Phi Kappa Psi Alumni Corporation of the California Eta Chapter

Nonprofit profile at a glance

EIN
471014031
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2019
Location
San Luis Obispo, CA, USA
Rating
29
Verdict
REVIEW
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$100
Expenses
$4,079
Assets
$649,682
Liabilities
$256,463

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • CHARLES JAVENS (President)
  • STEVE WOODWARD (Vice President)

People named in this filing

  • GEORGE ROSENBERGER (SEC/TREASURER)
  • CHARLES JAVENS (President)
  • STEVE WOODWARD (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of this corporation is to operate as the alumni corporation of California eta chapter of phi kappa psi fraternity, which shall provide opportunity for personal contact, commingling and fellowship among almuni members of the California eta chapter of phi kappa psi fraternity, to provide support for the undergraduate chapter of California eta chapter of phi kappa psi fraternity.

What it reported doing in 2025

Provided opportunities for personal contact, commingling and fellowship among almuni members of the California eta chapter of phi kappa psi fraternity, and provided support for the undergraduate chapter of California eta chapter of phi kappa psi fraternity.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 37
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3,979%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 159.27; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -51.4% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -37.9% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 24th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.