Civic Intelligence

Phi Sigma Kappa

990EZ • Fiscal year 2022 • EIN 63-0164120

Jul 01, 2021 to Jun 30, 2022 • Filed on Sep 09, 2022

Organization ProfileN/A
PO Box 1880Tuscaloosa, AL 35403-1880

(205) 758-7754

Siviq Scores

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

Liabilities / Assets

89th percentile

0.45x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.03x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

37th percentile

-2.1%

Higher net margin than 37% of similar nonprofits.

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

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.

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

Asset Growth

66th percentile

7.5%

Faster asset growth than 66% of similar nonprofits.

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

Revenue Growth

85th percentile

81%

Faster revenue growth than 85% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$9,224

Up $644 (+7.5%) from 2021

Net Assets

Down

$5,092

Down $3,488 (-41%) from 2021

Liabilities

$4,132

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin37th percentile

Revenue

Up

$164,154

Up $73,235 (+81%) from 2021

Expenses

Up

$167,642

Up $84,628 (+102%) from 2021

Net Income

Down

-$3,488

Down $11,393 (-144%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

$100K$50K$0Assets 2011: $33,441Liabilities 2011: $1,1522011Assets 2012: $18,500Liabilities 2012: $1902012Assets 2013: $39,139Liabilities 2013: $14,394Net Assets 2013: $24,7452013Assets 2014: $90,187Liabilities 2014: $17,770Net Assets 2014: $72,4172014Assets 2015: $19,914Liabilities 2015: $0Net Assets 2015: $19,9142015Assets 2017: $45,990Net Assets 2017: $45,9902017Assets 2018: $11,013Liabilities 2018: $3,170Net Assets 2018: $7,8432018Assets 2019: $90,801Liabilities 2019: $87,947Net Assets 2019: $2,8542019Assets 2020: $22,835Liabilities 2020: $22,160Net Assets 2020: $6752020Assets 2021: $8,580Net Assets 2021: $8,5802021Assets 2022: $9,224Liabilities 2022: $4,132Net Assets 2022: $5,0922022Assets 2023: $1,079Net Assets 2023: $1,0792023Assets 2024: $53,023Liabilities 2024: $47,9932024Assets 2025: $193Net Assets 2025: $1932025

Highlighted filing

2022

Assets$9,224
Liabilities$4,132
Net Assets$5,092
Open 2022 Filing

Operations Trend

Revenue Growth85th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $128,973Expenses 2011: $114,150Net Income 2011: $14,8232011Revenue 2012: $191,609Expenses 2012: $205,588Net Income 2012: -$13,9792012Revenue 2013: $495,547Expenses 2013: $489,112Net Income 2013: $6,4352013Revenue 2014: $559,446Expenses 2014: $501,774Net Income 2014: $57,6722014Revenue 2015: $108,286Expenses 2015: $160,789Net Income 2015: -$52,5032015Revenue 2017: $156,057Expenses 2017: $147,530Net Income 2017: $8,5272017Revenue 2018: $157,780Expenses 2018: $195,927Net Income 2018: -$38,1472018Revenue 2019: $161,667Expenses 2019: $166,656Net Income 2019: -$4,9892019Revenue 2020: $182,161Expenses 2020: $184,340Net Income 2020: -$2,1792020Revenue 2021: $90,919Expenses 2021: $83,014Net Income 2021: $7,9052021Revenue 2022: $164,154Expenses 2022: $167,642Net Income 2022: -$3,4882022Revenue 2023: $178,759Expenses 2023: $182,772Net Income 2023: -$4,0132023Revenue 2024: $119,444Expenses 2024: $115,493Net Income 2024: $3,9512024Revenue 2025: $52,678Expenses 2025: $57,515Net Income 2025: -$4,8372025

Highlighted filing

2022

Revenue$164,154
Expenses$167,642
Net Income-$3,488
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Sep 9, 2022
Return Version
2021v4.0
Gross Receipts
$164,154
Mission and Program Overview

Mission

The objects of phi kappa sigma fraternity shall be the promotion of good fellowship and the cultivation of the social virtues among our members; the protection of just rights and the advancement of the best interests, present and future, individual and collective, of all those who shall be associated together as members of this fraternity; the encouragement of good scholarship and the breadth of training for our members; and cooperation in the educational and cultural programs of institutions of higher education in which our chapters are located.

Program Services

DescriptionGrantsExpenses
PROVIDE CHAPTER PROGRAMMING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.$200$167,642
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEVIN BAILEYPresident-$0--
BRADY SMITHVice Preside-$0--
COLBY MACINATreasurer-$0--
CALEB PHILLIPSSecretary-$0--
SPENCER AKERSSentinel-$0--
NOLAN MIKOLASKIInductor-$0--
Filing and Contact Details

Filer

Filer Name
Phi Sigma Kappa
EIN
63-0164120
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880

Signing Officer

Name
Colby Macina
Title
Treasurer
Phone
6315604737
Signed
2022-09-09
Discuss with paid preparer
Yes

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Elizabeth Brewer
Phone
2057587754
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 665 conferences & meetings 1,724 interest 558 bad debts & collection 11,794 campus & chapter act 5,609 composite 1,726 national expenses 47,572 other 320 social 79,031 supplies 11,588 dues 1,680 rush 580 total 162,847”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 8,667 total 0 8,667”

Form 990-ez, Part II, Line 26

“DEFERRED REVENUE 0 4,132”

Form 990-ez, Part III

“The objects of phi kappa sigma fraternity shall be the promotion of good fellowship and the cultivation of the social virtues among our members; the protection of just rights and the advancement of the best interests, present and future, individual and collective, of all those who shall be associated together as members of this fraternity; the encouragement of good scholarship and the breadth of training for our members; and cooperation in the educational and cultural programs of institutions of higher education in which our chapters are located.”

