Civic Intelligence

Sigma Phi Lambda Chi Alpha Special Acct DBA Sp Holding Company

990 • Fiscal year 2023 • EIN 73-1345220

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 18, 2024

Organization ProfileN/A
PO Box 721891Norman, OK 73070

(405) 360-5533

Siviq Scores

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

Liabilities / Assets

96th percentile

1.03x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

6.43x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

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

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.

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

Asset Growth

35th percentile

-0.7%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$2,592,881

Down $18,424 (-0.7%) from 2022

Net Assets

Up

-$70,004

Up $46,626 (+40%) from 2022

Liabilities

Down

$2,662,885

Down $65,050 (-2.4%) from 2022

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin64th percentile

Revenue

Up

$414,275

Up $46,121 (+13%) from 2022

Expenses

Down

$367,649

Down $34,797 (-8.6%) from 2022

Net Income

Up

$46,626

Up $80,918 (+236%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $642,631Liabilities 2011: $317,791Net Assets 2011: $324,8402011Assets 2012: $1,114,414Liabilities 2012: $310,992Net Assets 2012: $803,4222012Assets 2013: $3,774,643Liabilities 2013: $2,912,632Net Assets 2013: $862,0112013Assets 2014: $3,720,199Liabilities 2014: $2,853,856Net Assets 2014: $866,3432014Assets 2015: $3,668,560Liabilities 2015: $2,791,466Net Assets 2015: $877,0942015Assets 2016: $3,560,463Liabilities 2016: $2,751,170Net Assets 2016: $809,2932016Assets 2017: $3,497,846Liabilities 2017: $2,698,382Net Assets 2017: $799,4642017Assets 2018: $3,262,588Liabilities 2018: $2,614,390Net Assets 2018: $648,1982018Assets 2019: $2,918,678Liabilities 2019: $2,541,707Net Assets 2019: $376,9712019Assets 2020: $2,710,415Liabilities 2020: $2,503,116Net Assets 2020: $207,2992020Assets 2021: $2,744,586Liabilities 2021: $2,826,924Net Assets 2021: -$82,3382021Assets 2022: $2,611,305Liabilities 2022: $2,727,935Net Assets 2022: -$116,6302022Assets 2023: $2,592,881Liabilities 2023: $2,662,885Net Assets 2023: -$70,0042023Assets 2024: $2,482,016Liabilities 2024: $2,685,897Net Assets 2024: -$203,8812024

Highlighted filing

2023

Assets$2,592,881
Liabilities$2,662,885
Net Assets-$70,004
Open 2023 Filing

Operations Trend

Revenue Growth66th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $130,5962011Revenue 2012: $570,882Expenses 2012: $92,300Net Income 2012: $478,5822012Revenue 2013: $303,316Expenses 2013: $244,727Net Income 2013: $58,5892013Revenue 2014: $325,644Expenses 2014: $321,313Net Income 2014: $4,3312014Revenue 2015: $307,789Expenses 2015: $346,746Net Income 2015: -$38,9572015Revenue 2016: $311,983Expenses 2016: $374,248Net Income 2016: -$62,2652016Revenue 2017: $352,831Expenses 2017: $362,660Net Income 2017: -$9,8292017Revenue 2018: $206,778Expenses 2018: $358,044Net Income 2018: -$151,2662018Revenue 2019: $176,555Expenses 2019: $447,782Net Income 2019: -$271,2272019Revenue 2020: $177,432Expenses 2020: $347,104Net Income 2020: -$169,6722020Revenue 2021: $169,718Expenses 2021: $459,355Net Income 2021: -$289,6372021Revenue 2022: $368,154Expenses 2022: $402,446Net Income 2022: -$34,2922022Revenue 2023: $414,275Expenses 2023: $367,649Net Income 2023: $46,6262023Revenue 2024: $426,148Expenses 2024: $560,025Net Income 2024: -$133,8772024

Highlighted filing

2023

Revenue$414,275
Expenses$367,649
Net Income$46,626
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 18, 2024
Return Version
2023v5.0
Gross Receipts
$414,275
Mission and Program Overview

Mission

To provide student housing for lambda chi alpha fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,535,150$2,440,772▼ $94,378
Savings and Temporary Cash Investments$71,285$148,331▲ $77,046
Cash and Non-Interest-Bearing Accounts$2,553$1,932▼ $621
Intangible Assets$2,317$1,846▼ $471
Total Assets$2,611,305$2,592,881▼ $18,424
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,695,135$2,621,596▼ $73,539
Other Liabilities$32,800$41,289▲ $8,489
Total Liabilities$2,727,935$2,662,885▼ $65,050
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-116,630$-70,004▲ $46,626
Total Net Assets Fund Balance$-116,630$-70,004▲ $46,626
Total Liabilities and Net Assets / Fund Balance$2,611,305$2,592,881▼ $18,424

