Civic Intelligence

Delta Chi Fraternity

990 • Fiscal year 2025 • EIN 24-0798310

Aug 01, 2024 to Jul 31, 2025

424 East Fairmont AveState College, PA 16801

(717) 237-3680

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$401,930

Down $38,224 (-8.7%) from 2024

Net Assets

Down

$399,930

Down $38,224 (-8.7%) from 2024

Liabilities

Flat

$2,000

Flat from 2024

Revenue And Expenses

Revenue

Down

$513,048

Down $162,098 (-24%) from 2024

Expenses

Up

$551,272

Up $8,748 (+1.6%) from 2024

Net Income

Down

-$38,224

Down $170,846 (-129%) from 2024

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $292,606Liabilities 2014: $88,869Net Assets 2014: $203,7372014Assets 2016: $298,875Liabilities 2016: $56,074Net Assets 2016: $242,8012016Assets 2017: $312,300Liabilities 2017: $55,803Net Assets 2017: $256,4972017Assets 2019: $275,992Liabilities 2019: $20,074Net Assets 2019: $255,9182019Assets 2020: $296,855Liabilities 2020: $10,074Net Assets 2020: $286,7812020Assets 2021: $400,938Liabilities 2021: $0Net Assets 2021: $400,9382021Assets 2022: $479,397Liabilities 2022: $0Net Assets 2022: $479,3972022Assets 2024: $440,154Liabilities 2024: $2,000Net Assets 2024: $438,1542024Assets 2025: $401,930Liabilities 2025: $2,000Net Assets 2025: $399,9302025

Highlighted filing

2025

Assets$401,930
Liabilities$2,000
Net Assets$399,930

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $468,384Expenses 2014: $457,284Net Income 2014: $11,1002014Revenue 2016: $570,284Expenses 2016: $647,376Net Income 2016: -$77,0922016Revenue 2017: $607,728Expenses 2017: $594,032Net Income 2017: $13,6962017Revenue 2019: $571,940Expenses 2019: $547,710Net Income 2019: $24,2302019Revenue 2020: $474,685Expenses 2020: $443,822Net Income 2020: $30,8632020Revenue 2021: $568,419Expenses 2021: $454,262Net Income 2021: $114,1572021Revenue 2022: $533,235Expenses 2022: $454,776Net Income 2022: $78,4592022Revenue 2024: $675,146Expenses 2024: $542,524Net Income 2024: $132,6222024Revenue 2025: $513,048Expenses 2025: $551,272Net Income 2025: -$38,2242025

Highlighted filing

2025

Revenue$513,048
Expenses$551,272
Net Income-$38,224
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
May 1, 2026
Return Version
2024v5.0
Gross Receipts
$513,048
Mission and Program Overview

Mission

Any lawful business purpose to be conducted on a not-for-profit basis, including but not limited to, the purchase, ownership, maintenance, repair, management, protection, sale or lease of a chapter house and the furniture and equipment located therein, for the social, educational, and fraternal enrichment of the student members of the pennsylvania state university chapter of the delta chi fraternity. The kimball corporation does not contemplate pecuniary gain or profit, incidental or otherwise. Undergraduate chapter of national collegiate social fraternity.

To provide a fraternal environment for male college students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$234,133$277,438▲ $43,305
Cash and Non-Interest-Bearing Accounts$206,021$124,492▼ $81,529
Total Assets$440,154$401,930▼ $38,224
Liabilities
Other Liabilities$2,000$2,000→ $0
Total Liabilities$2,000$2,000→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$438,154$399,930▼ $38,224
Total Net Assets Fund Balance$438,154$399,930▼ $38,224
Total Liabilities and Net Assets / Fund Balance$440,154$401,930▼ $38,224

