Civic Intelligence

Gamma Phi Beta Building Association

990 • Fiscal year 2023 • EIN 47-0169610

Aug 01, 2022 to Jul 31, 2023 • Filed on Dec 09, 2023

415 North 16th StreetLincoln, NE 68508

(402) 217-1831

Siviq Scores

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

Liabilities / Assets

27th percentile

0.02x

Higher debt load relative to assets than 27% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

35th percentile

0.08x

Higher debt load relative to revenue than 35% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

18%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$32,131

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

39th percentile

0.2%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

7.4%

Faster revenue growth than 52% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$3,126,766

Flat from 2023

Net Assets

Flat

$3,079,264

Flat from 2023

Liabilities

Flat

$47,502

Flat from 2023

Revenue

Flat

$632,002

Flat from 2023

Expenses

Flat

$516,001

Flat from 2023

Net Income

Flat

$116,001

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,702,653Liabilities 2011: $1,164,456Net Assets 2011: $1,538,1972011Assets 2012: $2,591,660Liabilities 2012: $973,462Net Assets 2012: $1,618,1982012Assets 2013: $2,529,844Liabilities 2013: $771,292Net Assets 2013: $1,758,5522013Assets 2014: $2,509,588Liabilities 2014: $586,956Net Assets 2014: $1,922,6322014Assets 2015: $2,397,082Liabilities 2015: $303,693Net Assets 2015: $2,093,3892015Assets 2016: $2,392,715Liabilities 2016: $97,992Net Assets 2016: $2,294,7232016Assets 2017: $2,566,088Liabilities 2017: $65,491Net Assets 2017: $2,500,5972017Assets 2018: $2,723,958Liabilities 2018: $94,148Net Assets 2018: $2,629,8102018Assets 2019: $2,788,561Liabilities 2019: $62,402Net Assets 2019: $2,726,1592019Assets 2020: $2,878,505Liabilities 2020: $67,210Net Assets 2020: $2,811,2952020Assets 2021: $2,936,073Liabilities 2021: $99,248Net Assets 2021: $2,836,8252021Assets 2022: $3,120,014Liabilities 2022: $160,410Net Assets 2022: $2,959,6042022Assets 2023: $3,126,766Liabilities 2023: $47,502Net Assets 2023: $3,079,2642023Assets 2023: $3,126,766Liabilities 2023: $47,502Net Assets 2023: $3,079,2642023

Highlighted filing

2023

Assets$3,126,766
Liabilities$47,502
Net Assets$3,079,264

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $501,511Expenses 2011: $418,051Net Income 2011: $83,4602011Revenue 2012: $532,232Expenses 2012: $450,703Net Income 2012: $81,5292012Revenue 2013: $498,708Expenses 2013: $361,350Net Income 2013: $137,3582013Revenue 2014: $558,001Expenses 2014: $391,982Net Income 2014: $166,0192014Revenue 2015: $546,155Expenses 2015: $375,535Net Income 2015: $170,6202015Revenue 2016: $569,376Expenses 2016: $375,522Net Income 2016: $193,8542016Revenue 2017: $582,420Expenses 2017: $379,524Net Income 2017: $202,8962017Revenue 2018: $605,383Expenses 2018: $484,790Net Income 2018: $120,5932018Revenue 2019: $638,719Expenses 2019: $555,322Net Income 2019: $83,3972019Revenue 2020: $594,122Expenses 2020: $505,821Net Income 2020: $88,3012020Revenue 2021: $601,651Expenses 2021: $607,806Net Income 2021: -$6,1552021Revenue 2022: $588,448Expenses 2022: $468,472Net Income 2022: $119,9762022Revenue 2023: $632,002Expenses 2023: $516,001Net Income 2023: $116,0012023Revenue 2023: $632,002Expenses 2023: $516,001Net Income 2023: $116,0012023

Highlighted filing

2023

Revenue$632,002
Expenses$516,001
Net Income$116,001
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Dec 9, 2023
Return Version
2022v5.0
Gross Receipts
$632,002
Mission and Program Overview

