PI KAPPA ALPHA FRATERNITY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
PI KAPPA ALPHA FRATERNITY (EIN 02-0351827)
Tax period
2019-07-01 to 2020-06-30
Filed
2020-11-04
IRS object ID
202013099349301446
Schema version
2019v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-11-04T12:39:54-06:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN020354851PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MELANSON HEATH & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1121 RIVERFRONT DRIVEAddressLine1Txt
CityMANCHESTERCityNm
State AbbreviationNHStateAbbreviationCd
ZIP03102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN020351827EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GAMMA MU ALUMNI ASSOCIATIONBusinessNameLine1Txt
Business Name Line2C/O MICHAEL DEMEULEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlGAMMBusinessNameControlTxt
Phone7814519264PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 WEST SHORE ROADAddressLine1Txt
CityMERRIMACCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01860ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL DEMEULEPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7814519264PhoneNum
Signature2020-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHERYL L STEPHENS-BURKE CPAPreparerPersonNm
PTINP00085224PTIN
Phone6036696130PhoneNum
Preparation2020-11-03PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.203.169.2IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-04IPDt
IP Tm13:02:17IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id899A67254F48F080256D5D3E61D2F69871917807AtSubmissionCreationDeviceId
At Submission Filing Device IdA6F453501759C6991BC9F1DCDAED2AFC6674AE7BAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL DEMEULEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 WEST SHORE ROADAddressLine1Txt
CityMERRIMACCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01860ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$161,397GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0355GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1984FormationYr
Legal Domicile StateNHLegalDomicileStateCd
Activity Or MissionMANAGE FRATERNITY REAL ESTATE.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$205,433PYProgramServiceRevenueAmt
CY Program Service Revenue$161,359CYProgramServiceRevenueAmt
PY Investment Income$32PYInvestmentIncomeAmt
CY Investment Income$38CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$205,465PYTotalRevenueAmt
CY Total Revenue$161,397CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$168,740PYOtherExpensesAmt
CY Other Expenses$159,931CYOtherExpensesAmt
PY Total Expenses$168,740PYTotalExpensesAmt
CY Total Expenses$159,931CYTotalExpensesAmt
PY Revenues Less Expenses$36,725PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,466CYRevenuesLessExpensesAmt
Total Assets BOY$311,601TotalAssetsBOYAmt
Total Assets EOY$295,139TotalAssetsEOYAmt
Total Liabilities BOY$189,934TotalLiabilitiesBOYAmt
Total Liabilities EOY$172,006TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$121,667NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$123,133NetAssetsOrFundBalancesEOYAmt
MissionMANAGE FRATERNITY REAL ESTATE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$158,441ExpenseAmt
Revenue$161,359RevenueAmt
DescTHE ASSOCIATION PROVIDES A CHAPTER HOUSE AT THE UNIVERSITY OF NH FOR THEIR AFFILIATE ORGANIZATION - PI KAPPA ALPHA FRATERNITY.Desc
Total Program Service Expenses$158,441TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL DEMEULEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7814519264PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113 WEST SHORE ROADAddressLine1Txt
CityMERRIMACCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01860ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES EGAN
PRESIDENT2.00Yes (X)$0$0$0
JOHN POWELL
VICE PRESIDENT2.00Yes (X)$0$0$0
MICHAEL DEMEULE
TREASURER2.00Yes (X)$0$0$0
ERIC GRAHLICH
FACILITIES DIRECTOR2.00Yes (X)$0$0$0
MITCH EVANS
ALUMNI AFFAIRS2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescHOUSE RENTAL INCOMEDesc
Business900099BusinessCd
Total Revenue Column$161,359TotalRevenueColumnAmt
Related Or Exempt Func Income$161,359RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$161,359TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$38TotalRevenueColumnAmt
Exclusion$38ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$161,397TotalRevenueColumnAmt
Related Or Exempt Func Income$161,359RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$38ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,114TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,490TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$112,643TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,433TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,311TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,815TotalAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES AND SUBSCRIPTIONSDesc
Total$125TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$159,931TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200,551BOYAmt
EOY$199,400EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$550,524LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$454,785LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$111,050BOYAmt
EOY$95,739EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$311,601BOYAmt
EOY$295,139EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$12,556BOYAmt
EOY$23,208EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$156,378BOYAmt
EOY$148,798EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$21,000BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$189,934BOYAmt
EOY$172,006EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$121,667BOYAmt
EOY$123,133EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$121,667BOYAmt
EOY$123,133EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$311,601BOYAmt
EOY$295,139EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,466ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$21,000OtherCostOrOtherBasisAmt
Book Value$21,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$526,049OtherCostOrOtherBasisAmt
Depreciation$451,310DepreciationAmt
Book Value$74,739BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,475OtherCostOrOtherBasisAmt
Depreciation$3,475DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$95,739TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 990 IS REVIEWED BY THE TREASURER.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.

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