{"success":true,"data":{"_id":916055576,"filings":[{"Organization":{"value":null,"Person":["MAURINE JEUDE","SHAWNA MCMAHON","CECILIA CENTIOLI MARJANOVIC","PATTI L'HEUREUX","TONI FORSETH","CAROL CISSELL","PATRICIA SHEEHAN","SARAH WILKINS"],"Title":["PRESIDENT","SECRETARY","DIRECTOR AT","PAST TREASUR","TREASURER","PERSONNEL","INSURANCE","TREASURER"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2015,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"5048 ROOSEVELT WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1000675,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1000675,"Total revenue":{"value":1000675,"ROOM AND BOARD":979425,"HOUSING AND FURNISHING":21250},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":864393,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":192208,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":168520,"Pension plan contributions":0,"Other employee benefits":1393,"Payroll taxes":22295},"Other expenses":{"value":672185,"Management services":0,"Legal":0,"Accounting":47582,"Lobbying services":0,"Investment management fees":0,"Other services":3460,"Advertising":0,"Office expenses":1097,"Information technology":21626,"Royalties":0,"Occupancy":280558,"Travel":0,"Conferences and meetings":1308,"Interest":61750,"Payments to affiliates":0,"Depreciation and depletion":78174,"Insurance":13424,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":163206,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1614392,"Non-interest bearing cash":472606,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":1140436,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1500500,"Sum of Total Liabilities":0,"Accounts payable, accrued":28599,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1443282,"Unsecured notes loans payable":0,"Other liabilities":28619},"Fund balance":{"value":113892,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":113892,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1361900717016014,"percentile":0.6797756690421363},"Liabilities to Assets Ratio":{"score":0.929452078553412,"percentile":0.06008545096708962},"Operating Reserve Ratio":{"score":1.867659733477712,"percentile":0.5980232643440855},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5886078685445062,"percentile":0.5719079918478245}},"source_xml":"201741439349301009_public.xml"},{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","CAROL CISSELL","TONI FORSETH","CARROL HARRIS","SUSAN JAMES","MAURINE JEUDE","COURTNEY MUELLER"],"Title":["OVERSIGHT","PERSONNEL","TREASURER, A","SECRETARY","VICE PRESIDE","PRESIDENT","TREASURER, A"],"Hours":[1.0,3.0,5.0,3.0,3.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2020,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":606774,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":606690,"Total revenue":{"value":606690,"ROOM AND BOARD":586440,"HOUSING AND FURNISHING":20250},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":84,"Investment income total":84,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":693629,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":197340,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":169118,"Pension plan contributions":0,"Other employee benefits":2967,"Payroll taxes":25255},"Other expenses":{"value":496289,"Management services":0,"Legal":0,"Accounting":17740,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":176,"Information technology":19040,"Royalties":0,"Occupancy":235414,"Travel":0,"Conferences and meetings":50,"Interest":53581,"Payments to affiliates":0,"Depreciation and depletion":79582,"Insurance":18909,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71797,"FOOD/KITCHEN SUPPLIES":68586,"WRITE OFF":3211},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1388137,"Non-interest bearing cash":325883,"Savings and temp cash investments":300134,"Pledges and grants receivable":0,"Accounts receivable":4164,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":756606,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1060187,"Sum of Total Liabilities":0,"Accounts payable, accrued":5872,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1051689,"Unsecured notes loans payable":0,"Other liabilities":2626},"Fund balance":{"value":327950,"Net assets without donor restriction":327950,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.1431422572489922,"percentile":0.18593859512717256},"Liabilities to Assets Ratio":{"score":0.763748102672863,"percentile":0.08403962093167691},"Operating Reserve Ratio":{"score":2.001267248053354,"percentile":0.6162555355328005},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.048859841648116506,"percentile":0.2222855880606442},"Asset Growth":{"score":-0.01807419582668081,"percentile":0.2523265075654076},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4311597491881816,"percentile":0.17514758369508895}},"source_xml":"202221649349301332_public.xml"},{"Organization":{"value":null,"Person":["MAURINE JEUDE","SUSAN JAMES","CECILIA CENTIOLI MARJANOVIC","TONI FORSETH","CAROL CISSELL","KRISTINE BRYNILDSEN-SMITH","SARAH WILKINS"],"Title":["PRESIDENT","SECRETARY","DIRECTOR AT","TREASURER","PERSONNEL","DIRECTOR AT","TREASURER, A"],"Hours":[4.0,1.0,1.0,4.0,4.0,1.0,4.