Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Alpha Phi Building Corporation
EIN 94-1367157 • 501(c)7 • Elk Grove, CA
Profile
THE MISSION OF THE ORGANIZATION IS TO Provide for our members a safe, quality living environment that promotes academic excellence and individual and chapter success. We are committed to fiscal responsibility, operating with integrity, honoring tradition, and demonstrating mutual respect in order to be the premier facility on each campus.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
26th percentile
Higher debt load relative to revenue than 26% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% 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
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
66th percentile
Faster revenue growth than 66% of similar nonprofits.
Balance Sheet
Assets
Up$3,363,533
Up $358,946 (+12%) from 2023
Liabilities
Down$20,100
Down $3,018 (-13%) from 2023
Net Assets
Up$3,343,433
Up $361,964 (+12%) from 2023
Revenue
Up$1,255,887
Up $121,288 (+11%) from 2023
Expenses
Down$893,923
Down $107,795 (-11%) from 2023
Net Income
Up$361,964
Up $229,083 (+172%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Summary only. Only limited summary data is available for this year.
- Assets
- $3,363,533
- Liabilities
- $20,100
- Net assets
- $3,343,433
- Revenue
- $1,255,887
- Expenses
- $893,923
- Net income
- $361,964
Latest Detailed Filing
The latest 2024 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2019 to Jun 30, 2020
- Signed
- Sep 24, 2020
- Return Version
- 2019v5.0
- Gross Receipts
- $913,666
Mission and Program Overview
Mission
See schedule othe mission of the organization is to provide its members with a safe quality living environment that promotes individual and chapter academic excellence and success. The organization is committed to fiscal responsibility, operating with integrity, honoring tradition and demonstrating mutual respect in order to be the premier facility on each campus.
THE MISSION OF THE ORGANIZATION IS TO Provide for our members a safe, quality living environment that promotes academic excellence and individual and chapter success. We are committed to fiscal responsibility, operating with integrity, honoring tradition, and demonstrating mutual respect in order to be the premier facility on each campus.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $2,709,650 | $2,828,933 | ▲ $119,283 |
| Land, Buildings, and Equipment, Net | $2,236,153 | $2,191,016 | ▼ $45,137 |
| Savings and Temporary Cash Investments | $456,887 | $645,554 | ▲ $188,667 |
| Cash and Non-Interest-Bearing Accounts | $34,645 | $14,929 | ▼ $19,716 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $2,729,997 | $2,851,505 | ▲ $121,508 |
| Other Assets Total | $2,312 | $6 | ▼ $2,306 |
| Liabilities | |||
| Other Liabilities | $20,347 | $22,572 | ▲ $2,225 |
| Total Liabilities | $20,347 | $22,572 | ▲ $2,225 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,709,650 | $2,828,933 | ▲ $119,283 |
| Total Liabilities and Net Assets / Fund Balance | $2,729,997 | $2,851,505 | ▲ $121,508 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,711,352 | $484,532 | $2,195,884 |
| Equipment | $346,174 | $87,876 | $434,050 |
| Other Land Buildings | $115,990 | $259,381 | $375,371 |
| Land | $17,500 | - | $17,500 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Dr Laura Crowe | President |
| Suzanne Rischman | Vice President |
| Megan Baker | Adv Board Mbr |
| Laura Davis | Board Member |
| Laurie Davis | board member |
| Susan Sherratt | board member |
| Matilde Correia | Coll Board Mbr |
| Auva Jahromi | collg board mbr |
| Kallie Donahoe | Secretary |
| Sommer Hansen | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $913,544
- Investment Income
- $122
- Other Revenue
- $0
- Change in Net Assets
- $119,283
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $471,302 |
| Salaries, Compensation, and Employee Benefits | $323,081 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $230,191 | $55,895 | - | $286,086 |
| Depreciation Depletion | $112,575 | - | - | $112,575 |
| All Other Expenses | $45,228 | $9,963 | - | $55,191 |
| Insurance | $29,628 | - | - | $29,628 |
| Payroll Taxes | $21,262 | $7,682 | - | $28,944 |
| Other Expenses | $28,752 | - | - | $28,752 |
| Fees for Services Accounting | - | $12,092 | - | $12,092 |
| Other Employee Benefits | $5,592 | - | - | $5,592 |
| Pension Plan Contributions | - | $2,459 | - | $2,459 |
| Fees for Services Legal | - | $70 | - | $70 |
| Total Functional Expenses | $706,222 | $88,161 | $0 | $794,383 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Room Reservation Deposits | $21,000 |
| Other Payable | $1,572 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
“Laurie davis and laura davis (both board members) are mother and daughter.”
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
“Members of this corporation shall be limited to those persons who shall meet all of the following qualifications:A.She shall be an initiated member in good standing of Alpha Phi International Fraternity.B.She shall have attained the age of majority under the laws of the state of California.C.She shall have paid her house/chapter bond in full to her collegiate chapter and shall not be in default in any other payments to the corporation.D.She shall have notified the secretary of the corporation of her desire to become a member and have furnished to the secretary a personal mailing address.E.At the option of the corporation board of directors, other interested persons may be invited to membership or may serve in an advisory role.”
