PHI KAPPA SIGMA ALPHA EPSILON (EIN 366085259) - Form 990 Financial Analysis & Trantor Score

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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

1945

Legal Domicile

Principal Officer

BRIAN COLLINS

Phone

3124986837

Tax Period

2024-07-01 to 2025-06-30

PHI KAPPA SIGMA ALPHA EPSILON, founded in 1945, is a micro nonprofit that reported $44K in total revenue in fiscal year 2024. Revenue fell 86% from the prior year — a significant decline worth monitoring. Expenses of $160K exceeded revenue, resulting in a 263% operating deficit.

Mission

ALPHA EPSILON OF PHI KAPPA SIGMA EDUCATIONAL SOCIETY'S (THE SOCIETY) PURPOSE IS TO COLLECT RENTS AND MAINTAIN THE BUILDINGS USED BY THE FRATERNITY. THE SOCIETY ALSO MAINTAINS THE CONTINUITY OF THE FRATERNITY WITH RESPECT TO MEMBERSHIP SIZE, WHICH INCLUDES SUBSIDIZING THE FRATERNITY WHEN MEMBERSHIP NUMBERS GET TOO LOW TO SUSTAIN OPERATIONS.

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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 $0

Program Service Revenue $0

Investment Income $44,008

Other Revenue $0

TOTAL REVENUE $44,008

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $159,687

TOTAL EXPENSES $159,687

Year-over-Year Comparison

	2024	2023	Change
Revenue	$44,008	$321,875	-0.9%
Expenses	$159,687	$82,958	+0.9%
Net Income	$-115,679	$238,917	-1.5%

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

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
BRIAN COLLINS	PRESIDENT	1.00	Officer Director	$0	$0	$0
BRAD FORD	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
HUY NGO	TREASURER	1.00	Officer Director	$0	$0	$0
DAKOTA BETTS	SECRETARY	1.00	Officer Director	$0	$0	$0
KASEY KLYNSTRA	MEMBER-AT-LARGE/COMMITTEE CHAIR	1.00	Director	$0	$0	$0
RYAN SUTTON	MEMBER-AT-LARGE/COMMITTEE CHAIR	1.00	Director	$0	$0	$0
MAX FUGERE	MEMBER-AT-LARGE/COMMITTEE CHAIR	1.00	Director	$0	$0	$0
BRYANT SCHULTZ	MEMBER-AT-LARGE	1.00	Director	$0	$0	$0
HASHEM AMARA	MEMBER-AT-LARGE/COMMITTEE CHAIR	1.00	Director	$0	$0	$0
DOUG OPICKA	MAL/COMM. CHAIR (TERM EXP 5/10/25)	1.00	Director	$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
2025	$44,008	$159,687	$1,130,807	$-115,679
2024	$321,875	$82,958	$1,161,367	$238,917
2023	$106,288	$37,857	$915,860	$68,431
2022	$131,509	$60,337	$809,423	$71,172
2021	$130,157	$27,406	$965,867	$102,751
2020	$72,756	$68,114	$689,069	$4,642
2019	$96,071	$70,119	$685,604	$25,952
2018	$66,425	$184,142	$662,754	$-117,717

PHI KAPPA SIGMA ALPHA EPSILON