Civic Intelligence

Phi Gamma Delta Building Assn

990 • Fiscal year 2017 • EIN 94-1553809

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 12, 2018

PO Box 6688Moraga, CA 94570

(925) 217-7772

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Net Margin

65th percentile

24%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

62nd percentile

$0

Higher top officer pay than 62% of similar nonprofits.

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

2017 filings • 501(c)10 • $500k-$1M nonprofits • Source year 2017

Asset Growth

85th percentile

11%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

31%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)10 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$634,693

Up $64,946 (+11%) from 2016

Net Assets

Up

$634,693

Up $64,946 (+11%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$272,825

Up $64,948 (+31%) from 2016

Expenses

Down

$207,879

Down $18,552 (-8.2%) from 2016

Net Income

Up

$64,946

Up $83,500 (+450%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $615,408Liabilities 2011: $0Net Assets 2011: $615,4082011Assets 2012: $613,540Liabilities 2012: $0Net Assets 2012: $613,5402012Assets 2013: $628,703Liabilities 2013: $2,000Net Assets 2013: $626,7032013Assets 2014: $630,359Liabilities 2014: $24,056Net Assets 2014: $606,3032014Assets 2015: $588,301Liabilities 2015: $0Net Assets 2015: $588,3012015Assets 2016: $569,747Liabilities 2016: $0Net Assets 2016: $569,7472016Assets 2017: $634,693Liabilities 2017: $0Net Assets 2017: $634,6932017Assets 2018: $685,028Liabilities 2018: $0Net Assets 2018: $685,0282018Assets 2019: $687,351Liabilities 2019: $0Net Assets 2019: $687,3512019Assets 2020: $646,918Liabilities 2020: $0Net Assets 2020: $646,9182020Assets 2021: $622,529Liabilities 2021: $0Net Assets 2021: $622,5292021Assets 2022: $590,182Liabilities 2022: $0Net Assets 2022: $590,1822022Assets 2023: $563,090Liabilities 2023: $0Net Assets 2023: $563,0902023Assets 2024: $515,260Liabilities 2024: $0Net Assets 2024: $515,2602024

Highlighted filing

2017

Assets$634,693
Liabilities$0
Net Assets$634,693

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $24,166Expenses 2011: $21,054Net Income 2011: $3,1122011Revenue 2012: $38,067Expenses 2012: $39,935Net Income 2012: -$1,8682012Revenue 2013: $39,145Expenses 2013: $25,982Net Income 2013: $13,1632013Revenue 2014: $190,821Expenses 2014: $211,221Net Income 2014: -$20,4002014Revenue 2015: $216,721Expenses 2015: $234,723Net Income 2015: -$18,0022015Revenue 2016: $207,877Expenses 2016: $226,431Net Income 2016: -$18,5542016Revenue 2017: $272,825Expenses 2017: $207,879Net Income 2017: $64,9462017Revenue 2018: $298,919Expenses 2018: $248,584Net Income 2018: $50,3352018Revenue 2019: $223,323Expenses 2019: $221,000Net Income 2019: $2,3232019Revenue 2020: $225,853Expenses 2020: $266,286Net Income 2020: -$40,4332020Revenue 2021: $230,728Expenses 2021: $257,851Net Income 2021: -$27,1232021Revenue 2022: $235,165Expenses 2022: $266,523Net Income 2022: -$31,3582022Revenue 2023: $258,114Expenses 2023: $284,204Net Income 2023: -$26,0902023Revenue 2024: $269,066Expenses 2024: $316,896Net Income 2024: -$47,8302024

Highlighted filing

2017

Revenue$272,825
Expenses$207,879
Net Income$64,946
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 12, 2018
Return Version
2017v2.2
Gross Receipts
$272,825
Mission and Program Overview

Mission

To provide housing facilities and board for phi gamma delta chapter for students attending university of california, berkeley and to create student activities and philanthropy for lasting relationships in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$410,820$400,213▼ $10,607
Cash and Non-Interest-Bearing Accounts$158,927$234,480▲ $75,553
Savings and Temporary Cash Investments-$0-
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$569,747$634,693▲ $64,946
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$569,747$634,693▲ $64,946
Total Net Assets Fund Balance$569,747$634,693▲ $64,946
Total Liabilities and Net Assets / Fund Balance$569,747$634,693▲ $64,946

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$400,213$324,098$724,311
Other Land Buildings-$25,070$25,070
Compensation and Service Providers

