PHI KAPPA SIGMA 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

1936

Legal Domicile

Principal Officer

RYAN EISNAUGLE

Phone

4632005200

Tax Period

2024-07-01 to 2025-06-30

PHI KAPPA SIGMA FRATERNITY, founded in 1936, is a small nonprofit that reported $955K in total revenue in fiscal year 2024. Expenses of $1.1M exceeded revenue, resulting in a 15% operating deficit.

Mission

PHI KAPPA SIGMA IS MORE THAN A CLUB TO JOIN DURING COLLEGE; IT IS AN INVALUABLE LEARNING EXPERIENCE, A PHILOSOPHY FOR LIVING AND A LIFE-LONG COMMITMENT. ALONG WITH THE RITUAL, OUR PURPOSE AND PRINCIPLES STATE WHAT OUR ORGANIZATION IS AND WHO WE ARE AS BROTHERS OF OUR FRATERNITY. ALL BROTHERS TAKE AN OATH TO UPHOLD THESE IDEALS, AND IT IS UP TO ALL TO ENSURE THAT WE, PRESENT AND FUTURE, LEARN AND UNDERSTAND WHAT IS REQUIRED TO INCORPORATE BEING A TRUE PHI KAP IN OUR LOCAL CHAPTERS, SCHOOLS, COMMUNITIES, AND OUR LIVES AFTER SCHOOL.

Program Service Accomplishments

Program 1

INSTITUTES: THE MEN OF HONOR LEADERSHIP INSTITUTE IS A COMPREHENSIVE THREE-DAY EXPERIENCE DEVOTED TO HELPING OUR MEMBERS TRANSFORM THEIR COMMUNITIES THROUGH VALUES-BASED ACTION. THE OPERATIONS SKILLS INSTITUTE (OSI) IS A WEEKEND-LONG INSTITUTE FOCUSED ON PROVIDING ADVANCED TRAINING FOR CHAPTER OFFICERS. THE WEEKEND EVENT IS MODELED AROUND BEST PRACTICES OF A CHAPTER RETREAT.

Program 2

THE AMBASSADOR PROGRAM IS AN EXTENSIVE THREE-DAY EXPERIENCE DEVOTED TO HELPING SOME OF OUR BEST CHAPTER LEADERS MAKE A POSITIVE IMPACT ON THEIR CHAPTER AND THE ORGANIZATION. THIS PROGRAM'S...

THE AMBASSADOR PROGRAM IS AN EXTENSIVE THREE-DAY EXPERIENCE DEVOTED TO HELPING SOME OF OUR BEST CHAPTER LEADERS MAKE A POSITIVE IMPACT ON THEIR CHAPTER AND THE ORGANIZATION. THIS PROGRAM'S COMPREHENSIVE CURRICULUM IS DESIGNED TO HELP MEMBERS BECOME CHANGE AGENTS IN THEIR CHAPTERS AND ENCOURAGE CONTINUED ENGAGEMENT WITH THE ORGANIZATION POST-GRADUATION.

Program 3

KEY SESSIONS ARE REGIONAL BETTERMENT PROGRAMS WHERE LOCAL CHAPTERS GATHER TO DISCUSS PRESSING ISSUES WHILE DEVELOPING SOLUTIONS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $39,033

Program Service Revenue $837,182

Investment Income $70,867

Other Revenue $8,222

TOTAL REVENUE $955,304

Expense Breakdown

Grants Paid $0

Salaries & Benefits $228,048

Fundraising Expenses $0

Other Expenses $868,812

TOTAL EXPENSES $1,096,860

Year-over-Year Comparison

	2024	2023	Change
Revenue	$955,304	$934,387	+0.0%
Expenses	$1,096,860	$994,873	+0.1%
Net Income	$-141,556	$-60,486	+1.3%

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

Employees

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

$83,422

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIMOTHY SCHUG	PRESIDENT	2.00	Officer Director	$0	$0	$0
ALEX WEST	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
DANIEL HEISS	VP OF EDUCATION AND LEADER	2.00	Officer Director	$0	$0	$0
DOUG OPICKA	TREASURER	2.00	Officer Director	$0	$0	$0
ARNAV IYER	SECRETARY	2.00	Officer Director	$0	$0	$0
ADRES BURGOS	DIRECTOR	2.00	Director	$0	$0	$0
JAMES COFFMAN	DIRECTOR	2.00	Director	$0	$0	$0
BEN FOURNIER	DIRECTOR	2.00	Director	$0	$0	$0
LOU SEMRAD	DIRECTOR	2.00	Director	$0	$0	$0
JEREMY BECKER	DIRECTOR	2.00	Director	$0	$0	$0
RYAN EISNAUGLE	EXECUTIVE DIRECTOR	40.00	Officer	$82,500	$922	$83,422

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
2025	$955,304	$1,096,860	$1,352,250	$-141,556
2024	No data	No data	No data	No data
2023	$1,004,912	$715,799	$1,503,648	$289,113
2022	$800,168	$930,485	$1,196,871	$-130,317
2020	$884,774	$931,404	$1,419,369	$-46,630
2019	$1,128,174	$1,171,928	$1,301,242	$-43,754