Nonprofit · EIN 14-6038162
PHI KAPPA THETA FRATERNITY
Also known as NEW YORK SIGMA AT RPI
Tax-exempt · TROY, NY 12180
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $187,064 | $295,241 | -$108,177 | $891,600 | $12,500 | $879,100 |
| May 31, 2024 | 990 | $154,530 | $155,252 | -$722 | $993,505 | $12,500 | $981,005 |
| May 31, 2023 | 990 | $175,371 | $124,916 | $50,455 | $947,425 | $12,500 | $934,925 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $87,187
- Program service revenue
- $0
- Investment income
- $33,892
- Net rental income
- $65,985
- Net gain from sales of assets
- $18,489
- Other revenue
- $65,985
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,985
- Depreciation
- $77,798
- Program services (functional)
- $281,042
- Management and general (functional)
- $14,199
Balance sheet and other
- Total assets, start of year
- $993,505
- Total assets, end of year
- $891,600
- Total liabilities, end of year
- $12,500
- Net assets, end of year
- $879,100
- Land, buildings and equipment
- $371,364
- Publicly traded securities
- $462,622
- Net assets without donor restrictions
- $879,100
- Gross unrelated business income
- $15,403
- Gross receipts
- $362,626
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1967
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIC BIENSTOCK | PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRIAN DILENO | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
990 for the year ended May 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACK FICO | SECRETARY Officer | 1 | $0 |
| MICHAEL CERIELLO | PRESIDENT Officer | 1 | $0 |
| BRIAN DILENO | VICE PRESIDENT Officer | 1 | $0 |
990 for the year ended May 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALEXANDER MARCUS | TREASURER Officer | 1 | $0 |
| NICHOLAS MONTI | PRESIDENT Officer | 1 | $0 |
| LUCAS WAFER | VICE PRESIDENT Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 107 SUNSET TER, TROY, NY 12180-2639
- In care of
- % BRIAN DILENO
- Principal officer (990 for 2024)
- BRIAN DILENO, 418 BROADWAY 6086, ALBANY, NY 12207
- Signed the 990
- BRIAN DILENO, TREASURER
- Phone
- (518) 291-8318
- Return prepared by
- VFG ADVISORY LLC
Mission
EDUCATIONAL FRATERNITY ALUMNI ORGANIZATION - TO PROVIDE AND MAINTAIN CHAPTER HOUSING FOR UNDERGRADUATE MEMBERS.
Program accomplishments
- TO PROVIDE HOUSING AND SERVICES TO UNDERGRADUATE MEMBERS.Expenses $281,042
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 14-6038162
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1967
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 1518: PHI KAPPA THETA FRATERNITY
- Assets (IRS master file)
- $891,600
- Income (IRS master file)
- $362,626
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $187,064 | $295,241 | $891,600 | XML |
| 990 | May 2024 | $154,530 | $155,252 | $993,505 | XML |
| 990 | May 2023 | $175,371 | $124,916 | $947,425 | IRS |
| 990 | May 2022 | $131,357 | $89,077 | $932,786 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 14-6038162).
Questions about PHI KAPPA THETA FRATERNITY
- What is the EIN of PHI KAPPA THETA FRATERNITY?
- The employer identification number (EIN) of PHI KAPPA THETA FRATERNITY is 14-6038162.
- Is PHI KAPPA THETA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1967.
- Are donations to PHI KAPPA THETA FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI KAPPA THETA FRATERNITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PHI KAPPA THETA FRATERNITY due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI KAPPA THETA FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of PHI KAPPA THETA FRATERNITY?
- The 990 for the year ended May 31, 2025 names BRIAN DILENO.
- Who are the officers and directors of PHI KAPPA THETA FRATERNITY?
- The 990 for the year ended May 31, 2025 lists 2 people; 0 received compensation from the organization.
- How much revenue does PHI KAPPA THETA FRATERNITY have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $187,064, expenses of $295,241 and total assets of $891,600 at year end.
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