Civic Intelligence

Delta Upsilon Fraternity Western Illinois Chapter

990EZ • Fiscal year 2024 • EIN 23-7398319

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 13, 2024

Organization Profile
620 W Elting StMacomb, IL 61455-1119

(309) 255-0818

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

57th percentile

5.3%

Higher net margin than 57% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

90th percentile

47%

Faster asset growth than 90% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

28%

Faster revenue growth than 82% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$16,306

Up $5,218 (+47%) from 2023

Net Assets

Up

$16,306

Up $5,218 (+47%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin57th percentile

Revenue

Up

$99,339

Up $21,454 (+28%) from 2023

Expenses

Down

$94,121

Down $11,706 (-11%) from 2023

Net Income

Up

$5,218

Up $33,160 (+119%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40K$30K$20K$10K$0Assets 2022: $39,530Liabilities 2022: $500Net Assets 2022: $39,0302022Assets 2023: $11,088Liabilities 2023: $0Net Assets 2023: $11,0882023Assets 2024: $16,306Liabilities 2024: $0Net Assets 2024: $16,3062024Assets 2025: $27,462Net Assets 2025: $27,4622025

Highlighted filing

2024

Assets$16,306
Liabilities$0
Net Assets$16,306
Open 2024 Filing

Operations Trend

Revenue Growth82nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2022: $90,321Expenses 2022: $87,432Net Income 2022: $2,8892022Revenue 2023: $77,885Expenses 2023: $105,827Net Income 2023: -$27,9422023Revenue 2024: $99,339Expenses 2024: $94,121Net Income 2024: $5,2182024Revenue 2025: $111,811Expenses 2025: $100,655Net Income 2025: $11,1562025

Highlighted filing

2024

Revenue$99,339
Expenses$94,121
Net Income$5,218
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$99,339
Mission and Program Overview

Mission

College Fraternity

Program Services

DescriptionGrantsExpenses
Provide housing for fraternity members attending Western Illinois University$0$62,191
Provide benefits of membership in the National organization$0$14,179
Provide educational and social programs for members$0$3,999
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph S CantuPresidentPT$0--
Sebastian SandovalVice PresidentPT$0--
Kevin J ZyrkowskiSecretaryPT$0--
asey D CabralTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Delta Upsilon Fraternity Western Illinois Chapter
EIN
23-7398319
In Care Of
% Dave Maguire
Address
620 W ELTING ST, MACOMB, IL 61455-1119

Signing Officer

Name
Dave Maguire
Title
Corporate Treasurer
Signed
2024-11-13
Supplemental Narrative

Additional Explanations

Part I, line 8

“| Other Revenues:, Amount:| Late Fees & Assessments $8.23 Chapter Fines $10.00 Special Assessments $89.00, $107|”

Part I, line 16

“| Other Expenses:, Amount:| Recruitment $264.89 Social Activities $314.53 Charitable Contributions $3,590.00 Educational Programs $$543.35 Membership Development $$1,846.71 Membership Activities $$1,029.45 Fees & Assessments $14 179.00 Bad Debt Expense $5,224.78, $26993|”

Part II, line 24

“| Explanation:, BOYAmount:, EOYAmount:| Accounts Receivable - Members $12,912.74 Less Allowance for doubtful collections of $7,333.7, $5579, $715|”

Part II, line 26

“| Explanation:, BOYAmount:, EOYAmount:| Balance Due Vendors, $, $|”

Part I, Line 8

“| Explanation:| Late Fees & Assessments $8.23 Chapter Fines $10.00 Special Assessments $89.00 Line 8 Total $107.23”

Part I, Line 16

“| Explanation:| Recruitment $284.89,”

Raw XML Appendix139 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/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Dave Maguire
IRS990EZ/BooksInCareOfDetail/PhoneNum03092550818
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0554 West Murray Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Macomb
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0614551316
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05509
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015591
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03968
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt05218
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04734
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011088
IRS990EZ/Form990TotalAssetsGrp/EOYAmt016306
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt099339
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/GroupExemptionNum00314
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt075
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt020791
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt011088
IRS990EZ/NetAssetsOrFundBalancesEOYAmt016306
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt011088
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt016306
IRS990EZ/OccupancyRentUtltsAndMaintAmt062191
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Joseph S Cantu
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Sebastian Sandoval
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Kevin J Zyrkowski
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3asey D Cabral
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05579
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0715
IRS990EZ/OtherExpensesTotalAmt026993
IRS990EZ/OtherRevenueTotalAmt0107
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0College Fraternity
IRS990EZ/PrintingPublicationsPostageAmt0203
IRS990EZ/ProgramServiceRevenueAmt074398
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide housing for fraternity members attending Western Illinois University
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Provide benefits of membership in the National organization
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Provide educational and social programs for members
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt062191
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt114179
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt23999
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt094121
IRS990EZ/TotalProgramServiceExpensesAmt080369
IRS990EZ/TotalRevenueAmt099339
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0Unincorporated Association
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Revenues:, Amount:| Late Fees & Assessments $8.23 Chapter Fines $10.00 Special Assessments $89.00, $107|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| Recruitment $264.89 Social Activities $314.53 Charitable Contributions $3,590.00 Educational Programs $$543.35 Membership Development $$1,846.71 Membership Activities $$1,029.45 Fees & Assessments $14 179.00 Bad Debt Expense $5,224.78, $26993|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Explanation:, BOYAmount:, EOYAmount:| Accounts Receivable - Members $12,912.74 Less Allowance for doubtful collections of $7,333.7, $5579, $715|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3| Explanation:, BOYAmount:, EOYAmount:| Balance Due Vendors, $, $|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4| Explanation:| Late Fees & Assessments $8.23 Chapter Fines $10.00 Special Assessments $89.00 Line 8 Total $107.23
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5| Explanation:| Recruitment $284.89,
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part II, line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part II, line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part I, Line 16
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dave Maguire
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Corporate Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DELTA UPSILON FRATERNITY WESTERN ILLINOIS CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0DELT
ReturnHeader/Filer/EIN0237398319
ReturnHeader/Filer/ForeignPhoneNum03098334316
ReturnHeader/Filer/InCareOfNm0% Dave Maguire
ReturnHeader/Filer/USAddress/AddressLine1Txt0620 W ELTING ST
ReturnHeader/Filer/USAddress/CityNm0MACOMB
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0614551119
ReturnHeader/ReturnTs02024-11-13T05:53:40-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$16,306
Liabilities
$0
Net assets
$16,306
Revenue
$99,339
Expenses
$94,121
Net income
$5,218
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.12$1.01$0.11
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.99$0.94$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.78$1.06$0.28
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.90$0.87$0.03