Civic Intelligence

Phi Eta Kappa Building Association

EIN 01-0442081 • 501(c)2 • Orono, ME

Profile

The Organizations exempt purpose is to provide housing for the Phi Eta Kappa Greek social fraternity.

107 College AvenueOrono, ME 04473

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.03x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.14x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-10.0%

Higher net margin than 35% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

-1.6%

Faster asset growth than 61% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

8.2%

Faster revenue growth than 69% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$241,659

Down $3,988 (-1.6%) from 2023

Liabilities

Up

$8,140

Up $2,014 (+33%) from 2023

Net Assets

Down

$233,519

Down $6,002 (-2.5%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin35th percentile

Revenue

Up

$60,163

Up $4,563 (+8.2%) from 2023

Expenses

Up

$66,165

Up $12,689 (+24%) from 2023

Net Income

Down

-$6,002

Down $8,126 (-383%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0-$100KAssets 2010: $162,630Liabilities 2010: $212,121Net Assets 2010: -$49,4912010Assets 2011: $52,466Liabilities 2011: $81,781Net Assets 2011: -$29,3152011Assets 2012: $61,535Liabilities 2012: $69,6752012Assets 2013: $157,840Liabilities 2013: $70,0712013Assets 2014: $169,217Liabilities 2014: $48,6372014Assets 2015: $206,523Liabilities 2015: $55,823Net Assets 2015: $150,7002015Assets 2016: $220,350Liabilities 2016: $43,852Net Assets 2016: $176,4982016Assets 2017: $236,901Liabilities 2017: $31,520Net Assets 2017: $205,3812017Assets 2018: $254,980Liabilities 2018: $24,657Net Assets 2018: $230,3232018Assets 2019: $290,569Liabilities 2019: $51,718Net Assets 2019: $238,8512019Assets 2020: $264,224Liabilities 2020: $13,922Net Assets 2020: $250,3022020Assets 2021: $251,473Liabilities 2021: $5,250Net Assets 2021: $246,2232021Assets 2022: $242,559Liabilities 2022: $5,162Net Assets 2022: $237,3972022Assets 2023: $245,647Liabilities 2023: $6,126Net Assets 2023: $239,5212023Assets 2024: $241,659Liabilities 2024: $8,140Net Assets 2024: $233,5192024

Highlighted filing

2024

Assets$241,659
Liabilities$8,140
Net Assets$233,519
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $147,940Expenses 2010: $130,034Net Income 2010: $17,9062010Revenue 2011: $60,604Expenses 2011: $40,428Net Income 2011: $20,1762011Revenue 2012: $47,751Expenses 2012: $26,576Net Income 2012: $21,1752012Revenue 2013: $123,618Expenses 2013: $27,709Net Income 2013: $95,9092013Revenue 2014: $66,344Expenses 2014: $33,533Net Income 2014: $32,8112014Revenue 2015: $66,824Expenses 2015: $36,704Net Income 2015: $30,1202015Revenue 2016: $65,947Expenses 2016: $40,149Net Income 2016: $25,7982016Revenue 2017: $60,732Expenses 2017: $31,849Net Income 2017: $28,8832017Revenue 2018: $60,020Expenses 2018: $35,078Net Income 2018: $24,9422018Revenue 2019: $50,078Expenses 2019: $41,550Net Income 2019: $8,5282019Revenue 2020: $70,049Expenses 2020: $58,598Net Income 2020: $11,4512020Revenue 2021: $48,760Expenses 2021: $52,839Net Income 2021: -$4,0792021Revenue 2022: $44,800Expenses 2022: $53,626Net Income 2022: -$8,8262022Revenue 2023: $55,600Expenses 2023: $53,476Net Income 2023: $2,1242023Revenue 2024: $60,163Expenses 2024: $66,165Net Income 2024: -$6,0022024