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2018,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1042497,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1042497,"Total revenue":{"value":1042497,"ROOM AND BOARD":1022997,"HOUSING AND FURNISHING":19500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":909155,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":233768,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":193058,"Pension plan contributions":0,"Other employee benefits":11828,"Payroll taxes":28882},"Other expenses":{"value":675387,"Management services":0,"Legal":0,"Accounting":47312,"Lobbying services":0,"Investment management fees":0,"Other services":4255,"Advertising":0,"Office expenses":257,"Information technology":22609,"Royalties":0,"Occupancy":318632,"Travel":0,"Conferences and meetings":5463,"Interest":39899,"Payments to affiliates":0,"Depreciation and depletion":78174,"Insurance":16775,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":142011,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1553835,"Non-interest bearing cash":646272,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":300,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":905913,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1109570,"Sum of Total Liabilities":0,"Accounts payable, accrued":45662,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1051107,"Unsecured notes loans payable":0,"Other liabilities":12801},"Fund balance":{"value":444265,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":444265,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12790636327970248,"percentile":0.6677867046122234},"Liabilities to Assets Ratio":{"score":0.7140848288267416,"percentile":0.09152692496144915},"Operating Reserve Ratio":{"score":1.7090980085903944,"percentile":0.5742502565043583},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.02345747782773705,"percentile":0.4822060046737672},"Asset Growth":{"score":-0.00814674924292171,"percentile":0.2871179342311808},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5552724456350652,"percentile":0.472914974712937}},"source_xml":"202020999349301222_public.xml"},{"Organization":{"value":null,"Person":["MAURINE JEUDE","SUSAN JAMES","CECILIA CENTIOLI MARJANOVIC","TONI FORSETH","CAROL CISSELL","KRISTINE BRYNILDSEN-SMITH","SARAH WILKINS"],"Title":["PRESIDENT","SECRETARY","DIRECTOR AT","TREASURER","PERSONNEL","DIRECTOR AT","TREASURER, A"],"Hours":[4.0,1.0,1.0,4.0,4.0,1.0,4.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2017,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"5048 ROOSEVELT WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":22,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":22,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":946345,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":946345,"Total revenue":{"value":946345,"ROOM AND BOARD":936560,"HOUSING AND FURNISHING":9785},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":857757,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":209881,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":181984,"Pension plan contributions":0,"Other employee benefits":1493,"Payroll taxes":26404},"Other expenses":{"value":647876,"Management services":0,"Legal":0,"Accounting":43187,"Lobbying services":0,"Investment management fees":0,"Other services":3319,"Advertising":0,"Office expenses":410,"Information technology":28785,"Royalties":0,"Occupancy":280451,"Travel":0,"Conferences and meetings":3967,"Interest":53891,"Payments to affiliates":0,"Depreciation and depletion":78175,"Insurance":16072,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":139619,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1562792,"Non-interest bearing cash":576955,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":400,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":984087,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1275621,"Sum of Total Liabilities":0,"Accounts payable, accrued":27408,"Grants payable":0,"Deferred, revenue":9214,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1220385,"Unsecured notes loans payable":0,"Other liabilities":18614},"Fund balance":{"value":287171,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":287171,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09361068109410416,"percentile":0.6120610294661624},"Liabilities to Assets Ratio":{"score":0.8162449001530594,"percentile":0.0767438421062119},"Operating Reserve Ratio":{"score":1.8219519047935488,"percentile":0.5914169003683922},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0067523358924788624,"percentile":0.39992233718595765},"Asset Growth":{"score":-0.007563124549711886,"percentile":0.2893027892858274},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5356549471447162,"percentile":0.41617532097041365}},"source_xml":"201803479349301065_public.xml"},{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","TONI FORSETH","CARROL HARRIS","SUSAN JAMES","MAURINE JEUDE","JONII MILLER","COURTNEY MUELLER"],"Title":["OVERSIGHT","TREASURER, A","SECRETARY","VICE PRESIDE","PRESIDENT","PROPERTY