Civic Intelligence

Eta Rho Home Association Inc

EIN 61-0668605 • 501(c)7 • Bowling Green, KY

Profile

The housing corporation's primary function is the ownership of the fraternity house that is utilized by the sigma nu fraternity of western kentucky university

908 State StreetBowling Green, KY 42101
Siviq Scores

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

Liabilities / Assets

93rd percentile

0.76x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-7.6%

Faster asset growth than 16% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$763,342

Down $62,885 (-7.6%) from 2023

Liabilities

Down

$583,462

Down $11,887 (-2.0%) from 2023

Net Assets

Down

$179,880

Down $50,998 (-22%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$50,998

Down $21,756 (-74%) from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Down

-$50,998

Down $21,756 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$1.5M$1.0M$500K$0Assets 2016: $1,184,312Liabilities 2016: $719,585Net Assets 2016: $464,7272016Assets 2017: $1,123,202Liabilities 2017: $699,800Net Assets 2017: $423,4022017Assets 2018: $1,052,498Liabilities 2018: $683,617Net Assets 2018: $368,8812018Assets 2019: $1,004,920Liabilities 2019: $669,785Net Assets 2019: $335,1352019Assets 2020: $964,574Liabilities 2020: $670,146Net Assets 2020: $294,4282020Assets 2021: $921,221Liabilities 2021: $641,613Net Assets 2021: $279,6082021Assets 2022: $874,978Liabilities 2022: $614,858Net Assets 2022: $260,1202022Assets 2023: $826,227Liabilities 2023: $595,349Net Assets 2023: $230,8782023Assets 2024: $763,342Liabilities 2024: $583,462Net Assets 2024: $179,8802024

Highlighted filing

2024

Assets$763,342
Liabilities$583,462
Net Assets$179,880
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20K$0-$20K-$40K-$60KRevenue 2016: $7,965Expenses 2016: $600Net Income 2016: $7,3652016Revenue 2017: -$40,725Expenses 2017: $600Net Income 2017: -$41,3252017Revenue 2018: -$53,042Expenses 2018: $1,479Net Income 2018: -$54,5212018Revenue 2019: -$33,096Expenses 2019: $650Net Income 2019: -$33,7462019Revenue 2020: -$40,107Expenses 2020: $600Net Income 2020: -$40,7072020Revenue 2021: -$14,220Expenses 2021: $600Net Income 2021: -$14,8202021Revenue 2022: -$19,488Expenses 2022: $0Net Income 2022: -$19,4882022Revenue 2023: -$29,242Expenses 2023: $0Net Income 2023: -$29,2422023Revenue 2024: -$50,998Expenses 2024: $0Net Income 2024: -$50,9982024

Highlighted filing

2024

Revenue-$50,998
Expenses$0
Net Income-$50,998
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$763,342
Liabilities
$583,462
Net assets
$179,880
Revenue
-$50,998
Expenses
$0
Net income
-$50,998
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.58$0.18$0.05$0.00$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.60$0.23$0.03$0.00$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.61$0.26$0.02$0.00$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.64$0.28$0.01$0.00$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.96$0.67$0.29$0.04$0.00$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.00$0.67$0.34$0.03$0.00$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.05$0.68$0.37$0.05$0.00$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.70$0.42$0.04$0.00$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.72$0.46$0.01$0.00$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 14, 2025
Return Version
2024v5.0
Gross Receipts
$96,621
Mission and Program Overview

Mission

The housing corporation's primary function is the ownership of the fraternity house that is utilized by the sigma nu fraternity of western kentucky university

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$812,435$760,328▼ $52,107
Cash and Non-Interest-Bearing Accounts$13,792$3,014▼ $10,778
Total Assets$826,227$763,342▼ $62,885
Liabilities
Mortgage Notes Payable Secured by Investment Property$595,349$583,462▼ $11,887
Total Liabilities$595,349$583,462▼ $11,887
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$230,878$179,880▼ $50,998
Total Net Assets Fund Balance$230,878$179,880▼ $50,998
Total Liabilities and Net Assets / Fund Balance$826,227$763,342▼ $62,885

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$710,328$773,900$1,484,228
Land$50,000-$50,000
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Tim HustonPresident
Austin SmithDirector
John SimmsDirector
Shane VanmeterDirector
Tom HartSecretary
Robert HuffmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-50,998
Change in Net Assets
$-50,998
Expenses and Functional Allocation

Major Expense Lines

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Eta Rho Home Association Inc
EIN
61-0668605
Phone
2707822896
Address
908 STATE STREET, BOWLING GREEN, KY 42101

Signing Officer

Name
Tom Hart
Title
Secretary
Phone
2707816700
Signed
2025-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Hart
Formed
1966
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Kirby & Moore Llp
Address
1020 COLLEGE STREET, BOWLING GREEN, KY 42101
Preparer
Steven a Moore
Phone
2707825488
Raw XML Appendix237 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/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01966
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IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt096621
IRS990/GrossRentsGrp/RealAmt096621
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IRS990/IndependentVotingMemberCnt05
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0773900
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IRS990/LessRentalExpensesGrp/RealAmt0147619
IRS990/LoanOutstandingInd0false
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TOM HART
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherRevenueAmt0-29242
IRS990/PYRevenuesLessExpensesAmt0-29242
IRS990/PYTotalRevenueAmt0-29242
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IRS990/ReportLandBuildingEquipmentInd0true
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-02-21T18:14:52-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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