Civic Intelligence

Theta Building Association

990 • Fiscal year 2024 • EIN 83-2541113

Jul 01, 2023 to Jun 30, 2024 • Filed on Feb 10, 2025

Organization ProfileN/A
PO Box 937State College, PA 16801

(814) 234-2642

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.27x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

1.02x

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

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

Net Margin

60th percentile

9.1%

Higher net margin than 60% 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

6th percentile

-11%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

17th percentile

-6.6%

Faster revenue growth than 17% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Down

$1,198,136

Down $147,218 (-11%) from 2023

Net Assets

Up

$873,219

Up $13,890 (+1.6%) from 2023

Liabilities

Down

$324,917

Down $161,108 (-33%) from 2023

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin60th percentile

Revenue

Down

$318,960

Down $22,564 (-6.6%) from 2023

Expenses

Down

$289,808

Down $19,653 (-6.4%) from 2023

Net Income

Down

$29,152

Down $2,911 (-9.1%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$1.5M$1.0M$500K$0Assets 2019: $1,358,309Liabilities 2019: $571,349Net Assets 2019: $786,9602019Assets 2020: $1,217,460Liabilities 2020: $474,943Net Assets 2020: $742,5172020Assets 2021: $1,285,203Liabilities 2021: $491,595Net Assets 2021: $793,6082021Assets 2022: $1,299,662Liabilities 2022: $476,484Net Assets 2022: $823,1782022Assets 2023: $1,345,354Liabilities 2023: $486,025Net Assets 2023: $859,3292023Assets 2024: $1,198,136Liabilities 2024: $324,917Net Assets 2024: $873,2192024Assets 2025: $1,197,675Liabilities 2025: $253,325Net Assets 2025: $944,3502025

Highlighted filing

2024

Assets$1,198,136
Liabilities$324,917
Net Assets$873,219
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$400K$200K$0-$200KRevenue 2019: $270,801Expenses 2019: $271,550Net Income 2019: -$7492019Revenue 2020: $169,760Expenses 2020: $214,493Net Income 2020: -$44,7332020Revenue 2021: $267,475Expenses 2021: $223,053Net Income 2021: $44,4222021Revenue 2022: $285,611Expenses 2022: $256,212Net Income 2022: $29,3992022Revenue 2023: $341,524Expenses 2023: $309,461Net Income 2023: $32,0632023Revenue 2024: $318,960Expenses 2024: $289,808Net Income 2024: $29,1522024Revenue 2025: $367,392Expenses 2025: $313,511Net Income 2025: $53,8812025

Highlighted filing

2024

Revenue$318,960
Expenses$289,808
Net Income$29,152
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 10, 2025
Return Version
2023v6.0
Gross Receipts
$318,960
Mission and Program Overview

Mission

Provide housing to members of Theta Chapter of Sigma Pi Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,125,134$1,102,390▼ $22,744
Rtn Earn Endowment Incm Other Fnds$859,329$873,219▲ $13,890
Cash and Non-Interest-Bearing Accounts$209,858$87,130▼ $122,728
Accounts Receivable$10,362$8,616▼ $1,746
Total Assets$1,345,354$1,198,136▼ $147,218
Liabilities
Mortgage Notes Payable Secured by Investment Property$422,512$298,123▼ $124,389
Deferred Revenue$35,562$17,445▼ $18,117
Accounts Payable and Accrued Expenses$27,951$9,349▼ $18,602
Total Liabilities$486,025$324,917▼ $161,108
Net Assets / Fund Balance
Total Net Assets Fund Balance$859,329$873,219▲ $13,890
Total Liabilities and Net Assets / Fund Balance$1,345,354$1,198,136▼ $147,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,095,014$593,330-
Other Land Buildings$7,376$798-
Land$0--
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Thomas KellagherPresident
William KeeganTheta Chapter President
Thomas WittigVice-President
Lee ConnollyAlumni Relations
Phillip SimmonsHerald
William PopovichSecretary
Greg PetrowskiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$318,960
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$29,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,348
Professional Fundraising Fees$2,460
Total Fundraising Expense$2,460
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$149,104$0$0$149,104
Depreciation Depletion$35,188$0$0$35,188
Interest$31,962$0$0$31,962
Insurance$27,523$0$0$27,523
Fees for Services Accounting$13,017$0$0$13,017
Fees for Services Management$7,361$0$0$7,361
Other Expenses$3,762$0$0$3,762
Fees for Services Professional Fundraising--$2,460$2,460
Total Functional Expenses$287,348$0$2,460$289,808
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,460
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Filing and Contact Details

Filer

Filer Name
Theta Building Association
EIN
83-2541113
Phone
8142342642
Address
PO Box 937, State College, PA 16801
Doing Business As
co Thompson Harner

Signing Officer

Name
Greg Petrowski
Title
Treasurer
Phone
8142342642
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Petrowski
Formed
1933
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
8

Preparer

Firm
Thompson Harner Inc
Address
PO BOX 937, STATE COLLEGE, PA 16804
Preparer
Thompson Harner EA60225
Phone
8142342642
Supplemental Narrative

Additional Explanations

Pt VI, Line 4

“As per Sigma Pi Fraternity International, Theta Building Association no longer includes active chapter activities with financials.”

Pt VI, Line 6

“Housing corp. has alumni members of Theta Chapter of Sigma Pi in good standing”

Pt VI, Line 7A

“Members in good standing may overturn executive actions”

Pt VI, Line 11B

“Form 990 is reviewed by president and treasurer”

Pt XI

“$- 285 Stale Check Cashed”

Pt XI

“$ 905 Billing Error”

Pt XI

“$-20561 Double Payment of Insurance Bill”

Pt XI

“$ 4681 Doubtfull Collection”

Pt XI

“$- 2 Rounding”

Pt XI

“$-15262 Total”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0As per Sigma Pi Fraternity International, Theta Building Association no longer includes active chapter activities with financials.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Housing corp. has alumni members of Theta Chapter of Sigma Pi in good standing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members in good standing may overturn executive actions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is reviewed by president and treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4$- 285 Stale Check Cashed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5$ 905 Billing Error
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6$-20561 Double Payment of Insurance Bill
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7$ 4681 Doubtfull Collection
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8$- 2 Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9$-15262 Total
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Greg Petrowski
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08142342642
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Theta Building Association
ReturnHeader/Filer/BusinessNameControlTxt0THET
ReturnHeader/Filer/EIN0832541113
ReturnHeader/Filer/PhoneNum08142342642
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 937
ReturnHeader/Filer/USAddress/CityNm0State College
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201165349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMPSON HARNER INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 937
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STATE COLLEGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016804
ReturnHeader/PreparerPersonGrp/PhoneNum08142342642
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thompson Harner EA60225
ReturnHeader/ReturnTs02025-02-21T17:19:25-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,198,136
Liabilities
$324,917
Net assets
$873,219
Revenue
$318,960
Expenses
$289,808
Net income
$29,152
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.20$0.25$0.94$0.37$0.31$0.05
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.32$0.87$0.32$0.29$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.35$0.49$0.86$0.34$0.31$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.30$0.48$0.82$0.29$0.26$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.49$0.79$0.27$0.22$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.22$0.47$0.74$0.17$0.21$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.36$0.57$0.79$0.27$0.27$0.00