Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
990 • Fiscal year 2024 • EIN 65-0434520
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
59th percentile
Higher top officer pay than 59% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Assets
Up$5,284,527
Up $297,280 (+6.0%) from 2023
Net Assets
Down$2,663,091
Down $528,673 (-17%) from 2023
Liabilities
Up$2,621,436
Up $825,953 (+46%) from 2023
Revenue
Down$3,315,581
Down $1,015,346 (-23%) from 2023
Expenses
Down$3,846,194
Down $569,872 (-13%) from 2023
Net Income
Down-$530,613
Down $445,474 (-523%) from 2023
Own, convey, lease, provide equipment, maintain and manage living and/or meeting quarters for members of collegiate chapters of phi sigma sigma, inc.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $4,338,944 | $3,961,159 | ▼ $377,785 |
| Accounts Receivable | $74,528 | $822,079 | ▲ $747,551 |
| Cash and Non-Interest-Bearing Accounts | $361,249 | $302,628 | ▼ $58,621 |
| Prepaid Expenses and Deferred Charges | $36,000 | $500 | ▼ $35,500 |
| Total Assets | $4,987,247 | $5,284,527 | ▲ $297,280 |
| Other Assets Total | $176,526 | $198,161 | ▲ $21,635 |
| Liabilities | |||
| Deferred Revenue | $449,197 | $1,181,828 | ▲ $732,631 |
| Mortgage Notes Payable Secured by Investment Property | $780,413 | $626,074 | ▼ $154,339 |
| Other Liabilities | $319,711 | $550,618 | ▲ $230,907 |
| Unsecured Notes Loans Payable | $150,000 | $148,465 | ▼ $1,535 |
| Accounts Payable and Accrued Expenses | $96,162 | $114,451 | ▲ $18,289 |
| Total Liabilities | $1,795,483 | $2,621,436 | ▲ $825,953 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,190,954 | $2,662,281 | ▼ $528,673 |
| Net Assets With Donor Restrictions | $810 | $810 | → $0 |
| Total Net Assets Fund Balance | $3,191,764 | $2,663,091 | ▼ $528,673 |
| Total Liabilities and Net Assets / Fund Balance | $4,987,247 | $5,284,527 | ▲ $297,280 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,763,044 | $425,447 | $3,188,491 |
| Equipment | $72,044 | $1,823,966 | $1,896,010 |
| Leasehold Improvements | $871,474 | $730,833 | $1,602,307 |
| Land | $254,597 | - | $254,597 |
| Name | Title | Other | Total |
|---|---|---|---|
| Michelle Ardern | Executive Director | $148,309 | $148,309 |
| Name | Title |
|---|---|
| Mary Kathleen Wonnenberg | President |
| Alicia Scott | Director |
| Barbara Gentry | Director |
| Lindsay Siolka | Director |
| Wendy Lau | Director |
| Sandy Grossman | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Gill Grilling Company | Food Service | 7305 BALTIMORE AVE 303, College Park, MD 20740 | $767,811 |
| Line Item | Amount |
|---|---|
| Other Expenses | $3,607,600 |
| Salaries, Compensation, and Employee Benefits | $238,594 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $1,872,411 |
| Depreciation Depletion | - | - | - | $408,022 |
| Other Salaries and Wages | - | - | - | $171,068 |
| Office Expenses | - | - | - | $90,277 |
| Fees for Services Other | - | - | - | $79,962 |
| Fees for Services Legal | - | - | - | $56,180 |
| Interest | - | - | - | $47,284 |
| Insurance | - | - | - | $43,415 |
| Other Employee Benefits | - | - | - | $36,010 |
| Payroll Taxes | - | - | - | $31,516 |
| Travel | - | - | - | $17,475 |
| Information Technology | - | - | - | $4,073 |
| Fees for Services Accounting | - | - | - | $3,250 |
| Other Expenses | - | - | - | $1,237 |
| Total Functional Expenses | $0 | $0 | $0 | $3,846,194 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Parties | $550,618 |
“The organization has two classes of members, class a and class b. The class a members shall be the same persons as the members of the board of directors of the corporation. The class a members are the only members of the corporation with voting rights. The class a members shall exercise those voting rights in their capacities as directors of the corporation rather than as members. The qualifications for, and manner of selection of class a members are governed by the provisions of these bylaws relating to the qualifications for, and manner of selection of directors, and the powers and responsibilities of class a members are governed by the provisions of these bylaws relating to the power and responsibilities of directors. The class b members of the corporation shall consist of all members of phi sigma sigma, inc. (the "fraternity") who are not class a members of the corporation. Class b members shall have no voting rights.”
