Civic Intelligence

Pi Beta Phi Fraternity California Epsilon Chapter

990 • Fiscal year 2016 • EIN 95-6068186

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 15, 2017

5080 College PlaceSan Diego, CA 92115

(636) 256-0680

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.08x

Higher debt load relative to assets than 72% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.03x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Net Margin

60th percentile

6.5%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

24%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$163,420

Up $29,074 (+22%) from 2015

Net Assets

Up

$150,737

Up $24,990 (+20%) from 2015

Liabilities

Up

$12,683

Up $4,084 (+47%) from 2015

Revenue

Up

$387,132

Up $75,403 (+24%) from 2015

Expenses

Up

$362,142

Up $28,628 (+8.6%) from 2015

Net Income

Up

$24,990

Up $46,775 (+215%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $143,020Liabilities 2011: $14,063Net Assets 2011: $128,9572011Assets 2012: $139,788Liabilities 2012: $17,832Net Assets 2012: $121,9562012Assets 2013: $119,169Liabilities 2013: $12,400Net Assets 2013: $106,7692013Assets 2014: $150,682Liabilities 2014: $3,150Net Assets 2014: $147,5322014Assets 2015: $134,346Liabilities 2015: $8,599Net Assets 2015: $125,7472015Assets 2016: $163,420Liabilities 2016: $12,683Net Assets 2016: $150,7372016Assets 2017: $180,486Liabilities 2017: $13,865Net Assets 2017: $166,6212017Assets 2018: $224,218Liabilities 2018: $11,340Net Assets 2018: $212,8782018Assets 2019: $255,940Liabilities 2019: $12,870Net Assets 2019: $243,0702019Assets 2020: $265,348Liabilities 2020: $0Net Assets 2020: $265,3482020Assets 2021: $171,795Liabilities 2021: $0Net Assets 2021: $171,7952021Assets 2022: $277,509Liabilities 2022: $4,049Net Assets 2022: $273,4602022Assets 2023: $372,114Liabilities 2023: $66,044Net Assets 2023: $306,0702023Assets 2024: $322,006Liabilities 2024: $0Net Assets 2024: $322,0062024Assets 2025: $382,033Liabilities 2025: $0Net Assets 2025: $382,0332025

Highlighted filing

2016

Assets$163,420
Liabilities$12,683
Net Assets$150,737

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $492,7212011Expenses 2012: $291,2192012Revenue 2013: $301,776Expenses 2013: $316,963Net Income 2013: -$15,1872013Revenue 2014: $326,350Expenses 2014: $285,587Net Income 2014: $40,7632014Revenue 2015: $311,729Expenses 2015: $333,514Net Income 2015: -$21,7852015Revenue 2016: $387,132Expenses 2016: $362,142Net Income 2016: $24,9902016Revenue 2017: $391,847Expenses 2017: $375,963Net Income 2017: $15,8842017Revenue 2018: $426,410Expenses 2018: $380,153Net Income 2018: $46,2572018Revenue 2019: $410,444Expenses 2019: $380,252Net Income 2019: $30,1922019Revenue 2020: $371,112Expenses 2020: $348,834Net Income 2020: $22,2782020Revenue 2021: $311,434Expenses 2021: $404,986Net Income 2021: -$93,5522021Revenue 2022: $830,090Expenses 2022: $728,425Net Income 2022: $101,6652022Revenue 2023: $900,244Expenses 2023: $868,034Net Income 2023: $32,2102023Revenue 2024: $1,068,415Expenses 2024: $1,052,479Net Income 2024: $15,9362024Revenue 2025: $1,097,513Expenses 2025: $1,037,486Net Income 2025: $60,0272025

Highlighted filing

2016

Revenue$387,132
Expenses$362,142
Net Income$24,990
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 15, 2017
Return Version
2015v3.0
Gross Receipts
$387,284
Mission and Program Overview