MAN","TREASURER, A"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2023,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":813599,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":813439,"Total revenue":{"value":813439,"ROOM AND BOARD":712908,"HOUSING AND FURNISHING":100531},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":160,"Investment income total":160,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":850071,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":261015,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":218941,"Pension plan contributions":0,"Other employee benefits":2021,"Payroll taxes":40053},"Other expenses":{"value":589056,"Management services":0,"Legal":0,"Accounting":32884,"Lobbying services":0,"Investment management fees":0,"Other services":-11903,"Advertising":0,"Office expenses":190,"Information technology":22248,"Royalties":0,"Occupancy":272624,"Travel":0,"Conferences and meetings":3625,"Interest":35985,"Payments to affiliates":0,"Depreciation and depletion":79863,"Insurance":28746,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":124794,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1209162,"Non-interest bearing cash":288737,"Savings and temp cash investments":400575,"Pledges and grants receivable":0,"Accounts receivable":1487,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":517013,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":650257,"Sum of Total Liabilities":0,"Accounts payable, accrued":2721,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":647536,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":558905,"Net assets without donor restriction":558905,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.044827980368707436,"percentile":0.2933580941406601},"Liabilities to Assets Ratio":{"score":0.5377749218053495,"percentile":0.12603116350639837},"Operating Reserve Ratio":{"score":1.4224247151120317,"percentile":0.5235053379380505},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.013799359113720917,"percentile":0.316677543380169},"Asset Growth":{"score":-0.025129290000726386,"percentile":0.22867803793119207},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4577516492480122,"percentile":0.22680302688814036}},"source_xml":"202521349349309012_public.xml"},{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","CAROL CISSELL","TONI FORSETH","CARROL HARRIS","SUSAN JAMES","MAURINE JEUDE","COURTNEY MUELLER"],"Title":["OVERSIGHT","PERSONNEL","TREASURER, A","SECRETARY","VICE PRESIDE","PRESIDENT","TREASURER, A"],"Hours":[5.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2021,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2021-07-01T00:00:00","tax_period_end":"2022-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1018772,"Contributions":{"value":9000,"Other contributions":9000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1009645,"Total revenue":{"value":1009645,"ROOM AND BOARD":994595,"HOUSING AND FURNISHING":15050},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":127,"Investment income total":127,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":820394,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":233743,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":196686,"Pension plan contributions":0,"Other employee benefits":1938,"Payroll taxes":35119},"Other expenses":{"value":586651,"Management services":0,"Legal":0,"Accounting":37123,"Lobbying services":0,"Investment management fees":0,"Other services":-29928,"Advertising":0,"Office expenses":147,"Information technology":18356,"Royalties":0,"Occupancy":252281,"Travel":0,"Conferences and meetings":0,"Interest":55006,"Payments to affiliates":0,"Depreciation and depletion":79864,"Insurance":21139,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":152663,"FOOD/KITCHEN SUPPLIES":145792,"WRITE OFF":6871},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1451963,"Non-interest bearing cash":472453,"Savings and temp cash investments":300261,"Pledges and grants receivable":0,"Accounts receivable":1157,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":676742,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":927091,"Sum of Total Liabilities":0,"Accounts payable, accrued":70,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":927021,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":524872,"Net assets without donor restriction":524872,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.19472266611175024,"percentile":0.7509482482958433},"Liabilities to Assets Ratio":{"score":0.6385086947807899,"percentile":0.10457665350775851},"Operating Reserve Ratio":{"score":1.7698362006548074,"percentile":0.5836127413702475},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.01987169102161164,"percentile":0.2968194921904637},"Asset Growth":{"score":-0.017373494209490043,"percentile":0.254702568977974},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5514633162508361,"percentile":0.4616640365348014}},"source_xml":"202301299349304635_public.xml"},{"Organization":{"value":null,"Person":["MAURINE JEUDE","SUSAN JAMES","CECILIA CENTIOLI MARJANOVIC","TONI FORSETH","CAROL CISSELL","KRISTINE BRYNILDSEN-SMITH","SARAH WILKINS"],"Title":["PRESIDENT","SECRETARY","DIRECTOR AT","TREASURER","PERSONNEL","DIRECTOR AT","TREASURER, A"],"Hours":[5.0,1.0,1.0,4.0,1.0,1.0,4.