PI KAPPA ALPHA FRATERNITY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
PI KAPPA ALPHA FRATERNITY (EIN 02-0351827)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-11-13
IRS object ID
201933179349303273
Schema version
2018v3.1
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)
Return2019-11-13T10:43:48-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

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 Begin2018-07-01TaxPeriodBeginDt

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
Signature2019-11-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHERYL L STEPHENS-BURKE CPAPreparerPersonNm
PTINP00085224PTIN
Phone6036696130PhoneNum
Preparation2019-11-13PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address50.203.169.2IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-13IPDt
IP Tm11:41:26IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id86EBD8D40CB422891D56AB77A98B52A53D4BE20FAtSubmissionCreationDeviceId
At Submission Filing Device Id18B34833CE88AA8330CEAE49219A0DBDCA849C74AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

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$205,465GrossReceiptsAmt
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$189,001PYProgramServiceRevenueAmt
CY Program Service Revenue$205,433CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$32CYInvestmentIncomeAmt
PY Other Revenue$16PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$189,017PYTotalRevenueAmt
CY Total Revenue$205,465CYTotalRevenueAmt
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$140,732PYOtherExpensesAmt
CY Other Expenses$168,740CYOtherExpensesAmt
PY Total Expenses$140,732PYTotalExpensesAmt
CY Total Expenses$168,740CYTotalExpensesAmt
PY Revenues Less Expenses$48,285PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$36,725CYRevenuesLessExpensesAmt
Total Assets BOY$267,128TotalAssetsBOYAmt
Total Assets EOY$311,601TotalAssetsEOYAmt
Total Liabilities BOY$182,186TotalLiabilitiesBOYAmt
Total Liabilities EOY$189,934TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$84,942NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$121,667NetAssetsOrFundBalancesEOYAmt
MissionMANAGE FRATERNITY REAL ESTATE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$167,917ExpenseAmt
Revenue$205,433RevenueAmt
DescTHE ASSOCIATION PROVIDES A CHAPTER HOUSE AT THE UNIVERSITY OF NH FOR THEIR AFFILIATE ORGANIZATION - PI KAPPA ALPHA FRATERNITY.Desc
Total Program Service Expenses$167,917TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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$205,433TotalRevenueColumnAmt
Related Or Exempt Func Income$205,433RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$205,433TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$32TotalRevenueColumnAmt
Exclusion$32ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$205,465TotalRevenueColumnAmt
Related Or Exempt Func Income$205,433RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$32ExclusionAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$250TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$481TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$130,239TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$8,061TotalAmt

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,291TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
OMEGA/MERCHANT FEES$640
DUES AND SUBSCRIPTIONS$467

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$168,740TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$140,767BOYAmt
EOY$200,551EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$550,524LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$439,474LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$126,361BOYAmt
EOY$111,050EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$267,128BOYAmt
EOY$311,601EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,427BOYAmt
EOY$12,556EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$163,359BOYAmt
EOY$156,378EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,400BOYAmt
EOY$21,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$182,186BOYAmt
EOY$189,934EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$84,942BOYAmt
EOY$121,667EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$84,942BOYAmt
EOY$121,667EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$267,128BOYAmt
EOY$311,601EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$36,725ReconcilationRevenueExpnssAmt
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$435,999DepreciationAmt
Book Value$90,050BookValueAmt

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$111,050TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEPOSITSDesc
Amt$21,000Amt
FieldValueIRS element (for citing)
Total Liability$21,000TotalLiabilityAmt

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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