Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% 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
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% 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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