Nonprofit · EIN 54-0340387
PI KAPPA PHI FRATERNITY
Also known as RHO
Tax-exempt · LEXINGTON, VA 24450
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $191,660 | $239,285 | -$47,625 | $86,056 | $0 | $86,056 |
| June 30, 2024 | 990 | $246,380 | $234,783 | $11,597 | $133,681 | $0 | $133,681 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $191,660
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $662
- Occupancy
- $3,321
- Travel
- $9,620
Balance sheet and other
- Total assets, start of year
- $133,681
- Total assets, end of year
- $86,056
- Total liabilities, end of year
- $0
- Net assets, end of year
- $86,056
- Net assets without donor restrictions
- $86,056
- Gross receipts
- $191,660
- Employees
- 0
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 |
|---|---|---|---|
| BRANDON MAKOWSKI | VICE PRESIDE Officer | 10 | $0 |
| CALEB SHORT | PRESIDENT Officer | 10 | $0 |
| TROY SPILLMAN | TREASURER Officer | 10 | $0 |
| WILL VAUGHN | SECRETARY Officer | 10 | $0 |
990 for the year ended June 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS LEE | PRESIDENT Officer | 10 | $0 |
| RYAN REED | SECRETARY Officer | 10 | $0 |
| KAMERON SAALFRANK | VICE PRESIDE Officer | 10 | $0 |
| TROY SPILLMAN | TREASURER Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1489, LEXINGTON, VA 24450-1489
- In care of
- % SWISHER & JOHNSON
- Principal officer (990 for 2024)
- TROY SPILLMAN, PO BOX 1489, LEXINGTON, VA 24450
- Signed the 990
- TROY SPILLMAN, TREASURER
- Phone
- (540) 463-7131
- Return prepared by
- SWISHER & JOHNSON CPAS PLC
Mission
COLLEGE FRATERNITY CHAPTER
Program accomplishments
- COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
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
- 54-0340387
- 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
- 0424: PI KAPPA PHI FRATERNITY
- Assets (IRS master file)
- $86,056
- Income (IRS master file)
- $191,660
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $191,660 | $239,285 | $86,056 | XML |
| 990 | June 2024 | $246,380 | $234,783 | $133,681 | XML |
| 990 | June 2023 | $246,265 | $230,255 | $122,084 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | 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 54-0340387).
Questions about PI KAPPA PHI FRATERNITY
- What is the EIN of PI KAPPA PHI FRATERNITY?
- The employer identification number (EIN) of PI KAPPA PHI FRATERNITY is 54-0340387.
- Is PI KAPPA PHI FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
- Are donations to PI KAPPA PHI FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PI KAPPA PHI 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 PI KAPPA PHI 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 PI KAPPA PHI 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 PI KAPPA PHI FRATERNITY?
- The 990 for the year ended June 30, 2025 names TROY SPILLMAN.
- Who are the officers and directors of PI KAPPA PHI FRATERNITY?
- The 990 for the year ended June 30, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PI KAPPA PHI FRATERNITY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $191,660, expenses of $239,285 and total assets of $86,056 at year end.
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