Civic Intelligence

Phi Kappa Sigma Building Association

990EZ • Fiscal year 2024 • EIN 76-0700911

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 23, 2025

Organization ProfileWWW.PKS.ORG
P O Box 567Bristow, OK 74010

(918) 367-3333

Siviq Scores

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

Liabilities / Assets

80th percentile

0.15x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

99th percentile

3.07x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

98th percentile

79%

Higher net margin than 98% of similar nonprofits.

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

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

56th percentile

4.2%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

97th percentile

119%

Faster revenue growth than 97% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$102,642

Up $4,099 (+4.2%) from 2023

Net Assets

Up

$86,737

Up $4,099 (+5.0%) from 2023

Liabilities

Flat

$15,905

Flat from 2023

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin98th percentile

Revenue

Up

$5,178

Up $2,817 (+119%) from 2023

Expenses

Up

$1,079

Up $234 (+28%) from 2023

Net Income

Up

$4,099

Up $2,583 (+170%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $985,337Liabilities 2011: $117,073Net Assets 2011: $868,2642011Assets 2012: $999,175Liabilities 2012: $145,978Net Assets 2012: $853,1972012Assets 2013: $2,642,404Liabilities 2013: $1,752,812Net Assets 2013: $889,5922013Assets 2014: $2,012Liabilities 2014: $02014Assets 2015: $4,157,367Liabilities 2015: $3,043,026Net Assets 2015: $1,114,3412015Assets 2016: $4,054,487Liabilities 2016: $2,986,065Net Assets 2016: $1,068,4222016Assets 2017: $4,022,278Liabilities 2017: $3,055,917Net Assets 2017: $966,3612017Assets 2018: $4,001,112Liabilities 2018: $3,007,787Net Assets 2018: $993,3252018Assets 2020: $3,872,952Liabilities 2020: $2,899,331Net Assets 2020: $973,6212020Assets 2021: $99,381Liabilities 2021: $15,905Net Assets 2021: $83,4762021Assets 2022: $97,027Liabilities 2022: $15,905Net Assets 2022: $81,1222022Assets 2023: $98,543Liabilities 2023: $15,905Net Assets 2023: $82,6382023Assets 2024: $102,642Liabilities 2024: $15,905Net Assets 2024: $86,7372024

Highlighted filing

2024

Assets$102,642
Liabilities$15,905
Net Assets$86,737
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$500K$0-$500K-$1.0MRevenue 2011: $81,591Expenses 2011: $76,481Net Income 2011: $5,1102011Revenue 2012: $60,238Expenses 2012: $75,305Net Income 2012: -$15,0672012Revenue 2013: $120,983Expenses 2013: $84,588Net Income 2013: $36,3952013Revenue 2014: $7,721Expenses 2014: $0Net Income 2014: $7,7212014Revenue 2015: $171,958Expenses 2015: $299,056Net Income 2015: -$127,0982015Revenue 2016: -$33,197Expenses 2016: $12,722Net Income 2016: -$45,9192016Revenue 2017: -$59,076Expenses 2017: $2,985Net Income 2017: -$62,0612017Revenue 2018: $28,089Expenses 2018: $1,125Net Income 2018: $26,9642018Revenue 2020: -$8,807Expenses 2020: $200Net Income 2020: -$9,0072020Revenue 2021: -$890,029Expenses 2021: $116Net Income 2021: -$890,1452021Revenue 2022: $346Expenses 2022: $2,700Net Income 2022: -$2,3542022Revenue 2023: $2,361Expenses 2023: $845Net Income 2023: $1,5162023Revenue 2024: $5,178Expenses 2024: $1,079Net Income 2024: $4,0992024

Highlighted filing

2024

Revenue$5,178
Expenses$1,079
Net Income$4,099
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$20,076
Mission and Program Overview

Mission

The objects of Phi Kappa Sigma Fraternity shall be the promotion ofgood fellowship and the cultivation of the social virtues among ourmembers; the protection of just rights and the advancement of thebest interests, present and future, individual and collective, of allthose who shall be associated together as members of this Fraternity;the encouragement of good scholarship and the breadth of training forour members; and cooperation in the educational and cultural programsof institutions of higher education in which our Chapters are located.