Form 990, Part VI, Line 11B: Form 990 Review Process
“The form 990 is prepared by a certified public accountant.. The return is then forwarded to the outside accountant who confirms the correctness of the tax return. The tax returns are sent to the Board Members for review and comment. After this process is satisfied the return in filed”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“At the Corporation's annual meeting the Board Members review their conflict of interest policy and include in their meeting minutes their review and any potential conflicts.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“The organization provides it governing documents, conflict of interest policy, and financial statements to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Alpha Phi Building Corporation
- EIN
- 94-1367157
- Phone
- 9166877700
- Address
- 9717 Elk Grove Florin Rd Unit B, ELK GROVE, CA 95624
Signing Officer
- Name
- Dr Laura Crowe
- Title
- President
- Signed
- 2020-09-24
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Dr Laura Crowe
- Formed
- 1927
- Legal Domicile
- CA
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 10
- Volunteers
- 10
Preparer
- Firm
- Mc Donough & Associates CPA
- Address
- 737 N VULCAN AVE, ENCINITAS, CA 92024-2137
- Preparer
- LINDA McDONOUGH CPA
- Phone
- 7606325800
Supplemental Narrative
Additional Explanations
Client Note 1
“Client Note 1 - FORM 990 PAGE 5 QUESTION 1CTHE ENTITY HAD NO PAYMENTS TO VENDORS SUBJECT TO BACKUP WITHHOLDING, NO GAMING PAYMENTS, AND NO GAMBLING PAYMENTS.”
Client Note 2
“Client Note 2 - RELATIONSHIPS / AFFILIATIONSThere are approximately 90 House Corporation's that provide housing and social settings for members of Alpha Phi International Fraternity, Inc., including the House Corporation filing this tax return. House Corporations may look for some guidance to Alpha Phi International and/or other House Corporations, but are largely responsible for their own actions. Each entity operates under the broad Alpha Phi designation, but keeps local control. There is no parent / subsidiary, brother / sister, or supporting / supported relationship. Each entity files a separate exemption application and files its own separate form 990.”
Client Note 3
“Client Note 3 - BOARD RELATIONSHIPTWO BOARD MEMBERS ARE RELATED AS MOTHER AND DAUGHTER.”
Raw XML AppendixShowing 400 of 416 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/Desc | 0 | THE ORGANIZATION'S EXEMPT PURPOSE INCLUDES PROVIDING HOUSING AND FOOD FOR THE 60 RESIDENT MEMBERS, AS WELL AS PROVIDING A MEETING PLACE FOR THE 70 NONRESIDENT MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2236153 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2191016 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3022805 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF THE ORGANIZATION IS TO Provide for our members a safe, quality living environment that promotes academic excellence and individual and chapter success. We are committed to fiscal responsibility, operating with integrity, honoring tradition, and demonstrating mutual respect in order to be the premier facility on each campus. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6 |
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| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | MINOR REPAIRS AND MAINT |
| IRS990/OtherExpensesGrp/Desc | 3 | PROPERTY TAX |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 63033 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 28752 |
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| IRS990/PrincipalOfficerNm | 0 | DR LAURA CROWE |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | HOUSE BOND |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MOVE IN COSTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PARLOR FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PROGRAM SERVICE RENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | STORAGE COSTS |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 11800 |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 17500 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1572 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 21000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ROOM RESERVATION DEPOSITS |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2191016 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 22572 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - FORM 990 PAGE 5 QUESTION 1CTHE ENTITY HAD NO PAYMENTS TO VENDORS SUBJECT TO BACKUP WITHHOLDING, NO GAMING PAYMENTS, AND NO GAMBLING PAYMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Client Note 2 - RELATIONSHIPS / AFFILIATIONSThere are approximately 90 House Corporation's that provide housing and social settings for members of Alpha Phi International Fraternity, Inc., including the House Corporation filing this tax return. House Corporations may look for some guidance to Alpha Phi International and/or other House Corporations, but are largely responsible for their own actions. Each entity operates under the broad Alpha Phi designation, but keeps local control. There is no parent / subsidiary, brother / sister, or supporting / supported relationship. Each entity files a separate exemption application and files its own separate form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Client Note 3 - BOARD RELATIONSHIPTWO BOARD MEMBERS ARE RELATED AS MOTHER AND DAUGHTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | LAURIE DAVIS AND LAURA DAVIS (BOTH BOARD MEMBERS) ARE MOTHER AND DAUGHTER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Members of this corporation shall be limited to those persons who shall meet all of the following qualifications:A.She shall be an initiated member in good standing of Alpha Phi International Fraternity.B.She shall have attained the age of majority under the laws of the state of California.C.She shall have paid her house/chapter bond in full to her collegiate chapter and shall not be in default in any other payments to the corporation.D.She shall have notified the secretary of the corporation of her desire to become a member and have furnished to the secretary a personal mailing address.E.At the option of the corporation board of directors, other interested persons may be invited to membership or may serve in an advisory role. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The form 990 is prepared by a certified public accountant.. The return is then forwarded to the outside accountant who confirms the correctness of the tax return. The tax returns are sent to the Board Members for review and comment. After this process is satisfied the return in filed |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | At the Corporation's annual meeting the Board Members review their conflict of interest policy and include in their meeting minutes their review and any potential conflicts. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The organization provides it governing documents, conflict of interest policy, and financial statements to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Client Note 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Client Note 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2851505 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 706222 |
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| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 101 BELLA VISTA COURT |
| IRS990/USAddress/CityNm | 0 | LOS GATOS |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 95032 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2021-04-22 16:20:28Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DR LAURA CROWE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-09-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ALPHA PHI BUILDING CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ALPH |
| ReturnHeader/Filer/EIN | 0 | 941367157 |
| ReturnHeader/Filer/PhoneNum | 0 | 9166877700 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 9717 Elk Grove Florin Rd Unit B |
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