Civic Intelligence

Phi Gamma Delta Fraternity Sigma Omicron Housing Association Inc

990 • Fiscal year 2016 • EIN 73-0758187

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

644 W 78th Place STulsa, OK 74132-2664

(918) 230-9004

Siviq Scores

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

Liabilities / Assets

80th percentile

0.62x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

1.95x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Net Margin

99th percentile

95%

Higher net margin than 99% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

100th percentile

1288%

Faster asset growth than 100% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

100th percentile

989%

Faster revenue growth than 100% of similar nonprofits.

2016 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,958,586

Up $4,601,466 (+1288%) from 2015

Net Assets

Up

$1,860,575

Up $1,503,455 (+421%) from 2015

Liabilities

Up

$3,098,011

Up $3,098,011 from 2015

Revenue

Up

$1,585,947

Up $1,440,260 (+989%) from 2015

Expenses

Down

$82,492

Down $179,209 (-68%) from 2015

Net Income

Up

$1,503,455

Up $1,619,469 (+1396%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $393,468Liabilities 2010: $72,146Net Assets 2010: $321,3222010Assets 2011: $312,447Liabilities 2011: $40,657Net Assets 2011: $271,7902011Assets 2012: $283,067Liabilities 2012: $12,621Net Assets 2012: $270,4462012Assets 2013: $361,343Liabilities 2013: $0Net Assets 2013: $361,3432013Assets 2014: $473,134Liabilities 2014: $0Net Assets 2014: $473,1342014Assets 2015: $357,120Liabilities 2015: $0Net Assets 2015: $357,1202015Assets 2016: $4,958,586Liabilities 2016: $3,098,011Net Assets 2016: $1,860,5752016Assets 2017: $4,911,173Liabilities 2017: $2,925,834Net Assets 2017: $1,985,3392017Assets 2018: $4,463,767Liabilities 2018: $2,929,653Net Assets 2018: $1,534,1142018Assets 2019: $4,386,097Liabilities 2019: $2,849,897Net Assets 2019: $1,536,2002019Assets 2020: $4,258,380Liabilities 2020: $2,818,042Net Assets 2020: $1,440,3382020Assets 2021: $4,003,859Liabilities 2021: $2,644,492Net Assets 2021: $1,359,3672021Assets 2022: $3,798,628Liabilities 2022: $2,528,062Net Assets 2022: $1,270,5662022Assets 2023: $3,615,876Liabilities 2023: $2,422,901Net Assets 2023: $1,192,9752023Assets 2024: $3,403,382Liabilities 2024: $2,341,870Net Assets 2024: $1,061,5122024

Highlighted filing

2016

Assets$4,958,586
Liabilities$3,098,011
Net Assets$1,860,575

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $149,144Expenses 2010: $169,423Net Income 2010: -$20,2792010Revenue 2011: $123,378Expenses 2011: $172,910Net Income 2011: -$49,5322011Revenue 2012: $164,383Expenses 2012: $165,727Net Income 2012: -$1,3442012Revenue 2013: $215,109Expenses 2013: $136,833Net Income 2013: $78,2762013Revenue 2014: $218,393Expenses 2014: $106,602Net Income 2014: $111,7912014Revenue 2015: $145,687Expenses 2015: $261,701Net Income 2015: -$116,0142015Revenue 2016: $1,585,947Expenses 2016: $82,492Net Income 2016: $1,503,4552016Revenue 2017: $486,093Expenses 2017: $361,329Net Income 2017: $124,7642017Revenue 2018: $250,000Expenses 2018: $338,800Net Income 2018: -$88,8002018Revenue 2019: $350,745Expenses 2019: $350,244Net Income 2019: $5012019Revenue 2020: $239,167Expenses 2020: $335,029Net Income 2020: -$95,8622020Revenue 2021: $245,292Expenses 2021: $331,001Net Income 2021: -$85,7092021Revenue 2022: $240,022Expenses 2022: $324,083Net Income 2022: -$84,0612022Revenue 2023: $243,135Expenses 2023: $320,726Net Income 2023: -$77,5912023Revenue 2024: $169,200Expenses 2024: $300,663Net Income 2024: -$131,4632024

Highlighted filing

2016

Revenue$1,585,947
Expenses$82,492
Net Income$1,503,455
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,585,947
Mission and Program Overview

Mission

Maintain a college fraternity chapter house.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$40,000$4,733,655▲ $4,693,655
Cash and Non-Interest-Bearing Accounts$317,120$224,931▼ $92,189
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$357,120$4,958,586▲ $4,601,466
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$3,098,011▲ $3,098,011
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$3,098,011▲ $3,098,011
Net Assets / Fund Balance
Unrestricted Net Assets$357,120$1,860,575▲ $1,503,455
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$357,120$1,860,575▲ $1,503,455
Total Liabilities and Net Assets / Fund Balance$357,120$4,958,586▲ $4,601,466