Raw XML Appendix117 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/PersonNm0GREEK RESOURCE SERVICES
IRS990EZ/BooksInCareOfDetail/PhoneNum02057587754
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02201 7TH STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TUSCALOOSA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd035403
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt08580
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0557
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3488
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04595
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08580
IRS990EZ/Form990TotalAssetsGrp/EOYAmt09224
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0200
IRS990EZ/GrossReceiptsAmt0164154
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00258
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt029817
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt08580
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05092
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt08580
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05092
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEVIN BAILEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRADY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2COLBY MACINA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CALEB PHILLIPS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SPENCER AKERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5NOLAN MIKOLASKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SENTINEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5INDUCTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt08667
IRS990EZ/OtherExpensesTotalAmt0162847
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE OBJECTS OF PHI KAPPA SIGMA FRATERNITY SHALL BE THE PROMOTION OF GOOD FELLOWSHIP AND THE CULTIVATION OF THE SOCIAL VIRTUES AMONG OUR MEMBERS; THE PROTECTION OF JUST RIGHTS AND THE ADVANCEMENT OF THE BEST INTERESTS, PRESENT AND FUTURE, INDIVIDUAL AND COLLECTIVE, OF ALL THOSE WHO SHALL BE ASSOCIATED TOGETHER AS MEMBERS OF THIS FRATERNITY; THE ENCOURAGEMENT OF GOOD SCHOLARSHIP AND THE BREADTH OF TRAINING FOR OUR MEMBERS; AND COOPERATION IN THE EDUCATIONAL AND CULTURAL PROGRAMS OF INSTITUTIONS OF HIGHER EDUCATION IN WHICH OUR CHAPTERS ARE LOCATED.
IRS990EZ/ProgramServiceRevenueAmt0164154
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CHAPTER PROGRAMMING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0200
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0167642
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt04132
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0167642
IRS990EZ/TotalProgramServiceExpensesAmt0167642
IRS990EZ/TotalRevenueAmt0164154
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 665 CONFERENCES & MEETINGS 1,724 INTEREST 558 BAD DEBTS & COLLECTION 11,794 CAMPUS & CHAPTER ACT 5,609 COMPOSITE 1,726 NATIONAL EXPENSES 47,572 OTHER 320 SOCIAL 79,031 SUPPLIES 11,588 DUES 1,680 RUSH 580 TOTAL 162,847
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS RECEIVABLE 0 8,667 TOTAL 0 8,667
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DEFERRED REVENUE 0 4,132
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OBJECTS OF PHI KAPPA SIGMA FRATERNITY SHALL BE THE PROMOTION OF GOOD FELLOWSHIP AND THE CULTIVATION OF THE SOCIAL VIRTUES AMONG OUR MEMBERS; THE PROTECTION OF JUST RIGHTS AND THE ADVANCEMENT OF THE BEST INTERESTS, PRESENT AND FUTURE, INDIVIDUAL AND COLLECTIVE, OF ALL THOSE WHO SHALL BE ASSOCIATED TOGETHER AS MEMBERS OF THIS FRATERNITY; THE ENCOURAGEMENT OF GOOD SCHOLARSHIP AND THE BREADTH OF TRAINING FOR OUR MEMBERS; AND COOPERATION IN THE EDUCATIONAL AND CULTURAL PROGRAMS OF INSTITUTIONS OF HIGHER EDUCATION IN WHICH OUR CHAPTERS ARE LOCATED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0COLBY MACINA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06315604737
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-09-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI SIGMA KAPPA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OMICRON DEUTERON CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHIS
ReturnHeader/Filer/EIN0630164120
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1880
ReturnHeader/Filer/USAddress/CityNm0TUSCALOOSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd0354031880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEK RESOURCE SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1880
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0354031880
ReturnHeader/PreparerPersonGrp/PhoneNum02057587754
ReturnHeader/PreparerPersonGrp/PreparationDt02022-09-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BREWER
ReturnHeader/ReturnTs02022-10-21T11:40:05-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0COLBY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MACINA
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,224
Liabilities
$4,132
Net assets
$5,092
Revenue
$164,154
Expenses
$167,642
Net income
-$3,488
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.53$0.58$0.05
2024Summary only. Only limited summary data is available for this year.$0.53$0.48$1.19$1.15$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.01$0.01$1.79$1.83$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.04$0.05$1.64$1.68$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.09$0.91$0.83$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.22$0.01$1.82$1.84$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.88$0.03$1.62$1.67$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.11$0.03$0.08$1.58$1.96$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.46$1.56$1.48$0.09
2015Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$1.08$1.61$0.53
2014Summary only. Only limited summary data is available for this year.$0.90$0.18$0.72$5.59$5.02$0.58
2013Summary only. Only limited summary data is available for this year.$0.39$0.14$0.25$4.96$4.89$0.06
2012Summary only. Only limited summary data is available for this year.$0.19$0.00$1.92$2.06$0.14
2011Summary only. Only limited summary data is available for this year.$0.33$0.01$1.29$1.14$0.15
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)7 • <$500k nonprofits