Civic Intelligence

Theta Chapter of Phi Sigma Sigma Inc

990 • Fiscal year 2020 • EIN 37-0659519

Aug 01, 2019 to Jul 31, 2020 • Filed on Nov 16, 2020

41 E University AveChampaign, IL 61820

(217) 239-3509

Siviq Scores

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

Liabilities / Assets

85th percentile

0.35x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

81st percentile

0.28x

Higher debt load relative to revenue than 81% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

40th percentile

-1.4%

Higher net margin than 40% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

15th percentile

-18%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

-14%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$388,169

Down $85,723 (-18%) from 2019

Net Assets

Down

$253,360

Down $20,591 (-7.5%) from 2019

Liabilities

Down

$134,809

Down $65,132 (-33%) from 2019

Revenue

Down

$474,756

Down $80,357 (-14%) from 2019

Expenses

Down

$481,377

Down $40,869 (-7.8%) from 2019

Net Income

Down

-$6,621

Down $39,488 (-120%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2015: $500,315Liabilities 2015: $424,761Net Assets 2015: $75,5542015Assets 2016: $493,582Liabilities 2016: $347,749Net Assets 2016: $145,8332016Assets 2017: $510,868Liabilities 2017: $300,900Net Assets 2017: $209,9682017Assets 2018: $494,337Liabilities 2018: $253,256Net Assets 2018: $241,0812018Assets 2019: $473,892Liabilities 2019: $199,941Net Assets 2019: $273,9512019Assets 2020: $388,169Liabilities 2020: $134,809Net Assets 2020: $253,3602020Assets 2021: $408,447Liabilities 2021: $103,623Net Assets 2021: $304,8242021Assets 2022: $442,812Liabilities 2022: $65,139Net Assets 2022: $377,6732022Assets 2023: $443,527Liabilities 2023: $100,623Net Assets 2023: $342,9042023Assets 2024: $638,595Liabilities 2024: $500,050Net Assets 2024: $138,5452024Assets 2025: $631,134Liabilities 2025: $491,548Net Assets 2025: $139,5862025

Highlighted filing

2020

Assets$388,169
Liabilities$134,809
Net Assets$253,360

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $568,403Expenses 2015: $563,684Net Income 2015: $4,7192015Revenue 2016: $660,243Expenses 2016: $590,009Net Income 2016: $70,2342016Revenue 2017: $649,417Expenses 2017: $585,282Net Income 2017: $64,1352017Revenue 2018: $604,229Expenses 2018: $573,217Net Income 2018: $31,0122018Revenue 2019: $555,113Expenses 2019: $522,246Net Income 2019: $32,8672019Revenue 2020: $474,756Expenses 2020: $481,377Net Income 2020: -$6,6212020Revenue 2021: $476,183Expenses 2021: $429,396Net Income 2021: $46,7872021Revenue 2022: $519,376Expenses 2022: $446,527Net Income 2022: $72,8492022Revenue 2023: $580,242Expenses 2023: $625,076Net Income 2023: -$44,8342023Revenue 2024: $669,924Expenses 2024: $874,282Net Income 2024: -$204,3582024Revenue 2025: $685,680Expenses 2025: $693,073Net Income 2025: -$7,3932025

Highlighted filing

2020

Revenue$474,756
Expenses$481,377
Net Income-$6,621
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$474,756
Mission and Program Overview

Mission

Provide room board for fraternity charitable donation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$286,865$330,473▲ $43,608
Cash and Non-Interest-Bearing Accounts$184,035$53,946▼ $130,089
Other Notes and Loans Receivable, Net$2,724$3,358▲ $634
Total Assets$473,892$388,169▼ $85,723
Other Assets Total$268$392▲ $124
Liabilities
Unsecured Notes Loans Payable$167,021$134,139▼ $32,882
Accounts Payable and Accrued Expenses$32,920$670▼ $32,250
Total Liabilities$199,941$134,809▼ $65,132
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$273,951$253,360▼ $20,591
Total Net Assets Fund Balance$273,951$253,360▼ $20,591
Total Liabilities and Net Assets / Fund Balance$473,892$388,169▼ $85,723

