Civic Intelligence

Iota Building Company Of

EIN 94-1601703 • 501(c)7 • Moraga, CA

Profile

To maintain and operate a chapter house for the iota chapter of the sigma pi fraternity.

PO Box 6688Moraga, CA 94570

n/A

Siviq Scores

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

Liabilities / Assets

88th percentile

0.57x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

2.38x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

4.2%

Higher net margin than 48% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

32nd percentile

-1.8%

Faster asset growth than 32% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-6.7%

Faster revenue growth than 22% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$559,593

Down $10,296 (-1.8%) from 2023

Liabilities

Down

$316,389

Down $15,854 (-4.8%) from 2023

Net Assets

Up

$243,204

Up $5,558 (+2.3%) from 2023

Revenue

Down

$133,000

Down $9,500 (-6.7%) from 2023

Expenses

Down

$127,442

Down $12,646 (-9.0%) from 2023

Net Income

Up

$5,558

Up $3,146 (+130%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $138,350Liabilities 2012: $0Net Assets 2012: $138,3502012Assets 2014: $152,330Liabilities 2014: $22,900Net Assets 2014: $129,4302014Assets 2015: $186,076Liabilities 2015: $11,474Net Assets 2015: $174,6022015Assets 2016: $216,375Liabilities 2016: $4,180Net Assets 2016: $212,1952016Assets 2017: $246,351Liabilities 2017: $8,910Net Assets 2017: $237,4412017Assets 2018: $646,303Liabilities 2018: $400,000Net Assets 2018: $246,3032018Assets 2019: $614,828Liabilities 2019: $387,862Net Assets 2019: $226,9662019Assets 2020: $590,662Liabilities 2020: $375,108Net Assets 2020: $215,5542020Assets 2021: $584,105Liabilities 2021: $361,586Net Assets 2021: $222,5192021Assets 2022: $582,170Liabilities 2022: $347,311Net Assets 2022: $234,8592022Assets 2023: $569,889Liabilities 2023: $332,243Net Assets 2023: $237,6462023Assets 2024: $559,593Liabilities 2024: $316,389Net Assets 2024: $243,2042024

Highlighted filing

2024

Assets$559,593
Liabilities$316,389
Net Assets$243,204

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2014: $54,025Expenses 2014: $51,924Net Income 2014: $2,1012014Revenue 2015: $117,835Expenses 2015: $72,663Net Income 2015: $45,1722015Revenue 2016: $122,000Expenses 2016: $84,407Net Income 2016: $37,5932016Revenue 2017: $124,002Expenses 2017: $98,756Net Income 2017: $25,2462017Revenue 2018: $117,981Expenses 2018: $109,119Net Income 2018: $8,8622018Revenue 2019: $102,150Expenses 2019: $121,487Net Income 2019: -$19,3372019Revenue 2020: $111,500Expenses 2020: $122,912Net Income 2020: -$11,4122020Revenue 2021: $132,500Expenses 2021: $125,535Net Income 2021: $6,9652021Revenue 2022: $159,500Expenses 2022: $147,160Net Income 2022: $12,3402022Revenue 2023: $142,500Expenses 2023: $140,088Net Income 2023: $2,4122023Revenue 2024: $133,000Expenses 2024: $127,442Net Income 2024: $5,5582024

Highlighted filing

2024

Revenue$133,000
Expenses$127,442
Net Income$5,558

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 22, 2025
Return Version
2024v5.1
Gross Receipts
$133,000
Mission and Program Overview

Mission

To maintain and operate a chapter house for the iota chapter of the sigma pi fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$531,067$513,153▼ $17,914
Rtn Earn Endowment Incm Other Fnds$237,646$243,204▲ $5,558
Cash and Non-Interest-Bearing Accounts$38,822$46,439▲ $7,617
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$569,889$559,593▼ $10,296
Other Assets Total-$1-
Liabilities
Other Liabilities$332,243$316,389▼ $15,854
Total Liabilities$332,243$316,389▼ $15,854
Net Assets / Fund Balance
Total Net Assets Fund Balance$237,646$243,204▲ $5,558
Total Liabilities and Net Assets / Fund Balance$569,889$559,593▼ $10,296

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$374,803$117,911$492,714
Buildings-$144,565$144,565
Land$138,350-$138,350
Compensation and Service Providers

Board Members and Trustees

NameTitle
Shawn NguyenPresident
Brodie GayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$133,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$5,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,442
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---$17,914
Interest$17,682--$17,682
All Other Expenses$14,222--$14,222
Fees for Services Management$10,800--$10,800
Other Expenses$9,252--$9,252
Insurance$7,097--$7,097
Fees for Services Accounting-$1,475-$1,475
Fees for Services Other$385--$385
Total Functional Expenses$108,053$1,475$0$127,442
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable Wf$316,389
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Iota Building Company of
EIN
94-1601703
Phone
9252177772
Address
PO Box 6688, MORAGA, CA 94570

Signing Officer

Name
Brodie Gay
Title
Treasurer
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brodie Gay
Legal Domicile
CA
Voting Board Members
2
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
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

ADMINISTRATIVE EXPENSES: Column (A) - Total = $2; Column (B) - Program Services = $2; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

ALARM SERVICE: Column (A) - Total = $396; Column (B) - Program Services = $396; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

FIRE COMPLIANCE: Column (A) - Total = $4826; Column (B) - Program Services = $4826; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

UTILITIES-PHONE: Column (A) - Total = $1967; Column (B) - Program Services = $1967; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

UTILITIES-WASHER: Column (A) - Total = $516; Column (B) - Program Services = $516; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

UTILITIES-WATER: Column (A) - Total = $6515; Column (B) - Program Services = $6515; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML Appendix329 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ADMINISTRATIVE EXPENSES: Column (A) - Total = $2; Column (B) - Program Services = $2; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ALARM SERVICE: Column (A) - Total = $396; Column (B) - Program Services = $396; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11FIRE COMPLIANCE: Column (A) - Total = $4826; Column (B) - Program Services = $4826; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UTILITIES-PHONE: Column (A) - Total = $1967; Column (B) - Program Services = $1967; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13UTILITIES-WASHER: Column (A) - Total = $516; Column (B) - Program Services = $516; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14UTILITIES-WATER: Column (A) - Total = $6515; Column (B) - Program Services = $6515; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0569889
IRS990/TotalAssetsEOYAmt0559593
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01475
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108053
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127442
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0332243
IRS990/TotalLiabilitiesEOYAmt0316389
IRS990/TotalLiabilitiesGrp/BOYAmt0332243
IRS990/TotalLiabilitiesGrp/EOYAmt0316389
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0237646
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0243204
IRS990/TotalProgramServiceExpensesAmt0125967
IRS990/TotalProgramServiceRevenueAmt0133000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0133000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0569889
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0559593
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO Box 6688
IRS990/USAddress/CityNm0MORAGA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0945706688
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRODIE GAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOTA BUILDING COMPANY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THE SIGMA PI FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0IOTA
ReturnHeader/Filer/EIN0941601703
ReturnHeader/Filer/PhoneNum09252177772
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 6688
ReturnHeader/Filer/USAddress/CityNm0MORAGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094570
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461656215
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOLDBERG GLUCK & BRUSILOVSKY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 TOWER LN STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOSTER CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094404
ReturnHeader/PreparerPersonGrp/PhoneNum06508379800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMUEL H GLUCK CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-22T09:26:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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