Civic Intelligence

American Planning Association - IL Chapter

EIN 37-1023674 • 501(c)3 • Dekalb, IL

Profile

The purpose of the apa-il is to improve the quality and credibility of illinois planning, serving planners by: advancing the cause of planning in illinois; enhancing planning skills and tools, building mutual support for illinois planners; enhancing communication among planners; enhancing communication with affiliated organizations; being a liaison between national apa and chapter members.

148 N 3rd StreetDekalb, IL 60115-2854

www.ilapa.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

13th percentile

-55%

Higher net margin than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

33rd percentile

-19%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-50%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$349,958

Down $82,890 (-19%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$349,958

Down $82,890 (-19%) from 2023

Revenue

Down

$149,994

Down $151,733 (-50%) from 2023

Expenses

Up

$232,884

Up $5,681 (+2.5%) from 2023

Net Income

Down

-$82,890

Down $157,414 (-211%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2020: $223,916Liabilities 2020: $0Net Assets 2020: $223,9162020Assets 2021: $273,958Liabilities 2021: $0Net Assets 2021: $273,9582021Assets 2022: $358,324Liabilities 2022: $0Net Assets 2022: $358,3242022Assets 2023: $432,848Liabilities 2023: $0Net Assets 2023: $432,8482023Assets 2024: $349,958Liabilities 2024: $0Net Assets 2024: $349,9582024

Highlighted filing

2024

Assets$349,958
Liabilities$0
Net Assets$349,958

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2020: $128,470Expenses 2020: $127,829Net Income 2020: $6412020Revenue 2021: $186,841Expenses 2021: $136,799Net Income 2021: $50,0422021Revenue 2022: $294,197Expenses 2022: $209,831Net Income 2022: $84,3662022Revenue 2023: $301,727Expenses 2023: $227,203Net Income 2023: $74,5242023Revenue 2024: $149,994Expenses 2024: $232,884Net Income 2024: -$82,8902024

Highlighted filing

2024

Revenue$149,994
Expenses$232,884
Net Income-$82,890

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.0
Gross Receipts
$149,994
Mission and Program Overview

Mission

State chapter of national association providing professional support to members.

The purpose of the apa-il is to improve the quality and credibility of illinois planning, serving planners by: advancing the cause of planning in illinois; enhancing planning skills and tools, building mutual support for illinois planners; enhancing communication among planners; enhancing communication with affiliated organizations; being a liaison between national apa and chapter members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$432,848$349,958▼ $82,890
Savings and Temporary Cash Investments$181,899$290,449▲ $108,550
Cash and Non-Interest-Bearing Accounts$250,949$50,532▼ $200,417
Land, Buildings, and Equipment, Net-$8,977-
Total Assets$432,848$349,958▼ $82,890
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$432,848$349,958▼ $82,890
Total Liabilities and Net Assets / Fund Balance$432,848$349,958▼ $82,890

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,977$1,448$10,425
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stephanie BrownPresident
Emily EganPresident El
Phillip GreenAt Large Off
Enrique CastilloDei Officer
Paula FreezeExecutive Di
Andy CrossProfessional
Gabrielle MattinglySecretary
Justin KellerSection Dire
Lacey LoweSection Dire
Glen ColeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70,470
Program Service Revenue
$47,650
Investment Income
$15,549
Other Revenue
$16,325
All Other Contributions
$1,000
Change in Net Assets
$-82,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,884
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
Conferences and Meetings$122,549$374-$122,923
Fees for Services Other-$62,882-$62,882
Office Expenses-$4,574-$4,574
Insurance-$3,862-$3,862
Travel-$2,661-$2,661
Fees for Services Accounting-$2,660-$2,660
Advertising$1,714$250-$1,964
Depreciation Depletion-$1,448-$1,448
Other Expenses$1,254$2,789-$1,254
Total Functional Expenses$151,384$81,500$0$232,884
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
Lobbying 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
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
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The association has a contract with northern illinois university center for governmental studies for management services.

Form 990, Page 6, Part VI, Line 6

Yes, association membership consists of national and chapter-only members. Dues are collected by the national association and by the illinois chapter.

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

Yes, the association has an election every other year. The last election was in 2022 and the officers elected took office on january 1, 2023.

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

A copy of the 990 package and related schedules has been provided to the executive director and is available upon request.

Form 990, Page 6, Part VI, Line 12C

Directors are asked to sign sarbanes oxley documents in january. They are given a copy of the documents at that time.

Form 990, Page 6, Part VI, Line 15A

The association's board of directors includes 9 directors with voting power who review and vote on the executive director's contract. The board of directors meet during an executive session so the executive director is not present during the deliberation or vote. The secretary is responsible for minutes during the executive session.