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2016,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"5048 ROOSEVELT WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":932010,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":932010,"Total revenue":{"value":932010,"ROOM AND BOARD":914010,"HOUSING AND FURNISHING":18000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":847319,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":199379,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":170511,"Pension plan contributions":0,"Other employee benefits":1468,"Payroll taxes":27400},"Other expenses":{"value":647940,"Management services":0,"Legal":0,"Accounting":42892,"Lobbying services":0,"Investment management fees":0,"Other services":2855,"Advertising":0,"Office expenses":3948,"Information technology":5470,"Royalties":0,"Occupancy":289007,"Travel":0,"Conferences and meetings":0,"Interest":58717,"Payments to affiliates":0,"Depreciation and depletion":78174,"Insurance":15286,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":151591,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1583244,"Non-interest bearing cash":519633,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":1062261,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1384661,"Sum of Total Liabilities":0,"Accounts payable, accrued":26870,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1334232,"Unsecured notes loans payable":0,"Other liabilities":23559},"Fund balance":{"value":198583,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":198583,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09086919668243904,"percentile":0.6071030935588002},"Liabilities to Assets Ratio":{"score":0.8745720811195242,"percentile":0.06869527704991372},"Operating Reserve Ratio":{"score":1.868533574722153,"percentile":0.5981544215854505},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.015783820393563713,"percentile":0.4433186042754863},"Asset Growth":{"score":-0.0028825166985554534,"percentile":0.30723160949493766},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5404001468774514,"percentile":0.4295138992353186}},"source_xml":"201821249349301527_public.xml"},{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","TONI FORSETH","CARROL HARRIS","SUSAN JAMES","MAURINE JEUDE","JONII MILLER","COURTNEY MUELLER"],"Title":["OVERSIGHT","TREASURER, A","SECRETARY","VICE PRESIDE","PRESIDENT","PROPERTY MAN","TREASURER, A"],"Hours":[3.0,5.0,5.0,5.0,5.0,5.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2022,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":943072,"Contributions":{"value":250,"Other contributions":250,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":942668,"Total revenue":{"value":942668,"ROOM AND BOARD":931668,"HOUSING AND FURNISHING":11000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":154,"Investment income total":154,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":873852,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":255740,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":214545,"Pension plan contributions":0,"Other employee benefits":1918,"Payroll taxes":39277},"Other expenses":{"value":618112,"Management services":0,"Legal":0,"Accounting":35394,"Lobbying services":0,"Investment management fees":0,"Other services":-14710,"Advertising":0,"Office expenses":159,"Information technology":26186,"Royalties":0,"Occupancy":271898,"Travel":0,"Conferences and meetings":4690,"Interest":43877,"Payments to affiliates":0,"Depreciation and depletion":79865,"Insurance":22888,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":147865,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1394988,"Non-interest bearing cash":393762,"Savings and temp cash investments":400415,"Pledges and grants receivable":0,"Accounts receivable":2583,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":596878,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":800896,"Sum of Total Liabilities":0,"Accounts payable, accrued":5774,"Grants payable":0,"Deferred, revenue":3898,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":791224,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":594092,"Net assets without donor restriction":594092,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0733984255709002,"percentile":0.574155961700368},"Liabilities to Assets Ratio":{"score":0.5741239351162878,"percentile":0.11766857905095267},"Operating Reserve Ratio":{"score":1.5963664327597809,"percentile":0.5556303742386969},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0109639701427678,"percentile":0.326595930233372},"Asset Growth":{"score":-0.018483389726080747,"percentile":0.2509098422771836},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5180354677703749,"percentile":0.3681471999244858}},"source_xml":"202401359349306975_public.xml"},{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","TONI FORSETH","CARROL HARRIS","SUSAN JAMES","MAURINE JEUDE","JONII MILLER","COURTNEY MUELLER"],"Title":["OVERSIGHT","TREASURER, A","SECRETARY","VICE PRESIDE","PRESIDENT","PROPERTY MAN","TREASURER, A"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2024,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":940914,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":940754,"Total