Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
EIN 83-2541113 • 501(c)7 • State College, PA
Profile
Provide housing to members of Theta Chapter of Sigma Pi Fraternity
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Assets
Down$1,197,675
Down $461 (-0.0%) from 2024
Liabilities
Down$253,325
Down $71,592 (-22%) from 2024
Net Assets
Up$944,350
Up $71,131 (+8.1%) from 2024
Revenue
Up$367,392
Up $48,432 (+15%) from 2024
Expenses
Up$313,511
Up $23,703 (+8.2%) from 2024
Net Income
Up$53,881
Up $24,729 (+85%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide housing to members of Theta Chapter of Sigma Pi Fraternity
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,102,390 | $1,091,468 | ▼ $10,922 |
| Rtn Earn Endowment Incm Other Fnds | $873,219 | $944,350 | ▲ $71,131 |
| Cash and Non-Interest-Bearing Accounts | $87,130 | $106,207 | ▲ $19,077 |
| Accounts Receivable | $8,616 | $0 | ▼ $8,616 |
| Total Assets | $1,198,136 | $1,197,675 | ▼ $461 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $298,123 | $243,912 | ▼ $54,211 |
| Deferred Revenue | $17,445 | $9,413 | ▼ $8,032 |
| Accounts Payable and Accrued Expenses | $9,349 | $0 | ▼ $9,349 |
| Total Liabilities | $324,917 | $253,325 | ▼ $71,592 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $873,219 | $944,350 | ▲ $71,131 |
| Total Liabilities and Net Assets / Fund Balance | $1,198,136 | $1,197,675 | ▼ $461 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $6,578 | $1,596 | - |
| Land | $0 | - | - |
| Equipment | $1,084,890 | $628,014 | - |
| Name | Title |
|---|---|
| Thomas Kellagher | President |
| Shane Bockrath | Theta Chapter President |
| Thomas Wittig | Vice-President |
| Lee Connolly | Alumni Relations |
| Phillip Simmons | Herald |
| William Popovich | Secretary |
| Greg Petrowski | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $311,411 |
| Professional Fundraising Fees | $2,100 |
| Total Fundraising Expense | $2,100 |
| Grants and Similar Amounts Paid | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $199,190 | $0 | $0 | $199,190 |
| Depreciation Depletion | $36,280 | $0 | $0 | $35,482 |
| Interest | $26,342 | $0 | $0 | $26,342 |
| Fees for Services Accounting | $16,318 | $0 | $0 | $16,318 |
| Other Expenses | $6,777 | $0 | $0 | $6,777 |
| Fees for Services Management | $6,410 | $0 | $0 | $6,410 |
| Fees for Services Professional Fundraising | - | - | $2,100 | $2,100 |
| Total Functional Expenses | $312,209 | $0 | $2,100 | $313,511 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $2,100 |
“As per Sigma Pi Fraternity International, Theta Building Association no longer includes active chapter activities with financials.”
“Housing corp. has alumni members of Theta Chapter of Sigma Pi in good standing”
“Members in good standing may overturn executive actions”
“Form 990 is reviewed by president and treasurer”
“$ 1396 Stale Checks”
“$ 1213 Prior Period Adjustment”
“$ 20561 Insurance Refund”
“$- 5919 Doubtfull Collection”
“$- 1 Rounding”
“$ 17250 Total”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 9349 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8616 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Provide housing to members of Theta Chapter of Sigma Pi Fraternity |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Thompson Harner Inc |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8142342642 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 937 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | State College |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 16804 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 87130 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 106207 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 97 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 367392 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 311411 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 53881 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 313511 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 2100 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 2100 |
| IRS990/CYTotalRevenueAmt | 0 | 367392 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 17445 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 9413 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 36280 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35482 |
| IRS990/Desc | 0 | Open |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | co Thompson Harner |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 16318 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16318 |
| IRS990/FeesForServicesManagementGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 6410 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 6410 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 2100 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 2100 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Thomas Kellagher |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Lee Connolly |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Phillip Simmons |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Thomas Wittig |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Greg Petrowski |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | William Popovich |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Shane Bockrath |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Alumni Relations |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Herald |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice-President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Theta Chapter President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1933 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 97 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 367392 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 26342 |
| IRS990/InterestGrp/TotalAmt | 0 | 26342 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 629610 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1102390 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1091468 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1721078 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 367295 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Provide housing to members of Theta Chapter of Sigma Pi Fraternity |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 298123 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 243912 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 873219 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 944350 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 199190 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 199190 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 17250 |
| IRS990/OtherExpensesGrp/Desc | 0 | Nationa Dues |
| IRS990/OtherExpensesGrp/Desc | 1 | Real Estate Taxes |
| IRS990/OtherExpensesGrp/Desc | 2 | Misc. Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | PSU Related |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 19710 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1182 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6777 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 19710 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1182 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6777 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | Greg Petrowski |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 318960 |
| IRS990/PYOtherExpensesAmt | 0 | 287348 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 29152 |
| IRS990/PYTotalExpensesAmt | 0 | 289808 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 2460 |
| IRS990/PYTotalRevenueAmt | 0 | 318960 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 53881 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 873219 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 944350 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1084890 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 628014 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 1712904 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 6578 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1596 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 8174 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1091468 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | As per Sigma Pi Fraternity International, Theta Building Association no longer includes active chapter activities with financials. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Housing corp. has alumni members of Theta Chapter of Sigma Pi in good standing |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Members in good standing may overturn executive actions |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990 is reviewed by president and treasurer |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | $ 1396 Stale Checks |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | $ 1213 Prior Period Adjustment |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | $ 20561 Insurance Refund |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | $- 5919 Doubtfull Collection |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | $- 1 Rounding |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | $ 17250 Total |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Pt XI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Pt XI |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1198136 |
| IRS990/TotalAssetsEOYAmt | 0 | 1197675 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1198136 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1197675 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 367392 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 2100 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 312209 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 313511 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 324917 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 253325 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 324917 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 253325 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 873219 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 944350 |
| IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 367392 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1198136 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1197675 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3101 N Central Ave Suite 400 |
| IRS990/USAddress/CityNm | 0 | Phoenix |
| IRS990/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/USAddress/ZIPCd | 0 | 85012 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Greg Petrowski |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8142342642 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Theta Building Association |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | THET |
| ReturnHeader/Filer/EIN | 0 | 832541113 |
| ReturnHeader/Filer/PhoneNum | 0 | 8142342642 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 937 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | State College |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 16801 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201165349 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | THOMPSON HARNER INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 937 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STATE COLLEGE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 16804 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8142342642 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Thompson Harner EA60225 |
| ReturnHeader/ReturnTs | 0 | 2025-12-02T16:31:45-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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