Civic Intelligence

Phi Sigma Phi National Fraternity Inc

990EZ • Fiscal year 2024 • EIN 62-1474458

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 14, 2024

Organization ProfileWWW.PHISIGMAPHI.ORG
6771 Gifford WaySan Diego, CA 92111

(937) 689-7677

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

53rd percentile

3.5%

Higher net margin than 53% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$7,500

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

54th percentile

3.5%

Faster asset growth than 54% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

88%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$69,861

Flat from 2024

Net Assets

$69,861

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin53rd percentile

Revenue

Flat

$66,671

Flat from 2024

Expenses

Flat

$64,330

Flat from 2024

Net Income

Flat

$2,341

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$200K$150K$100K$50K$0Assets 2010: $87,970Liabilities 2010: $0Net Assets 2010: $87,9702010Assets 2011: $121,454Liabilities 2011: $0Net Assets 2011: $121,4542011Assets 2012: $106,288Liabilities 2012: $02012Assets 2013: $98,173Liabilities 2013: $02013Assets 2014: $133,574Liabilities 2014: $02014Assets 2015: $155,181Liabilities 2015: $02015Assets 2016: $172,874Liabilities 2016: $02016Assets 2017: $187,643Liabilities 2017: $02017Assets 2018: $116,827Liabilities 2018: $02018Assets 2019: $88,465Liabilities 2019: $02019Assets 2020: $106,285Liabilities 2020: $02020Assets 2021: $125,120Liabilities 2021: $0Net Assets 2021: $125,1202021Assets 2022: $66,870Liabilities 2022: $0Net Assets 2022: $66,8702022Assets 2023: $67,520Liabilities 2023: $0Net Assets 2023: $67,5202023Assets 2024: $69,861Net Assets 2024: $69,8612024Assets 2024: $69,861Liabilities 2024: $02024Assets 2025: $70,231Net Assets 2025: $70,2312025

Highlighted filing

2024

Assets$69,861
Liabilities-
Net Assets$69,861
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$200K$100K$0-$100KRevenue 2010: $41,602Expenses 2010: $49,393Net Income 2010: -$7,7912010Revenue 2011: $71,918Expenses 2011: $38,434Net Income 2011: $33,4842011Revenue 2012: $63,964Expenses 2012: $67,944Net Income 2012: -$3,9802012Revenue 2013: $61,721Expenses 2013: $71,456Net Income 2013: -$9,7352013Revenue 2014: $90,466Expenses 2014: $53,605Net Income 2014: $36,8612014Revenue 2015: $109,962Expenses 2015: $88,355Net Income 2015: $21,6072015Revenue 2016: $101,421Expenses 2016: $76,837Net Income 2016: $24,5842016Revenue 2017: $101,609Expenses 2017: $102,169Net Income 2017: -$5602017Revenue 2018: $99,144Expenses 2018: $177,864Net Income 2018: -$78,7202018Revenue 2019: $89,932Expenses 2019: $100,213Net Income 2019: -$10,2812019Revenue 2020: $79,372Expenses 2020: $37,902Net Income 2020: $41,4702020Revenue 2021: $86,862Expenses 2021: $55,972Net Income 2021: $30,8902021Revenue 2022: $48,145Expenses 2022: $69,287Net Income 2022: -$21,1422022Revenue 2023: $35,408Expenses 2023: $67,738Net Income 2023: -$32,3302023Revenue 2024: $66,671Expenses 2024: $64,330Net Income 2024: $2,3412024Revenue 2024: $66,671Expenses 2024: $64,330Net Income 2024: $2,3412024Revenue 2025: $81,403Expenses 2025: $81,033Net Income 2025: $3702025

Highlighted filing

2024

Revenue$66,671
Expenses$64,330
Net Income$2,341
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 14, 2024
Return Version
2023v5.0
Gross Receipts
$122,255
Mission and Program Overview

Mission

National social fraternity

Program Services

DescriptionGrantsExpenses
CONDUCT NATIONAL AND REGIONAL STAFF MEETINGS TO PROVIDE EDUCATIONAL SEMINARS AND ENHANCE LEADERSHIP QUALITIES FOR THE MEMBERSHIP THROUGH CLASSES, SEMINARS, AND MEMBERSHIPS-$64,330
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NATHAN CHURCHExecutive DiPT$7,500-$7,500
PAUL JAROSHNatoinal VP-$0--
MIKE BRENNANNational VP-$0--
JOSH FINCHPresident-$0--
Filing and Contact Details

Filer

Filer Name
Phi Sigma Phi National Fraternity I
EIN
62-1474458
Phone
9376897677
Address
6771 GIFFORD WAY, SAN DIEGO, CA 92111

