Civic Intelligence

Theta Chapter of Phi Sigma Sigma Inc

EIN 37-0659519 • 501(c)7 • Champaign, IL

Profile

Provide room board for fraternity charitable donation

2918 Crossing CourtChampaign, IL 61822

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.78x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.72x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

32nd percentile

-1.1%

Higher net margin than 32% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

34th percentile

-1.2%

Faster asset growth than 34% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

40th percentile

2.4%

Faster revenue growth than 40% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$631,134

Down $7,461 (-1.2%) from 2024

Liabilities

Down

$491,548

Down $8,502 (-1.7%) from 2024

Net Assets

Up

$139,586

Up $1,041 (+0.8%) from 2024

Revenue

Up

$685,680

Up $15,756 (+2.4%) from 2024

Expenses

Down

$693,073

Down $181,209 (-21%) from 2024

Net Income

Up

-$7,393

Up $196,965 (+96%) from 2024

Trend Graphs

Balance Sheet Trend

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

$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

2025

Assets$631,134
Liabilities$491,548
Net Assets$139,586

Operations Trend

Revenue, expenses, and net income by year, with the latest 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

2025

Revenue$685,680
Expenses$693,073
Net Income-$7,393

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Aug 19, 2025
Return Version
2024v5.2
Gross Receipts
$685,680
Mission and Program Overview

Mission

Provide room board for fraternity charitable donation

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$495,795$513,711▲ $17,916
Cash and Non-Interest-Bearing Accounts$140,901$114,143▼ $26,758
Total Assets$638,595$631,134▼ $7,461
Other Assets Total$1,899$3,280▲ $1,381
Liabilities
Unsecured Notes Loans Payable$498,366$487,966▼ $10,400
Accounts Payable and Accrued Expenses$1,684$3,582▲ $1,898
Total Liabilities$500,050$491,548▼ $8,502
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,545$139,586▲ $1,041
Total Net Assets Fund Balance$138,545$139,586▲ $1,041
Total Liabilities and Net Assets / Fund Balance$638,595$631,134▼ $7,461

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$513,711$799,519$1,313,230
Equipment$0$230,339$230,339
Land$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pamela DowneyPresident
Amanda GoldmanBoard Member
Becky KingBoard Member
Brooke WilsonBoard Member
Dawn KeskeBoard Member
Jodie HitchmanBoard Member
Jordon ConlonBoard Member
Laura FickBoard Member
Patricia HahnHouse Director
Sara DeskinsEx-officio Member
Amy RiceSecretary
Julie MiskaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,250
Program Service Revenue
$683,417
Investment Income
$13
Other Revenue
$0
All Other Contributions
$2,250
Change in Net Assets
$-7,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$644,201
Salaries, Compensation, and Employee Benefits$48,722
Professional Fundraising Fees$150
Total Fundraising Expense$150
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$369,838$0$0$369,838
Depreciation Depletion$122,787$0$0$122,787
Current Officers, Directors, Trustees, and Key Employees$45,000$0$0$45,000
Other Expenses$44,040$0$0$44,040
Interest$40,800$0$0$40,800
Insurance$30,152$0$0$30,152
Fees for Services Accounting$8,125$0$0$8,125
Payroll Taxes$3,603$0$0$3,603
Fees for Services Professional Fundraising--$150$150
Other Employee Benefits$119$0$0$119
Total Functional Expenses$692,923$0$150$693,073
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$150
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
Theta Chapter of Phi Sigma Sigma Inc
EIN
37-0659519
Phone
2173598000
Address
2918 CROSSING COURT, CHAMPAIGN, IL 61822
Doing Business As
Phi Sigma Sigma Theta Chapter Housing Corporation

Signing Officer

Name
Julie a Miska
Title
Treasurer
Phone
2173598000
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie a Miska
Formed
1965
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
1
Volunteers
10

Preparer

Firm
HD Financial LLC
Address
2918 Crossing Ct Ste E, Champaign, IL 61822
Preparer
Heather Lewis
Phone
2173598000
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

990 is available upon request

Form 990, Part IX, Line 24E

Credit card fees 594. 594.