“The phi sigma sigma inc. Board of directors has the authority to appoint a simple majority of the voting members of the organization's board of directors.”
“There are no committees whose authority replaces that of the governing body; all key decisions are brought to the board as a whole for voting.”
“The organization sends a draft of the tax return to the officers and board members for review. Any questions are answered by the treasurer or tax preparer. Upon explanation of the questions and/or changes to the return, a final version is approved by the officers and board members.”
“Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: a) has received a copy of the conflicts of interest policy, b) has read and understands the policy, c) has agreed to comply with the policy”
“Governing documents and financial statements are available to the general public upon request.”
“The organization utilizes a professional employer organization (peo) for payroll processing. All payroll returns are filed under the peo's federal identification number.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 96162 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 114451 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 74528 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 822079 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | OWN, CONVEY, LEASE, PROVIDE EQUIPMENT, MAINTAIN AND MANAGE LIVING AND/OR MEETING QUARTERS FOR MEMBERS OF COLLEGIATE CHAPTERS OF PHI SIGMA SIGMA, INC. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MICHELLE ARDERN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4107991224 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1213 LIBERTY RD STE J 335 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELDERSBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21784 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 361249 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 302628 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 767811 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 7305 BALTIMORE AVE 303 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | COLLEGE PARK |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 20740 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | GILL GRILLING COMPANY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | FOOD SERVICE |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 59317 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 3607600 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3256264 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -530613 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 238594 |
| IRS990/CYTotalExpensesAmt | 0 | 3846194 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3315581 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 449197 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1181828 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 408022 |
| IRS990/Desc | 0 | OWN, CONVEY, LEASE, PROVIDE EQUIPMENT, MAINTAIN AND MANAGE LIVING AND/OR MEETING QUARTERS FOR MEMBERS OF COLLEGIATE CHAPTERS OF PHI SIGMA SIGMA, INC. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 810 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 810 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 22 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 56180 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 79962 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 5091 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARY KATHLEEN WONNENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SANDY GROSSMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BARBARA GENTRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WENDY LAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ALICIA SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LINDSAY SIOLKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHELLE ARDERN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 143218 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1993 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 3315581 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupExemptionNum | 0 | 0942 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4073 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 43415 |
| IRS990/InterestGrp/TotalAmt | 0 | 47284 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 25 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2980246 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4338944 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3961159 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6941405 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | OWN, CONVEY, LEASE, PROVIDE EQUIPMENT, MAINTAIN AND MANAGE LIVING AND/OR MEETING QUARTERS FOR MEMBERS OF COLLEGIATE CHAPTERS OF PHI SIGMA SIGMA, INC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 780413 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 626074 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3191764 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2663091 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3190954 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2662281 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1872411 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 90277 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 176526 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 198161 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 36010 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEAL PLAN |
| IRS990/OtherExpensesGrp/Desc | 1 | STAFF SUPPORT & SERVICE |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 787925 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 192345 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3744 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1237 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 319711 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 550618 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 171068 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31516 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 36000 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 500 |
| IRS990/PrincipalOfficerNm | 0 | MARY KATHLEEN WONNENBERG |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 1940 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 532000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 532000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 532000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CHAPTER ROOM & BOARD |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PARLOR FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2735251 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 335744 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 185269 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2735251 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 335744 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 185269 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 630284 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -19257 |
