x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

7th percentile

-51%

Higher net margin than 7% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

15th percentile

-27%

Faster asset growth than 15% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

8th percentile

-47%

Faster revenue growth than 8% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$136,974

Down $50,124 (-27%) from 2014

Liabilities

Up

$210,350

Up $19,132 (+10%) from 2014

Net Assets

Down

-$73,376

Down $69,256 (-1681%) from 2014

Operations
Liabilities / Revenue97th percentileNet Margin7th percentile

Revenue

Down

$136,664

Down $121,800 (-47%) from 2014

Expenses

Down

$205,920

Down $47,007 (-19%) from 2014

Net Income

Down

-$69,256

Down $74,793 (-1351%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$300K$200K$100K$0-$100KAssets 2011: $109,939Liabilities 2011: $165,066Net Assets 2011: -$55,1272011Assets 2012: $139,158Liabilities 2012: $174,177Net Assets 2012: -$35,0192012Assets 2013: $154,236Liabilities 2013: $163,151Net Assets 2013: -$8,9152013Assets 2014: $187,098Liabilities 2014: $191,218Net Assets 2014: -$4,1202014Assets 2015: $136,974Liabilities 2015: $210,350Net Assets 2015: -$73,3762015

Highlighted filing

2015

Assets$136,974
Liabilities$210,350
Net Assets-$73,376
Open 2015 Filing

Operations Trend

Revenue Growth8th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $279,855Expenses 2011: $304,694Net Income 2011: -$24,8392011Revenue 2012: $274,283Expenses 2012: $254,175Net Income 2012: $20,1082012Expenses 2013: $318,4692013Revenue 2014: $258,464Expenses 2014: $252,927Net Income 2014: $5,5372014Revenue 2015: $136,664Expenses 2015: $205,920Net Income 2015: -$69,2562015

Highlighted filing

2015

Revenue$136,664
Expenses$205,920
Net Income-$69,256
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$136,974
Liabilities
$210,350
Net assets
-$73,376
Revenue
$136,664
Expenses
$205,920
Net income
-$69,256
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$1.37$2.10$0.73$1.37$2.06$0.69
2014Detailed filing. Detailed filing data is available for this year.$1.87$1.91$0.04$2.58$2.53$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.63$0.09$3.18
2012Summary only. Only limited summary data is available for this year.$1.39$1.74$0.35$2.74$2.54$0.20
2011Summary only. Only limited summary data is available for this year.$1.10$1.65$0.55$2.80$3.05$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 1, 2015
Return Version
2014v5.0
Gross Receipts
$136,664
Mission and Program Overview

Mission

To provide, equip, maintain and manage a fraternity on/near the campus of the university of missouri columbia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$171,708$131,303▼ $40,405
Cash and Non-Interest-Bearing Accounts$15,361$5,642▼ $9,719
Savings and Temporary Cash Investments$29$29→ $0
Total Assets$187,098$136,974▼ $50,124
Liabilities
Accounts Payable and Accrued Expenses$191,218$210,350▲ $19,132
Total Liabilities$191,218$210,350▲ $19,132
Net Assets / Fund Balance
Unrestricted Net Assets$-4,120$-73,376▼ $69,256
Total Net Assets Fund Balance$-4,120$-73,376▼ $69,256
Total Liabilities and Net Assets / Fund Balance$187,098$136,974▼ $50,124
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Wynn H WiegandHouse Corp P
Mark SolomonHouse Corp S
Matt AnsonHouse Corp T
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$136,664
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-69,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,146
Salaries, Compensation, and Employee Benefits$29,774
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$51,572--$51,572
Other Salaries and Wages$26,650--$26,650
All Other Expenses$13,775--$13,775
Fees for Services Accounting-$8,825-$8,825
Other Expenses$7,100--$7,100
Payroll Taxes$3,124--$3,124
Office Expenses-$857-$857
Total Functional Expenses$196,238$9,682$0$205,920
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
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 6

“The local chapter has resident members.”

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

“The local chapter members may vote to elect their officers.”

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

“The local chapter members may vote on certain decisions of the executive committee.”

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

“The executive committee reviews the form 990 on behalf of the full membership.”

Form 990, Page 6, Part VI, Line 18

“Inspection of public records are available upon request.”

Form 990, Page 6, Part VI, Line 19

“Examination of records subject to public inspection is available upon request.”

Filing and Contact Details

Filer

Filer Name
Phi Kappa Psi Fraternity
EIN
43-0456445
Phone
5738758777
Address
414 EAST BROADWAY SUITE 200, COLUMBIA, MO 65201

Signing Officer

Name
Wynn H Wiegand
Title
House Corp President
Phone
5738758777
Signed
2015-12-01

Organization Details

Principal Officer
Wynn H Wiegand
Formed
1869
Legal Domicile
Mo
Voting Board Members
0
Independent Board Members
0
Employees
1

Preparer

Firm
Marberry & Eagle Pc Cpas
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201
Preparer
J Marberry
Phone
5738758777
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“PY ADJ USTMENT 0”

Raw XML Appendix265 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm1MATT ANSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0HOUSE CORP P
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IRS990/Form990PartVIISectionAGrp/TitleTxt2HOUSE CORP S
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01869
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0136664
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-4120
IRS990/NetAssetsOrFundBalancesEOYAmt0-73376
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt051572
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0857
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherExpensesGrp/Desc0BAD DEBT
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IRS990/OtherExpensesGrp/Desc2BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/Desc3HOUSECLEANING
IRS990/OtherExpensesGrp/ProgramServicesAmt055745
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IRS990/OtherExpensesGrp/ProgramServicesAmt211033
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03124
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WYNN H WIEGAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HOUSEBILLS
IRS990/ProgramServiceRevenueGrp/Desc1MAINTENANCE FEE
IRS990/ProgramServiceRevenueGrp/Desc2LATE FEES/FINES
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL CHAPTER HAS RESIDENT MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL CHAPTER MEMBERS MAY VOTE TO ELECT THEIR OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL CHAPTER MEMBERS MAY VOTE ON CERTAIN DECISIONS OF THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE COMMITTEE REVIEWS THE FORM 990 ON BEHALF OF THE FULL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSPECTION OF PUBLIC RECORDS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXAMINATION OF RECORDS SUBJECT TO PUBLIC INSPECTION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PY ADJ USTMENT 0
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WYNN H WIEGAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0HOUSE CORP PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05738758777
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI KAPPA PSI FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MISSOURI ALPHA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHIK
ReturnHeader/Filer/EIN0430456445
ReturnHeader/Filer/PhoneNum05738758777
ReturnHeader/Filer/USAddress/AddressLine1Txt0414 EAST BROADWAY SUITE 200
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263799709
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARBERRY & EAGLE PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0414 E BROADWAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065201
ReturnHeader/PreparerPersonGrp/PhoneNum05738758777
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MARBERRY
ReturnHeader/ReturnTs02015-12-04T14:17:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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