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,574,950$0$4,574,950
Equipment$118,705$0$118,705
Land$40,000-$40,000
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Randall WhittakerPresident
Michael MartinSecretary
Chris NeurohrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,571,459
Program Service Revenue
$14,488
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,571,459
Change in Net Assets
$1,503,455
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,524
Professional Fundraising Fees$7,968
Grants and Similar Amounts Paid$3,000
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest---$50,059
Fees for Services Professional Fundraising---$7,968
Insurance---$7,755
Conferences and Meetings---$7,225
Office Expenses---$3,918
Grants to Domestic Individuals---$3,000
Fees for Services Management---$1,655
Occupancy---$912
Total Functional Expenses$0$0$0$82,492
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$7,968
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 A, Line 6

The members of Sigma Omicron Housing Association Incorporated shall all be graduated, duly initiated members of the Sigma Omicron Chapter of the International Fraternity of Phi Gamma Delta and all graduated, duly initiated members of any other chapter of the International Fraternity of Phi Gamma Delta who have been approved by the Board of Directors.

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

The Members shall elect the Board of Directors at the annual meeting. The annual meeting of the membership shall be held in conjunction (and at the same location as) the Pig Dinner designated by the Sigma Omicron Chapter in Stillwater, Oklahoma.

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

Form 990 is emailed to officers for review and a copy is held by the Treasurer for public review upon request.

Form 990, Part VI, Section C, Line 19

All financial documents are available for review upon request. Financial documents are also presented for review at public meetings held four times per year.

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Fraternity
EIN
73-0758187
Phone
9182309004
Address
644 W 78th Place S, Tulsa, OK 74132-2664

Signing Officer

Name
Christopher Neurohr
Title
Treasurer
Phone
9182309004
Signed
2017-11-14

Organization Details

Principal Officer
Christopher R Neurohr
Formed
1961
Legal Domicile
Ok
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
11
Raw XML AppendixShowing 400 of 412 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/ProgSrvcAccomActy2Grp/Desc0Raise funds to support the mission of the house corporation to provide housing for the undergraduate fraternity chapter and construct a new chapter house.
IRS990/ProgSrvcAccomActy3Grp/Desc0Constructed a new chapter house on the same property for the undergraduate fraternity chapter to have adequate housing.
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IRS990/ReconcilationRevenueExpnssAmt01503455
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt04574950
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04574950
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118705
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0118705
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04733655
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The members of Sigma Omicron Housing Association Incorporated shall all be graduated, duly initiated members of the Sigma Omicron Chapter of the International Fraternity of Phi Gamma Delta and all graduated, duly initiated members of any other chapter of the International Fraternity of Phi Gamma Delta who have been approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Members shall elect the Board of Directors at the annual meeting. The annual meeting of the membership shall be held in conjunction (and at the same location as) the Pig Dinner designated by the Sigma Omicron Chapter in Stillwater, Oklahoma.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is emailed to officers for review and a copy is held by the Treasurer for public review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All financial documents are available for review upon request. Financial documents are also presented for review at public meetings held four times per year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
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/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0357120
IRS990/TotalAssetsEOYAmt04958586
IRS990/TotalAssetsGrp/BOYAmt0357120
IRS990/TotalAssetsGrp/EOYAmt04958586
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01571459
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt082492
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt03098011
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03098011
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0357120
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01860575
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt014488
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt014488
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt014488
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01585947
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0357120
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04958586
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0357120
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01860575
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0644 W 78TH PL
IRS990/USAddress/CityNm0TULSA
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd0741322664
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.phigam.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Christopher Neurohr
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09182309004
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA DELTA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SIGMA OMICRON HOUSING ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PHIG

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$2.34$1.06$0.17$0.30$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.62$2.42$1.19$0.24$0.32$0.08
2022Detailed filing. Detailed filing data is available for this year.$3.80$2.53$1.27$0.24$0.32$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.00$2.64$1.36$0.25$0.33$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.26$2.82$1.44$0.24$0.34$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.39$2.85$1.54$0.35$0.35$0.00
2018Detailed filing. Detailed filing data is available for this year.$4.46$2.93$1.53$0.25$0.34$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.91$2.93$1.99$0.49$0.36$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.96$3.10$1.86$1.59$0.08$1.50
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.15$0.26$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$0.22$0.11$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.22$0.14$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.01$0.27$0.16$0.17$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.04$0.27$0.12$0.17$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.07$0.32$0.15$0.17$0.02