PHI KAPPA THETA FRATERNITY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Principal Officer

Stephen Otremba

Phone

7036623575

Tax Period

2018-10-01 to 2019-09-30

PHI KAPPA THETA FRATERNITY, founded in 1961, is a small nonprofit that reported $352K in total revenue in fiscal year 2018. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $74K, a strong 21% operating margin.

Mission

TO PROVIDE STANDARD FRATERNITY SERVICES, ACCOMMODATIONS, COMMUNITY SERVICES, SOCIAL EVENTS, TYPICALLY PERFORMED FOR STUDENTS AT THE BOSTON MA LOCATION

Program Service Accomplishments

Program 1

Payment for house rent, appliances and repairs for the house, decorations for the house.

Program 2

Payment for supermarket food purchases, food catering services

Program 3

Payment for various recreational activities at off-site venues, such as laser tag.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $351,828

Investment Income $0

Other Revenue $0

TOTAL REVENUE $351,828

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $278,132

TOTAL EXPENSES $278,132

Year-over-Year Comparison

	2018	2017	Change
Revenue	$351,828	$315,307	+0.1%
Expenses	$278,132	$315,951	-0.1%
Net Income	$73,696	$-644	-115.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Alex Encinas	President	15	Officer	$0	$0	$0
Wilson Spearman	Treasurer	5	Officer	$0	$0	$0
Stephen Otremba	Vice President	5	Officer	$0	$0	$0
Isaac Toscano	House Manager	5	Officer	$0	$0	$0
Rayden Chia	Personnel Director	5	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2019	$351,828	$278,132	$91,693	$73,696
2018	$315,307	$315,951	$17,997	$-644