Civic Intelligence

Phi Kappa Theta Fraternity

990 • Fiscal year 2023 • EIN 58-1481060

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

Organization ProfileN/A
800 Fowler St NWAtlanta, GA 30313

(678) 712-4342

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

31st percentile

0.05x

Higher debt load relative to revenue than 31% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

97th percentile

61%

Higher net margin than 97% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

82nd percentile

13%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$1,035,565

Up $116,259 (+13%) from 2022

Net Assets

Up

$1,029,824

Up $111,130 (+12%) from 2022

Liabilities

Up

$5,741

Up $5,129 (+838%) from 2022

Revenue And Expenses
Liabilities / Revenue31st percentileNet Margin97th percentile

Revenue

Up

$114,603

Up $15,838 (+16%) from 2022

Expenses

Down

$44,798

Down $7,506 (-14%) from 2022

Net Income

Up

$69,805

Up $23,344 (+50%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $106,540Liabilities 2011: $02011Assets 2012: $594,420Liabilities 2012: $8,835Net Assets 2012: $585,5852012Assets 2013: $633,792Liabilities 2013: $11,173Net Assets 2013: $622,6192013Assets 2014: $642,970Liabilities 2014: $2,441Net Assets 2014: $640,5292014Assets 2015: $680,038Liabilities 2015: $251Net Assets 2015: $679,7872015Assets 2016: $724,368Liabilities 2016: $276Net Assets 2016: $724,0922016Assets 2017: $765,533Liabilities 2017: $0Net Assets 2017: $765,5332017Assets 2018: $833,035Liabilities 2018: $0Net Assets 2018: $833,0352018Assets 2019: $875,575Liabilities 2019: $1,937Net Assets 2019: $873,6382019Assets 2020: $863,868Liabilities 2020: $3,606Net Assets 2020: $860,2622020Assets 2021: $910,506Liabilities 2021: $129Net Assets 2021: $910,3772021Assets 2022: $919,306Liabilities 2022: $612Net Assets 2022: $918,6942022Assets 2023: $1,035,565Liabilities 2023: $5,741Net Assets 2023: $1,029,8242023Assets 2024: $1,136,190Liabilities 2024: $26Net Assets 2024: $1,136,1642024

Highlighted filing

2023

Assets$1,035,565
Liabilities$5,741
Net Assets$1,029,824
Open 2023 Filing

Operations Trend

Revenue Growth73rd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $105,175Expenses 2011: $97,030Net Income 2011: $8,1452011Expenses 2012: $8,4342012Revenue 2013: $39,410Expenses 2013: $4,577Net Income 2013: $34,8332013Revenue 2014: $59,849Expenses 2014: $38,810Net Income 2014: $21,0392014Revenue 2015: $67,510Expenses 2015: $28,252Net Income 2015: $39,2582015Revenue 2016: $72,295Expenses 2016: $27,990Net Income 2016: $44,3052016Revenue 2017: $82,115Expenses 2017: $40,674Net Income 2017: $41,4412017Revenue 2018: $95,622Expenses 2018: $28,120Net Income 2018: $67,5022018Revenue 2019: $106,319Expenses 2019: $65,716Net Income 2019: $40,6032019Revenue 2020: $93,520Expenses 2020: $105,894Net Income 2020: -$12,3742020Revenue 2021: $90,351Expenses 2021: $40,097Net Income 2021: $50,2542021Revenue 2022: $98,765Expenses 2022: $52,304Net Income 2022: $46,4612022Revenue 2023: $114,603Expenses 2023: $44,798Net Income 2023: $69,8052023Revenue 2024: $114,454Expenses 2024: $57,075Net Income 2024: $57,3792024

Highlighted filing

2023

Revenue$114,603
Expenses$44,798
Net Income$69,805
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Gross Receipts
$114,603
Mission and Program Overview