Highlighted filing

2024

Revenue$60,163
Expenses$66,165
Net Income-$6,002
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$241,659
Liabilities
$8,140
Net assets
$233,519
Revenue
$60,163
Expenses
$66,165
Net income
-$6,002
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.42$0.08$2.34$0.60$0.66$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.46$0.06$2.40$0.56$0.53$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.43$0.05$2.37$0.45$0.54$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.51$0.05$2.46$0.49$0.53$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.64$0.14$2.50$0.70$0.59$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.91$0.52$2.39$0.50$0.42$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.55$0.25$2.30$0.60$0.35$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.37$0.32$2.05$0.61$0.32$0.29
2016Detailed filing. Detailed filing data is available for this year.$2.20$0.44$1.76$0.66$0.40$0.26
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.56$1.51$0.67$0.37$0.30
2014Summary only. Only limited summary data is available for this year.$1.69$0.49$0.66$0.34$0.33
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.70$1.24$0.28$0.96
2012Summary only. Only limited summary data is available for this year.$0.62$0.70$0.48$0.27$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.82$0.29$0.61$0.40$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$2.12$0.49$1.48$1.30$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 10, 2025
Return Version
2023v6.0
Gross Receipts
$64,395
Mission and Program Overview

Mission

The Organizations exempt purpose is to provide housing for the Phi Eta Kappa Greek social fraternity.

Program Services

DescriptionGrantsExpenses
The Organization provided housing to the Phi Eta Kappa Greek social fraternity located at the University of Maine.--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Zach LingleyPresident-$0--
Jim BertolinoVice President-$0--
Jared LandersTreasurer-$0--
Ike GasawayDirector-$0--
Derek CashmanSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Phi Eta Kappa Building Association
EIN
01-0442081
Phone
2078626462
Address
107 COLLEGE AVENUE, ORONO, ME 04473

Signing Officer

Name
Timothy Cookson
Title
President
Signed
2025-07-10
Discuss with paid preparer
Yes

Preparer

Firm
JDRioux
Address
14 MERRITT DRIVE, ORONO, ME 04473
Preparer
Joelle Rioux
Phone
2078523318
Supplemental Narrative

Additional Explanations

Other Expenses.1009

“Depreciation $10739”

Other Expenses.1012

“Insurance $18503”

Other Expenses.1

“MAINTENANCE $16892”

Other Expenses.2

“REAL ESTATE TAXES $10738”

Other Expenses.3

“FIRE MONITORING $2386”

Other Expenses.4

“Misc Costs $460”

Other Expenses.5

“security $360”

Other Expenses.6

“ADMIN COSTS $117”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1126 Accounts Payable and Accrued Expenses - Ending $3140”

Total Liabilities.1

“- Beginning $0 - Ending $0”

Raw XML Appendix131 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ELAINE BLAKE
IRS990EZ/BooksInCareOfDetail/PhoneNum02078626462
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt022 FRANCIS DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HAMPDEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd004444
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt09099
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015850
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6002
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05970
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0245647
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0241659
IRS990EZ/FundraisingGrossIncomeAmt03545
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0250
IRS990EZ/GrossReceiptsAmt064395
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0236548
IRS990EZ/LandAndBuildingsGrp/EOYAmt0225809
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0239521
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0233519
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0239521
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0233519
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Zach Lingley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jim Bertolino
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jared Landers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ike Gasaway
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Derek Cashman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt060195
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The Organizations exempt purpose is to provide housing for the Phi Eta Kappa Greek social fraternity.
IRS990EZ/ProgramServiceRevenueAmt060600
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The Organization provided housing to the Phi Eta Kappa Greek social fraternity located at the University of Maine.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt0250
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt04232
IRS990EZ/SpecialEventsNetIncomeLossAmt0-687
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt06126
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08140
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt066165
IRS990EZ/TotalRevenueAmt060163
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Depreciation $10739
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $18503
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MAINTENANCE $16892
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REAL ESTATE TAXES $10738
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FIRE MONITORING $2386
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Misc Costs $460
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6security $360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ADMIN COSTS $117
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Payable and Accrued Expenses - Beginning $1126 Accounts Payable and Accrued Expenses - Ending $3140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9- Beginning $0 - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY COOKSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI ETA KAPPA BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PHIE
ReturnHeader/Filer/EIN0010442081
ReturnHeader/Filer/PhoneNum02078626462
ReturnHeader/Filer/USAddress/AddressLine1Txt0107 COLLEGE AVENUE
ReturnHeader/Filer/USAddress/CityNm0ORONO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004473
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JDRioux
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014 MERRITT DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORONO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004473
ReturnHeader/PreparerPersonGrp/PhoneNum02078523318
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Joelle Rioux
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-14T14:13:02-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)2 • <$500k nonprofits