Civic Intelligence

Phi Gamma Chi Building Corporation

EIN 91-6033681 • 501(c)2 • Pullman, WA

Profile

The purpose of Sigma Kappa is to provide women lifelong opportunities and support for social, intellectual, and spiritual development by bringing women together to positively impact our communities.

PO Box 488Pullman, WA 99163
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

50th percentile

0.08x

Higher debt load relative to assets than 50% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.41x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2025

Net Margin

47th percentile

8.0%

Higher net margin than 47% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

71st percentile

2.4%

Faster asset growth than 71% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

0.4%

Faster revenue growth than 42% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$2,262,847

Up $52,095 (+2.4%) from 2024

Liabilities

Up

$169,949

Up $18,949 (+13%) from 2024

Net Assets

Up

$2,092,898

Up $33,146 (+1.6%) from 2024

Operations
Liabilities / Revenue50th percentileNet Margin47th percentile

Revenue

Up

$410,179

Up $1,496 (+0.4%) from 2024

Expenses

Up

$377,227

Up $12,851 (+3.5%) from 2024

Net Income

Down

$32,952

Down $11,355 (-26%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2012: $1,017,227Liabilities 2012: $105Net Assets 2012: $1,017,1222012Assets 2013: $1,155,854Liabilities 2013: $510Net Assets 2013: $1,155,3442013Assets 2014: $1,266,053Liabilities 2014: $1,313Net Assets 2014: $1,264,7402014Assets 2015: $1,404,738Liabilities 2015: -$429Net Assets 2015: $1,405,1672015Assets 2016: $1,525,572Liabilities 2016: $1,455Net Assets 2016: $1,524,1172016Assets 2017: $1,635,238Liabilities 2017: $96Net Assets 2017: $1,635,1422017Assets 2018: $1,915,593Liabilities 2018: $242,407Net Assets 2018: $1,673,1862018Assets 2019: $2,049,145Liabilities 2019: $230,418Net Assets 2019: $1,818,7272019Assets 2020: $2,160,021Liabilities 2020: $217,042Net Assets 2020: $1,942,9792020Assets 2021: $2,139,179Liabilities 2021: $254,263Net Assets 2021: $1,884,9162021Assets 2022: $2,208,048Liabilities 2022: $235,164Net Assets 2022: $1,972,8842022Assets 2023: $2,165,820Liabilities 2023: $150,375Net Assets 2023: $2,015,4452023Assets 2024: $2,210,752Liabilities 2024: $151,000Net Assets 2024: $2,059,7522024Assets 2025: $2,262,847Liabilities 2025: $169,949Net Assets 2025: $2,092,8982025

Highlighted filing

2025

Assets$2,262,847
Liabilities$169,949
Net Assets$2,092,898
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $255,0432012Expenses 2013: $237,5072013Revenue 2014: $329,709Expenses 2014: $220,313Net Income 2014: $109,3962014Revenue 2015: $388,111Expenses 2015: $247,684Net Income 2015: $140,4272015Revenue 2016: $392,187Expenses 2016: $273,237Net Income 2016: $118,9502016Revenue 2017: $479,139Expenses 2017: $368,114Net Income 2017: $111,0252017Revenue 2018: $476,268Expenses 2018: $438,224Net Income 2018: $38,0442018Revenue 2019: $528,202Expenses 2019: $382,661Net Income 2019: $145,5412019Revenue 2020: $491,323Expenses 2020: $367,071Net Income 2020: $124,2522020Revenue 2021: $217,099Expenses 2021: $275,162Net Income 2021: -$58,0632021Revenue 2022: $420,895Expenses 2022: $332,927Net Income 2022: $87,9682022Revenue 2023: $420,663Expenses 2023: $377,461Net Income 2023: $43,2022023Revenue 2024: $408,683Expenses 2024: $364,376Net Income 2024: $44,3072024Revenue 2025: $410,179Expenses 2025: $377,227Net Income 2025: $32,9522025

Highlighted filing

2025

Revenue$410,179
Expenses$377,227
Net Income$32,952
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,262,847
Liabilities
$169,949
Net assets
$2,092,898
Revenue
$410,179
Expenses
$377,227
Net income
$32,952
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.17$2.09$0.41$0.38$0.03
2024Summary only. Only limited summary data is available for this year.$2.21$0.15$2.06$0.41$0.36$0.04
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.15$2.02$0.42$0.38$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.24$1.97$0.42$0.33$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.25$1.88$0.22$0.28$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.16$0.22$1.94$0.49$0.37$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.23$1.82$0.53$0.38$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$0.24$1.67$0.48$0.44$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$0.48$0.37$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.52$0.39$0.27$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.41$0.39$0.25$0.14
2014Summary only. Only limited summary data is available for this year.$1.27$0.00$1.26$0.33$0.22$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.00$1.16$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 22, 2025
Return Version
2024v5.2
Gross Receipts
$410,179
Mission and Program Overview

Mission

The purpose of Sigma Kappa is to provide women lifelong opportunities and support for social, intellectual, and spiritual development by bringing women together to positively impact our communities.

