Civic Intelligence

Ohio Eta House Corp of Sigma Phi Epsilon

EIN 31-1019438 • 501(c)2 • Copley, OH

Profile

Provide housing and scholarships for students attending miami univeristy in oxford, oh.

750 Kirkwall DriveCopley, OH 44321

www.ohioeta.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.22x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

1.23x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

71st percentile

52%

Higher net margin than 71% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Asset Growth

81st percentile

5.4%

Faster asset growth than 81% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-40%

Faster revenue growth than 12% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$1,127,058

Up $57,463 (+5.4%) from 2023

Liabilities

Down

$253,505

Down $49,057 (-16%) from 2023

Net Assets

Up

$873,553

Up $106,520 (+14%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin71st percentile

Revenue

Down

$206,129

Down $134,731 (-40%) from 2023

Expenses

Down

$99,609

Down $171,096 (-63%) from 2023

Net Income

Up

$106,520

Up $36,365 (+52%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2014: $1,875,938Liabilities 2014: $654,845Net Assets 2014: $1,221,0932014Assets 2015: $1,747,583Liabilities 2015: $596,802Net Assets 2015: $1,150,7812015Assets 2016: $1,723,439Liabilities 2016: $582,998Net Assets 2016: $1,140,4412016Assets 2017: $1,019,622Liabilities 2017: $533,232Net Assets 2017: $486,3902017Assets 2018: $1,171,517Liabilities 2018: $513,402Net Assets 2018: $658,1152018Assets 2019: $1,164,522Liabilities 2019: $452,068Net Assets 2019: $712,4542019Assets 2020: $1,092,461Liabilities 2020: $420,275Net Assets 2020: $672,1862020Assets 2021: $1,010,262Liabilities 2021: $357,209Net Assets 2021: $653,0532021Assets 2022: $1,071,927Liabilities 2022: $375,049Net Assets 2022: $696,8782022Assets 2023: $1,069,595Liabilities 2023: $302,562Net Assets 2023: $767,0332023Assets 2024: $1,127,058Liabilities 2024: $253,505Net Assets 2024: $873,5532024

Highlighted filing

2024

Assets$1,127,058
Liabilities$253,505
Net Assets$873,553
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2014: $67,491Expenses 2014: $14,756Net Income 2014: $52,7352014Revenue 2015: -$70,312Expenses 2015: $0Net Income 2015: -$70,3122015Revenue 2016: -$10,340Expenses 2016: $0Net Income 2016: -$10,3402016Revenue 2017: $268,099Expenses 2017: $40,628Net Income 2017: $227,4712017Revenue 2018: $264,363Expenses 2018: $176,670Net Income 2018: $87,6932018Revenue 2019: $197,188Expenses 2019: $142,849Net Income 2019: $54,3392019Revenue 2020: $107,897Expenses 2020: $148,165Net Income 2020: -$40,2682020Revenue 2021: $101,366Expenses 2021: $148,189Net Income 2021: -$46,8232021Revenue 2022: $146,327Expenses 2022: $102,502Net Income 2022: $43,8252022Revenue 2023: $340,860Expenses 2023: $270,705Net Income 2023: $70,1552023Revenue 2024: $206,129Expenses 2024: $99,609Net Income 2024: $106,5202024

Highlighted filing

2024

Revenue$206,129
Expenses$99,609
Net Income$106,520
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,127,058
Liabilities
$253,505
Net assets
$873,553
Revenue
$206,129
Expenses
$99,609
Net income
$106,520
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.25$0.87$0.21$0.10$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.07$0.30$0.77$0.34$0.27$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.38$0.70$0.15$0.10$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.36$0.65$0.10$0.15$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.42$0.67$0.11$0.15$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.45$0.71$0.20$0.14$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.51$0.66$0.26$0.18$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.53$0.49$0.27$0.04$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.58$1.14$0.01$0.00$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.60$1.15$0.07$0.00$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.88$0.65$1.22$0.07$0.01$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 9, 2025
Return Version
2024v5.0
Gross Receipts
$206,129
Mission and Program Overview

Mission

Provide housing and scholarships for students attending miami univeristy in oxford, oh.

Provide housing and scholarships for students attending miami university in oxford, oh.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$917,966$917,966→ $0
Cash and Non-Interest-Bearing Accounts$141,629$209,092▲ $67,463
Savings and Temporary Cash Investments$10,000--
Total Assets$1,069,595$1,127,058▲ $57,463
Liabilities
Other Liabilities$264,008$247,285▼ $16,723
Accounts Payable and Accrued Expenses$38,554$6,220▼ $32,334
Total Liabilities$302,562$253,505▼ $49,057
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$767,033$873,553▲ $106,520
Total Net Assets Fund Balance$767,033$873,553▲ $106,520
Total Liabilities and Net Assets / Fund Balance$1,069,595$1,127,058▲ $57,463

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$563,008-$563,008
Land$224,425-$224,425
Compensation and Service Providers
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Bill GreerPresident
Cary DiceSecretary
Jeff ChristainTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,891
Program Service Revenue
$199,110
Investment Income
$128
Other Revenue
$0
Change in Net Assets
$106,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,609
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$32,744--$32,744
Interest$17,981--$17,981
All Other Expenses$2,608--$2,608
Other Expenses$1,263--$1,263
Total Functional Expenses$99,609$0$0$99,609
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Mortgages$238,650
Security Deposits$6,000
Short Term Note Payable$2,635
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Officers reveiw return prior to signing and filing.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Ohio Eta House Corp of Sigma Phi
EIN
31-1019438
Phone
4402273353
Address
750 KIRKWALL DRIVE, COPLEY, OH 44321
Doing Business As
Co Jeff Christian

Signing Officer

Name
Jeff Christain
Title
Treasurer
Phone
4042273353
Signed
2025-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bill Greer
Formed
1949
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Cindy Neal
Phone
8002766342
Supplemental Narrative

Additional Explanations

Form 990

“Form 990-t was not filed as unrelated business income was below the 1,000 filing limit.”

Form 990, Page 2, Part III, Line 4D

“Provide housing for students”

Raw XML Appendix267 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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