Mission

To mutually encourage and assist members in social, mental, and moral advancement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$99,992$120,027▲ $20,035
Cash and Non-Interest-Bearing Accounts$33,715$41,949▲ $8,234
Accounts Receivable$639$1,444▲ $805
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$134,346$163,420▲ $29,074
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$2,055$12,633▲ $10,578
Accounts Payable and Accrued Expenses$6,544$50▼ $6,494
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$8,599$12,683▲ $4,084
Net Assets / Fund Balance
Unrestricted Net Assets$125,747$150,737▲ $24,990
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$125,747$150,737▲ $24,990
Total Liabilities and Net Assets / Fund Balance$134,346$163,420▲ $29,074
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lindsey Jones 2015Chapter President
Marla Melling 2016Chapter President
Bailey Hughes 2016VP Administration
Olivia Jarrett 2015VP Administration
Cassidy Ngai 2016VP Communications
Sierra Simon 2015VP Communications
Mackenzie Hill 2015VP Event Planning
Marisa Woo 2016VP Event Planning
Emily Phillips 2016VP Finance
Megan Thompson 2015VP Finance
Brittain Cetina 2016VP Fraternity Development
Cambria Bank 2015VP Fraternity Development
Gabrielle Gimber 2016VP Housing
Sarah Clausing 2015VP Housing
Cassidy Lutz 2016VP Member Development
Sophy Danault 2015VP Member Development
Addison Gardner 2015VP Membership
Jenna Beuck 2016VP Membership
Amanda Huff 2016VP Philanthropy
Devin Rodriguez 2015VP Philanthropy
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$386,584
Investment Income
$35
Other Revenue
$513
Change in Net Assets
$24,990
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,802
Grants and Similar Amounts Paid$5,340
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$215,335
Fees for Services Other---$19,230
Advertising---$11,774
Office Expenses---$6,997
Information Technology---$6,575
Grants to Domestic Orgs---$5,340
Fees for Services Accounting---$3,336
Conferences and Meetings---$3,321
Insurance---$3,016
Payments to Affiliates---$945
Other Expenses---$819
All Other Expenses---$500
Total Functional Expenses$0$0$0$362,142
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pi Beta Phi FoundationTown Country, MO501(c)(3)Charitable$5,340
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$665
Fundraising Direct Expenses$152
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$12,630
Due to Members$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

The organization is a membership organization consisting of undergraduate members and alumnae members who participate in activities held by the chapter.

FORM 990, PART VI, SECTION A, LINE 7A:

The executive council of the chapter is elected by the undergraduate and alumnae members.

FORM 990, PART VI, SECTION A, LINE 7B:

Decisions made by the executive council of the organization must be voted on by members of the chapter.

FORM 990, PART VI, SECTION A, LINE 8B:

There is no committee with authority to act on behalf of the governing body.

FORM 990, PART VI, SECTION B, LINE 11:

The vice president of finance, under the guidance of the alumnae advisory committee financial advisor, reviewed form 990 in detail on behalf of the executive council.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pi Beta Phi California Epsilon Chapter
EIN
95-6068186
In Care Of
% VP OF FINANCE
Phone
6362560680
Address
5080 COLLEGE PLACE, SAN DIEGO, CA 92115

Signing Officer

Name
Demariah Royster
Title
VP of Finance
Phone
6362560680
Signed
2017-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marla Melling
Formed
1949
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
21

Preparer

Firm
Bdo USA Llp
Address
101 S HANLEY RD STE 800, ST LOUIS, MO 63105
Preparer
Mary Jane Pieroni CPA
Phone
3148891100
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IRS990/Form990PartVIISectionAGrp/PersonNm5Olivia Jarrett 2015
IRS990/Form990PartVIISectionAGrp/PersonNm6Devin Rodriguez 2015
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IRS990/Form990PartVIISectionAGrp/PersonNm8Mackenzie Hill 2015
IRS990/Form990PartVIISectionAGrp/PersonNm9Sarah Clausing 2015
IRS990/Form990PartVIISectionAGrp/PersonNm10Marla Melling 2016
IRS990/Form990PartVIISectionAGrp/PersonNm11Cassidy Lutz 2016
IRS990/Form990PartVIISectionAGrp/PersonNm12Brittain Cetina 2016
IRS990/Form990PartVIISectionAGrp/PersonNm13Emily Phillips 2016
IRS990/Form990PartVIISectionAGrp/PersonNm14Jenna Beuck 2016
IRS990/Form990PartVIISectionAGrp/PersonNm15Bailey Hughes 2016
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IRS990/Form990PartVIISectionAGrp/PersonNm17Cassidy Ngai 2016
IRS990/Form990PartVIISectionAGrp/PersonNm18Marisa Woo 2016
IRS990/Form990PartVIISectionAGrp/PersonNm19Gabrielle Gimber 2016
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chapter President
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP Member Development
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP Fraternity Development
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP Finance
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP Membership
IRS990/Form990PartVIISectionAGrp/TitleTxt5VP Administration
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Charitable
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Pi Beta Phi Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0431542735
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01154 Town Country Commons Drive
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Town Country
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd063017
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The California Epsilon Chapter of Pi Beta Phi contributes to qualifying organizations, ensuring the appropriate use of set aside funds.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.10$1.04$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$1.07$1.05$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.07$0.31$0.90$0.87$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.27$0.83$0.73$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.31$0.40$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.37$0.35$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.24$0.41$0.38$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.43$0.38$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.39$0.38$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.15$0.39$0.36$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.13$0.31$0.33$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.33$0.29$0.04
2013Summary only. Only limited summary data is available for this year.$0.12$0.01$0.11$0.30$0.32$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.02$0.12$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.01$0.13$0.49