| IRS990/PYOtherExpensesAmt | 0 | 4155279 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3719900 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -85139 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 260787 |
| IRS990/PYTotalExpensesAmt | 0 | 4416066 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4330927 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -530613 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 59317 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| 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 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2763044 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 425447 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3188491 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 72044 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1823966 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1896010 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 254597 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 254597 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 871474 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 730833 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1602307 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 550618 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED PARTIES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3961159 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 550618 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR PAYROLL PROCESSING. ALL PAYROLL RETURNS ARE FILED UNDER THE PEO'S FEDERAL IDENTIFICATION NUMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS TWO CLASSES OF MEMBERS, CLASS A AND CLASS B. THE CLASS A MEMBERS SHALL BE THE SAME PERSONS AS THE MEMBERS OF THE BOARD OF DIRECTORS OF THE CORPORATION. THE CLASS A MEMBERS ARE THE ONLY MEMBERS OF THE CORPORATION WITH VOTING RIGHTS. THE CLASS A MEMBERS SHALL EXERCISE THOSE VOTING RIGHTS IN THEIR CAPACITIES AS DIRECTORS OF THE CORPORATION RATHER THAN AS MEMBERS. THE QUALIFICATIONS FOR, AND MANNER OF SELECTION OF CLASS A MEMBERS ARE GOVERNED BY THE PROVISIONS OF THESE BYLAWS RELATING TO THE QUALIFICATIONS FOR, AND MANNER OF SELECTION OF DIRECTORS, AND THE POWERS AND RESPONSIBILITIES OF CLASS A MEMBERS ARE GOVERNED BY THE PROVISIONS OF THESE BYLAWS RELATING TO THE POWER AND RESPONSIBILITIES OF DIRECTORS. THE CLASS B MEMBERS OF THE CORPORATION SHALL CONSIST OF ALL MEMBERS OF PHI SIGMA SIGMA, INC. (THE "FRATERNITY") WHO ARE NOT CLASS A MEMBERS OF THE CORPORATION. CLASS B MEMBERS SHALL HAVE NO VOTING RIGHTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PHI SIGMA SIGMA INC. BOARD OF DIRECTORS HAS THE AUTHORITY TO APPOINT A SIMPLE MAJORITY OF THE VOTING MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THERE ARE NO COMMITTEES WHOSE AUTHORITY REPLACES THAT OF THE GOVERNING BODY; ALL KEY DECISIONS ARE BROUGHT TO THE BOARD AS A WHOLE FOR VOTING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION SENDS A DRAFT OF THE TAX RETURN TO THE OFFICERS AND BOARD MEMBERS FOR REVIEW. ANY QUESTIONS ARE ANSWERED BY THE TREASURER OR TAX PREPARER. UPON EXPLANATION OF THE QUESTIONS AND/OR CHANGES TO THE RETURN, A FINAL VERSION IS APPROVED BY THE OFFICERS AND BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B) HAS READ AND UNDERSTANDS THE POLICY, C) HAS AGREED TO COMPLY WITH THE POLICY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINES 2A AND 2B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | PHI SIGMA SIGMA INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | PHI SIGMA SIGMA FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 530220898 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 205942561 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(7) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | FRATERNAL ORGANIZATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | RAISE FUNDS FOR EDUCATIONAL GRANTS, SCHOLARSHIPS, AND SUPPORT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1213 LIBERTY ROAD STE 335 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1213 LIBERTY ROAD STE 335 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ELDERSBURG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | ELDERSBURG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | MD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 21784 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 21784 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 59317 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 192345 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | COST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | COST |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | PHI SIGMA SIGMA FOUNDATION INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | PHI SIGMA SIGMA INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | O |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4987247 |
| IRS990/TotalAssetsEOYAmt | 0 | 5284527 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4987247 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5284527 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 59317 |
| IRS990/TotalEmployeeCnt | 0 | 22 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3846194 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1795483 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2621436 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1795483 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2621436 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3191764 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2663091 |
| IRS990/TotalOtherCompensationAmt | 0 | 5091 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3256264 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3256264 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3315581 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4987247 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5284527 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 143218 |
| IRS990/TravelGrp/TotalAmt | 0 | 17475 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 150000 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 148465 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1213 LIBERTY RD STE J 335 |
| IRS990/USAddress/CityNm | 0 | ELDERSBURG |
| IRS990/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/USAddress/ZIPCd | 0 | 21784 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.PHISIGMASIGMA.ORG/HOUSING |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARY KATHLEEN WONNENBERG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4107991224 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PHI SIGMA SIGMA NATIONAL HOUSING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PHIS |
| ReturnHeader/Filer/EIN | 0 | 650434520 |
| ReturnHeader/Filer/PhoneNum | 0 | 4107991224 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1213 LIBERTY RD STE J 335 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELDERSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21784 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351178661 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BLUE & CO LLC |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.