UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY HOUSING: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY HOUSING (EIN 26-4170711)
Tax period
2019-06-01 to 2020-05-31
Filed
2020-08-12
IRS object ID
202012259349300006
Schema version
2019v5.0
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)
Return2020-08-12T08:49:09-05:00ReturnTs
Tax Period End2020-05-31TaxPeriodEndDt

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 Begin2019-06-01TaxPeriodBeginDt

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
Signature2020-08-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH BREWERPreparerPersonNm
PTINP02313153PTIN
Phone2057587754PhoneNum
Preparation2020-08-10PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address52.37.240.203IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-12IPDt
IP Tm08:49:09IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id3249F28F8FAE483511FE3CC153987B2DD3CC3F1EAtSubmissionCreationDeviceId
At Submission Filing Device Id3249F28F8FAE483511FE3CC153987B2DD3CC3F1EAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

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$750,494GrossReceiptsAmt
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 Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee7TotalEmployeeCnt
Total Volunteers2TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$8CYContributionsGrantsAmt
PY Program Service Revenue$838,960PYProgramServiceRevenueAmt
CY Program Service Revenue$749,661CYProgramServiceRevenueAmt
PY Investment Income$1,734PYInvestmentIncomeAmt
CY Investment Income$825CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$840,694PYTotalRevenueAmt
CY Total Revenue$750,494CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$104,276PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$72,548CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$649,416PYOtherExpensesAmt
CY Other Expenses$588,735CYOtherExpensesAmt
PY Total Expenses$753,692PYTotalExpensesAmt
CY Total Expenses$661,283CYTotalExpensesAmt
PY Revenues Less Expenses$87,002PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$89,211CYRevenuesLessExpensesAmt
Total Assets BOY$3,118,629TotalAssetsBOYAmt
Total Assets EOY$3,080,538TotalAssetsEOYAmt
Total Liabilities BOY$2,696,343TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,569,041TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$422,286NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$511,497NetAssetsOrFundBalancesEOYAmt
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 Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee7EmployeeCnt
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$20,408InitiationFeesAndCapContriAmt
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 Members2GoverningBodyVotingMembersCnt
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 (2 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KYLE RICHARD
BOARD MEMBERYes (X)$0$0$0
JONATHAN WOLBACH
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$8AllOtherContributionsAmt
Total Contributions$8TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING$425,070$425,070
MEALS$265,225$265,225
OTHER$38,966$38,966
BUILDING FUND$20,400$20,400
FieldValueIRS element (for citing)
Total Program Service Revenue$749,661TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$825TotalRevenueColumnAmt
Related Or Exempt Func Income$825RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$750,494TotalRevenueColumnAmt
Related Or Exempt Func Income$750,486RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$62,510TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,264TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,774TotalAmt

Fees For Services Management FeesForServicesManagementGrp

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

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$2,471TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$32,129TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,767TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$102,040TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$105,915TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$113,366TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,297TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD & SUPPLIES$111,604
BAD DEBTS & COLLECTIONS$31,493
ALUMNI EVENT$24,279
CREDIT CARD DISCOUNTS$18,804

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,570TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$661,283TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$424,493BOYAmt
EOY$501,733EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$36,359BOYAmt
EOY-$16,520EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,774BOYAmt
EOY$13,603EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,554,428LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$972,706LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,645,003BOYAmt
EOY$2,581,722EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,118,629BOYAmt
EOY$3,080,538EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$9,870BOYAmt
EOY$6,593EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$53,650BOYAmt
EOY$8,800EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,632,823BOYAmt
EOY$2,553,648EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,696,343BOYAmt
EOY$2,569,041EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$422,286BOYAmt
EOY$511,497EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$422,286BOYAmt
EOY$511,497EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,118,629BOYAmt
EOY$3,080,538EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$89,211ReconcilationRevenueExpnssAmt
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$3,321,085OtherCostOrOtherBasisAmt
Depreciation$823,404DepreciationAmt
Book Value$2,497,681BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$233,343OtherCostOrOtherBasisAmt
Depreciation$149,302DepreciationAmt
Book Value$84,041BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,581,722TotalBookValueLandBuildingsAmt

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

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