UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY HOUSING: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
UNIVERSITY OF ALABAMA CHAPTER OF SIGMA PI FRATERNITY HOUSING (EIN 26-4170711)
Tax period
2017-06-01 to 2018-05-31
Filed
2019-04-18
IRS object ID
201941089349300244
Schema version
2017v2.3
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)
Return2019-04-18T17:16:53-05:00ReturnTs
Tax Period End2018-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

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

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-06-01TaxPeriodBeginDt

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)
PersonCHARLES HASKETTPersonNm
Person TitlePRESIDENTPersonTitleTxt
Signature2019-04-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN T MURDOCKPreparerPersonNm
PTINP00639065PTIN
Phone2057587754PhoneNum
Preparation2019-04-18PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address52.37.240.203IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-04-18IPDt
IP Tm17:16:53IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdFD6E2491316CF10D8131EE8534B5E190479DFC91AtSubmissionCreationDeviceId
At Submission Filing Device IdFD6E2491316CF10D8131EE8534B5E190479DFC91AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCHARLES HASKETTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 862846AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35486ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$786,880GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2009FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or 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.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee9TotalEmployeeCnt
Total Gross UBI$1,558TotalGrossUBIAmt
PY Contributions Grants$550PYContributionsGrantsAmt
CY Contributions Grants$100CYContributionsGrantsAmt
PY Program Service Revenue$807,023PYProgramServiceRevenueAmt
CY Program Service Revenue$785,222CYProgramServiceRevenueAmt
PY Investment Income$1,158PYInvestmentIncomeAmt
CY Investment Income$1,558CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$808,731PYTotalRevenueAmt
CY Total Revenue$786,880CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$78,114PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$99,000CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$625,261PYOtherExpensesAmt
CY Other Expenses$615,539CYOtherExpensesAmt
PY Total Expenses$703,375PYTotalExpensesAmt
CY Total Expenses$714,539CYTotalExpensesAmt
PY Revenues Less Expenses$105,356PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$72,341CYRevenuesLessExpensesAmt
Total Assets BOY$3,095,304TotalAssetsBOYAmt
Total Assets EOY$3,117,698TotalAssetsEOYAmt
Total Liabilities BOY$2,832,361TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,782,414TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$262,943NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$335,284NetAssetsOrFundBalancesEOYAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee9EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$100InitiationFeesAndCapContriAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
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 (3 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
CHARLES HASKETT
PRESIDENTYes (X)$0$0$0
JOHN MUSSER
BOARD MEMBERYes (X)$0$0$0
JAMES STEEN JR
BOARD MEMBERYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Government Grants$100GovernmentGrantsAmt
Total Contributions$100TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING$430,530$430,530
MEALS$292,069$292,069
OTHER$43,023$43,023
BUILDING FUND$19,600$19,600
FieldValueIRS element (for citing)
Total Program Service Revenue$785,222TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,558TotalRevenueColumnAmt
Unrelated Business Revenue$1,558UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$786,880TotalRevenueColumnAmt
Related Or Exempt Func Income$785,222RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,558UnrelatedBusinessRevenueAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$85,702TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,535TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$9,763TotalAmt

Fees For Services Management FeesForServicesManagementGrp

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

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$150TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$30,802TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,671TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$121,501TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$112,079TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$110,134TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,816TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD & SUPPLIES$112,808
BAD DEBTS & COLLECTIONS$58,482
OTHER$23,896
SUPPLIES & ACCESSORIES$14,176

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$24TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$714,539TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$289,067BOYAmt
EOY$357,076EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,725BOYAmt
EOY$46,843EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$11,458BOYAmt
EOY$11,786EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,451,838LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$749,845LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,781,054BOYAmt
EOY$2,701,993EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,095,304BOYAmt
EOY$3,117,698EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,361BOYAmt
EOY$15,866EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$40,150BOYAmt
EOY$57,700EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$2,781,850BOYAmt
EOY$2,708,848EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,832,361BOYAmt
EOY$2,782,414EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$262,943BOYAmt
EOY$335,284EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$262,943BOYAmt
EOY$335,284EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,095,304BOYAmt
EOY$3,117,698EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$72,341ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,451,838OtherCostOrOtherBasisAmt
Depreciation$749,845DepreciationAmt
Book Value$2,701,993BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,701,993TotalBookValueLandBuildingsAmt

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.