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Nonprofit · EIN 91-6057699

PHI KAPPA SIGMA FRATERNITY

Also known as ALPHA UPSILON HOUSE CORP

Tax-exempt · SEATTLE, WA 98103

Financials

$140K$201K2023$145K$162K2024
Revenue Expenses · by fiscal year end
Financials of PHI KAPPA SIGMA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$145,003$162,045-$17,042$860,305$336,112$524,193
September 30, 2024990$140,004$200,858-$60,854$759,179$217,944$541,235
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$145,000
Investment income
$3
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$11,304
Depreciation
$44,020

Balance sheet and other

Total assets, start of year
$759,179
Total assets, end of year
$860,305
Total liabilities, end of year
$336,112
Net assets, end of year
$524,193
Land, buildings and equipment
$801,477
Gross receipts
$145,003
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 September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
REGINALD BARNETTTREASURER
Officer
6$0
CY BRINKSECRETARY
Officer
2$0
BRIAN DURKINVICE PRESIDE
Officer
2$0
RICHARD SMIDTPRESIDENT
Officer
4$0
990 for the year ended September 30, 2024: 4 people
NameTitleHours / weekCompensation
REGINALD BARNETTTREASURER
Officer
6$0
BRIAN DURKINVICE PRESIDE
Officer
2$0
AARON SCHMIDTSECRETARY
Officer
2$0
RICHARD SMIDTPRESIDENT
Officer
4$0

Address and contacts

Address (IRS master file)
2311 N 45TH ST 105, SEATTLE, WA 98103-6905
In care of
% MARK LANCASTER
Principal officer (990 for 2024)
RICHARD SMIDT, 3271 NE 104TH ST, SEATTLE, WA 98125
Signed the 990
RICHARD SMIDT, PRESIDENT
Phone
(206) 347-8000
Return prepared by
RD BARNETT PLLC

Mission

REAL ESTATE RENTAL TO FRATERNITY

990 for the year ended September 30, 2025

Program accomplishments

  • PROVISION OF CHAPTER HOUSE FACILITIES TO FRATERNAL LIVING GROUP
    Expenses $162,045 · revenue $145,000

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 15, 2027Not due yet
2024September 30, 2025February 16, 2026990 on file
2023September 30, 2024February 17, 2025990 on file

IRS record

EIN
91-6057699
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$860,305
Income (IRS master file)
$145,003

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$145,003$162,045$860,305XML
990September 2024$140,004$200,858$759,179XML
990September 2023$135,004$150,474$780,999IRS
990September 2022–––IRS
990September 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 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 91-6057699).

Questions about PHI KAPPA SIGMA FRATERNITY

What is the EIN of PHI KAPPA SIGMA FRATERNITY?
The employer identification number (EIN) of PHI KAPPA SIGMA FRATERNITY is 91-6057699.
Is PHI KAPPA SIGMA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
Are donations to PHI KAPPA SIGMA FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does PHI KAPPA SIGMA 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 SIGMA FRATERNITY due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PHI KAPPA SIGMA FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of PHI KAPPA SIGMA FRATERNITY?
The 990 for the year ended September 30, 2025 names RICHARD SMIDT.
Who are the officers and directors of PHI KAPPA SIGMA FRATERNITY?
The 990 for the year ended September 30, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does PHI KAPPA SIGMA FRATERNITY have?
On its 990 for the year ended September 30, 2025 it reported revenue of $145,003, expenses of $162,045 and total assets of $860,305 at year end.

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