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Washington State University

Not tax-deductible

Pullman, WA501(c)(7)Since 1976EIN 91-2121849

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The organization is a 501(c)(7) social fraternity that provides programs to support member development, leadership, and engagement. Guided by its mission to build better men through genuine brotherhood and the principles of friendship, character, culture, and justice, the organization sponsored select officers for leadership training and facilitated member-focused activities. While certain leadership initiatives did not achieve intended outcomes, the organization continues to refine its approach to strengthen member development and align its programs with its vision of fostering positive community impact.

Mission: Form 990 Part I, line 1

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
1 of 4
filings with a surplus
Average deficit $35K a year · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Cash reserves
251 mo
of spending, in cash
Looks good: 250.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$346K
80% of total assets
Worth a look: liabilities are 80% of assets; over 65%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
−$60K
-6% vs prior year
Spent
$8K
Net assets
$85K
By yearFY2021–FY2024
Revenue
−$60K
FY2024▼ -6%
Revenue by fiscal year
FY2021$47K
FY2022−$56K
FY2023−$15K
FY2024−$57K
FY2024−$60K
Expenses
$8K
FY2024▼ -69%
Expenses by fiscal year
FY2021$4K
FY2022$22K
FY2023$10K
FY2024$25K
FY2024$8K
Net assets
$85K
FY2024▼ -44%
Net assets by fiscal year
FY2021$336K
FY2022$259K
FY2023$235K
FY2024$153K
FY2024$85K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1996.

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

Where the money goes

What each dollar paid for.

Management & general 100% · $8K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Dan Rothrock
Treasurer
$0Pt VII · Sec A
Tim Nygaard
President
$0Pt VII · Sec A
Kevin Fitzgerald
Board Member
$0Pt VII · Sec A
Marc Lauricella
Board Member
$0Pt VII · Sec A
See Washington State University executive salaries →

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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 brotherhood and community service among university students.

Provided by the organization

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1 program · in their own filed words · FY2024
01

The organization is a 501(c)(7) social fraternity that provides programs to support member development, leadership, and engagement. Guided by its mission to build better men through genuine brotherhood and the principles of friendship, character, culture, and justice, the organization sponsored select officers for leadership training and…

Pt IX · col B

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
−$60K
Ln 12
Investment incomeLn 3$5K
Money outPt IX
$8K
Ln 25
Managementcol C$8K
Owns and owesPt X
$85K
net assets · Ln 32
Cash and savingsLn 1–2$160K
Total assetsLn 16$431K
LiabilitiesLn 26$346K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$5K
Total revenueLn 12−$60K
Assets in detailPt X, end of year
CashLn 1$155K
SavingsLn 2$6K
Cash and savings togetherLn 1–2$160K
Land, buildings, equipmentLn 10c$264K
Total assetsLn 16$431K
LiabilitiesLn 26$346K
Net assetsLn 32$85K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
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$216K$160K
Land, buildings, equipmentLn 10c$279K$264K
Total assetsLn 16$503K$431K
LiabilitiesLn 26$350K$346K
Net assetsLn 32$153K$85K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other expenses (24a–d)Ln 24$8K$8K
Total functional expensesLn 25$8K$0$8K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 −$57K$25K−$82K$153K 990 PDF
FY2023 −$15K$10K−$24K$235K 990 PDF
FY2022 −$56K$22K−$77K$259K 990 PDF
FY2021 $47K$4K$43K$336K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue −$60,065 across 3 lines filed
VIII-3 Investment incomeUnrelated business $4,569$4,569
VIII-6 Net rental income or lossExcluded from tax −$64,634−$64,634
VIII-12 Total revenueRelated to mission $0 · Unrelated business $4,569 · Excluded from tax −$64,634−$60,065
Part IX · Statement of functional expenses $7,675 across 1 line filed
IX-24 Other expenses (24a–d)Management $7,675$7,675
IX-25 Total functional expensesPrograms $0 · Management $7,675 · Fundraising $0$7,675
Part X · Balance sheet $431,273 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $216,148$154,942
X-2 Savings and temporary cash investments$5,556
X-10c Land, buildings and equipment, netStart of year $278,724$263,604
X-14 Intangible assetsStart of year $7,967$7,171
X-16 Total assetsStart of year $502,839$431,273
X-26 Total liabilitiesStart of year $350,000$346,174
X-32 Total net assets or fund balancesStart of year $152,839$85,099
X-33 Total liabilities and net assetsStart of year $502,839$431,273
Part XI · Reconciliation of net assets $85,099 net assets at year end
XI-1 Total revenue−$60,065
XI-2 Total expenses$7,675
XI-3 Revenue less expenses−$67,740
XI-4 Net assets at start of year$152,839
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$85,099

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

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