Civic Intelligence

Pi Beta Phi Fraternity Virginia Theta

990 • Fiscal year 2022 • EIN 54-1606917

Jul 01, 2021 to Jun 30, 2022 • Filed on May 11, 2023

1154 Town Country Commons DriveTown Country, MO 63017

(636) 256-0680

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

32nd percentile

-4.1%

Higher net margin than 32% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

26th percentile

-9.1%

Faster asset growth than 26% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

95th percentile

305%

Faster revenue growth than 95% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$122,988

Down $12,309 (-9.1%) from 2021

Net Assets

Down

$122,973

Down $12,278 (-9.1%) from 2021

Liabilities

Down

$15

Down $31 (-67%) from 2021

Revenue

Up

$302,067

Up $227,497 (+305%) from 2021

Expenses

Up

$314,345

Up $252,361 (+407%) from 2021

Net Income

Down

-$12,278

Down $24,864 (-198%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $57,884Liabilities 2011: $3512011Assets 2012: $50,277Liabilities 2012: $318Net Assets 2012: $49,9592012Assets 2013: $68,931Liabilities 2013: $112Net Assets 2013: $68,8192013Assets 2014: $88,119Liabilities 2014: $0Net Assets 2014: $88,1192014Assets 2015: $90,563Liabilities 2015: $0Net Assets 2015: $90,5632015Assets 2016: $113,346Liabilities 2016: $2,160Net Assets 2016: $111,1862016Assets 2017: $110,300Liabilities 2017: $562Net Assets 2017: $109,7382017Assets 2018: $125,161Liabilities 2018: $562Net Assets 2018: $124,5992018Assets 2019: $130,347Liabilities 2019: $2,178Net Assets 2019: $128,1692019Assets 2020: $122,665Liabilities 2020: $0Net Assets 2020: $122,6652020Assets 2021: $135,297Liabilities 2021: $46Net Assets 2021: $135,2512021Assets 2022: $122,988Liabilities 2022: $15Net Assets 2022: $122,9732022Assets 2023: $41,732Liabilities 2023: $1,150Net Assets 2023: $40,5822023Assets 2024: $65,748Liabilities 2024: $0Net Assets 2024: $65,7482024

Highlighted filing

2022

Assets$122,988
Liabilities$15
Net Assets$122,973

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $76,068Expenses 2011: $67,354Net Income 2011: $8,7142011Expenses 2012: $254,4542012Revenue 2013: $72,902Expenses 2013: $54,042Net Income 2013: $18,8602013Revenue 2014: $115,452Expenses 2014: $96,152Net Income 2014: $19,3002014Revenue 2015: $128,446Expenses 2015: $126,002Net Income 2015: $2,4442015Revenue 2016: $85,607Expenses 2016: $64,984Net Income 2016: $20,6232016Revenue 2017: $113,838Expenses 2017: $115,286Net Income 2017: -$1,4482017Revenue 2018: $118,789Expenses 2018: $103,928Net Income 2018: $14,8612018Revenue 2019: $101,048Expenses 2019: $97,478Net Income 2019: $3,5702019Revenue 2020: $42,740Expenses 2020: $48,244Net Income 2020: -$5,5042020Revenue 2021: $74,570Expenses 2021: $61,984Net Income 2021: $12,5862021Revenue 2022: $302,067Expenses 2022: $314,345Net Income 2022: -$12,2782022Revenue 2023: $145,353Expenses 2023: $227,744Net Income 2023: -$82,3912023Revenue 2024: $159,233Expenses 2024: $134,067Net Income 2024: $25,1662024

Highlighted filing

2022

Revenue$302,067
Expenses$314,345
Net Income-$12,278
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 11, 2023
Return Version
2021v4.2
Gross Receipts
$302,361
Mission and Program Overview

Mission

To mutually encourage and assist members in social, mental, and moral advancement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,478$94,800▼ $11,678
Savings and Temporary Cash Investments$28,819$28,188▼ $631
Total Assets$135,297$122,988▼ $12,309
Liabilities
Accounts Payable and Accrued Expenses$46$15▼ $31
Total Liabilities$46$15▼ $31
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$135,251$122,973▼ $12,278
Total Net Assets Fund Balance$135,251$122,973▼ $12,278
Total Liabilities and Net Assets / Fund Balance$135,297$122,988▼ $12,309
Compensation and Service Providers

Board Members and Trustees

NameTitle
Katherine Berman 2021Chapter President
Sarah Clark 2022Chapter President
Emma Smith 2021VP Community Relations
Kaylin Jury 2022VP Community Relations
Emma Satterfield 2021VP Finance/housing
Katherine Ho 2022VP Finance/housing
Mary Ardoin 2022VP Inclusion
Hannah Kearns 2021VP Member Experience
Reeve Fenstermacher 2022VP Member Experience
Julia Raskin 2022VP Operations
Mckenzie Napier 2021VP Operations
Paige Mammorella 2022VP Recruitment
Tess Muneses 2021VP Recruitment
Lilly Gillespie 2021VP Risk Management
Shelby Miller 2022VP Risk Management
Revenue and Support

Revenue Composition

Contributions and Grants
$361
Program Service Revenue
$301,636
Investment Income
$17
Other Revenue
$53
Change in Net Assets
$-12,278
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$313,621
Grants and Similar Amounts Paid$724
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$265,977--$265,977
Office Expenses$3,038--$3,038
Fees for Services Other$2,585--$2,585
Conferences and Meetings$2,081--$2,081
Advertising$2,024--$2,024
Grants to Domestic Orgs$724--$724
Other Expenses$70--$70
Total Functional Expenses$314,345$0$0$314,345
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$347
Fundraising Direct Expenses$294
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 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
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, Part VI, Section A, Line 6

The organization is a membership organization consisting of undergraduate members and alumnae members who participate in activities held by the chapter.