revenue":{"value":940754,"ROOM AND BOARD":863424,"HOUSING AND FURNISHING":77330},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":160,"Investment income total":160,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":873924,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":277627,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":234927,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":42700},"Other expenses":{"value":596297,"Management services":0,"Legal":0,"Accounting":52781,"Lobbying services":0,"Investment management fees":0,"Other services":-14563,"Advertising":0,"Office expenses":245,"Information technology":26291,"Royalties":0,"Occupancy":251950,"Travel":0,"Conferences and meetings":3562,"Interest":27517,"Payments to affiliates":0,"Depreciation and depletion":79866,"Insurance":31340,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":137308,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1123651,"Non-interest bearing cash":281552,"Savings and temp cash investments":400735,"Pledges and grants receivable":0,"Accounts receivable":2866,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":437148,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":497756,"Sum of Total Liabilities":0,"Accounts payable, accrued":2377,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":495379,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":625895,"Net assets without donor restriction":625895,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07119672998807543,"percentile":0.5697328070574823},"Liabilities to Assets Ratio":{"score":0.4429809611703278,"percentile":0.15137640048964904},"Operating Reserve Ratio":{"score":1.2857536810981276,"percentile":0.4949961188369485},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.008181796663995862,"percentile":0.33668481691985475},"Asset Growth":{"score":-0.030696202156285605,"percentile":0.21105032568162121},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.513774588051115,"percentile":0.35702185212612714}},"source_xml":"202533419349300203_public.xml"},{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","CAROL CISSELL","TONI FORSETH","SUSAN JAMES","MAURINE JEUDE","CECILIA CENTIOLI MARJANOVIC","SARAH WILKINS"],"Title":["DIRECTOR AT","PERSONNEL","TREASURER","SECRETARY","PRESIDENT","DIRECTOR AT","TREASURER, A"],"Hours":[2.0,5.0,5.0,2.0,5.0,2.0,5.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2019,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":781507,"Contributions":{"value":6000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":6000,"Related organizations":0},"Program revenue":{"value":775457,"Total revenue":{"value":775457,"ROOM AND BOARD":741490,"HOUSING AND FURNISHING":33967},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":50,"Investment income total":50,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":824167,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":227368,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":196089,"Pension plan contributions":0,"Other employee benefits":1487,"Payroll taxes":29792},"Other expenses":{"value":596799,"Management services":0,"Legal":0,"Accounting":36803,"Lobbying services":0,"Investment management fees":0,"Other services":-1232,"Advertising":0,"Office expenses":246,"Information technology":22964,"Royalties":0,"Occupancy":281281,"Travel":0,"Conferences and meetings":1801,"Interest":46600,"Payments to affiliates":0,"Depreciation and depletion":78175,"Insurance":18357,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":111804,"FOOD/KITCHEN SUPPLIES":110804,"DONATION EXPENSES":1000},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1543766,"Non-interest bearing cash":414628,"Savings and temp cash investments":300050,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":827738,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1128961,"Sum of Total Liabilities":0,"Accounts payable, accrued":7580,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1119082,"Unsecured notes loans payable":0,"Other liabilities":2299},"Fund balance":{"value":414805,"Net assets without donor restriction":414805,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05458684311208985,"percentile":0.27841132464544754},"Liabilities to Assets Ratio":{"score":0.7313031897321226,"percentile":0.08888019002577704},"Operating Reserve Ratio":{"score":1.8731228015681287,"percentile":0.598809803609714},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.014177534396673219,"percentile":0.31542105199796966},"Asset Growth":{"score":-0.008081913196046047,"percentile":0.2873741843941408},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4610849121784679,"percentile":0.23365410209577947}},"source_xml":"202130429349300638_public.xml"},{"Organization":{"value":null,"Person":["MAURINE JEUDE","SHAWNA MCMAHON","CECILIA CENTIOLI MARJANOVIC","PATTI L'HEUREUX","TONI FORSETH","CAROL CISSELL","PATRICIA SHEEHAN","SARAH WILKINS"],"Title":["PRESIDENT","SECRETARY","DIRECTOR AT","PAST TREASUR","TREASURER","PERSONNEL","INSURANCE","TREASURER"],"Hours":[5.0,2.0,0.5,5.0,5.0,3.0,2.0,5.