THE PHI SIGMA KAPPA CHAPTER HOUSE ASSOCIATION (EIN 550617210) - 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

1893

Legal Domicile

Principal Officer

Jeff Bowser

Phone

2298869690

Tax Period

2024-07-01 to 2025-06-30

THE PHI SIGMA KAPPA CHAPTER HOUSE ASSOCIATION, founded in 1893, is a small nonprofit in the Community Improvement sector that reported $207K in total revenue in fiscal year 2024. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $270K exceeded revenue, resulting in a 30% operating deficit.

Mission

Providing housing and academic areas for fraternity members at West Virginia University

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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 $47,292

Program Service Revenue $159,792

Investment Income $9

Other Revenue $0

TOTAL REVENUE $207,093

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $755

Program Expenses $269,011

Other Expenses $270,252

TOTAL EXPENSES $270,252

Year-over-Year Comparison

	2024	2023	Change
Revenue	$207,093	$366,184	-0.4%
Expenses	$270,252	$311,301	-0.1%
Net Income	$-63,159	$54,883	-2.2%

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
Mark Mangano	Director	1	Director	$0	$0	$0
Todd Koonts	Director	1	Director	$0	$0	$0
Adam Smith	Director	1	Director	$0	$0	$0
Jeff Bowser	President	2	Director	$0	$0	$0
Mark Pagliaro	Director	1	Director	$0	$0	$0
Lou Garvin	Director	1	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	$207,093	$270,252	$958,748	$-63,159
2024	$366,184	$311,301	$1,038,331	$54,883
2023	$215,402	$282,507	$1,106,839	$-67,105
2022	$297,672	$297,101	$1,205,383	$571
2021	$253,421	$266,135	$1,258,118	$-12,714
2018	$285,813	$348,539	$1,403,952	$-62,726

THE PHI SIGMA KAPPA CHAPTER HOUSE ASSOCIATION