Mission

Provide on-campus housing for members of the gamma phi beta sorority.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,873,867$1,834,532▼ $39,335
Savings and Temporary Cash Investments$653,781$596,181▼ $57,600
Cash and Non-Interest-Bearing Accounts$378,402$478,430▲ $100,028
Investments in Publicly Traded Securities$212,703$216,362▲ $3,659
Accounts Receivable$1,261$1,261→ $0
Total Assets$3,120,014$3,126,766▲ $6,752
Liabilities
Accounts Payable and Accrued Expenses$27,001$33,460▲ $6,459
Other Liabilities$133,409$14,042▼ $119,367
Total Liabilities$160,410$47,502▼ $112,908
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,957,123$3,076,783▲ $119,660
Net Assets With Donor Restrictions$2,481$2,481→ $0
Total Net Assets Fund Balance$2,959,604$3,079,264▲ $119,660
Total Liabilities and Net Assets / Fund Balance$3,120,014$3,126,766▲ $6,752

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,742,324$1,195,347$2,937,671
Equipment$92,208$387,846$480,054
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracie DiehlBoard MemberPT$32,131$32,131

Board Members and Trustees

NameTitle
Kara BrostromPresident
Angela MillerBoard Member
Ann GregoryBoard Member
Bethany WoodBoard Member
Chloe HigginsBoard Member
Hannah HeadleyBoard Member
Kim CudaBoard Member
Leslie GibbensBoard Member
Meredith HovisBoard Member
Sarah SwimSecretary
Katie BlyckerTreasurer
Crystal KutilekVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$8,725
Program Service Revenue
$575,269
Investment Income
$11,356
Other Revenue
$36,652
All Other Contributions
$8,725
Change in Net Assets
$116,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,643
Salaries, Compensation, and Employee Benefits$36,595
Professional Fundraising Fees$12,763
Total Fundraising Expense$12,763
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$145,132--$145,132
Depreciation Depletion$102,016--$102,016
Current Officers, Directors, Trustees, and Key Employees$32,131--$32,131
Fees for Services Professional Fundraising--$12,763$12,763
Fees for Services Accounting$10,259--$10,259
Insurance$9,101--$9,101
Payroll Taxes$4,464--$4,464
Fees for Services Other$2,399--$2,399
Office Expenses$1,662--$1,662
Other Expenses$110--$110
Total Functional Expenses$503,238$0$12,763$516,001
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$12,763
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Gamma Phi Beta Sorority Inc$14,042
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

The board members receive a copy of the form 990. The board members review the form 990 for accuracy before filing.

Form 990, Page 6, Part VI, Line 12C

The board members are required to review and sign a conflict of interest policy annually. A known conflict by a board member will result in the board member being excluded from voting on that particular transaction.

Form 990, Page 6, Part VI, Line 15B

The board members complete a performance review on the compensated officer annually. The board members vote to approve the compensation.

Form 990, Page 6, Part VI, Line 19

The governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Gamma Phi Beta Building Association
EIN
47-0169610
Phone
4022171831
Address
415 NORTH 16TH STREET, LINCOLN, NE 68508

Signing Officer

Name
Katie Blycker
Title
Treasurer
Phone
4022171831
Signed
2023-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Blycker
Legal Domicile
Ne
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
15

