Civic Intelligence

Fraternity House Inc.

990 • Fiscal year 2024 • EIN 33-0306861

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 14, 2025

Refreshing map…

687 Riviera CourtVista, CA 92084

(760) 736-0292

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

17%

Faster revenue growth than 62% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$449,008

Down $24,957 (-5.3%) from 2021

Net Assets

Down

$410,256

Down $26,653 (-6.1%) from 2021

Liabilities

Up

$38,752

Up $1,696 (+4.6%) from 2021

Revenue

Up

$1,367,319

Up $253,530 (+23%) from 2021

Expenses

Up

$1,304,609

Up $211,025 (+19%) from 2021

Net Income

Up

$62,710

Up $42,505 (+210%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $606,216Liabilities 2010: $0Net Assets 2010: $606,2162010Assets 2011: $674,768Liabilities 2011: $25,924Net Assets 2011: $648,8442011Assets 2012: $581,609Liabilities 2012: $23,911Net Assets 2012: $557,6982012Assets 2013: $540,016Liabilities 2013: $47,808Net Assets 2013: $492,2082013Assets 2021: $473,965Liabilities 2021: $37,056Net Assets 2021: $436,9092021Assets 2024: $449,008Liabilities 2024: $38,752Net Assets 2024: $410,2562024Assets 2025: $338,886Liabilities 2025: $44,773Net Assets 2025: $294,1132025

Highlighted filing

2024

Assets$449,008
Liabilities$38,752
Net Assets$410,256

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $616,0132010Expenses 2011: $610,4252011Expenses 2012: $658,4872012Expenses 2013: $608,5702013Revenue 2021: $1,113,789Expenses 2021: $1,093,584Net Income 2021: $20,2052021Revenue 2024: $1,367,319Expenses 2024: $1,304,609Net Income 2024: $62,7102024Revenue 2025: $1,217,284Expenses 2025: $1,337,427Net Income 2025: -$120,1432025

Highlighted filing

2024

Revenue$1,367,319
Expenses$1,304,609
Net Income$62,710
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,368,840
Mission and Program Overview

Mission

The Mission of Fraternity House, Inc. is to provide warm and caring homes where vulnerable individuals living with HIV/AIDS can receive comprehensive care and services in order to rebuild their health and return to independent living; or where they can spend their last days in comfort and dignity.

The Organization's mission is to provide warm and caring homes where vulnerable individuals very low-income, homeless living with HIV/AIDS can receive comprehensive care and services in order to rebuild their health and return to independent living, or where they can spend their last days in comfort and dignity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$194,798$179,400▼ $15,398
Accounts Receivable$123,788$135,118▲ $11,330
Savings and Temporary Cash Investments$55,658$93,121▲ $37,463
Cash and Non-Interest-Bearing Accounts$9,792$22,511▲ $12,719
Prepaid Expenses and Deferred Charges$3,550$18,858▲ $15,308
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$387,586$449,008▲ $61,422
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$40,826$38,752▼ $2,074
Deferred Revenue$1,650--
Other Liabilities$4--
Total Liabilities$42,480$38,752▼ $3,728
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$145,522$220,204▲ $74,682
Net Assets With Donor Restrictions$199,584$190,052▼ $9,532
Total Net Assets Fund Balance$345,106$410,256▲ $65,150
Total Liabilities and Net Assets / Fund Balance$387,586$449,008▲ $61,422

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$285,970-$285,970
Leasehold Improvements$224,324-$224,324
Land$90,000-$90,000
Other Land Buildings$-471,621$529,711$58,090
Equipment$50,727-$50,727
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott GuiltnerPresident
Marilynn KimballVice President
Mary AnthonyDirector
Mike WalkerDirector
Paul KearschnerDirector
Samuel PoniachikDirector
Patrick M AndersonSecretary
Lisa L LipseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,238,532
Program Service Revenue
$112,273
Investment Income
$7,650
Other Revenue
$8,864
All Other Contributions
$335,050
Change in Net Assets
$62,710

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$66,636Fair Market Value (FMV)
Total Noncash Contributions$66,636-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$668,052
Other Expenses$636,557
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$519,931$57,770-$577,701
All Other Expenses$94,470$9,510-$103,980
Payroll Taxes$47,909$5,323-$53,232
Fees for Services Accounting$399$45,981-$46,380
Other Expenses$46,295$5,582-$46,295
Other Employee Benefits$33,407$3,712-$37,119
Office Expenses$20,023$2,225-$22,248
Insurance$15,875$1,764-$17,639
Travel$11,615$1,291-$12,906
Total Functional Expenses$1,171,451$133,158$0$1,304,609
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,385
Fundraising Direct Expenses$1,521
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-DirectorActing ManagerNo$2,400
-DirectorClearance checksNo$360

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

If the draft of the Form 990 is received before the next scheduled board meeting, then the Executive Director will email a copy to all board members for review. The Executive Director will ask each member to: 1. acknowledge receipt of the email 2. review the Form 990 and 3. email or call with any questions or comments by a designated deadline. If the draft of the Form 990 is received within three business days of the next scheduled board meeting, then the Form 990 will be presented as an action item on the board agenda for that meeting. Each board member will be emailed a copy of the Form 990 prior to the meeting to give each member ample time to review the document. Any questions or comments will be addressed at the meeting.

Form 990, Part VI, Section B, Line 12C

Board members are required to complete a conflict of interest form on an annual basis.

Form 990, Part VI, Section B, Line 15A

The board of directors meet in May and June to discuss Executive Staff compensation which then becomes part of the larger budget planning for the next fiscal year.

Form 990, Part VI, Section C, Line 19

Fraternity House, Inc. keeps copies of its conflict of interest policy, current form 990, and financial statements in its administrative office, and will be provided to anyone who either makes a request verbally or in writing. The request is processed within two 2 business days.

Filing and Contact Details

Filer

Filer Name
Fraternity House Inc
EIN
33-0306861
Phone
7607360292
Address
687 Riviera Court, Vista, CA 92084

Signing Officer

Name
Scott Guiltner
Title
President
Signed
2025-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Guiltner
Formed
1988
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
25
Volunteers
35

Preparer

Firm
Pinnacle Accounting & Financial Services
Address
12150 Tributary Point Dr Ste 160, Gold River, CA 95670-4531
Preparer
Hayley Geier
Phone
9162734808
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Lisa Lipsey
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Director
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0If the draft of the Form 990 is received before the next scheduled board meeting, then the Executive Director will email a copy to all board members for review. The Executive Director will ask each member to: 1. acknowledge receipt of the email 2. review the Form 990 and 3. email or call with any questions or comments by a designated deadline. If the draft of the Form 990 is received within three business days of the next scheduled board meeting, then the Form 990 will be presented as an action item on the board agenda for that meeting. Each board member will be emailed a copy of the Form 990 prior to the meeting to give each member ample time to review the document. Any questions or comments will be addressed at the meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to complete a conflict of interest form on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board of directors meet in May and June to discuss Executive Staff compensation which then becomes part of the larger budget planning for the next fiscal year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Fraternity House, Inc. keeps copies of its conflict of interest policy, current form 990, and financial statements in its administrative office, and will be provided to anyone who either makes a request verbally or in writing. The request is processed within two 2 business days.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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