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

The executive council of the chapter is elected by the undergraduate and alumnae members.

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

Decisions made by the executive council of the organization must be voted on by members of the chapter.

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

There is no committee with authority to act on behalf of the governing body.

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

The vice president of finance/housing, under the guidance of the alumnae advisory committee financial advisor, reviewed form 990 in detail on behalf of the executive council.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pi Beta Phi Fraternity Virginia Theta
EIN
54-1606917
Phone
6362560680
Address
1154 TOWN COUNTRY COMMONS DRIVE, TOWN COUNTRY, MO 63017

Signing Officer

Name
Kristin Rugen CPA
Title
Frat/fhc Finance Director
Phone
6362560680
Signed
2023-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristin Rugen CPA
Formed
1992
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
24

Preparer

Firm
Purk & Associates Pc
Address
1034 SOUTH BRENTWOOD BLVD STE 2000, SAINT LOUIS, MO 63117
Preparer
Jennah R Purk CPA
Phone
3148844000
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAPTER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP RISK MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP MEMBER EXPERIENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP FINANCE/HOUSING
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP COMMUNITY RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP RECRUITMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAPTER PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt9VP RISK MANAGEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP MEMBER EXPERIENCE
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP FINANCE/HOUSING
IRS990/Form990PartVIISectionAGrp/TitleTxt12VP COMMUNITY RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt13VP RECRUITMENT
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0150
IRS990/PYInvestmentIncomeAmt014
IRS990/PYOtherExpensesAmt061834
IRS990/PYOtherRevenueAmt0638
IRS990/PYProgramServiceRevenueAmt073918
IRS990/PYRevenuesLessExpensesAmt012586
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt061984
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt074570
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-12278
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt028819
IRS990/SavingsAndTempCashInvstGrp/EOYAmt028188
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION CONSISTING OF UNDERGRADUATE MEMBERS AND ALUMNAE MEMBERS WHO PARTICIPATE IN ACTIVITIES HELD BY THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COUNCIL OF THE CHAPTER IS ELECTED BY THE UNDERGRADUATE AND ALUMNAE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS MADE BY THE EXECUTIVE COUNCIL OF THE ORGANIZATION MUST BE VOTED ON BY MEMBERS OF THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE VICE PRESIDENT OF FINANCE/HOUSING, UNDER THE GUIDANCE OF THE ALUMNAE ADVISORY COMMITTEE FINANCIAL ADVISOR, REVIEWED FORM 990 IN DETAIL ON BEHALF OF THE EXECUTIVE COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
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 C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PI BETA PHI FRATERNITY HOUSING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0262511045
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHAPTER HOUSE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01154 TOWN COUNTRY COMMONS DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TOWN COUNTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd063017
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0THE RELATIONSHIP WITH PI BETA PHI FRATERNITY HOUSING CORPORATION IS DISCLOSED AT PART II FOR INFORMATIONAL PURPOSES DEPSITE THE FACT THAT THE RELATIONSHIP ARGUABLY MAY NOT MEET THE REQUIREMENTS FOR REQUIRED REPORTING. OTHER RELATED ENTITIES ARE INCLUDED IN THE GROUP RULING.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R, PART II
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0135297
IRS990/TotalAssetsEOYAmt0122988
IRS990/TotalAssetsGrp/BOYAmt0135297
IRS990/TotalAssetsGrp/EOYAmt0122988
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0361
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0314345
IRS990/TotalFunctionalExpensesGrp/TotalAmt0314345
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt046
IRS990/TotalLiabilitiesEOYAmt015
IRS990/TotalLiabilitiesGrp/BOYAmt046
IRS990/TotalLiabilitiesGrp/EOYAmt015
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0135251
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0122973
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0314345
IRS990/TotalProgramServiceRevenueAmt0301636
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt070
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302067
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0135297
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0122988
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01154 TOWN COUNTRY COMMONS DRIVE
IRS990/USAddress/CityNm0TOWN COUNTRY
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063017
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTIN RUGEN CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FRAT/FHC FINANCE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06362560680
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PI BETA PHI FRATERNITY VIRGINIA THETA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PIBE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$1.59$1.34$0.25
2023Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$1.45$2.28$0.82
2022Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$3.02$3.14$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.75$0.62$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.43$0.48$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.28$1.01$0.97$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.25$1.19$1.04$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.10$1.14$1.15$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.13$0.02$1.11$0.86$0.65$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$1.28$1.26$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$1.15$0.96$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.00$0.69$0.73$0.54$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.00$0.50$2.54
2011Summary only. Only limited summary data is available for this year.$0.58$0.00$0.76$0.67$0.09