Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Up$157,156
Up $19,722 (+14%) from 2024
Net Assets
Up$153,506
Up $21,572 (+16%) from 2024
Liabilities
Down$3,650
Down $1,850 (-34%) from 2024
Revenue
Down$27,332
Down $12,101 (-31%) from 2024
Expenses
Down$11,154
Down $1,595 (-13%) from 2024
Net Income
Down$16,178
Down $10,506 (-39%) from 2024
SEE BELOW
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE FINANCIAL SUPPORT TO BENEFIT EDUCATIONAL PROGRAMS, PROJECTS, AND EVENTS, AND FOR OTHER RELATED CHARITABLE PURPOSES THAT BENEFIT STUDENTS AND ALUMNI OF CORNELL UNIVERSITY AND MEMBERS OF THE IOTA CHAPTER OF ALPHA SIGMA PHI FRATERNITY ("FRATERNTIY"). THE FOUNDATION ALSO WILL PROVIDE GRANTS FOR CONSTRUCTING, RENOVATING, FURNISHING, EQUIPPING AND MAINTAINING SPACES USED PRIMARILY FOR EDUCATIONAL PURPOSES ("EDUCATIONAL AREAS") IN THE FRATERNITY AND FUND OPERATING EXPENSES ATTRIBUTABLE TO EDUCATIONAL AREAS. | $0 | $2,066 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| STEPHEN SLAUGHTER | President | - | $0 | - | - |
| DAVID POGGI | Treasurer | - | $0 | - | - |
| ADAM MIKULKA | Vice President | - | $0 | - | - |
| JEFF MELVILLE | Secretary | - | $0 | - | - |
“Description: dividend income. Amount: 2,232.”
“Description: educational grant. Amount: 2,066. Description: nys charities bureau. Amount: 75. Description: adminstrative. Amount: 3,495. Description: fees. Amount: 485. Total to form 990-ez, line 16: 6,121.”
“Description: unrealized gain/loss on investments. Amount: 5,394.”
“Description: due from iota asp inc.. Beg. Of year amount: 2,500. End of year amount: 0.”
“Description: accounts payable. Beg. Of year amount: 5,500. End of year amount: 3,650.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SCIARABBA WALKER & CO LLP |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6072725550 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 410 E UPLAND RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ITHACA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14850 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 134934 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 157156 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 25100 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 16178 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5033 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 137434 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 157156 |
| IRS990EZ/GrossReceiptsAmt | 0 | 27332 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 131934 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 153506 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 131934 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 153506 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | STEPHEN SLAUGHTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID POGGI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ADAM MIKULKA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JEFF MELVILLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2500 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 5394 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6121 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2232 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE BELOW |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE FINANCIAL SUPPORT TO BENEFIT EDUCATIONAL PROGRAMS, PROJECTS, AND EVENTS, AND FOR OTHER RELATED CHARITABLE PURPOSES THAT BENEFIT STUDENTS AND ALUMNI OF CORNELL UNIVERSITY AND MEMBERS OF THE IOTA CHAPTER OF ALPHA SIGMA PHI FRATERNITY ("FRATERNTIY"). THE FOUNDATION ALSO WILL PROVIDE GRANTS FOR CONSTRUCTING, RENOVATING, FURNISHING, EQUIPPING AND MAINTAINING SPACES USED PRIMARILY FOR EDUCATIONAL PURPOSES ("EDUCATIONAL AREAS") IN THE FRATERNITY AND FUND OPERATING EXPENSES ATTRIBUTABLE TO EDUCATIONAL AREAS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 2066 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 5500 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3650 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 11154 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 2066 |
| IRS990EZ/TotalRevenueAmt | 0 | 27332 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 25100 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 37334 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51685 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 83613 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 98 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 197830 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 2232 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2090 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 886 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1008 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1394 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 7610 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96300 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.96360 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 197830 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 25100 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 37334 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 51685 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 83613 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 98 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 197830 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 205440 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: DIVIDEND INCOME. AMOUNT: 2,232. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: EDUCATIONAL GRANT. AMOUNT: 2,066. DESCRIPTION: NYS CHARITIES BUREAU. AMOUNT: 75. DESCRIPTION: ADMINSTRATIVE. AMOUNT: 3,495. DESCRIPTION: FEES. AMOUNT: 485. TOTAL TO FORM 990-EZ, LINE 16: 6,121. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: UNREALIZED GAIN/LOSS ON INVESTMENTS. AMOUNT: 5,394. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: DUE FROM IOTA ASP INC.. BEG. OF YEAR AMOUNT: 2,500. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 5,500. END OF YEAR AMOUNT: 3,650. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEPHEN SLAUGHTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6072725550 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE ROCKLEDGE FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROCK |
| ReturnHeader/Filer/EIN | 0 | 611549328 |
| ReturnHeader/Filer/PhoneNum | 0 | 6072725550 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | CO SCIARABBA WALKER 410 E UPLAND |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ITHACA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14850 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161071694 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCIARABBA WALKER & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 410 EAST UPLAND ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ITHACA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14850 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6072725550 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KATHLEEN M TORELLO |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T07:36:46-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.