Preparer

Firm
Hocking & Schulenberg LLC
Address
3501 PLANTATION DR SUITE 110, LINCOLN, NE 68516
Preparer
Shawn P Schulenberg
Phone
4024410140
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IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/BusinessCd3531110
IRS990/ProgramServiceRevenueGrp/BusinessCd4531110
IRS990/ProgramServiceRevenueGrp/Desc0ROOM & BOARD
IRS990/ProgramServiceRevenueGrp/Desc1LOCAL FACILITY COMMON ARE
IRS990/ProgramServiceRevenueGrp/Desc2LIVE-OUT FEE
IRS990/ProgramServiceRevenueGrp/Desc3LOCAL FACILITY FEE
IRS990/ProgramServiceRevenueGrp/Desc4DEPOSITS FORFEITED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0310021
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1227515
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219732
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt313001
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt45000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0310021
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1227515
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219732
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt313001
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt45000
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IRS990/PYContributionsGrantsAmt09505
IRS990/PYInvestmentIncomeAmt08678
IRS990/PYOtherExpensesAmt0418261
IRS990/PYOtherRevenueAmt01284
IRS990/PYProgramServiceRevenueAmt0568981
IRS990/PYRevenuesLessExpensesAmt0119976
IRS990/PYSalariesCompEmpBnftPaidAmt034144
IRS990/PYTotalExpensesAmt0468472
IRS990/PYTotalProfFndrsngExpnsAmt016067
IRS990/PYTotalRevenueAmt0588448
IRS990/ReconcilationRevenueExpnssAmt0116001
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0575269
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0653781
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0596181
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01742324
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01195347
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02937671
IRS990ScheduleD/EquipmentGrp/BookValueAmt092208
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0387846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0480054
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GAMMA PHI BETA SORORITY INC
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01834532
IRS990ScheduleD/TotalLiabilityAmt014042
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD MEMBERS RECEIVE A COPY OF THE FORM 990. THE BOARD MEMBERS REVIEW THE FORM 990 FOR ACCURACY BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE REQUIRED TO REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. A KNOWN CONFLICT BY A BOARD MEMBER WILL RESULT IN THE BOARD MEMBER BEING EXCLUDED FROM VOTING ON THAT PARTICULAR TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MEMBERS COMPLETE A PERFORMANCE REVIEW ON THE COMPENSATED OFFICER ANNUALLY. THE BOARD MEMBERS VOTE TO APPROVE THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GAMMA PHI BETA SORORITY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0476046120
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SOCIAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0415 N 16TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LINCOLN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd068508
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03120014
IRS990/TotalAssetsEOYAmt03126766
IRS990/TotalAssetsGrp/BOYAmt03120014
IRS990/TotalAssetsGrp/EOYAmt03126766
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08725
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012763
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0503238
IRS990/TotalFunctionalExpensesGrp/TotalAmt0516001
IRS990/TotalGrossUBIAmt011356
IRS990/TotalLiabilitiesBOYAmt0160410
IRS990/TotalLiabilitiesEOYAmt047502
IRS990/TotalLiabilitiesGrp/BOYAmt0160410
IRS990/TotalLiabilitiesGrp/EOYAmt047502
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02959604
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03079264
IRS990/TotalProgramServiceExpensesAmt0503238
IRS990/TotalProgramServiceRevenueAmt0575269
IRS990/TotalReportableCompFromOrgAmt032131
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0611921
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0632002
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt011356
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03120014
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03126766
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0415 NORTH 16TH STREET
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068508
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.UNLGAMMAPHIBETA.SQUARESPACE.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATIE BLYCKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$3.13$0.05$3.08$0.63$0.52$0.12
2023Summary only. Only limited summary data is available for this year.$3.13$0.05$3.08$0.63$0.52$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.16$2.96$0.59$0.47$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.10$2.84$0.60$0.61$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.07$2.81$0.59$0.51$0.09
2019Summary only. Only limited summary data is available for this year.$2.79$0.06$2.73$0.64$0.56$0.08
2018Summary only. Only limited summary data is available for this year.$2.72$0.09$2.63$0.61$0.48$0.12
2017Summary only. Only limited summary data is available for this year.$2.57$0.07$2.50$0.58$0.38$0.20
2016Summary only. Only limited summary data is available for this year.$2.39$0.10$2.29$0.57$0.38$0.19
2015Summary only. Only limited summary data is available for this year.$2.40$0.30$2.09$0.55$0.38$0.17
2014Summary only. Only limited summary data is available for this year.$2.51$0.59$1.92$0.56$0.39$0.17
2013Summary only. Only limited summary data is available for this year.$2.53$0.77$1.76$0.50$0.36$0.14
2012Summary only. Only limited summary data is available for this year.$2.59$0.97$1.62$0.53$0.45$0.08
2011Summary only. Only limited summary data is available for this year.$2.70$1.16$1.54$0.50$0.42$0.08