Civic Intelligence

Sigma Phi Lambda Chi Alpha Special Acct DBA Sp Holding Company

990 • Fiscal year 2024 • EIN 73-1345220

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 13, 2025

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

97th percentile

1.08x

Higher debt load relative to assets than 97% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

6.30x

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

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-31%

Higher net margin than 4% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

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.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

18th percentile

-4.3%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

2.9%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,482,016

Down $110,865 (-4.3%) from 2023

Net Assets

Down

-$203,881

Down $133,877 (-191%) from 2023

Liabilities

Up

$2,685,897

Up $23,012 (+0.9%) from 2023

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin4th percentile

Revenue

Up

$426,148

Up $11,873 (+2.9%) from 2023

Expenses

Up

$560,025

Up $192,376 (+52%) from 2023

Net Income

Down

-$133,877

Down $180,503 (-387%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2024

Assets$2,482,016
Liabilities$2,685,897
Net Assets-$203,881
Open 2024 Filing

Operations Trend

Revenue Growth39th 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

2024

Revenue$426,148
Expenses$560,025
Net Income-$133,877
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$426,148
Mission and Program Overview

Mission

To provide student housing for lambda chi alpha fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,440,772$2,346,395▼ $94,377
Savings and Temporary Cash Investments$148,331$132,530▼ $15,801
Intangible Assets$1,846$2,810▲ $964
Cash and Non-Interest-Bearing Accounts$1,932$281▼ $1,651
Total Assets$2,592,881$2,482,016▼ $110,865
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,621,596$2,645,957▲ $24,361
Other Liabilities$41,289$39,940▼ $1,349
Total Liabilities$2,662,885$2,685,897▲ $23,012
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-70,004$-203,881▼ $133,877
Total Net Assets Fund Balance$-70,004$-203,881▼ $133,877
Total Liabilities and Net Assets / Fund Balance$2,592,881$2,482,016▼ $110,865

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,346,152$1,577,997$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
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
$15,246
Program Service Revenue
$410,403
Investment Income
$499
Other Revenue
$0
All Other Contributions
$15,246
Change in Net Assets
$-133,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$554,025
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$250,770--$250,770
Occupancy$131,722--$131,722
Depreciation Depletion$95,037--$95,037
Fees for Services Other$34,197--$34,197
Insurance$25,229--$25,229
Fees for Services Accounting$8,500--$8,500
Grants to Domestic Orgs$6,000--$6,000
Office Expenses$1,311--$1,311
Other Expenses$81--$81
All Other Expenses$8--$8
Total Functional Expenses$560,025$0$0$560,025
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lamda Chi AlphaNorman, OK501c7Summer Rush$6,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Room Deposits Held$39,940
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
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Holt
Formed
1927
Legal Domicile
Ok
Voting Board Members
11
Independent Board Members
11
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 Appendix389 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/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAPTER ADVI
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039940
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ROOM DEPOSITS HELD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02346395
IRS990ScheduleD/TotalLiabilityAmt039940
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C7
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUMMER RUSH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LAMDA CHI ALPHA
IRS990ScheduleI/RecipientTable/RecipientEIN0730583070
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0904 COLLEGE AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NORMAN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OK
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd073072
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LAMBDA CHI ALPHA GAMMA RHO ZETA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0730583070
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FRATERNITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0904 COLLEGE AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NORMAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd073072
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02592881
IRS990/TotalAssetsEOYAmt02482016
IRS990/TotalAssetsGrp/BOYAmt02592881
IRS990/TotalAssetsGrp/EOYAmt02482016
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015246
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0560025
IRS990/TotalFunctionalExpensesGrp/TotalAmt0560025
IRS990/TotalGrossUBIAmt0499
IRS990/TotalLiabilitiesBOYAmt02662885
IRS990/TotalLiabilitiesEOYAmt02685897
IRS990/TotalLiabilitiesGrp/BOYAmt02662885
IRS990/TotalLiabilitiesGrp/EOYAmt02685897
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-70004
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-203881
IRS990/TotalProgramServiceRevenueAmt0410403
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0410403
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0426148
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0499
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02592881
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02482016
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0608 NW 42ND ST
IRS990/USAddress/CityNm0OKLAHOMA CITY
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd073118
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM HOLT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04053605533
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SP HOLDING COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0SPHO
ReturnHeader/Filer/EIN0731345220
ReturnHeader/Filer/PhoneNum04053605533
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 721891
ReturnHeader/Filer/USAddress/CityNm0NORMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd073070
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C JANESE SHEPARD
ReturnHeader/ReturnTs02025-11-14T10:23:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$2,482,016
Liabilities
$2,685,897
Net assets
-$203,881
Revenue
$426,148
Expenses
$560,025
Net income
-$133,877
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)7 • $1M-$5M nonprofits