Civic Intelligence

Gamma Sigma Building Association

EIN 43-1720240 • 501(c)7 • St Louis, MO

Profile

Provide a residential chapter house for sigma pi fraternity at university of missouri.

PO Box 23001St Louis, MO 63156

n/A

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

87th percentile

31%

Higher net margin than 87% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

68th percentile

6.6%

Faster asset growth than 68% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,060,395

Up $65,234 (+6.6%) from 2024

Liabilities

Down

$0

Down $30,000 (-100%) from 2024

Net Assets

Up

$1,060,395

Up $95,234 (+9.9%) from 2024

Revenue

Up

$233,345

Up $22,470 (+11%) from 2024

Expenses

Up

$161,293

Up $9,964 (+6.6%) from 2024

Net Income

Up

$72,052

Up $12,506 (+21%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $278,883Liabilities 2011: $293,6522011Assets 2012: $319,463Liabilities 2012: $267,5322012Assets 2013: $354,187Liabilities 2013: $239,2012013Assets 2014: $412,605Liabilities 2014: $206,8072014Assets 2015: $531,825Liabilities 2015: $181,104Net Assets 2015: $350,7212015Assets 2016: $565,628Liabilities 2016: $165,942Net Assets 2016: $399,6862016Assets 2017: $491,500Liabilities 2017: $154,971Net Assets 2017: $336,5292017Assets 2018: $616,592Liabilities 2018: $175,579Net Assets 2018: $441,0132018Assets 2019: $626,266Liabilities 2019: $50,000Net Assets 2019: $576,2662019Assets 2020: $680,841Liabilities 2020: $50,000Net Assets 2020: $630,8412020Assets 2021: $804,953Liabilities 2021: $50,000Net Assets 2021: $754,9532021Assets 2022: $847,502Liabilities 2022: $50,000Net Assets 2022: $797,5022022Assets 2023: $887,525Liabilities 2023: $30,000Net Assets 2023: $857,5252023Assets 2024: $995,161Liabilities 2024: $30,000Net Assets 2024: $965,1612024Assets 2025: $1,060,395Liabilities 2025: $0Net Assets 2025: $1,060,3952025

Highlighted filing

2025

Assets$1,060,395
Liabilities$0
Net Assets$1,060,395

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $46,505Expenses 2011: $51,336Net Income 2011: -$4,8312011Revenue 2012: $146,639Expenses 2012: $79,939Net Income 2012: $66,7002012Revenue 2013: $150,709Expenses 2013: $87,654Net Income 2013: $63,0552013Revenue 2014: $143,767Expenses 2014: $0Net Income 2014: $143,7672014Revenue 2015: $175,907Expenses 2015: $30,984Net Income 2015: $144,9232015Revenue 2016: $93,787Expenses 2016: $44,822Net Income 2016: $48,9652016Revenue 2017: -$17,486Expenses 2017: $45,672Net Income 2017: -$63,1582017Revenue 2018: $168,914Expenses 2018: $64,282Net Income 2018: $104,6322018Revenue 2019: $161,202Expenses 2019: $31,572Net Income 2019: $129,6302019Revenue 2020: $76,301Expenses 2020: $33,327Net Income 2020: $42,9742020Revenue 2021: $162,153Expenses 2021: $41,185Net Income 2021: $120,9682021Revenue 2022: $157,010Expenses 2022: $65,104Net Income 2022: $91,9062022Revenue 2023: $106,988Expenses 2023: $72,728Net Income 2023: $34,2602023Revenue 2024: $210,875Expenses 2024: $151,329Net Income 2024: $59,5462024Revenue 2025: $233,345Expenses 2025: $161,293Net Income 2025: $72,0522025

Highlighted filing

2025

Revenue$233,345
Expenses$161,293
Net Income$72,052

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.23$0.16$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.03$0.97$0.21$0.15$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.03$0.86$0.11$0.07$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.05$0.80$0.16$0.07$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.05$0.75$0.16$0.04$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.05$0.63$0.08$0.03$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.05$0.58$0.16$0.03$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.18$0.44$0.17$0.06$0.10
2017Summary only. Only limited summary data is available for this year.$0.49$0.15$0.34$0.02$0.05$0.06
2016Summary only. Only limited summary data is available for this year.$0.57$0.17$0.40$0.09$0.04$0.05
2015Summary only. Only limited summary data is available for this year.$0.53$0.18$0.35$0.18$0.03$0.14
2014Summary only. Only limited summary data is available for this year.$0.41$0.21$0.14$0.00$0.14
2013Summary only. Only limited summary data is available for this year.$0.35$0.24$0.15$0.09$0.06
2012Summary only. Only limited summary data is available for this year.$0.32$0.27$0.15$0.08$0.07
2011Summary only. Only limited summary data is available for this year.$0.28$0.29$0.05$0.05$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Feb 12, 2026
Return Version
2024v5.2
Gross Receipts
$564,898
Mission and Program Overview

Mission

Provide a residential chapter house for sigma pi fraternity at university of missouri.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$882,026$834,535▼ $47,491
Land, Buildings, and Equipment, Net$113,135$225,860▲ $112,725
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$995,161$1,060,395▲ $65,234
Other Assets Total-$0-
Liabilities
Other Liabilities$30,000--
Total Liabilities$30,000$0▼ $30,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$965,161$1,060,395▲ $95,234
Total Net Assets Fund Balance$965,161$1,060,395▲ $95,234
Total Liabilities and Net Assets / Fund Balance$995,161$1,060,395▲ $65,234

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$225,860$97,241$323,101
Buildings-$130,000$130,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lester C JoernPresident
Brian AuerSecretary
Michael TsvetanovTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$181,000
Investment Income
$52,345
Other Revenue
$0
Change in Net Assets
$72,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,293
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
Insurance---$24,284
All Other Expenses---$10,411
Other Expenses---$5,259
Depreciation Depletion---$4,699
Fees for Services Legal---$2,961
Fees for Services Accounting---$1,920
Total Functional Expenses$0$0$0$161,293
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
Insider Transactions and Loans

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
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

A copy of the return is provided to the board by the treasurer.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Gamma Sigma Building Association
EIN
43-1720240
Phone
6366756213
Address
PO BOX 23001, ST LOUIS, MO 63156

Signing Officer

Name
Michael Tsvetanov
Title
Treasurer
Signed
2026-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Tsvetanov
Formed
1970
Legal Domicile
Mo
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Morice List & Associates LLC
Address
8700 MANCHESTER RD, ST LOUIS, MO 63144
Preparer
Chester E List
Phone
3146473005
Raw XML Appendix304 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990TFiledInd0true
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IRS990/GainOrLossGrp/SecuritiesAmt012605
IRS990/GamingActivitiesInd0false
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt052345
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0995161
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01060395
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 23001
IRS990/USAddress/CityNm0ST LOUIS
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063156
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL TSVETANOV
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAMMA SIGMA BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0431720240
ReturnHeader/Filer/PhoneNum06366756213
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 23001
ReturnHeader/Filer/USAddress/CityNm0ST LOUIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063156
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821514691
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MORICE LIST & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08700 MANCHESTER RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST LOUIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063144
ReturnHeader/PreparerPersonGrp/PhoneNum03146473005
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHESTER E LIST
ReturnHeader/ReturnTs02026-02-12T11:33:02-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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