Civic Intelligence

Gamma Mu Facilities Management Association

990 • Fiscal year 2019 • EIN 91-0277835

Jun 01, 2018 to May 31, 2019 • Filed on Dec 15, 2019

225 NE Olsen StreetPullman, WA 99163

(425) 453-1586

Siviq Scores

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

Liabilities / Assets

89th percentile

0.44x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.11x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Net Margin

23rd percentile

-7.5%

Higher net margin than 23% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

11th percentile

-24%

Faster asset growth than 11% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$48,855

Down $15,611 (-24%) from 2018

Net Assets

Down

$27,155

Down $14,755 (-35%) from 2018

Liabilities

Down

$21,700

Down $856 (-3.8%) from 2018

Revenue

Down

$197,175

Down $30,566 (-13%) from 2018

Expenses

Down

$211,930

Down $142,035 (-40%) from 2018

Net Income

Up

-$14,755

Up $111,469 (+88%) from 2018

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2010: $108,878Liabilities 2010: $132,584Net Assets 2010: -$23,7062010Assets 2011: $117,331Liabilities 2011: $127,842Net Assets 2011: -$10,5112011Assets 2012: $101,739Liabilities 2012: $122,836Net Assets 2012: -$21,0972012Assets 2013: $88,426Liabilities 2013: $123,098Net Assets 2013: -$34,6722013Assets 2014: $92,367Liabilities 2014: $116,740Net Assets 2014: -$24,3732014Assets 2015: $94,295Liabilities 2015: $5,848Net Assets 2015: $88,4472015Assets 2016: $123,387Liabilities 2016: $5,848Net Assets 2016: $117,5392016Assets 2017: $186,304Liabilities 2017: $18,170Net Assets 2017: $168,1342017Assets 2018: $64,466Liabilities 2018: $22,556Net Assets 2018: $41,9102018Assets 2019: $48,855Liabilities 2019: $21,700Net Assets 2019: $27,1552019Assets 2020: $104,266Liabilities 2020: $23,445Net Assets 2020: $80,8212020Assets 2021: $49,327Net Assets 2021: $49,3272021Assets 2022: $40,123Net Assets 2022: $40,1232022Assets 2023: $83,478Net Assets 2023: $83,4782023Assets 2025: $168,046Net Assets 2025: $168,0462025

Highlighted filing

2019

Assets$48,855
Liabilities$21,700
Net Assets$27,155

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $157,8992010Expenses 2011: $152,1252011Expenses 2012: $165,8382012Expenses 2013: $142,5182013Revenue 2014: $209,028Expenses 2014: $198,729Net Income 2014: $10,2992014Revenue 2015: $208,212Expenses 2015: $95,392Net Income 2015: $112,8202015Revenue 2016: $140,811Expenses 2016: $111,719Net Income 2016: $29,0922016Revenue 2017: $240,666Expenses 2017: $190,071Net Income 2017: $50,5952017Revenue 2018: $227,741Expenses 2018: $353,965Net Income 2018: -$126,2242018Revenue 2019: $197,175Expenses 2019: $211,930Net Income 2019: -$14,7552019Revenue 2020: $258,748Expenses 2020: $205,082Net Income 2020: $53,6662020Revenue 2021: $24,576Expenses 2021: $56,070Net Income 2021: -$31,4942021Revenue 2022: $92,386Expenses 2022: $101,590Net Income 2022: -$9,2042022Revenue 2023: $90,756Expenses 2023: $47,402Net Income 2023: $43,3542023Revenue 2025: $78,250Expenses 2025: $32,659Net Income 2025: $45,5912025

Highlighted filing

2019

Revenue$197,175
Expenses$211,930
Net Income-$14,755
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Dec 15, 2019
Return Version
2018v3.2
Gross Receipts
$197,175
Mission and Program Overview

Mission

To provide affordable housing and food service to member students.

Fraternity house operations for member students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$28,856$26,346▼ $2,510
Cash and Non-Interest-Bearing Accounts$35,610$22,509▼ $13,101
Total Assets$64,466$48,855▼ $15,611
Liabilities
Other Liabilities$22,556$21,700▼ $856
Total Liabilities$22,556$21,700▼ $856
Net Assets / Fund Balance
Unrestricted Net Assets$41,910$27,155▼ $14,755
Total Net Assets Fund Balance$41,910$27,155▼ $14,755
Total Liabilities and Net Assets / Fund Balance$64,466$48,855▼ $15,611

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,463$10,033$34,496
Other Land Buildings$1,883$18,184$20,067
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lars JohnsonPresident
Aj TongSecretary
Zac ConleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$189,079
Investment Income
$0
Other Revenue
$8,096
Change in Net Assets
$-14,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$211,782
Salaries, Compensation, and Employee Benefits$148
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$24,597--$24,597
Office Expenses$11,948--$11,948
Fees for Services Management$11,818--$11,818
Other Expenses$3,689--$3,689
All Other Expenses$2,992--$2,992
Depreciation Depletion$2,509--$2,509
Fees for Services Accounting$1,115--$1,115
Payroll Taxes$148--$148
Total Functional Expenses$211,930$0$0$211,930
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
Security Deposits Liability$21,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

Form 990 is reviewed by the president and vice president of the governing body for completeness and accuracy prior to submission to the department of the treasury.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Gamma Mu Facilities
EIN
91-0277835
Phone
4254531586
Address
225 NE OLSEN STREET, PULLMAN, WA 99163

Signing Officer

Name
Lars Johnson
Title
President
Phone
4254531586
Signed
2019-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lars Johnson
Formed
1911
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Wills & Associates Pllc
Address
254 E MAIN ST STE 240, PULLMAN, WA 99163-2689
Preparer
Jason E Wills CPA
Phone
5093344515
Raw XML Appendix276 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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ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.68$1.68$0.78$0.33$0.46
2023Detailed filing. Detailed filing data is available for this year.$0.83$0.83$0.91$0.47$0.43
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.40$0.92$1.02$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.49$0.49$0.25$0.56$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.23$0.81$2.59$2.05$0.54
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.22$0.27$1.97$2.12$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.23$0.42$2.28$3.54$1.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.18$1.68$2.41$1.90$0.51
2016Detailed filing. Detailed filing data is available for this year.$1.23$0.06$1.18$1.41$1.12$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.94$0.06$0.88$2.08$0.95$1.13
2014Detailed filing. Detailed filing data is available for this year.$0.92$1.17$0.24$2.09$1.99$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$1.23$0.35$1.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$1.23$0.21$1.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$1.28$0.11$1.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$1.33$0.24$1.58