Nonprofit · EIN 86-3968926
SIGMA DELTA HOUSE CORPORATION
Tax-exempt · SAN DIEGO, CA 92130
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $428,667 | $479,145 | -$50,478 | $101,451 | $74,607 | $26,844 |
| December 31, 2023 | 990 | $122,070 | $78,072 | $43,998 | $112,761 | $35,439 | $77,322 |
| December 31, 2022 | 990 | $125,355 | $131,317 | -$5,962 | $64,459 | $31,135 | $33,324 |
| December 31, 2021 | 990 | $92,757 | $53,471 | $39,286 | $49,686 | $10,400 | $39,286 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $427,437
- Investment income
- $1,230
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $5,425
- Occupancy
- $446,102
- Program services (functional)
- $479,145
Balance sheet and other
- Total assets, start of year
- $112,761
- Total assets, end of year
- $101,451
- Total liabilities, end of year
- $74,607
- Net assets, end of year
- $26,844
- Gross receipts
- $428,667
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2021
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SPILKY | CEO, CFO, DIRECTOR Officer | 5 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT, DIRECTOR Officer | 3 | $0 |
| JOSEPH FOX | SECRETARY, DIRECTOR Officer | 3 | $0 |
| OFEK SUCHARD | DIRECTOR Officer | 5 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SPILKY | CEO, CFO, DIRECTOR Officer | 5 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT, DIRECTOR Officer | 3 | $0 |
| JOSEPH FOX | SECRETARY, DIRECTOR Officer | 3 | $0 |
| OFEK SUCHARD | DIRECTOR Officer | 5 | $0 |
990 for the year ended December 31, 2022: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SPILKY | CEO, CFO, DIRECTOR Officer | 5 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT, DIRECTOR Officer | 3 | $0 |
| JOSEPH FOX | SECRETARY, DIRECTOR Officer | 3 | $0 |
| OFEK SUCHARD | DIRECTOR Officer | 5 | $0 |
990 for the year ended December 31, 2021: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL SPILKY | CEO, CFO, DIRECTOR Officer | 5 | $0 |
| STEVEN PRESCOTT | VICE PRESIDENT, DIRECTOR Officer | 3 | $0 |
| JOSEPH FOX | SECRETARY, DIRECTOR Officer | 3 | $0 |
| OFEK SUCHARD | DIRECTOR Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 5034 MCGILL WAY, SAN DIEGO, CA 92130-2709
- In care of
- % JOSEPH FOX
- Principal officer (990 for 2024)
- MICHAEL SPILKY, 5034 MCGILL WAY, SAN DIEGO, CA 92130
- Signed the 990
- MICHAEL SPILKY, CEO, CFO, DIRECTOR
- Phone
- (619) 994-7459
- Return prepared by
- LAVINE LOFGREN MORRIS & ENGELBERG LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 86-3968926 or by the name SIGMA DELTA HOUSE CORPORATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE CORPORATION IS A HOUSING CORPORATION FORMED TO OWN, RENT, AND MANAGE RESIDENTIAL PROPERTIES USED BY A FRATERNITY. THE PROPERTY IS USED TO PROVIDE HOUSING FOR THE MEMBERS OF A FRATERNITY, CREATING A SENSE OF COMMUNITY AND ENHANCING THE OVERALL COLLEGE EXPERIENCE. THE HOUSING CORPORATION MAY OWN, RENT AND MANAGE ONE OR MORE HOUSING FACILITIES, INCLUDING DORMITORIES OR CHAPTER HOUSES. THE CORPORATION IS OPERATED BY ALUMNI OF THE FRATERNITY AT SAN DIEGO STATE UNIVERSITY IN SAN DIEGO, CALIFORNIA.
Program accomplishments
- THE CORPORATION OWNS, RENTS, AND MANAGES RESIDENTIAL PROPERTIES, INCLUDING DORMITORIES AND HOUSES, USED TO PROVIDE HOUSING TO MEMBERS OF A FRATERNITY.Expenses $479,145 · revenue $427,437
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 86-3968926
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B83)
- Assets (IRS master file)
- $101,451
- Income (IRS master file)
- $428,667
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $428,667 | $479,145 | $101,451 | IRS |
| 990 | December 2023 | $122,070 | $78,072 | $112,761 | XML |
| 990 | December 2022 | $125,355 | $131,317 | $64,459 | XML |
| 990 | December 2021 | $92,757 | $53,471 | $49,686 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-3968926).
Questions about SIGMA DELTA HOUSE CORPORATION
- What is the EIN of SIGMA DELTA HOUSE CORPORATION?
- The employer identification number (EIN) of SIGMA DELTA HOUSE CORPORATION is 86-3968926.
- Is SIGMA DELTA HOUSE CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2024.
- Are donations to SIGMA DELTA HOUSE CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SIGMA DELTA HOUSE CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SIGMA DELTA HOUSE CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SIGMA DELTA HOUSE CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SIGMA DELTA HOUSE CORPORATION?
- The 990 for the year ended December 31, 2024 names MICHAEL SPILKY.
- Who are the officers and directors of SIGMA DELTA HOUSE CORPORATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does SIGMA DELTA HOUSE CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $428,667, expenses of $479,145 and total assets of $101,451 at year end.
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