PHI GAMMA DELTA BUILDING ASSN (EIN 941553809) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1911

Legal Domicile

Principal Officer

MARTIN SMITH

Phone

9252177772

Tax Period

2024-01-01 to 2024-12-31

PHI GAMMA DELTA BUILDING ASSN, founded in 1911, is a small nonprofit that reported $269K in total revenue in fiscal year 2024. Expenses of $317K exceeded revenue, resulting in a 18% operating deficit.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $266,500

Investment Income $2,566

Other Revenue $0

TOTAL REVENUE $269,066

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $314,495

Other Expenses $316,896

TOTAL EXPENSES $316,896

Year-over-Year Comparison

	2024	2023	Change
Revenue	$269,066	$258,114	+0.0%
Expenses	$316,896	$284,204	+0.1%
Net Income	$-47,830	$-26,090	+0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TAYLOR SMITH	Chapter Advisor	0.38	Director	$0	$0	$0
TRAVIS KROLL	HC Director	0.38	Director	$0	$0	$0
TOM MIDURA	HC Director	0.38	Director	$0	$0	$0
MARTIN SMITH	PRESIDENT	0.38	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$269,066	$316,896	$515,260	$-47,830
2023	$258,114	$284,204	$563,090	$-26,090
2022	$235,165	$266,523	$590,182	$-31,358
2021	$230,728	$257,851	$622,529	$-27,123
2020	$225,853	$266,286	$646,918	$-40,433
2019	$223,323	$221,000	$687,351	$2,323

PHI GAMMA DELTA BUILDING ASSN