Program Services

DescriptionGrantsExpenses
Perpetuate the Omicron Chapter of Phi Kppa Sigma Fraternity at the University of Oklahoma, Norman, Oklahoma; to supplement the student members' classroom experience and contribute to their personal development in the areas of education, morals, manners, culture and philosophy by providing them a safe, wholesome living environment and culture in which they can thrive. The fraternity attracts men of good character and scholastic and augments and fosters the education experience.-$1,079
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KEVIN CALIENDOPresident-$0--
BLAKE THOMPSONDirector-$0--
BRENT MORGANDirectorPT$0--
WILLIAM MCCALEBDirector-$0--
DREW B THOMPSONDirector-$0--
MICHAEL S LOEFFLERSecretary/Treas-$0--
MIKE RHEADirector-$0--
Filing and Contact Details

Filer

Filer Name
Phi Kappa Sigma Building Association
EIN
76-0700911
Phone
9183673333
Address
P O BOX 567, BRISTOW, OK 74010

Signing Officer

Name
Michael S Loeffler
Title
Secretary/treas
Signed
2025-09-23
Discuss with paid preparer
Yes

Preparer

Firm
Lohrey & Associates PLLC
Address
1924 S Utica 900, Tulsa, OK 74104
Preparer
Jay Stallsmith
Phone
9187438900
Supplemental Narrative

Additional Explanations

Other Expenses.1

“OFFICE EXPENSE $229”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $15905 Accounts Payable and Accrued Expenses - Ending $15905”

Raw XML Appendix126 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/PersonNm0MIKE LOEFFLER
IRS990EZ/BooksInCareOfDetail/PhoneNum09183673333
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 567
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BRISTOW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OK
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd074010
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt098543
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0102642
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt014898
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04099
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0850
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt098543
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0102642
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt01716
IRS990EZ/GrossReceiptsAmt020076
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt03462
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt082638
IRS990EZ/NetAssetsOrFundBalancesEOYAmt086737
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt082638
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt086737
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt26.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KEVIN CALIENDO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BLAKE THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRENT MORGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WILLIAM MCCALEB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DREW B THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MICHAEL S LOEFFLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MIKE RHEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0229
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The objects of Phi Kappa Sigma Fraternity shall be the promotion ofgood fellowship and the cultivation of the social virtues among ourmembers; the protection of just rights and the advancement of thebest interests, present and future, individual and collective, of allthose who shall be associated together as members of this Fraternity;the encouragement of good scholarship and the breadth of training forour members; and cooperation in the educational and cultural programsof institutions of higher education in which our Chapters are located.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Perpetuate the Omicron Chapter of Phi Kppa Sigma Fraternity at the University of Oklahoma, Norman, Oklahoma; to supplement the student members' classroom experience and contribute to their personal development in the areas of education, morals, manners, culture and philosophy by providing them a safe, wholesome living environment and culture in which they can thrive. The fraternity attracts men of good character and scholastic and augments and fosters the education experience.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01079
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt016614
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OK
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt015905
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt015905
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt01079
IRS990EZ/TotalProgramServiceExpensesAmt01079
IRS990EZ/TotalRevenueAmt05178
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.PKS.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICE EXPENSE $229
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounts Payable and Accrued Expenses - Beginning $15905 Accounts Payable and Accrued Expenses - Ending $15905
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL S LOEFFLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI KAPPA SIGMA BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PHIK
ReturnHeader/Filer/EIN0760700911
ReturnHeader/Filer/PhoneNum09183673333
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 567
ReturnHeader/Filer/USAddress/CityNm0BRISTOW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd074010
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0731013505
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lohrey & Associates PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01924 S Utica 900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tulsa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd074104
ReturnHeader/PreparerPersonGrp/PhoneNum09187438900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY STALLSMITH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-09-23T04:44:24-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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
$102,642
Liabilities
$15,905
Net assets
$86,737
Revenue
$5,178
Expenses
$1,079
Net income
$4,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.10$0.02$0.09$0.01$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.02$0.08$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.02$0.08$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.10$0.02$0.08$0.89$0.00$0.89
2020Detailed filing. Detailed filing data is available for this year.$3.87$2.90$0.97$0.01$0.00$0.01
2018Summary only. Only limited summary data is available for this year.$4.00$3.01$0.99$0.03$0.00$0.03
2017Summary only. Only limited summary data is available for this year.$4.02$3.06$0.97$0.06$0.00$0.06
2016Summary only. Only limited summary data is available for this year.$4.05$2.99$1.07$0.03$0.01$0.05
2015Summary only. Only limited summary data is available for this year.$4.16$3.04$1.11$0.17$0.30$0.13
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.01$0.00$0.01
2013Summary only. Only limited summary data is available for this year.$2.64$1.75$0.89$0.12$0.08$0.04
2012Summary only. Only limited summary data is available for this year.$1.00$0.15$0.85$0.06$0.08$0.02
2011Summary only. Only limited summary data is available for this year.$0.99$0.12$0.87$0.08$0.08$0.01