Board Members and Trustees

NameTitle
Alan DonnerHc/bca Chair
Martin SmithPresident
Erik BroHc Director
Mark MeredithHc Director
Marty AppelHc Director
Steve PetersonHc Director
Taylor HamiltonHc Director
Steve SaribalisBca-corr Sec
Andrew JensenBca-historian
Allen LogueBca-philantropy
Garett GorlitskyBca-rec Sec
Carl ZimmermanBca-treas
Taylor SmithChapter Advisor
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$272,510
Investment Income
$315
Other Revenue
$0
Change in Net Assets
$64,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$26,033--$26,033
Fees for Services Management$22,064--$22,064
Other Expenses$17,171--$17,171
All Other Expenses$12,565$63-$12,628
Insurance$9,411--$9,411
Fees for Services Other$4,148--$4,148
Fees for Services Accounting-$1,250-$1,250
Total Functional Expenses$206,566$1,313$0$207,879
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Phi Gamma Delta Building Assn
EIN
94-1553809
Phone
9252177772
Address
PO Box 6688, MORAGA, CA 94570

Signing Officer

Name
Martin Smith
Title
President & CEO
Signed
2018-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Martin Smith
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Goldberg Gluck & Brusilovsky Llp
Address
950 TOWER LN STE 110, FOSTER CITY, CA 94404
Preparer
Samuel H Gluck CPA
Phone
6508379800
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IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1REPAIRS
IRS990/OtherExpensesGrp/Desc2CLEANING & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PROPERTY TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt050955
IRS990/OtherExpensesGrp/ProgramServicesAmt140996
IRS990/OtherExpensesGrp/ProgramServicesAmt223223
IRS990/OtherExpensesGrp/ProgramServicesAmt317171
IRS990/OtherExpensesGrp/TotalAmt050955
IRS990/OtherExpensesGrp/TotalAmt140996
IRS990/OtherExpensesGrp/TotalAmt223223
IRS990/OtherExpensesGrp/TotalAmt317171
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MARTIN SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DAMAGE CLAIM
IRS990/ProgramServiceRevenueGrp/Desc1RENTS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt057510
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0215000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt057510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1215000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt097
IRS990/PYInvestmentIncomeAmt0280
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0226431
IRS990/PYProgramServiceRevenueAmt0207500
IRS990/PYRevenuesLessExpensesAmt0-18554
IRS990/PYTotalExpensesAmt0226431
IRS990/PYTotalRevenueAmt0207877
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt064946
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0272510
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0400213
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0324098
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0724311
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025070
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025070
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0400213
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0569747
IRS990/TotalAssetsEOYAmt0634693
IRS990/TotalAssetsGrp/BOYAmt0569747
IRS990/TotalAssetsGrp/EOYAmt0634693
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01313
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206566
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0569747
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0634693
IRS990/TotalProgramServiceExpensesAmt0206566
IRS990/TotalProgramServiceRevenueAmt0272510
IRS990/TotalRevenueGrp/ExclusionAmt057510
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0215315
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0272825
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0569747
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0634693
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0569747
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0634693
IRS990/USAddress/AddressLine1Txt0256 CALLE LA MESA 100
IRS990/USAddress/CityNm0MORAGA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094566
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTIN SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Phi Gamma Delta Building Assn
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Delta Xi Chapter - Berkeley CA
ReturnHeader/Filer/BusinessNameControlTxt0PHIG
ReturnHeader/Filer/EIN0941553809
ReturnHeader/Filer/PhoneNum09252177772
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6688
ReturnHeader/Filer/USAddress/CityNm0MORAGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094570
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461656215
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOLDBERG GLUCK & BRUSILOVSKY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 TOWER LN STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTER CITY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.15$0.00$5.15$2.69$3.17$0.48
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.63$0.00$5.63$2.58$2.84$0.26
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.90$0.00$5.90$2.35$2.67$0.31
2021Detailed filing. Detailed filing data is available for this year.$6.23$0.00$6.23$2.31$2.58$0.27
2020Detailed filing. Detailed filing data is available for this year.$6.47$0.00$6.47$2.26$2.66$0.40
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.87$0.00$6.87$2.23$2.21$0.02
2018Summary only. Only limited summary data is available for this year.$6.85$0.00$6.85$2.99$2.49$0.50
2017Detailed filing. Detailed filing data is available for this year.$6.35$0.00$6.35$2.73$2.08$0.65
2016Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$2.08$2.26$0.19
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.88$0.00$5.88$2.17$2.35$0.18
2014Detailed filing. Detailed filing data is available for this year.$6.30$0.24$6.06$1.91$2.11$0.20
2013Detailed filing. Detailed filing data is available for this year.$6.29$0.02$6.27$0.39$0.26$0.13
2012Summary only. Only limited summary data is available for this year.$6.14$0.00$6.14$0.38$0.40$0.02
2011Summary only. Only limited summary data is available for this year.$6.15$0.00$6.15$0.24$0.21$0.03