Nonprofit · EIN 38-1555957
PHI KAPPA TAU FRATERNITY
Also known as GAMMA ALPHA CHAPTER
Tax-exempt · HANCOCK, MI 49930
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $180,584 | $156,163 | $24,421 | $627,955 | $0 | $627,955 |
| June 30, 2024 | 990 | $560,885 | $234,489 | $326,396 | $582,193 | $0 | $582,193 |
| June 30, 2023 | 990-EZ | $152,607 | $183,551 | -$30,944 | $258,099 | $2,301 | $255,798 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $19,017
- Program service revenue
- $160,071
- Investment income
- $1,496
- Net gain from sales of assets
- -$2,664
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $13,221
- Salaries, compensation and benefits (total)
- $14,535
- Professional fundraising fees
- $0
- Accounting fees
- $3,608
- Occupancy
- $55,013
- Depreciation
- $5,785
- Program services (functional)
- $150,005
- Management and general (functional)
- $6,158
Balance sheet and other
- Total assets, start of year
- $582,193
- Total assets, end of year
- $627,955
- Total liabilities, end of year
- $0
- Net assets, end of year
- $627,955
- Land, buildings and equipment
- $124,587
- Publicly traded securities
- $321,035
- Net assets without donor restrictions
- $627,955
- Gross unrelated business income
- $1,496
- Gross receipts
- $193,332
- Employees
- 1
- Year formed
- 1957
- State of legal domicile
- MI
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL LORENTZ | CHAIRMAN Trustee or director | 1 | $0 |
| JAY KRISTOLA | TRUSTEE Trustee or director | 1 | $0 |
| LAURA CONNOLY | SCHOLARSHIP Trustee or director | 1 | $0 |
| JIM PETERSON | FINANCIAL AD Trustee or director | 1 | $0 |
| DJ RASNER | TRUSTEE Trustee or director | 1 | $0 |
| ERIK CROWLEY | TRUSTEE Trustee or director | 1 | $0 |
| KYLE KOZIOL | CHAPTER PRES Officer | 3.5 | $0 |
| AVERY WEGNER | VICE PRESIDE Officer | 3.5 | $0 |
| HAYDEN BOTBYL | SECRETARY Officer | 3.5 | $0 |
| GAVIN GUITAR | TREASURER Officer | 3.5 | $0 |
990 for the year ended June 30, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DANIEL LORENTZ | CHAIRMAN Trustee or director | 1 | $0 |
| PAUL BROWN | CHAPTER PRES Officer | 3.5 | $0 |
| ISAAC MILLER | CHAPTER VP Officer | 3.5 | $0 |
| ETHAN SMITH | CHAPTER TREA Officer | 3.5 | $0 |
| NICK EDWARDS | CHAPTER SECR Officer | 3.5 | $0 |
| JIM PETERSON | FINANCIAL AD Trustee or director | 1 | $0 |
| PAUL LABINE | PR ADVISOR Trustee or director | 1 | $0 |
| LAURA CONNOLLY | SCHOLARSHIP Trustee or director | 1 | $0 |
| JAY KRISTOLA | TRUSTEE Trustee or director | 1 | $0 |
| DJ RASNER | TRUSTEE Trustee or director | 1 | $0 |
990-EZ for the year ended June 30, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLY HOUSER | CHAPTER PRES | 10 | $0 |
| ATLAS ROSENBERG | CHAPTER VP | 3 | $0 |
| ISAAC VANDER MEER | CHAPTER TREA | 3 | $0 |
| ETHAN MEHREN | CHAPTER SECR | 1 | $0 |
| DANIEL LORENTZ | CHAIRMAN | 0.5 | $0 |
| JIM PETERSON | FINANCIAL AD | 0.5 | $0 |
| LAURA CONNOLLY | SCHOLARSHIP | 0.5 | $0 |
| JAY KRISTOLA | CHAPTER ADVI | 0.5 | $0 |
| DJ RASNER | RECRUITMENT | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 1209 W QUINCY ST, HANCOCK, MI 49930-1444
- Principal officer (990 for 2024)
- KYLE KOZIOL, 1209 WEST QUINCY STREET, HANCOCK, MI 49930
- Signed the 990
- GAVIN GUITAR, TREASURER
- Phone
- (906) 482-5744
- Website
- WWW.MTU.PHIKAPPATAU.ORG
- Return prepared by
- RUKKILA NEGRO AND ASSOCIATES CPAS PC
Mission
THE FRATERNITY PROMOTES FRIENDSHIP AND WELFARE AMONG ITS MEMBERS BY PROVIDING A PLACE TO LIVE AND BY ORGANIZING VARIOUS SOCIAL EVENTS.
Program accomplishments
- THE FRATERNITY PROMOTES FRIENDSHIP AND WELFARE AMONG IT'S MEMBERS BY PROVIDING A PLACE TO LIVE AND BY ORGANIZING VARIOUS SOCIAL EVENTS.
- THE FRATERNITY PROMOTES FRIENDSHIP AND WELFARE AMONG IT'S MEMBERS BY PROVIDING A PLACE TO LIVE AND BY ORGANIZING VARIOUS SOCIAL EVENTS.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 38-1555957
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0332: PHI KAPPA TAU FRATERNITY
- Assets (IRS master file)
- $627,955
- Income (IRS master file)
- $193,332
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $180,584 | $156,163 | $627,955 | XML |
| 990 | June 2024 | $560,885 | $234,489 | $582,193 | XML |
| 990-EZ | June 2023 | $152,607 | $183,551 | $258,099 | XML |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | June 2020 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
| 990-EZ | June 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 38-1555957).
Questions about PHI KAPPA TAU FRATERNITY
- What is the EIN of PHI KAPPA TAU FRATERNITY?
- The employer identification number (EIN) of PHI KAPPA TAU FRATERNITY is 38-1555957.
- Is PHI KAPPA TAU FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
- Are donations to PHI KAPPA TAU FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PHI KAPPA TAU 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 TAU FRATERNITY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHI KAPPA TAU FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of PHI KAPPA TAU FRATERNITY?
- The 990 for the year ended June 30, 2025 names KYLE KOZIOL.
- Who are the officers and directors of PHI KAPPA TAU FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does PHI KAPPA TAU FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $180,584, expenses of $156,163 and total assets of $627,955 at year end.
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