Signing Officer

Name
Nathan Church
Title
Executive Director
Phone
9376897677
Signed
2024-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Lotito & Lazzara Pc
Address
22525 HALL RD STE A, MACOMB, MI 48042
Preparer
Tim Cowley CPA
Phone
5864680200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 4,427 liability insurance 21,734 bank fees and charges 348 internet/website expense 429 it and internet expenses 249 nic/fea 2,198 taxes/license 10,898 membership material 3,622 membership software 1,084 staff merchandise 814 summer meetings 262 winter board meeting 6,446 total 52,511”

Form 990-ez, Part II, Line 24

“Other loans receivable 0 4,000 total 0 4,000”

Raw XML Appendix106 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0NATHAN CHURCH
IRS990EZ/BooksInCareOfDetail/PhoneNum09376897677
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt06771 GIFFORD WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092111
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt067520
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt065861
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt055584
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02341
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04095
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt067520
IRS990EZ/Form990TotalAssetsGrp/EOYAmt069861
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-6008
IRS990EZ/GrossReceiptsAmt0122255
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt0294
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt072385
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt067520
IRS990EZ/NetAssetsOrFundBalancesEOYAmt069861
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt067520
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt069861
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt230.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt27500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL JAROSH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MIKE BRENNAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NATHAN CHURCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSH FINCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0NATOINAL VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1NATIONAL VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2EXECUTIVE DI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04000
IRS990EZ/OtherExpensesTotalAmt052511
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0NATIONAL SOCIAL FRATERNITY
IRS990EZ/PrintingPublicationsPostageAmt0224
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CONDUCT NATIONAL AND REGIONAL STAFF MEETINGS TO PROVIDE EDUCATIONAL SEMINARS AND ENHANCE LEADERSHIP QUALITIES FOR THE MEMBERSHIP THROUGH CLASSES, SEMINARS, AND MEMBERSHIPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt064330
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt07500
IRS990EZ/SaleOfAssetsGrossAmt049576
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064330
IRS990EZ/TotalProgramServiceExpensesAmt064330
IRS990EZ/TotalRevenueAmt066671
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.PHISIGMAPHI.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 4,427 LIABILITY INSURANCE 21,734 BANK FEES AND CHARGES 348 INTERNET/WEBSITE EXPENSE 429 IT AND INTERNET EXPENSES 249 NIC/FEA 2,198 TAXES/LICENSE 10,898 MEMBERSHIP MATERIAL 3,622 MEMBERSHIP SOFTWARE 1,084 STAFF MERCHANDISE 814 SUMMER MEETINGS 262 WINTER BOARD MEETING 6,446 TOTAL 52,511
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER LOANS RECEIVABLE 0 4,000 TOTAL 0 4,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN CHURCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09376897677
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI SIGMA PHI NATIONAL FRATERNITY I
ReturnHeader/Filer/BusinessNameControlTxt0PHIS
ReturnHeader/Filer/EIN0621474458
ReturnHeader/Filer/PhoneNum09376897677
ReturnHeader/Filer/USAddress/AddressLine1Txt06771 GIFFORD WAY
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092111
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383074311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOTITO & LAZZARA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022525 HALL RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACOMB
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048042
ReturnHeader/PreparerPersonGrp/PhoneNum05864680200
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIM COWLEY CPA
ReturnHeader/ReturnTs02024-11-15T10:46:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69,861
Liabilities
-
Net assets
$69,861
Revenue
$66,671
Expenses
$64,330
Net income
$2,341
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.70$0.81$0.81$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.67$0.64$0.02
2024Summary only. Only limited summary data is available for this year.$0.70$0.00$0.67$0.64$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.35$0.68$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.48$0.69$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.87$0.56$0.31
2020Summary only. Only limited summary data is available for this year.$1.06$0.00$0.79$0.38$0.41
2019Summary only. Only limited summary data is available for this year.$0.88$0.00$0.90$1.00$0.10
2018Summary only. Only limited summary data is available for this year.$1.17$0.00$0.99$1.78$0.79
2017Summary only. Only limited summary data is available for this year.$1.88$0.00$1.02$1.02$0.01
2016Summary only. Only limited summary data is available for this year.$1.73$0.00$1.01$0.77$0.25
2015Summary only. Only limited summary data is available for this year.$1.55$0.00$1.10$0.88$0.22
2014Summary only. Only limited summary data is available for this year.$1.34$0.00$0.90$0.54$0.37
2013Summary only. Only limited summary data is available for this year.$0.98$0.00$0.62$0.71$0.10
2012Summary only. Only limited summary data is available for this year.$1.06$0.00$0.64$0.68$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.00$1.21$0.72$0.38$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.88$0.42$0.49$0.08