Phi Sigma Kappa - Omega Deuteron Chapter

Not tax-deductible

Los Angeles, CA501(c)(7)Since 1936EIN 95-1105120Revenue $976K in FY2026

On file with the IRS10960 Wilshire Blvd, 90024-3702 · Los Angeles, CATax-exempt since Dec 1940

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Local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.

100¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $3K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$51K
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$976K
+16% vs prior year
Spent
$833K
To programs
100%
Net assets
$81K
By yearFY2021–FY2026
Revenue
$976K
FY2026▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2021$322K
FY2022$849K
FY2023$897K
FY2024$885K
FY2025$841K
FY2026$976K
Expenses
$833K
FY2026▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2021$356K
FY2022$889K
FY2023$887K
FY2024$846K
FY2025$940K
FY2026$833K
Net assets
$81K
FY2026▲ +231%
Tap a bar for its year
Net assets by fiscal year
FY2021$30K
FY2022−$10K
FY2023−$3K
FY2024$37K
FY2025−$62K
FY2026$81K

From the FY2026 Form 990 (year ending June 2026) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Dec 1940.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $833K

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

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
See Phi Sigma Kappa - Omega Deuteron Chapter 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

Provides housing, meals, and social events for college fraternity members.

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Provided by the organization

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3 programs · $756K · in their own filed words · FY2025
01

House

$371Kprogram expense
02

Chapter

$203Kprogram expense
03

Kitchen

$182Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$976K
Ln 12
Gifts and grantsLn 1h$976K
Money outPt IX
$833K
Ln 25
Programscol B$833K
Owns and owesPt X
$81K
net assets · Ln 32
Cash and savingsLn 1–2$100K
Total assetsLn 16$133K
LiabilitiesLn 26$51K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$976K
Total revenueLn 12$976K
Assets in detailPt X, end of year
CashLn 1$100K
Cash and savings togetherLn 1–2$100K
Other assetsLn 15$27K
Total assetsLn 16$133K
LiabilitiesLn 26$51K
Net assetsLn 32$81K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$10K$100K
Total assetsLn 16$9K$133K
LiabilitiesLn 26$71K$51K
Net assetsLn 32−$62K$81K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$32K$32K$0$0
Other fees for servicesLn 11g$164K$164K$0$0
Office expensesLn 13$1K$1K$0$0
OccupancyLn 16$358K$358K$0$0
Conferences, conventions and meetingsLn 19$2K$2K$0$0
Payments to affiliatesLn 21$51K$51K$0$0
InsuranceLn 23$33K$33K$0$0
All other expensesLn 24e$192K$192K$0$0
Total functional expensesLn 25$833K$833K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $976K$833K$143K$81K 990 PDF
FY2025 $841K$940K−$99K−$62K 990 PDF
FY2024 $885K$846K$39K$37K 990 PDF
FY2023 $897K$887K$9K−$3K 990 PDF
FY2022 $849K$889K−$40K−$10K 990 PDF
FY2021 $322K$356K−$34K$30K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $976,385 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $841,419$976,385
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $841,419$976,385
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $940,061$833,202
I-18 Total expensesPrior year $940,061$833,202
I-19 Revenue less expensesPrior year −$98,642$143,183
Part VI · Governance 0 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $976,385 across 3 lines filed
VIII-1b Membership dues$976,385
VIII-1h Total contributions, gifts and grants$976,385
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$976,385
Part IX · Statement of functional expenses $833,202 across 8 lines filed
IX-11c Accounting feesPrograms $31,500 · Management $0 · Fundraising $0$31,500
IX-11g Other fees for servicesPrograms $164,322 · Management $0 · Fundraising $0$164,322
IX-13 Office expensesPrograms $1,184 · Management $0 · Fundraising $0$1,184
IX-16 OccupancyPrograms $358,185 · Management $0 · Fundraising $0$358,185
IX-19 Conferences, conventions and meetingsPrograms $1,600 · Management $0 · Fundraising $0$1,600
IX-21 Payments to affiliatesPrograms $50,980 · Management $0 · Fundraising $0$50,980
IX-23 InsurancePrograms $32,977 · Management $0 · Fundraising $0$32,977
IX-24e All other expensesPrograms $192,454 · Management $0 · Fundraising $0$192,454
IX-25 Total functional expensesPrograms $833,202 · Management $0 · Fundraising $0$833,202
Part X · Balance sheet $132,547 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $10,201$100,147
X-4 Accounts receivableStart of year −$1,000$5,400
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-15 Other assetsStart of year $0$27,000
X-16 Total assetsStart of year $9,201$132,547
X-17 Accounts payable and accrued expensesStart of year $18,750$0
X-19 Deferred revenueStart of year $0$25,250
X-25 Other liabilitiesStart of year $52,336$26,000
X-26 Total liabilitiesStart of year $71,086$51,250
X-32 Total net assets or fund balancesStart of year −$61,885$81,297
X-33 Total liabilities and net assetsStart of year $9,201$132,547
Part XI · Reconciliation of net assets $81,297 net assets at year end
XI-1 Total revenue$976,385
XI-2 Total expenses$833,202
XI-3 Revenue less expenses$143,183
XI-4 Net assets at start of year−$61,885
XI-8 Prior period adjustments−$1
XI-10 Net assets at end of year$81,297

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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