Provide room, board, academic and social activities for members of local sorority located on the Washington State University campus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,059,752$2,092,898▲ $33,146
Land, Buildings, and Equipment, Net$1,776,430$1,832,752▲ $56,322
Savings and Temporary Cash Investments$381,570$368,344▼ $13,226
Cash and Non-Interest-Bearing Accounts$52,752$61,751▲ $8,999
Total Assets$2,210,752$2,262,847▲ $52,095
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Accounts Payable and Accrued Expenses$1,000$19,949▲ $18,949
Total Liabilities$151,000$169,949▲ $18,949
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,059,752$2,092,898▲ $33,146
Total Liabilities and Net Assets / Fund Balance$2,210,752$2,262,847▲ $52,095

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,299,994-$1,299,994
Equipment$522,758-$522,758
Land$10,000-$10,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Charlotte FinneganPresident
Stephanie DonohueVice-President
Tracey GangwishSecretary
Stacee KratovilTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$403,761
Investment Income
$2,622
Other Revenue
$3,796
Change in Net Assets
$32,952
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$328,214
Salaries, Compensation, and Employee Benefits$49,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$288,982--$288,982
Other Salaries and Wages$41,753--$41,753
Interest$7,692--$7,692
Fees for Services Accounting$7,320--$7,320
Payroll Taxes$4,060--$4,060
Fees for Services Legal$3,882--$3,882
Other Employee Benefits$3,200--$3,200
Other Expenses$958--$958
Total Functional Expenses$377,227$0$0$377,227
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Line 11B

“CPA performs monthly bookkeeping, including writing checks, performing payroll calculations, and reconciling bank accounts. CPA prepares quarterly payroll reports and keeps corporation up-to-date on all tax liabilities. After all account balances have been confirmed with outside independent third parties, the CPA prepares the Form 990. The returns are reviewed by the CPA again before they are copied for the taxpayer and the IRS. The corporations board is given a copy to review before an officer signs and submits the final copy to the IRS. Several times throughout the year the governing board reviews the books to make sure they understand where they are financially and to review the CPA offices accounting.”

Form 990, Part VI, Line 19

“The organization has its governing documents and tax returns available upon request. They are not available by any other outlet. The corporation does not possess a written conflict of interest policy. Financial statements are prepared through compilation by the CPA. They are reviewed by the board and compared to prior years data to analyze the organizations financial stability and plan for upcoming improvements and renovations.”

Filing and Contact Details

Filer

Filer Name
Phi Gamma Chi Building Corporation
EIN
91-6033681
Phone
5093854546
Address
PO BOX 488, PULLMAN, WA 99163
Doing Business As
Sigma Kappa House Corporation

Signing Officer

Name
Charlotte Finnegan
Title
President
Phone
5093854546
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlotte Finnegan
Formed
1999
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
0
Employees
19

Preparer

Firm
Michael L Lowery CPA
Address
PO BOX 488, PULLMAN, WA 99163
Preparer
Michael L Lowery
Phone
5093322154
Raw XML Appendix317 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/BenefitsToMembersGrp/TotalAmt00
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IRS990/BooksInCareOfDetail/PhoneNum05093322154
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IRS990/BooksInCareOfDetail/USAddress/ZIPCd099163
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IRS990/DepreciationDepletionGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0010.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Charlotte Finnegan
IRS990/Form990PartVIISectionAGrp/PersonNm1Stephanie Donohue
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CPA performs monthly bookkeeping, including writing checks, performing payroll calculations, and reconciling bank accounts. CPA prepares quarterly payroll reports and keeps corporation up-to-date on all tax liabilities. After all account balances have been confirmed with outside independent third parties, the CPA prepares the Form 990. The returns are reviewed by the CPA again before they are copied for the taxpayer and the IRS. The corporations board is given a copy to review before an officer signs and submits the final copy to the IRS. Several times throughout the year the governing board reviews the books to make sure they understand where they are financially and to review the CPA offices accounting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has its governing documents and tax returns available upon request. They are not available by any other outlet. The corporation does not possess a written conflict of interest policy. Financial statements are prepared through compilation by the CPA. They are reviewed by the board and compared to prior years data to analyze the organizations financial stability and plan for upcoming improvements and renovations.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02210752
IRS990/TotalAssetsEOYAmt02262847
IRS990/TotalAssetsGrp/BOYAmt02210752
IRS990/TotalAssetsGrp/EOYAmt02262847
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0377227
IRS990/TotalFunctionalExpensesGrp/TotalAmt0377227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0151000
IRS990/TotalLiabilitiesEOYAmt0169949
IRS990/TotalLiabilitiesGrp/BOYAmt0151000
IRS990/TotalLiabilitiesGrp/EOYAmt0169949
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02059752
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02092898
IRS990/TotalProgramServiceExpensesAmt0377227
IRS990/TotalProgramServiceRevenueAmt0403761
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0410179
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0410179
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02210752
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02262847
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0720 NE CAMPUS ST
IRS990/USAddress/CityNm0PULLMAN
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099163
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLOTTE FINNEGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05093854546
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI GAMMA CHI BUILDING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0916033681
ReturnHeader/Filer/PhoneNum05093854546
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 488
ReturnHeader/Filer/USAddress/CityNm0PULLMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099163
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921432272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL L LOWERY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 488
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PULLMAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099163
ReturnHeader/PreparerPersonGrp/PhoneNum05093322154
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL L LOWERY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-23T08:25:02-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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