Pi Kap Building Association (EIN 916033264) - 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

1983

Legal Domicile

Principal Officer

Mark D Bennett

Phone

2062321040

Tax Period

2023-01-01 to 2023-12-31

Pi Kap Building Association, founded in 1983, is a micro nonprofit in the Housing & Shelter sector that reported $94K in total revenue in fiscal year 2023. The organization ran a surplus of $66K, a strong 71% operating margin.

Mission

Maintain a fraternity house property and chapter for 60-80 college students in Pullman, WA, for the Gamma Xi Chapter of Pi Kappa Alpha National Fraternity.

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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 (2023)

Revenue Breakdown

Contributions & Grants $8,190

Program Service Revenue $0

Investment Income $13,847

Other Revenue $71,674

TOTAL REVENUE $93,711

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $27,614

TOTAL EXPENSES $27,614

Year-over-Year Comparison

	2023	2022	Change
Revenue	$93,711	$96,708	0.0%
Expenses	$27,614	$57,263	-0.5%
Net Income	$66,097	$39,445	+0.7%

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
Mike Cappetto	President	1.50	Officer Director	$0	$0	$0
Greg Swanson	VP	0.50	Officer Director	$0	$0	$0
Mark Bennett	Treasurer/Secretary	8.00	Officer Director	$0	$0	$0
Dan Shuler	Director	0.50	Director	$0	$0	$0
Dan Studer	Alumni Assoc.	0.50	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
2024	No data	No data	No data	No data
2023	$93,711	$27,614	$472,754	$66,097
2022	$96,708	$57,263	$407,681	$39,445
2021	$69,897	$25,273	$382,414	$44,624
2021	$69,897	$3,748	$382,414	$66,149
2020	$-18,821	$15,569	$310,285	$-34,390
2019	$175,132	$22,447	$344,421	$152,685
2018	$43,088	$31,562	$206,416	$11,526

Pi Kap Building Association