UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY HOUSING: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY HOUSING (EIN 26-4170711)
Tax period
2020-06-01 to 2021-05-31
Filed
2021-08-02
IRS object ID
202122149349301027
Schema version
2020v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2021-08-02T15:29:54-05:00ReturnTs
Tax Period End2021-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264170711EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1UNIVERSITY OF ALABAMA CHAPTER OFBusinessNameLine1Txt
Business Name Line2SIGMA PI FRATERNITY HOUSE CORPBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlUNIVBusinessNameControlTxt
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJONATHAN WOLBACHPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2021-07-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJONATHANPersonFirstNm
Person LastWOLBACHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH BREWERPreparerPersonNm
PTINP02313153PTIN
Phone2057587754PhoneNum
Preparation2021-07-29PreparationDt
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJONATHAN WOLBACHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 862846AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35486ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$639,829GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionPROVIDED HOUSING AND SUPPORT FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$8PYContributionsGrantsAmt
CY Contributions Grants$2CYContributionsGrantsAmt
PY Program Service Revenue$749,661PYProgramServiceRevenueAmt
CY Program Service Revenue$639,762CYProgramServiceRevenueAmt
PY Investment Income$825PYInvestmentIncomeAmt
CY Investment Income$65CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$750,494PYTotalRevenueAmt
CY Total Revenue$639,829CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$72,548PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$48,471CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$588,735PYOtherExpensesAmt
CY Other Expenses$650,299CYOtherExpensesAmt
PY Total Expenses$661,283PYTotalExpensesAmt
CY Total Expenses$698,770CYTotalExpensesAmt
PY Revenues Less Expenses$89,211PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$58,941CYRevenuesLessExpensesAmt
Total Assets BOY$3,080,538TotalAssetsBOYAmt
Total Assets EOY$2,981,117TotalAssetsEOYAmt
Total Liabilities BOY$2,569,041TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,528,561TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$511,497NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$452,556NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ORGANIZATION IS A MUTUAL BENEFIT CORPORATION THAT SHALL BE ORGANIZED AND OPERATED EXCLUSIVELY TO DEVELOP, ESTABLISH, FOSTER, AND MAINTAIN BROTHERHOOD AND SOCIAL INTERACTION, TO ACQUIRE AND HOLD REAL AND PERSONAL PROPERTY FOR A CHAPTER HOUSE FOR THE UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY, AND TO ENGAGE IN OTHER PLEASURE, RECREATION, AND NONPROFIT ACTIVITIES WHICH QUALIFY AS SUCH WITHIN SECTION 507 (C)(7) OF THE INTERNAL REVENUE CODE OF 1986.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED HOUSING & SUPPORT FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY. THE CORPORATION ALSO PROVIDES GUIDANCE & LEADERSHIP FOR FRATERNITY ACTIVITIES.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescPROVIDED HOUSING & SUPPORT FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY. THE CORPORATION ALSO PROVIDES GUIDANCE & LEADERSHIP FOR FRATERNITY ACTIVITIES.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document9IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$24,656InitiationFeesAndCapContriAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12118 8TH STREETAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35401ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

FieldValueIRS element (for citing)
PersonJONATHAN WOLBACHPersonNm
TitlePRESIDENTTitleTxt
OfficerYes (X)OfficerInd
Reportable Comp From Org$0ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonUPPER CRUST FOOD SERVICE LLCPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line12011 CORONA ROADAddressLine1Txt
Address Line2SUITE 203AddressLine2Txt
CityCOLUMBIACityNm
State AbbreviationMOStateAbbreviationCd
ZIP65203ZIPCd
FieldValueIRS element (for citing)
ServicesFOOD SERVICEServicesDesc
Compensation$120,877CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
All Other Contributions$2AllOtherContributionsAmt
Total Contributions$2TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING$294,629$294,629
MEALS$278,434$278,434
OTHER$42,043$42,043
BUILDING FUND$24,656$24,656
FieldValueIRS element (for citing)
Total Program Service Revenue$639,762TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$65TotalRevenueColumnAmt
Related Or Exempt Func Income$65RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$639,829TotalRevenueColumnAmt
Related Or Exempt Func Income$639,827RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$45,956TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,151TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total-$636TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$16,000TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$940TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,925TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,730TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$143,918TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$94,208TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$119,129TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$17,046TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD & SUPPLIES$144,248
BAD DEBTS & COLLECTIONS$47,713
CREDIT CARD DISCOUNTS$14,120
SUPPLIES & ACCESSORIES$10,582

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$11,740TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$698,770TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$501,733BOYAmt
EOY$206,989EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY-$16,520BOYAmt
EOY$70,874EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$13,603BOYAmt
EOY$15,603EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,779,485LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,091,834LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,581,722BOYAmt
EOY$2,687,651EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,080,538BOYAmt
EOY$2,981,117EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,593BOYAmt
EOY$22,319EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$8,800BOYAmt
EOY$28,050EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,553,648BOYAmt
EOY$2,478,192EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,569,041BOYAmt
EOY$2,528,561EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$511,497BOYAmt
EOY$452,556EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$511,497BOYAmt
EOY$452,556EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,080,538BOYAmt
EOY$2,981,117EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$58,941ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,520,162OtherCostOrOtherBasisAmt
Depreciation$918,956DepreciationAmt
Book Value$2,601,206BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$259,323OtherCostOrOtherBasisAmt
Depreciation$172,878DepreciationAmt
Book Value$86,445BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,687,651TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ORGANIZATION IS A MUTUAL BENEFIT CORPORATION THAT SHALL BE ORGANIZED AND OPERATED EXCLUSIVELY TO DEVELOP, ESTABLISH, FOSTER, AND MAINTAIN BROTHERHOOD AND SOCIAL INTERACTION, TO ACQUIRE AND HOLD REAL AND PERSONAL PROPERTY FOR A CHAPTER HOUSE FOR THE UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY, AND TO ENGAGE IN OTHER PLEASURE, RECREATION, AND NONPROFIT ACTIVITIES WHICH QUALIFY AS SUCH WITHIN SECTION 507 (C)(7) OF THE INTERNAL REVENUE CODE OF 1986.
FORM 990, PAGE 2, PART III, LINE 4DPROVIDED HOUSING & SUPPORT FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY. THE CORPORATION ALSO PROVIDES GUIDANCE & LEADERSHIP FOR FRATERNITY ACTIVITIES.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATIONS OFFICERS REVIEW THE FORM 990 AND CONTACT THE PREPARER IF THERE ARE ANY QUESTIONS BEFORE IT IS FILED. AFTER CHANGES ARE MADE (IF ANY) THE RETURN IS REVIEWED AGAIN AND APPROVED FOR SIGNATURE.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC BETWEEN REGULAR BUSINESS HOURS UPON REQUEST TO THE PRESIDENT OR TREASURER OF THE ORGANIZATION

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.