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2014,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"5048 ROOSEVELT WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":902180,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":902180,"Total revenue":{"value":902180,"ROOM AND BOARD":889768,"HOUSING AND FURNISHING":12412},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":891227,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":187571,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":155460,"Pension plan contributions":0,"Other employee benefits":1212,"Payroll taxes":30899},"Other expenses":{"value":703656,"Management services":0,"Legal":0,"Accounting":24621,"Lobbying services":0,"Investment management fees":0,"Other services":23134,"Advertising":0,"Office expenses":532,"Information technology":42025,"Royalties":0,"Occupancy":247481,"Travel":0,"Conferences and meetings":5197,"Interest":66752,"Payments to affiliates":0,"Depreciation and depletion":78595,"Insurance":13022,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":202297,"FOOD/KITCHEN SUPPLIES":162970,"CLEANING SERVICE":39327},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1592449,"Non-interest bearing cash":371884,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":605,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":1218610,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1614839,"Sum of Total Liabilities":0,"Accounts payable, accrued":36952,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":1549268,"Unsecured notes loans payable":0,"Other liabilities":28619},"Fund balance":{"value":-22390,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":-22390,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.012140592786361924,"percentile":0.4309959954584353},"Liabilities to Assets Ratio":{"score":1.0140601049075983,"percentile":0.04804230515229429},"Operating Reserve Ratio":{"score":1.7868051573841457,"percentile":0.5861552517764329},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.526490918614381,"percentile":0.39086925941472883}},"source_xml":"201641349349307079_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["KRISTINE BRYNILDSEN-SMITH","TONI FORSETH","CARROL HARRIS","SUSAN JAMES","MAURINE JEUDE","JONII MILLER","COURTNEY MUELLER"],"Title":["OVERSIGHT","TREASURER, A","SECRETARY","VICE PRESIDE","PRESIDENT","PROPERTY MAN","TREASURER, A"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Fees collected from sorority members to cover costs associated with providing furnished college student housing for 90 - 100 student members.","year":2024,"name":"SIGMA IOTA BUILDING ASSOC OF KAPPA DELTA SORORITY","phone":2063251151,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MAURINE JEUDE","year_formation":2001,"state_legal_domicile":"WA","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"4300-C UNIVERSITY WAY NE, SEATTLE, WA, 98105, USA","city":"SEATTLE","state":"WA","country":"USA","zip_code":98105},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":940914,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":940754,"Total revenue":{"value":940754,"ROOM AND BOARD":863424,"HOUSING AND FURNISHING":77330},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":160,"Investment income total":160,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":873924,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":277627,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":234927,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":42700},"Other expenses":{"value":596297,"Management services":0,"Legal":0,"Accounting":52781,"Lobbying services":0,"Investment management fees":0,"Other services":-14563,"Advertising":0,"Office expenses":245,"Information technology":26291,"Royalties":0,"Occupancy":251950,"Travel":0,"Conferences and meetings":3562,"Interest":27517,"Payments to affiliates":0,"Depreciation and depletion":79866,"Insurance":31340,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":137308,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1123651,"Non-interest bearing cash":281552,"Savings and temp cash investments":400735,"Pledges and grants receivable":0,"Accounts receivable":2866,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":1350,"Prepaid expenses deferred charges":0,"Land, building, equipment":437148,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":497756,"Sum of Total Liabilities":0,"Accounts payable, accrued":2377,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":495379,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":625895,"Net assets without donor restriction":625895,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07119672998807543,"percentile":0.5697328070574823},"Liabilities to Assets Ratio":{"score":0.4429809611703278,"percentile":0.15137640048964904},"Operating Reserve Ratio":{"score":1.2857536810981276,"percentile":0.4949961188369485},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.008181796663995862,"percentile":0.33668481691985475},"Asset Growth":{"score":-0.030696202156285605,"percentile":0.21105032568162121},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.513774588051115,"percentile":0.35702185212612714}},"source_xml":"202533419349300203_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}