Form 990, Page 6, Part VI, Line 19

All documents are included in the executive committee meeting minutes throughout the year. The association also provides all documents to the national association. The association will provide governing, conflict of interest, and financial statements upon request.

Filing and Contact Details

Filer

Filer Name
American Planning Association - Il
EIN
37-1023674
Phone
8157532078
Address
148 N 3RD STREET, DEKALB, IL 60115-2854

Signing Officer

Name
Paula Freeze
Title
Executive Director
Signed
2025-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Freeze
Formed
1978
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Siepert & Co Llp
Address
2380 BETHANY RD, SYCAMORE, IL 60178
Preparer
Mark D Kerman
Phone
8157877657
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of the apa-il is to improve the quality and credibility of illinois planning, serving planners by: advancing the cause of planning in illinois; enhancing planning skills and tools, building mutual support for illinois planners; enhancing communication among planners; enhancing communication with affiliated organizations; being a liaison between national apa and chapter members.

Form 990, Part IX, Line 11G

Administrative salary 0 62,882 0

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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01448
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010425
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08977
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE APA-IL IS TO IMPROVE THE QUALITY AND CREDIBILITY OF ILLINOIS PLANNING, SERVING PLANNERS BY: ADVANCING THE CAUSE OF PLANNING IN ILLINOIS; ENHANCING PLANNING SKILLS AND TOOLS, BUILDING MUTUAL SUPPORT FOR ILLINOIS PLANNERS; ENHANCING COMMUNICATION AMONG PLANNERS; ENHANCING COMMUNICATION WITH AFFILIATED ORGANIZATIONS; BEING A LIAISON BETWEEN NATIONAL APA AND CHAPTER MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS A CONTRACT WITH NORTHERN ILLINOIS UNIVERSITY CENTER FOR GOVERNMENTAL STUDIES FOR MANAGEMENT SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, ASSOCIATION MEMBERSHIP CONSISTS OF NATIONAL AND CHAPTER-ONLY MEMBERS. DUES ARE COLLECTED BY THE NATIONAL ASSOCIATION AND BY THE ILLINOIS CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES, THE ASSOCIATION HAS AN ELECTION EVERY OTHER YEAR. THE LAST ELECTION WAS IN 2022 AND THE OFFICERS ELECTED TOOK OFFICE ON JANUARY 1, 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE 990 PACKAGE AND RELATED SCHEDULES HAS BEEN PROVIDED TO THE EXECUTIVE DIRECTOR AND IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECTORS ARE ASKED TO SIGN SARBANES OXLEY DOCUMENTS IN JANUARY. THEY ARE GIVEN A COPY OF THE DOCUMENTS AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ASSOCIATION'S BOARD OF DIRECTORS INCLUDES 9 DIRECTORS WITH VOTING POWER WHO REVIEW AND VOTE ON THE EXECUTIVE DIRECTOR'S CONTRACT. THE BOARD OF DIRECTORS MEET DURING AN EXECUTIVE SESSION SO THE EXECUTIVE DIRECTOR IS NOT PRESENT DURING THE DELIBERATION OR VOTE. THE SECRETARY IS RESPONSIBLE FOR MINUTES DURING THE EXECUTIVE SESSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS ARE INCLUDED IN THE EXECUTIVE COMMITTEE MEETING MINUTES THROUGHOUT THE YEAR. THE ASSOCIATION ALSO PROVIDES ALL DOCUMENTS TO THE NATIONAL ASSOCIATION. THE ASSOCIATION WILL PROVIDE GOVERNING, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ADMINISTRATIVE SALARY 0 62,882 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0349958
IRS990/TotalAssetsGrp/BOYAmt0432848
IRS990/TotalAssetsGrp/EOYAmt0349958
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081500
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0151384
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232884
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0432848
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0349958
IRS990/TotalProgramServiceExpensesAmt0151384
IRS990/TotalProgramServiceRevenueAmt047650
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt079524
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149994
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0432848
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0349958
IRS990/TravelGrp/ManagementAndGeneralAmt02661
IRS990/TravelGrp/TotalAmt02661
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/CityNm0DEKALB
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060115
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IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.ILAPA.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAULA FREEZE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN PLANNING ASSOCIATION - IL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0371023674
ReturnHeader/Filer/PhoneNum08157532078
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0391224176
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SIEPERT & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02380 BETHANY RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SYCAMORE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060178
ReturnHeader/PreparerPersonGrp/PhoneNum08157877657
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK D KERMAN
ReturnHeader/ReturnTs02025-06-27T12:07:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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