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,167$348,270$441,437
Buildings-$302,525$302,525
Other Land Buildings$177,271$109,658$286,929
Land$7,000-$7,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Frank ViscontiPresident (a
Michael RimerPresident (k
Clay TalarekDirector (ki
Dale F SpadaforaDirector (ki
Shawn McginleyDirector (ki
Terry ReedSecr/treas (
Tony HinsonSecretary (k
Scott TurerTreasurer (k
Dale F SpadaforaVice Pres (a
Mark MaierVice Pres (k
Revenue and Support

Revenue Composition

Contributions and Grants
$288
Program Service Revenue
$512,760
Investment Income
$0
Other Revenue
$0
All Other Contributions
$288
Change in Net Assets
$-38,224
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$508,032
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$153,569--$153,569
All Other Expenses$74,481--$74,481
Benefits to Members$43,240--$43,240
Other Expenses$30,492--$30,492
Depreciation Depletion$23,837--$23,837
Insurance$15,808--$15,808
Fees for Services Accounting-$12,224-$12,224
Total Functional Expenses$539,048$12,224$0$551,272
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Current Liabilities$2,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members. The present members of the active chapter select new members from undergraduates at penn state university, and after an education period, initiate the new members into the chapter. They continue as an alumnus and a member of the alumni association. They continue after graduation as an alumnus and a member of the alumni association. All alumni are eligible to vote at the annual homecoming meeting for directors of the penn state kimball corporation and the alumni association.

Form 990, Page 6, Part VI, Line 7A

The directors of the kimball corporation (housing corporation) and the alumni association are elected by the alumni present at the annual homecoming meeting. The officers of the kimball corporation and the alumni association are selected by the elected directors. The alumni board of trustees are appointed by the officers of the alumni association.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the treasurer of penn state kimball corporation before filing.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Delta Chi Fraternity
EIN
24-0798310
Phone
7172373680
Address
424 EAST FAIRMONT AVE, STATE COLLEGE, PA 16801
Doing Business As
Penn State Kimball Corporation

Signing Officer

Name
Scott Turer
Title
Treasurer (kimball)
Phone
7175991141
Signed
2026-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Turer
Formed
1929
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
10

Preparer

Firm
Converge Pc
Address
600 SCIENCE PARK ROAD SUITE 600-A, STATE COLLEGE, PA 16803
Preparer
Lori Z Callenberger
Phone
8142385555
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Any lawful business purpose to be conducted on a not-for-profit basis, including but not limited to, the purchase, ownership, maintenance, repair, management, protection, sale or lease of a chapter house and the furniture and equipment located therein, for the social, educational, and fraternal enrichment of the student members of the pennsylvania state university chapter of the delta chi fraternity. The kimball corporation does not contemplate pecuniary gain or profit, incidental or otherwise. Undergraduate chapter of national collegiate social fraternity.

Form 990, Page 1, Part I, Line 6

Officers and board members are volunteers, providing leadership & governance, setting policies and raising funds.

Form 990, Page 2, Part III, Line 4D

Owning and operating a fraternity chapter house and providing room, board and social activities for members at penn state university.

Form 990, Part IX, Line 24E

Risk management assessmen 18,500 0 0 furnishings & new equipme 17,518 0 0 bank and credit card fees 16,982 0 0 management 16,711 0 0 composite 3,141 0 0 permit 1,560 0 0 miscellaneous 69 0 0 total 74,481 0 0