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$212,725-
Leasehold Improvements$330,473$349,217-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pamela DowneyPresident
Amy RichardsBoard Member
Becky KingBoard Member
Jennifer GentryBoard Member
Jodie HitchmanBoard Member
Jordan ConlonBoard Member
Sherri BolenBoard Member
Diane KauffmanEx-officio Member
Amy RiceSecretary
Julie MiskaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,923
Program Service Revenue
$465,819
Investment Income
$14
Other Revenue
$0
All Other Contributions
$8,923
Change in Net Assets
$-6,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$439,069
Salaries, Compensation, and Employee Benefits$41,862
Professional Fundraising Fees$446
Grants and Similar Amounts Paid$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$353,316$0$0$353,316
Depreciation Depletion$41,877$0$0$41,877
Current Officers, Directors, Trustees, and Key Employees$38,727$0$0$38,727
Other Expenses$13,033$0$0$13,033
Fees for Services Accounting$7,790$0$0$7,790
Interest$6,854$0$0$6,854
Payroll Taxes$3,086$0$0$3,086
Insurance$587$0$0$587
Fees for Services Professional Fundraising--$0$446
Other Employee Benefits$49$0$0$49
Total Functional Expenses$480,931$0$0$481,377
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$446
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
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Phi Sigma Sigma Theta Chapter
EIN
37-0659519
Phone
2172393509
Address
41 E UNIVERSITY AVE, CHAMPAIGN, IL 61820
Doing Business As
Phi Sigma Sigma Theta Chapter Housing Corporation

Signing Officer

Name
Julie a Miska
Title
Treasurer
Phone
2172393509
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie a Miska
Formed
1965
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
11

Preparer

Firm
Stephens & Stull Pc
Address
41 EAST UNIVERSITY AVENUE SUITE 3 D, CHAMPAIGN, IL 61820
Preparer
Heather Lewis
Phone
2172393509
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 is available upon request

Form 990, Part IX, Line 24E

Credit card fees 6050. 6050.

Form 990, Part IX, Line 24E

Equipment rental 302. 302.

Form 990, Part IX, Line 24E

FEES-HOUSE 3393. 3393.

Form 990, Part IX, Line 24E

Food service 175143. 175143.

Form 990, Part IX, Line 24E

House director-auto 388. 388.

Form 990, Part IX, Line 24E

House director-cell 1300. 1300.

Form 990, Part IX, Line 24E

Repairs & maintenance 32169. 32169.

Form 990, Part IX, Line 24E

Real estate taxes 81930. 81930.

Form 990, Part IX, Line 24E

Sanitary service & recycling 3837. 3837.

Form 990, Part IX, Line 24E

Supplies-house 24300. 24300.

Form 990, Part IX, Line 24E

UTILITIES 15294. 15294.

Form 990, Part IX, Line 24E

WATER 3094. 3094.

Form 990, Part IX, Line 24E

Landscaping 2415. 2415.

Form 990, Part IX, Line 24E

Covid related expenses 3701. 3701.

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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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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0212725
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0330473
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0349217
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0679690
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0330473
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CREDIT CARD FEES 6050. 6050.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT RENTAL 302. 302.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FEES-HOUSE 3393. 3393.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FOOD SERVICE 175143. 175143.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HOUSE DIRECTOR-AUTO 388. 388.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6HOUSE DIRECTOR-CELL 1300. 1300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPAIRS & MAINTENANCE 32169. 32169.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REAL ESTATE TAXES 81930. 81930.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SANITARY SERVICE & RECYCLING 3837. 3837.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES-HOUSE 24300. 24300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UTILITIES 15294. 15294.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12WATER 3094. 3094.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Landscaping 2415. 2415.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14COVID RELATED EXPENSES 3701. 3701.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0473892
IRS990/TotalAssetsEOYAmt0388169
IRS990/TotalAssetsGrp/BOYAmt0473892
IRS990/TotalAssetsGrp/EOYAmt0388169
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08923
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0480931
IRS990/TotalFunctionalExpensesGrp/TotalAmt0481377
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0199941
IRS990/TotalLiabilitiesEOYAmt0134809
IRS990/TotalLiabilitiesGrp/BOYAmt0199941
IRS990/TotalLiabilitiesGrp/EOYAmt0134809
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0273951
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0253360
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0465819
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0465833
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0474756
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0473892
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0388169
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0167021
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0134139
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0178 CHRISTINE WAY
IRS990/USAddress/CityNm0BOLINGBROOK
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060440
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-01-07 14:23:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE A MISKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02172393509
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI SIGMA SIGMA THETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0PHIS
ReturnHeader/Filer/EIN0370659519
ReturnHeader/Filer/PhoneNum02172393509
ReturnHeader/Filer/USAddress/AddressLine1Txt041 E UNIVERSITY AVE
ReturnHeader/Filer/USAddress/CityNm0CHAMPAIGN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061820
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId09C73C1FDE5F94F964A06BFB46DE8075B88BCC09D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09C73C1FDE5F94F964A06BFB46DE8075B88BCC09D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.95.125.153
ReturnHeader/FilingSecurityInformation/IPDt02020-12-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:40:35
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEPHENS & STULL PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt041 EAST UNIVERSITY AVENUE SUITE 3 D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHAMPAIGN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061820
ReturnHeader/PreparerPersonGrp/PhoneNum02172393509
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER LEWIS
ReturnHeader/ReturnTs02020-12-03T13:40:48-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-08-01

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