Civic Intelligence

Gamma Phi Beta House Association Co Ms Jennifer G Fenster

990 • Fiscal year 2019 • EIN 39-0297610

Aug 01, 2018 to Jul 31, 2019 • Filed on Dec 16, 2019

6437 Revere PassDeforest, WI 53532

(608) 215-3712

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.07x

Higher debt load relative to assets than 33% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

36th percentile

0.17x

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

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Net Margin

83rd percentile

22%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$6,000

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Asset Growth

96th percentile

43%

Faster asset growth than 96% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

100th percentile

687%

Faster revenue growth than 100% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,362,652

Up $410,940 (+43%) from 2018

Net Assets

Up

$1,267,974

Up $318,707 (+34%) from 2018

Liabilities

Up

$94,678

Up $92,233 (+3772%) from 2018

Revenue

Up

$572,583

Up $499,806 (+687%) from 2018

Expenses

Up

$445,826

Up $408,173 (+1084%) from 2018

Net Income

Up

$126,757

Up $91,633 (+261%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $668,431Liabilities 2010: $4,246Net Assets 2010: $664,1852010Assets 2011: $749,323Liabilities 2011: $46,571Net Assets 2011: $702,7522011Assets 2012: $704,399Liabilities 2012: $3,345Net Assets 2012: $701,0542012Assets 2013: $742,966Liabilities 2013: $29,835Net Assets 2013: $713,1312013Assets 2014: $779,586Liabilities 2014: $48,323Net Assets 2014: $731,2632014Assets 2015: $807,802Liabilities 2015: $27,945Net Assets 2015: $779,8572015Assets 2016: $888,828Liabilities 2016: $49,445Net Assets 2016: $839,3832016Assets 2017: $918,942Liabilities 2017: $15,385Net Assets 2017: $903,5572017Assets 2018: $951,712Liabilities 2018: $2,445Net Assets 2018: $949,2672018Assets 2019: $1,362,652Liabilities 2019: $94,678Net Assets 2019: $1,267,9742019Assets 2020: $1,423,165Liabilities 2020: $11,644Net Assets 2020: $1,411,5212020Assets 2021: $1,797,280Liabilities 2021: $273,931Net Assets 2021: $1,523,3492021Assets 2022: $1,797,223Liabilities 2022: $425,875Net Assets 2022: $1,371,3482022Assets 2023: $1,722,588Liabilities 2023: $171,725Net Assets 2023: $1,550,8632023Assets 2024: $1,888,080Liabilities 2024: $202,371Net Assets 2024: $1,685,7092024Assets 2025: $2,273,373Liabilities 2025: $573,891Net Assets 2025: $1,699,4822025

Highlighted filing

2019

Assets$1,362,652
Liabilities$94,678
Net Assets$1,267,974

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $78,701Expenses 2010: $58,086Net Income 2010: $20,6152010Expenses 2011: $52,3762011Expenses 2012: $61,4652012Revenue 2013: $44,390Expenses 2013: $39,070Net Income 2013: $5,3202013Revenue 2014: $73,359Expenses 2014: $65,860Net Income 2014: $7,4992014Revenue 2015: $80,154Expenses 2015: $36,551Net Income 2015: $43,6032015Revenue 2016: $94,857Expenses 2016: $37,469Net Income 2016: $57,3882016Revenue 2017: $94,593Expenses 2017: $37,915Net Income 2017: $56,6782017Revenue 2018: $72,777Expenses 2018: $37,653Net Income 2018: $35,1242018Revenue 2019: $572,583Expenses 2019: $445,826Net Income 2019: $126,7572019Revenue 2020: $472,135Expenses 2020: $339,338Net Income 2020: $132,7972020Revenue 2021: $421,149Expenses 2021: $346,013Net Income 2021: $75,1362021Revenue 2022: $602,928Expenses 2022: $730,075Net Income 2022: -$127,1472022Revenue 2023: $726,721Expenses 2023: $560,064Net Income 2023: $166,6572023Revenue 2024: $635,547Expenses 2024: $535,118Net Income 2024: $100,4292024Revenue 2025: $672,904Expenses 2025: $689,534Net Income 2025: -$16,6302025

Highlighted filing

2019

Revenue$572,583
Expenses$445,826
Net Income$126,757
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Dec 16, 2019
Return Version
2018v3.1
Gross Receipts
$572,583
Mission and Program Overview

Mission

NONE

Hold title to real estate for sorority which provides housing to members of the gamma phi beta sorority at university of wisconsin-madison.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$241,853$538,177▲ $296,324
Land, Buildings, and Equipment, Net$481,726$475,573▼ $6,153
Savings and Temporary Cash Investments$170,526$190,462▲ $19,936
Investments in Publicly Traded Securities$0$93,091▲ $93,091
Investments Other Securities$0$47,259▲ $47,259
Accounts Receivable$57,607$18,090▼ $39,517
Total Assets$951,712$1,362,652▲ $410,940
Liabilities
Accounts Payable and Accrued Expenses$0$41,633▲ $41,633
Deferred Revenue$0$25,000▲ $25,000
Other Liabilities$0$24,500▲ $24,500
Grants Payable$2,445$3,545▲ $1,100
Total Liabilities$2,445$94,678▲ $92,233
Net Assets / Fund Balance
Unrestricted Net Assets$949,267$1,267,974▲ $318,707
Total Net Assets Fund Balance$949,267$1,267,974▲ $318,707
Total Liabilities and Net Assets / Fund Balance$951,712$1,362,652▲ $410,940

Asset Categories

AssetBook ValueDepreciationBasis
Land$345,000-$345,000
Buildings$129,101$111,052$240,153
Other Land Buildings$1,472$142,323$143,795
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jennifer FensterTreasurer$6,000$6,000