Mission

Providing the undergraduate chapter of Phi Kappa Theta and their alumni an organized way to stay together and provide more services for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$378,859$456,402▲ $77,543
Investments in Publicly Traded Securities$290,313$337,747▲ $47,434
Land, Buildings, and Equipment, Net$232,812$214,062▼ $18,750
Cash and Non-Interest-Bearing Accounts$14,942$18,161▲ $3,219
Prepaid Expenses and Deferred Charges$2,380$4,396▲ $2,016
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$919,306$1,035,565▲ $116,259
Other Assets Total-$4,797-
Liabilities
Other Liabilities$578$5,707▲ $5,129
Accounts Payable and Accrued Expenses$34$34→ $0
Total Liabilities$612$5,741▲ $5,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$918,694$1,029,824▲ $111,130
Total Net Assets Fund Balance$918,694$1,029,824▲ $111,130
Total Liabilities and Net Assets / Fund Balance$919,306$1,035,565▲ $116,259

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$214,062$535,938$750,000
Other Land Buildings-$40,000$40,000
Equipment-$25,000$25,000
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Joseph CantatorePresident
Jeremy LightnerVice President
Tobin AbrahamSecretary
Dustin EmhartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$68
Program Service Revenue
$90,000
Investment Income
$24,535
Other Revenue
$0
All Other Contributions
$68
Change in Net Assets
$69,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$18,750--$18,750
Insurance$15,568--$15,568
Other Expenses$96--$96
Fees for Services Accounting$68--$68
Fees for Services Legal$30--$30
Office Expenses$25--$25
Total Functional Expenses$44,798$0$0$44,798
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
State income taxes$1,120
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The Board reviews and approves the Form 990 before it is submitted to the IRS.”

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

“The Board inquires annually about conflicts.”

Form 990, Part VI, Section C, Line 19

“Those policies are available upon request, just like the financial statements.”

Filing and Contact Details

Filer

Filer Name
Phi Kappa Theta Fraternity
EIN
58-1481060
Phone
6787124342
Address
800 Fowler St NW, Atlanta, GA 30313

Signing Officer

Name
Dustin Emhart
Title
Treasurer
Phone
6787124342
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Emhart
Formed
1961
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Dustin W Emhart CPA
Address
23 Rodeo Ln, Clayton, GA 30525
Preparer
Dustin Emhart CPA
Phone
7064101465
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board reviews and approves the Form 990 before it is submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board inquires annually about conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Those policies are available upon request, just like the financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0918694
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01029824
IRS990/TotalProgramServiceRevenueAmt090000
IRS990/TotalRevenueGrp/ExclusionAmt04591
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0114603
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019944
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0919306
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01035565
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 793
IRS990/USAddress/CityNm0Clayton
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030525
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Dustin Emhart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06787124342
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Phi Kappa Theta Fraternity
ReturnHeader/Filer/BusinessNameControlTxt0PHIK
ReturnHeader/Filer/EIN0581481060
ReturnHeader/Filer/PhoneNum06787124342
ReturnHeader/Filer/USAddress/AddressLine1Txt0800 Fowler St NW
ReturnHeader/Filer/USAddress/CityNm0Atlanta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030313
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842027000
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dustin W Emhart CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023 Rodeo Ln
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clayton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030525
ReturnHeader/PreparerPersonGrp/PhoneNum07064101465
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dustin Emhart CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-14T06:41:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Dustin
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Emhart
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,035,565
Liabilities
$5,741
Net assets
$1,029,824
Revenue
$114,603
Expenses
$44,798
Net income
$69,805
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.11$0.06$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.01$1.03$0.11$0.04$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.10$0.05$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.91$0.09$0.04$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.09$0.11$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.87$0.11$0.07$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$0.10$0.03$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.08$0.04$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.00$0.72$0.07$0.03$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.00$0.68$0.07$0.03$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.06$0.04$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.62$0.04$0.00$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.01$0.59$0.01
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.11$0.10$0.01