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,440,529$1,483,620$3,924,149
Other Land Buildings-$157,146$157,146
Equipment$243$55,459$55,702
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Cary WilliamsPresident
Alex YounesDirector
Barry HurleyDirector
Matt HamiltonDirector
Michael StruffolinoDirector
Russell GibbsDirector
Scott MabreyDirector
Scott WintonDirector
Tom SparksDirector
Tyler BarrettChapter Advi
Connie McquayHousemother/
Tim HoltTreasurer
Dr Adam SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$38,131
Program Service Revenue
$375,865
Investment Income
$279
Other Revenue
$0
All Other Contributions
$38,131
Change in Net Assets
$46,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$366,029
Professional Fundraising Fees$1,620
Total Fundraising Expense$1,620
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$165,642--$165,642
Depreciation Depletion$94,848--$94,848
Occupancy$56,986--$56,986
Insurance$28,898--$28,898
Fees for Services Accounting$8,250--$8,250
Fees for Services Other$2,140--$2,140
Fees for Services Professional Fundraising--$1,620$1,620
Office Expenses$427--$427
Fees for Services Legal-$107-$107
Other Expenses$70--$70
All Other Expenses-$63-$63
Total Functional Expenses$365,859$170$1,620$367,649
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,620
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Room Deposits Held$41,289
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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, Page 6, Part VI, Line 11B

“The organization has engaged the services of a cpa firm to prepare the form 990. A copy of the completed return is forwarded to the organization's president and board members for review prior to filing the return.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sp Holding Company
EIN
73-1345220
Phone
4053605533
Address
PO BOX 721891, NORMAN, OK 73070

Signing Officer

Name
Tim Holt
Title
Treasurer
Phone
4053605533
Signed
2024-07-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Holt
Formed
1927
Legal Domicile
Ok
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
9

Preparer

Firm
Gray Blodgett & Company Pllc
Address
629 24TH AVE SW, NORMAN, OK 73069-3912
Preparer
C Janese Shepard
Phone
4053605533
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

“SP HOLDING COMPANY”

Raw XML Appendix398 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/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAPTER ADVI
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IRS990/PYTotalRevenueAmt0368154
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01483620
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROOM DEPOSITS HELD
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SP HOLDING COMPANY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ENGAGED THE SERVICES OF A CPA FIRM TO PREPARE THE FORM 990. A COPY OF THE COMPLETED RETURN IS FORWARDED TO THE ORGANIZATION'S PRESIDENT AND BOARD MEMBERS FOR REVIEW PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/CityNm0OKLAHOMA CITY
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IRS990/USAddress/ZIPCd073118
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM HOLT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04053605533
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-18
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ReturnHeader/Filer/BusinessNameControlTxt0SPHO
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ReturnHeader/Filer/PhoneNum04053605533
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0731352810
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRAY BLODGETT & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0629 24TH AVE SW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0730693912
ReturnHeader/PreparerPersonGrp/PhoneNum04053605533
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C JANESE SHEPARD
ReturnHeader/ReturnTs02024-07-18T12:19:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TIM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HOLT
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,592,881
Liabilities
$2,662,885
Net assets
-$70,004
Revenue
$414,275
Expenses
$367,649
Net income
$46,626
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.48$2.69$0.20$0.43$0.56$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.59$2.66$0.07$0.41$0.37$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.61$2.73$0.12$0.37$0.40$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.74$2.83$0.08$0.17$0.46$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.71$2.50$0.21$0.18$0.35$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.92$2.54$0.38$0.18$0.45$0.27
2018Detailed filing. Detailed filing data is available for this year.$3.26$2.61$0.65$0.21$0.36$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.50$2.70$0.80$0.35$0.36$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.56$2.75$0.81$0.31$0.37$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.67$2.79$0.88$0.31$0.35$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.72$2.85$0.87$0.33$0.32$0.00
2013Detailed filing. Detailed filing data is available for this year.$3.77$2.91$0.86$0.30$0.24$0.06
2012Summary only. Only limited summary data is available for this year.$1.11$0.31$0.80$0.57$0.09$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.32$0.32$0.13