Board Members and Trustees

NameTitle
Megan Bawden WestphalPresident
Denise KillianVice President
Amy CusickDirector
Jill WilkinsDirector
Karla StoebigDirector
Katy BattermanDirector
Megan GodetteDirector
Anna GroteEx-officio Director
Katie TurnerEx-officio Director
Lily WarnerEx-officio Director
Megan Bawden WestphalChapter Advisor
Lisa CaughlinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$553,822
Investment Income
$3,434
Other Revenue
$15,327
Change in Net Assets
$126,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$406,242
Salaries, Compensation, and Employee Benefits$39,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$179,730
Other Salaries and Wages---$27,050
Office Expenses---$20,235
Fees for Services Other---$10,366
Fees for Services Accounting---$9,365
Insurance---$8,175
Depreciation Depletion---$6,154
Current Officers, Directors, Trustees, and Key Employees---$6,000
Other Employee Benefits---$4,124
Payroll Taxes---$2,410
All Other Expenses---$2,186
Conferences and Meetings---$1,853
Other Expenses---$1,741
Fees for Services Legal---$1,392
Total Functional Expenses$0$0$0$445,826
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
Security Deposits$24,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members of the gamma chapter of the sorority in good standing, who have paid into the corporation's building fund are voting members of the gamma phi beta house association.

Form 990, Part VI, Section A, Line 7B

Bylaws of the organization may be adopted, amended or repealed by a two-thirds vote of the members.

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

The prepared form 990 is reviewed by the treasurer before the return is filed with the irs.

Form 990, Part VI, Section C, Line 19

The organization made its governing documents and financial statements available to the public upon request. The organization does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Gamma Phi Beta House Association
EIN
39-0297610
Phone
6082153712
Address
6437 REVERE PASS, DEFOREST, WI 53532

Signing Officer

Name
Jennifer Fenster
Title
Treasurer
Phone
6082153712
Signed
2019-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Megan Bawden Westphal
Formed
1926
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
12

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Dale E Kunin CPA
Phone
6082744020
Raw XML Appendix383 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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IRS990/Desc0THE GAMMA PHI BETA HOUSE ASSOCIATION HOLDS TITLE TO REAL ESTATE USED BY THE GAMMA CHAPTER OF THE GAMMA PHI BETA SORORITY AT THE UNIVERSITY OF WISCONSIN-MADISON.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10EX-OFFICIO DIRECTOR
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IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02230
IRS990/PYOtherExpensesAmt037653
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt070547
IRS990/PYRevenuesLessExpensesAmt035124
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt037653
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt072777
IRS990/ReconcilationRevenueExpnssAmt0126757
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0170526
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0190462
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0129101
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0111052
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0240153
IRS990ScheduleD/LandGrp/BookValueAmt0345000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0345000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01472
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0142323
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0143795
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0475573
IRS990ScheduleD/TotalLiabilityAmt024500
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE GAMMA CHAPTER OF THE SORORITY IN GOOD STANDING, WHO HAVE PAID INTO THE CORPORATION'S BUILDING FUND ARE VOTING MEMBERS OF THE GAMMA PHI BETA HOUSE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BYLAWS OF THE ORGANIZATION MAY BE ADOPTED, AMENDED OR REPEALED BY A TWO-THIRDS VOTE OF THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PREPARED FORM 990 IS REVIEWED BY THE TREASURER BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0951712
IRS990/TotalAssetsEOYAmt01362652
IRS990/TotalAssetsGrp/BOYAmt0951712
IRS990/TotalAssetsGrp/EOYAmt01362652
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0445826
IRS990/TotalGrossUBIAmt03434
IRS990/TotalLiabilitiesBOYAmt02445
IRS990/TotalLiabilitiesEOYAmt094678
IRS990/TotalLiabilitiesGrp/BOYAmt02445
IRS990/TotalLiabilitiesGrp/EOYAmt094678
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0949267
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01267974
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0553822
IRS990/TotalReportableCompFromOrgAmt06000
IRS990/TotalRevenueGrp/ExclusionAmt015327
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0553822
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0572583
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03434
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0951712
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01362652
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0949267
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01267974
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06437 REVERE PASS
IRS990/USAddress/CityNm0DEFOREST
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053532
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER FENSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06082153712
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAMMA PHI BETA HOUSE ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0390297610
ReturnHeader/Filer/PhoneNum06082153712
ReturnHeader/Filer/USAddress/AddressLine1Txt06437 REVERE PASS
ReturnHeader/Filer/USAddress/CityNm0DEFOREST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053532
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0280B83802B97FB5DC9278DE9588E6B4DA9B6F3E7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01F4B3A861893272C2BFD97E7CABF0ADEE20CB0A9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.222.124.178
ReturnHeader/FilingSecurityInformation/IPDt02019-12-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:48:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390974031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEGNER CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02921 LANDMARK PL STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0537134236
ReturnHeader/PreparerPersonGrp/PhoneNum06082744020
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DALE E KUNIN CPA
ReturnHeader/ReturnTs02019-12-16T14:12:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.57$1.70$0.67$0.69$0.02
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.20$1.69$0.64$0.54$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.17$1.55$0.73$0.56$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.43$1.37$0.60$0.73$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.27$1.52$0.42$0.35$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.01$1.41$0.47$0.34$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.09$1.27$0.57$0.45$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.07$0.04$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.02$0.90$0.09$0.04$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.05$0.84$0.09$0.04$0.06
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.81$0.03$0.78$0.08$0.04$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.05$0.73$0.07$0.07$0.01
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.74$0.03$0.71$0.04$0.04$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.05$0.70$0.05
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.66$0.08$0.06$0.02