Civic Intelligence

Niu Association of Phi Kappa Psi

EIN 26-1230147 • 501(c)7 • Dekalb, IL

Profile

To provide affordable room and board to fraternity members attending northern illinois university and promote recreational, social, and philanthropic activities.

1020 W Hillcrest DrDekalb, IL 60115

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

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

Liabilities / Revenue

58th percentile

0.00x

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

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

Net Margin

25th percentile

-8.8%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

99th percentile

510%

Faster asset growth than 99% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

76th percentile

19%

Faster revenue growth than 76% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$7,227

Down $20,475 (-74%) from 2023

Liabilities

Down

$0

Down $1,533 (-100%) from 2023

Net Assets

Down

$7,227

Down $18,942 (-72%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin25th percentile

Revenue

Up

$232,582

Up $8,411 (+3.8%) from 2023

Expenses

Up

$253,057

Up $33,951 (+15%) from 2023

Net Income

Down

-$20,475

Down $25,540 (-504%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth99th percentile

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

$150K$100K$50K$0Assets 2019: $110,745Liabilities 2019: $8,473Net Assets 2019: $102,2722019Assets 2020: $54,141Liabilities 2020: $9,473Net Assets 2020: $44,6682020Assets 2021: $68,012Liabilities 2021: $5,532Net Assets 2021: $62,4802021Assets 2022: $194Net Assets 2022: $1942022Assets 2023: $27,702Liabilities 2023: $1,533Net Assets 2023: $26,1692023Assets 2024: $7,227Liabilities 2024: $0Net Assets 2024: $7,2272024

Highlighted filing

2024

Assets$7,227
Liabilities$0
Net Assets$7,227
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $250,220Expenses 2019: $254,285Net Income 2019: -$4,0652019Revenue 2020: $139,407Expenses 2020: $197,011Net Income 2020: -$57,6042020Revenue 2021: $152,694Expenses 2021: $134,882Net Income 2021: $17,8122021Revenue 2022: $163,148Expenses 2022: $167,424Net Income 2022: -$4,2762022Revenue 2023: $224,171Expenses 2023: $219,106Net Income 2023: $5,0652023Revenue 2024: $232,582Expenses 2024: $253,057Net Income 2024: -$20,4752024

Highlighted filing

2024

Revenue$232,582
Expenses$253,057
Net Income-$20,475
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$7,227
Liabilities
$0
Net assets
$7,227
Revenue
$232,582
Expenses
$253,057
Net income
-$20,475
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$2.33$2.53$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.26$2.24$2.19$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$1.63$1.67$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.06$0.62$1.53$1.35$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.54$0.09$0.45$1.39$1.97$0.58
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.08$1.02$2.50$2.54$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.0
Gross Receipts
$232,582
Mission and Program Overview

Mission

Phi kappa psi fraternity - illinois iota chapter provides affordable room and board to members attending northern illinois university. Fees are based on estimated costs to provide room and board.

Local chapter of a national collegiate social fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,702$7,227▼ $20,475
Total Assets$27,702$7,227▼ $20,475
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$27,702$7,227▼ $20,475
Total Net Assets Fund Balance$27,702$7,227▼ $20,475
Total Liabilities and Net Assets / Fund Balance$27,702$7,227▼ $20,475
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
John OakesPresident
Aiden HarrisRisk Manager
Connor NaveTreasurer
Sean BaldwinTreasurer Ii
Aidan McgovernVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$232,582
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-20,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$253,057
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---$176,751
Other Expenses---$3,474
Total Functional Expenses$0$0$0$253,057
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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

“Organization has members.”

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

“Members elect the governing body.”

Form 990, Page 6, Part VI, Line 9

“Aidan mcgovern aiden harris”

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

“The organization's form 990 is prepared by a certified public accountant experienced in the area of non-profit taxation. The board makes a cursory review of the return to make sure no material omissions or misstatements are made on the return before it is filed. Once approved, the return is signed by an authorized agent and filed.”

Form 990, Page 6, Part VI, Line 19

“Upon request, within one week of request.”

Filing and Contact Details

Filer

Filer Name
Phi Kappa Psi Fraternity
EIN
26-1230147
Phone
8155934502
Address
1020 W HILLCREST DR, DEKALB, IL 60115

Signing Officer

Name
Connor Nave
Title
Treasurer
Phone
8155934502
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Oakes
Formed
2008
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
0
Employees
0

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Jane D Burch
Phone
8002766342
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The phi kappa psi fraternity engages men of integrity, further develops their intellect and enhances community involvement. With a legacy built on acceptance and trust, each brother realizes his highest potential through a lifelong experience of service and excellence.”

Raw XML Appendix238 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER II
IRS990/Form990PartVIISectionAGrp/TitleTxt1RISK MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0232582
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt05250
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt027702
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0176751
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/TotalAmt131495
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IRS990/OtherWebsiteInd0X
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0232582
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IRS990/ReconcilationRevenueExpnssAmt0-20475
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PHI KAPPA PSI FRATERNITY ENGAGES MEN OF INTEGRITY, FURTHER DEVELOPS THEIR INTELLECT AND ENHANCES COMMUNITY INVOLVEMENT. WITH A LEGACY BUILT ON ACCEPTANCE AND TRUST, EACH BROTHER REALIZES HIS HIGHEST POTENTIAL THROUGH A LIFELONG EXPERIENCE OF SERVICE AND EXCELLENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AIDAN MCGOVERN AIDEN HARRIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD MAKES A CURSORY REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATEMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-24
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ReturnHeader/ReturnTs02025-07-29T17:54:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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