Form 990, Part IX, Line 24E

EQUIPMENT RENTAL 0. 0.

Form 990, Part IX, Line 24E

FEES-HOUSE 6751. 6751.

Form 990, Part IX, Line 24E

Food service 240494. 240494.

Form 990, Part IX, Line 24E

House director-auto 0. 0.

Form 990, Part IX, Line 24E

House director-cell 1300. 1300.

Form 990, Part IX, Line 24E

Repairs & maintenance 21138. 21138.

Form 990, Part IX, Line 24E

Real estate taxes 25760. 25760.

Form 990, Part IX, Line 24E

Sanitary service & recycling 6838. 6838.

Form 990, Part IX, Line 24E

Supplies-house 16460. 16460.

Form 990, Part IX, Line 24E

UTILITIES 39598. 39598.

Form 990, Part IX, Line 24E

WATER 0. 0.

Form 990, Part IX, Line 24E

Landscaping 10385. 10385.

Form 990, Part IX, Line 24E

Loan origination fees 0. 0.

Form 990, Part IX, Line 24E

MISCELLANEOUS 520. 520.

Form 990, Part IX, Line 24E

Housing deposit refunds 0. 0.

Raw XML AppendixShowing 400 of 416 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/TitleTxt1SECRETARY
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt06035
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt0815045
IRS990/PYProgramServiceRevenueAmt0663877
IRS990/PYRevenuesLessExpensesAmt0-204358
IRS990/PYSalariesCompEmpBnftPaidAmt056643
IRS990/PYTotalExpensesAmt0874282
IRS990/PYTotalProfFndrsngExpnsAmt02594
IRS990/PYTotalRevenueAmt0669924
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7393
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0683430
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0230339
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0230339
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0513711
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0799519
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01313230
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0513711
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 is available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CREDIT CARD FEES 594. 594.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT RENTAL 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FEES-HOUSE 6751. 6751.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FOOD SERVICE 240494. 240494.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5HOUSE DIRECTOR-AUTO 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6HOUSE DIRECTOR-CELL 1300. 1300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REPAIRS & MAINTENANCE 21138. 21138.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REAL ESTATE TAXES 25760. 25760.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SANITARY SERVICE & RECYCLING 6838. 6838.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES-HOUSE 16460. 16460.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UTILITIES 39598. 39598.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12WATER 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13LANDSCAPING 10385. 10385.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14LOAN ORIGINATION FEES 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15MISCELLANEOUS 520. 520.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16HOUSING DEPOSIT REFUNDS 0. 0.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0638595
IRS990/TotalAssetsEOYAmt0631134
IRS990/TotalAssetsGrp/BOYAmt0638595
IRS990/TotalAssetsGrp/EOYAmt0631134
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02250
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0150
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0692923
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693073
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0500050
IRS990/TotalLiabilitiesEOYAmt0491548
IRS990/TotalLiabilitiesGrp/BOYAmt0500050
IRS990/TotalLiabilitiesGrp/EOYAmt0491548
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0138545
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0139586
IRS990/TotalProgramServiceExpensesAmt0692923
IRS990/TotalProgramServiceRevenueAmt0683417
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0683430
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0685680
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0638595
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0631134
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0498366
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0487966
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026343 W BAXTER DRIVE
IRS990/USAddress/CityNm0PLAINFIELD
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060585
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIE A MISKA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02173598000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THETA CHAPTER OF PHI SIGMA SIGMA INC
ReturnHeader/Filer/BusinessNameControlTxt0THET
ReturnHeader/Filer/EIN0370659519
ReturnHeader/Filer/PhoneNum02173598000
ReturnHeader/Filer/USAddress/AddressLine1Txt02918 CROSSING COURT
ReturnHeader/Filer/USAddress/CityNm0CHAMPAIGN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL

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