College Panhellenic Association

Not tax-deductible

Columbia, SC501(c)(7)Recreation & Sports EIN 85-1866425Revenue $547K in FY2024Latest return filed May 14, 2025

On file with the IRSsc.edu/frateritysororitylife601 Devine St, 29201-5213 · Columbia, SCTax-exempt since May 2021

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Mission is to develop and maintain women's sorority life and interfraternity relations at a high level of accomplishment and in doing so consider the ideals of member groups, promote superior scholarship as a basis basis to intellectual development and abide by the rules of national Panhellenic conference and the univ of SC

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $40K a year · 10% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
10 mo
of spending, in cash
Looks good: 9.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$547K
-9% vs prior year
Spent
$410K
To programs
0%
Net assets
$332K
By yearFY2021–FY2024
Revenue
$547K
FY2024▼ -9%
Tap a bar for its year
Revenue by fiscal year
FY2021$69K
FY2022$399K
FY2023$599K
FY2024$547K
Expenses
$410K
FY2024▼ -23%
Tap a bar for its year
Expenses by fiscal year
FY2021$55K
FY2022$459K
FY2023$531K
FY2024$410K
Net assets
$332K
FY2024▲ +70%
Tap a bar for its year
Net assets by fiscal year
FY2021$41K
FY2022$126K
FY2023$195K
FY2024$332K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President of Community Wellness
$0Pt VII · Sec A
Vice President of Administration and Finance
$0Pt VII · Sec A
Vice President of Membership Development
$0Pt VII · Sec A
Vice President of Community Relations
$0Pt VII · Sec A
Vice President of Recruitment
$0Pt VII · Sec A
Vice President of Recruitment Counselors
$0Pt VII · Sec A
Vice President of Public Relations
$0Pt VII · Sec A
See College Panhellenic Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes high achievement in women's sorority life and interfraternity relations, fostering scholarship and upholding standards.

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3 programs · $22K · in their own filed words · FY2024
01

To promote service, we made a $15,000 donation payment to Build On facilitated by the Circle of Sisterhood foundation to fund a school build for young girls in Senegal that will take place in May 2026, providing education in communities that lack access to adequate resources without the help of the two foundations.

$15Kprogram expense
02

To promote leadership with the upcoming Recruitment Counselors, we paid for a public speaker from Her Sorority Journey to provide a keynote speech and learning modules. This speech and modules provided advice and learning outcomes for about 200 of our members to improve the upcoming leadership.

$7Kprogram expense
03

To achieve the council's goal of friendship, we offered a complementary CycleBar class to our 2,000 new members that joined in the Fall. This class held spots for these women to attend to better themselves physically and to meet other women in the community to form bonds.

$499program expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 3 grants · $30K · 2022–2024

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$547K
Ln 12
Fees for servicesLn 2g$443K
Gifts and grantsLn 1h$104K
Other incomeLn 4–11$492
Money outPt IX
$410K
Ln 25
Owns and owesPt X
$332K
net assets · Ln 32
Cash and savingsLn 1–2$332K
Total assetsLn 16$332K
LiabilitiesLn 26$0
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$104K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$5K
Fees for servicesLn 2g$443K
Investment incomeLn 3$3
Other incomeLn 4–11$492
Gains on assetsLn 7$0
Total revenueLn 12$547K
Assets in detailPt X, end of year
CashLn 1$332K
SavingsLn 2$0
Cash and savings togetherLn 1–2$332K
InvestmentsLn 11–13$0
Other assetsLn 15$0
Total assetsLn 16$332K
LiabilitiesLn 26$0
Net assetsLn 32$332K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$195K$332K
InvestmentsLn 11–13$0$0
Total assetsLn 16$195K$332K
LiabilitiesLn 26$0$0
Net assetsLn 32$195K$332K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$15K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$778
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$268
Office expensesLn 13$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$4K
TravelLn 17$5K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$6K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$373K
Total functional expensesLn 25$410K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS May 14, 2025 $547K$410K$137K$332K 990 PDF
FY2023Filed with the IRS Aug 2, 2024 $599K$531K$67K$195K 990 PDF
FY2022Filed with the IRS Nov 12, 2023 $399K$459K−$59K$126K 990 PDF
FY2021Filed with the IRS Oct 29, 2022 $69K$55K$14K$41K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $547,250 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $65,897$103,959
I-9 Program service revenuePrior year $532,354$442,796
I-10 Investment incomePrior year $4$3
I-11 Other revenuePrior year $254$492
I-12 Total revenuePrior year $598,509$547,250
I-13 Grants and similar amounts paidPrior year $5,240$15,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $526,001$395,181
I-18 Total expensesPrior year $531,241$410,181
I-19 Revenue less expensesPrior year $67,268$137,069
Part VI · Governance 13 of 13 board members independent, 3 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-12a Written conflict of interest policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $547,250 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$98,853
VIII-1c Fundraising events$5,106
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$103,959
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $442,796$442,796
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $3$3
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $492$492
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $443,291$547,250
Part IX · Statement of functional expenses $410,181 across 30 lines filed
IX-1 Grants to domestic organizations$15,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$778
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$268
IX-13 Office expenses$5,618
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$3,846
IX-17 Travel$5,493
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$5,968
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)$373,210
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$410,181
Part X · Balance sheet $331,682 assets, 20 lines filed
X-1 Cash, non-interest-bearingStart of year $194,613$331,682
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $194,613$331,682
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $194,613$331,682
X-33 Total liabilities and net assetsStart of year $194,613$331,682
Part XI · Reconciliation of net assets $331,682 net assets at year end
XI-1 Total revenue$547,250
XI-2 Total expenses$410,181
XI-3 Revenue less expenses$137,069
XI-4 Net assets at start of year$194,613
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$331,682

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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