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY LAWFUL BUSINESS PURPOSE TO BE CONDUCTED ON A NOT-FOR-PROFIT BASIS, INCLUDING BUT NOT LIMITED TO, THE PURCHASE, OWNERSHIP, MAINTENANCE, REPAIR, MANAGEMENT, PROTECTION, SALE OR LEASE OF A CHAPTER HOUSE AND THE FURNITURE AND EQUIPMENT LOCATED THEREIN, FOR THE SOCIAL, EDUCATIONAL, AND FRATERNAL ENRICHMENT OF THE STUDENT MEMBERS OF THE PENNSYLVANIA STATE UNIVERSITY CHAPTER OF THE DELTA CHI FRATERNITY. THE KIMBALL CORPORATION DOES NOT CONTEMPLATE PECUNIARY GAIN OR PROFIT, INCIDENTAL OR OTHERWISE. UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND BOARD MEMBERS ARE VOLUNTEERS, PROVIDING LEADERSHIP & GOVERNANCE, SETTING POLICIES AND RAISING FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OWNING AND OPERATING A FRATERNITY CHAPTER HOUSE AND PROVIDING ROOM, BOARD AND SOCIAL ACTIVITIES FOR MEMBERS AT PENN STATE UNIVERSITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS MEMBERS. THE PRESENT MEMBERS OF THE ACTIVE CHAPTER SELECT NEW MEMBERS FROM UNDERGRADUATES AT PENN STATE UNIVERSITY, AND AFTER AN EDUCATION PERIOD, INITIATE THE NEW MEMBERS INTO THE CHAPTER. THEY CONTINUE AS AN ALUMNUS AND A MEMBER OF THE ALUMNI ASSOCIATION. THEY CONTINUE AFTER GRADUATION AS AN ALUMNUS AND A MEMBER OF THE ALUMNI ASSOCIATION. ALL ALUMNI ARE ELIGIBLE TO VOTE AT THE ANNUAL HOMECOMING MEETING FOR DIRECTORS OF THE PENN STATE KIMBALL CORPORATION AND THE ALUMNI ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE DIRECTORS OF THE KIMBALL CORPORATION (HOUSING CORPORATION) AND THE ALUMNI ASSOCIATION ARE ELECTED BY THE ALUMNI PRESENT AT THE ANNUAL HOMECOMING MEETING. THE OFFICERS OF THE KIMBALL CORPORATION AND THE ALUMNI ASSOCIATION ARE SELECTED BY THE ELECTED DIRECTORS. THE ALUMNI BOARD OF TRUSTEES ARE APPOINTED BY THE OFFICERS OF THE ALUMNI ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FORM 990 IS REVIEWED BY THE TREASURER OF PENN STATE KIMBALL CORPORATION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7RISK MANAGEMENT ASSESSMEN 18,500 0 0 FURNISHINGS & NEW EQUIPME 17,518 0 0 BANK AND CREDIT CARD FEES 16,982 0 0 MANAGEMENT 16,711 0 0 COMPOSITE 3,141 0 0 PERMIT 1,560 0 0 MISCELLANEOUS 69 0 0 TOTAL 74,481 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0440154
IRS990/TotalAssetsEOYAmt0401930
IRS990/TotalAssetsGrp/BOYAmt0440154
IRS990/TotalAssetsGrp/EOYAmt0401930
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0288
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012224
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0539048
IRS990/TotalFunctionalExpensesGrp/TotalAmt0551272
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02000
IRS990/TotalLiabilitiesEOYAmt02000
IRS990/TotalLiabilitiesGrp/BOYAmt02000
IRS990/TotalLiabilitiesGrp/EOYAmt02000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0438154
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0399930
IRS990/TotalProgramServiceRevenueAmt0512760
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0512760
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0513048
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0440154
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0401930
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT TURER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER (KIMBALL)
ReturnHeader/BusinessOfficerGrp/PhoneNum07175991141
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DELTA CHI FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0DELT
ReturnHeader/Filer/EIN0240798310
ReturnHeader/Filer/PhoneNum07172373680
ReturnHeader/Filer/USAddress/AddressLine1Txt0424 EAST FAIRMONT AVE
ReturnHeader/Filer/USAddress/CityNm0STATE COLLEGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475382679
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONVERGE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 SCIENCE PARK ROAD SUITE 600-A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STATE COLLEGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016803
ReturnHeader/PreparerPersonGrp/PhoneNum08142385555
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORI Z CALLENBERGER
ReturnHeader/ReturnTs02026-06-01T10:54:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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