Washington State University FY2023 filing

Not tax-deductible

Pullman, WA501(c)(7)Since 1976Mutual / membership EIN 91-2121849Revenue −$15K in FY2023Latest return filed Jun 17, 2026

On file with the IRS815 Ne Ruby St, 99163-4069 · Pullman, WATax-exempt since May 1996

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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.

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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $42K a year · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
388 mo
of spending, in cash
Looks good: 387.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$350K
60% of total assets
Fine: liabilities are 60% of assets; 50% to 65%.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
−$15K
+74% vs prior year
Spent
$10K
To programs
0%
Net assets
$235K
By yearFY2021–FY2025
Revenue
−$15K
FY2023▲ +74%
Tap a bar for its year
Revenue by fiscal year
FY2021$47K
FY2022−$56K
FY2023−$15K
FY2024−$57K
FY2025−$60K
Expenses
$10K
FY2023▼ -55%
Tap a bar for its year
Expenses by fiscal year
FY2021$4K
FY2022$22K
FY2023$10K
FY2024$25K
FY2025$8K
Net assets
$235K
FY2023▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2021$336K
FY2022$259K
FY2023$235K
FY2024$153K
FY2025$85K

From the FY2023 Form 990 (year ending June 2023) · see the original

990 PDF Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. 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% · $10K

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

Something off? Claim to add context

Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Washington State University 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 brotherhood and community service among university students.

Questions for Washington State University

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Your first name shows with your question. Washington State University answers here, for everyone.

1 program · in their own filed words · FY2022
01

Reinstating fraternity on campus.

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
−$15K
Ln 12
Investment incomeLn 3$434
Money outPt IX
$10K
Ln 25
Managementcol C$10K
Owns and owesPt X
$235K
net assets · Ln 32
Cash and savingsLn 1–2$316K
Total assetsLn 16$585K
LiabilitiesLn 26$350K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$434
Total revenueLn 12−$15K
Assets in detailPt X, end of year
CashLn 1$316K
Cash and savings togetherLn 1–2$316K
Land, buildings, equipmentLn 10c$261K
Total assetsLn 16$585K
LiabilitiesLn 26$350K
Net assetsLn 32$235K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$88K$316K
Land, buildings, equipmentLn 10c$221K$261K
Total assetsLn 16$312K$585K
LiabilitiesLn 26$53K$350K
Net assetsLn 32$259K$235K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
TravelLn 17$2K$2K
Other expenses (24a–d)Ln 24$8K$8K
Total functional expensesLn 25$10K$0$10K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 17, 2026 −$60K$8K−$68K$85K 990 PDF
FY2024Filed with the IRS May 14, 2025 −$57K$25K−$82K$153K 990 PDF
FY2023 ViewingFiled with the IRS May 15, 2024 −$15K$10K−$24K$235K 990 PDF
FY2022Filed with the IRS May 15, 2023 −$56K$22K−$77K$259K 990 PDF
FY2021Filed with the IRS Nov 15, 2021 $47K$4K$43K$336K 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 FY2023 990 (6 parts)
Part I · Summary −$14,539 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$434
I-11 Other revenuePrior year −$55,514−$14,973
I-12 Total revenuePrior year −$55,514−$14,539
I-13 Grants and similar amounts paidPrior year $0$0
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 $21,798$9,769
I-18 Total expensesPrior year $21,798$9,769
I-19 Revenue less expensesPrior year −$77,312−$24,308
Part VI · Governance 4 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower 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
Part VIII · Statement of revenue −$14,539 across 3 lines filed
VIII-3 Investment incomeUnrelated business $434$434
VIII-6 Net rental income or lossUnrelated business −$14,973−$14,973
VIII-12 Total revenueRelated to mission $0 · Unrelated business −$14,539 · Excluded from tax $0−$14,539
Part IX · Statement of functional expenses $9,769 across 2 lines filed
IX-17 TravelManagement $1,599$1,599
IX-24 Other expenses (24a–d)Management $8,170$8,170
IX-25 Total functional expensesPrograms $0 · Management $9,769 · Fundraising $0$9,769
Part X · Balance sheet $584,634 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $87,691$315,776
X-10c Land, buildings and equipment, netStart of year $220,729$260,891
X-14 Intangible assetsStart of year $3,576$7,967
X-16 Total assetsStart of year $311,996$584,634
X-25 Other liabilitiesStart of year $4,125$0
X-26 Total liabilitiesStart of year $53,054$350,000
X-32 Total net assets or fund balancesStart of year $258,942$234,634
X-33 Total liabilities and net assetsStart of year $311,996$584,634
Part XI · Reconciliation of net assets $234,634 net assets at year end
XI-1 Total revenue−$14,539
XI-2 Total expenses$9,769
XI-3 Revenue less expenses−$24,308
XI-4 Net assets at start of year$258,942
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$234,634

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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