Nonprofit · EIN 38-6091523
PSI UPSILON FRATERNITY
Also known as PHI ALUMNI CORPORATION
Tax-exempt · ANN ARBOR, MI 48103
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $208,090 | $147,575 | $60,515 | $735,335 | $296,469 | $438,866 |
| July 31, 2024 | 990 | $204,507 | $186,611 | $17,896 | $699,113 | $320,762 | $378,351 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $600
- Membership dues
- $300
- Program service revenue
- $203,700
- Investment income
- $2,190
- Other revenue
- $1,600
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $821
- Occupancy
- $98,532
Balance sheet and other
- Total assets, start of year
- $699,113
- Total assets, end of year
- $735,335
- Total liabilities, end of year
- $296,469
- Net assets, end of year
- $438,866
- Land, buildings and equipment
- $564,776
- Gross receipts
- $208,090
- Employees
- 0
- Volunteers
- 20
- Year formed
- 1892
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY RUPP | BOARD CHAIRMAN Officer | – | $0 |
| JOEY COBAU | PRESIDENT Officer | – | $0 |
| CRAIG REIFF | SECRETARY Officer | – | $0 |
| DANIEL T SMALE | TREASURER Officer | – | $0 |
| KEVIN BROPHY | VICE PRESIDENT Officer | – | $0 |
| KEVIN LUM | DIRECTOR Trustee or director | – | $0 |
| MICHAEL BIGNELL | DIRECTOR Trustee or director | – | $0 |
| JOHN HOLMES | DIRECTOR Trustee or director | – | $0 |
| TIM WHIMS | DIRECTOR Trustee or director | – | $0 |
| GREGORY FRENCH | DIRECTOR Trustee or director | – | $0 |
| CHARLES GREENING | DIRECTOR Trustee or director | – | $0 |
| DEAN SCHUELLER | DIRECTOR Trustee or director | – | $0 |
| THOMAS SCHWARTZ | DIRECTOR Trustee or director | – | $0 |
| KEVIN PARKER | DIRECTOR Trustee or director | – | $0 |
| DONALD CLINE JR | DIRECTOR Trustee or director | – | $0 |
3 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JONATHAN SUPERNAW | DIRECTOR Trustee or director | – | $0 |
| SCOTT KLAUSTIN | DIRECTOR Trustee or director | – | $0 |
| LUKE DONAHUE | DIRECTOR Trustee or director | – | $0 |
990 for the year ended July 31, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GREGORY RUPP | PRESIDENT Officer | – | $0 |
| EARL RAYNAL | VICE PRESIDENT Officer | – | $0 |
| CRAIG REIFF | SECRETARY Officer | – | $0 |
| DANIEL T SMALE | TREASURER Officer | – | $0 |
| KEVIN BROPHY | VICE PRESIDENT Officer | – | $0 |
| KEVIN LUM | DIRECTOR Trustee or director | – | $0 |
| MICHAEL BIGNELL | DIRECTOR Trustee or director | – | $0 |
| JOHN HOLMES | DIRECTOR Trustee or director | – | $0 |
| TIM WHIMS | DIRECTOR Trustee or director | – | $0 |
| GREGORY FRENCH | DIRECTOR Trustee or director | – | $0 |
| CHARLES GREENING | DIRECTOR Trustee or director | – | $0 |
| DEAN SCHUELLER | DIRECTOR Trustee or director | – | $0 |
| THOMAS SCHWARTZ | DIRECTOR Trustee or director | – | $0 |
| KEVIN PARKER | DIRECTOR Trustee or director | – | $0 |
| DONALD CLINE JR | DIRECTOR Trustee or director | – | $0 |
| JONATHAN SUPERNAW | DIRECTOR Trustee or director | – | $0 |
| SCOTT KLAUSTIN | DIRECTOR Trustee or director | – | $0 |
| LUKE DONAHUE | DIRECTOR Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- C/O ALPHA MGMT GRP 6921 JACKSON RD, ANN ARBOR, MI 48103-0000
- In care of
- % DANIEL T SMALE
- Principal officer (990 for 2024)
- DANIEL T SMALE, 1000 HILL STREET, ANN ARBOR, MI 48104
- Signed the 990
- DANIEL T SMALE, TREASURER
- Phone
- (734) 997-9777
- Return prepared by
- Holly Hall Polopolos CPA PC
Mission
RENTAL OF FRATERNITY HOUSE TO STUDENTS IN ATTENDANCE AT THE UNIVERSITY OF MICHIGAN
Program accomplishments
- RENTAL OF FRATERNATY HOUSE AND OCCUPENCY EXPENSESExpenses $98,532 · revenue $203,700
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 38-6091523
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 1945
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Group exemption
- 0887: PSI UPSILON FRATERNITY
- Assets (IRS master file)
- $735,335
- Income (IRS master file)
- $208,090
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $208,090 | $147,575 | $735,335 | XML |
| 990 | July 2024 | $204,507 | $186,611 | $699,113 | XML |
| 990 | July 2023 | $215,382 | $198,040 | $679,806 | IRS |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-6091523).
Questions about PSI UPSILON FRATERNITY
- What is the EIN of PSI UPSILON FRATERNITY?
- The employer identification number (EIN) of PSI UPSILON FRATERNITY is 38-6091523.
- Is PSI UPSILON FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 1945.
- Are donations to PSI UPSILON FRATERNITY tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PSI UPSILON FRATERNITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PSI UPSILON FRATERNITY due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PSI UPSILON FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of PSI UPSILON FRATERNITY?
- The 990 for the year ended July 31, 2025 names DANIEL T SMALE.
- Who are the officers and directors of PSI UPSILON FRATERNITY?
- The 990 for the year ended July 31, 2025 lists 18 people; 0 received compensation from the organization.
- How much revenue does PSI UPSILON FRATERNITY have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $208,090, expenses of $147,575 and total assets of $735,335 at year end.
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