Civic Intelligence

Sigma Phi Delta Fraternity Delta Chapter

990 • Fiscal year 2014 • EIN 37-0661730

Aug 01, 2013 to Jul 31, 2014 • Filed on Oct 09, 2014

302 E Gregory Drive61820

(217) 337-7511

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.29x

Higher debt load relative to assets than 83% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

37th percentile

-0.9%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

16th percentile

-16%

Faster asset growth than 16% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$3,717

Down $683 (-16%) from 2013

Net Assets

Down

$2,640

Down $1,266 (-32%) from 2013

Liabilities

Up

$1,077

Up $583 (+118%) from 2013

Revenue

$145,398

No earlier filing loaded for comparison.

Expenses

Down

$146,664

Down $330 (-0.2%) from 2013

Net Income

-$1,266

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30K$20K$10K$0Assets 2010: $22,764Liabilities 2010: $3,536Net Assets 2010: $19,2282010Assets 2011: $29,309Liabilities 2011: $1,808Net Assets 2011: $27,5012011Assets 2012: $20,839Liabilities 2012: $1,263Net Assets 2012: $19,5762012Assets 2013: $4,400Liabilities 2013: $494Net Assets 2013: $3,9062013Assets 2014: $3,717Liabilities 2014: $1,077Net Assets 2014: $2,6402014Assets 2020: $4,057Liabilities 2020: $0Net Assets 2020: $4,0572020

Highlighted filing

2014

Assets$3,717
Liabilities$1,077
Net Assets$2,640

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $151,5792010Expenses 2011: $154,8322011Expenses 2012: $156,7152012Expenses 2013: $146,9942013Revenue 2014: $145,398Expenses 2014: $146,664Net Income 2014: -$1,2662014Revenue 2020: $258,097Expenses 2020: $265,269Net Income 2020: -$7,1722020

Highlighted filing

2014

Revenue$145,398
Expenses$146,664
Net Income-$1,266
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Oct 9, 2014
Return Version
2013v3.0
Gross Receipts
$145,398
Mission and Program Overview

Mission

Provide room, board and/or social activies for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,350$3,667▼ $683
Accounts Receivable$50$50→ $0
Total Assets$4,400$3,717▼ $683
Liabilities
Accounts Payable and Accrued Expenses$494$1,077▲ $583
Total Liabilities$494$1,077▲ $583
Net Assets / Fund Balance
Unrestricted Net Assets$3,906$2,640▼ $1,266
Total Net Assets Fund Balance$3,906$2,640▼ $1,266
Total Liabilities and Net Assets / Fund Balance$4,400$3,717▼ $683
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brandy HillPresident
Michal ObstojVice-President
Joseph KusBusiness Manager
Anthony ValenteSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$145,396
Investment Income
$2
Other Revenue
$0
Change in Net Assets
$-1,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,348
Salaries, Compensation, and Employee Benefits$17,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$85,730
Other Salaries and Wages---$15,678
Fees for Services Accounting---$1,917
Payroll Taxes---$1,638
Other Expenses---$255
Office Expenses---$216
Total Functional Expenses$0$0$0$146,664
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
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, Part VI, Section B, line 11

The governing body is sent a copy of the Form 990 prior to filing via email by the Treasurer. The members of the governing body provide their questions and comments back to the Treasurer, who then communicates any changes to the organization's accountants prior to filing.

Form 990, Part VI, Section C, line 19

The Organization does not make its governing documents or financial statements available to the public. The organization does not have a written conflict of interest policy.

Filing and Contact Details

Filer

EIN
37-0661730
Phone
2173377511

Signing Officer

Name
Joseph Kus
Title
Business Manager
Phone
2173377511
Signed
2014-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Kus
Formed
1928
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
0
Employees
1
Volunteers
0

Preparer

Preparer
Luke Sparks
Phone
2173512073
Raw XML Appendix263 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
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IRS990/AccountsReceivableGrp/BOYAmt050
IRS990/AccountsReceivableGrp/EOYAmt050
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Provide room, board and/or social activies for members.
IRS990/BooksInCareOfDetail/PersonNm0Karen Mauzy
IRS990/BooksInCareOfDetail/PhoneNum02173512073
IRS990/BooksInCareOfDetail/USAddress/AddressLine101701 Broadmoor Dr Suite 120
IRS990/BooksInCareOfDetail/USAddress/City0Champaign
IRS990/BooksInCareOfDetail/USAddress/State0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCode061821
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0-1266
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IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0Brandy Hill
IRS990/Form990PartVIISectionAGrp/PersonNm1Michal Obstoj
IRS990/Form990PartVIISectionAGrp/PersonNm2Joseph Kus
IRS990/Form990PartVIISectionAGrp/PersonNm3Anthony Valente
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Business Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01928
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0145398
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt02
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt03906
IRS990/NetAssetsOrFundBalancesEOYAmt02640
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt085730
IRS990/OfficeExpensesGrp/TotalAmt0216
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Food Service
IRS990/OtherExpensesGrp/Desc1IFC Dues
IRS990/OtherExpensesGrp/Desc2Misc Expense
IRS990/OtherExpensesGrp/Desc3Initiation Fees
IRS990/OtherExpensesGrp/TotalAmt039764
IRS990/OtherExpensesGrp/TotalAmt11008
IRS990/OtherExpensesGrp/TotalAmt2458
IRS990/OtherExpensesGrp/TotalAmt3255
IRS990/OtherSalariesAndWagesGrp/TotalAmt015678
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt01638
IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0House and Chapter Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0145396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0145396
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYOtherExpensesAmt0129117
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0131317
IRS990/PYRevenuesLessExpensesAmt0-15670
IRS990/PYSalariesCompEmpBnftPaidAmt017877
IRS990/PYTotalExpensesAmt0146994
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0131324
IRS990/ReconcilationRevenueExpnssAmt0-1266
IRS990/RelatedEntityInd00
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IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The governing body is sent a copy of the Form 990 prior to filing via email by the Treasurer. The members of the governing body provide their questions and comments back to the Treasurer, who then communicates any changes to the organization's accountants prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization does not make its governing documents or financial statements available to the public. The organization does not have a written conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
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IRS990/VotingMembersIndependentCnt00
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Joseph Kus
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum02173377511
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10Sigma Phi Delta Fraternity-Delta Chapter
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0370661730
ReturnHeader/Filer/PhoneNum02173377511
ReturnHeader/Filer/USAddress/AddressLine10302 E Gregory Drive
ReturnHeader/Filer/USAddress/City0Champaign
ReturnHeader/Filer/USAddress/State0IL
ReturnHeader/Filer/USAddress/ZIPCode061820
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101701 Broadmoor Suite 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Champaign
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode061821
ReturnHeader/PreparerPersonGrp/PhoneNum02173512073
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Luke Sparks
ReturnHeader/ReturnTs02014-10-15T10:38:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-08-01
ReturnHeader/TaxPeriodEndDt02014-07-31
ReturnHeader/TaxYr02013

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Filings