Civic Intelligence

The Building Association of Omicron of Chi Omega

EIN 37-6032151 • 501(c)2 • Champaign, IL

Profile

NONE

907 S Wright StChampaign, IL 61820-6209

n/A

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.00x

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

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

63rd percentile

31%

Higher net margin than 63% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

501(c)2 • $1M-$5M nonprofits • Source year 2024

Asset Growth

93rd percentile

18%

Faster asset growth than 93% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-26%

Faster revenue growth than 17% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,351,089

Up $201,331 (+18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,351,089

Up $201,331 (+18%) from 2023

Revenue

Down

$658,913

Down $230,858 (-26%) from 2023

Expenses

Up

$457,582

Up $11,318 (+2.5%) from 2023

Net Income

Down

$201,331

Down $242,176 (-55%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $786,688Liabilities 2011: $0Net Assets 2011: $786,6882011Assets 2012: $872,017Liabilities 2012: $0Net Assets 2012: $872,0172012Assets 2013: $889,545Liabilities 2013: $0Net Assets 2013: $889,5452013Assets 2014: $829,447Liabilities 2014: $0Net Assets 2014: $829,4472014Assets 2015: $825,002Liabilities 2015: $0Net Assets 2015: $825,0022015Assets 2016: $817,677Liabilities 2016: $0Net Assets 2016: $817,6772016Assets 2017: $768,178Liabilities 2017: $0Net Assets 2017: $768,1782017Assets 2018: $681,085Liabilities 2018: $0Net Assets 2018: $681,0852018Assets 2019: $776,497Liabilities 2019: $0Net Assets 2019: $776,4972019Assets 2020: $789,306Liabilities 2020: $0Net Assets 2020: $789,3062020Assets 2021: $818,496Liabilities 2021: $0Net Assets 2021: $818,4962021Assets 2022: $706,190Liabilities 2022: $0Net Assets 2022: $706,1902022Assets 2023: $1,149,758Liabilities 2023: $0Net Assets 2023: $1,149,7582023Assets 2024: $1,351,089Liabilities 2024: $0Net Assets 2024: $1,351,0892024

Highlighted filing

2024

Assets$1,351,089
Liabilities$0
Net Assets$1,351,089

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $399,943Expenses 2011: $430,391Net Income 2011: -$30,4482011Expenses 2012: $408,6172012Revenue 2013: $472,796Expenses 2013: $455,268Net Income 2013: $17,5282013Revenue 2014: $414,783Expenses 2014: $474,881Net Income 2014: -$60,0982014Revenue 2015: $501,186Expenses 2015: $505,631Net Income 2015: -$4,4452015Revenue 2016: $489,088Expenses 2016: $496,413Net Income 2016: -$7,3252016Revenue 2017: $505,802Expenses 2017: $555,182Net Income 2017: -$49,3802017Revenue 2018: $481,647Expenses 2018: $568,740Net Income 2018: -$87,0932018Revenue 2019: $537,394Expenses 2019: $441,982Net Income 2019: $95,4122019Revenue 2020: $407,008Expenses 2020: $394,199Net Income 2020: $12,8092020Revenue 2021: $422,448Expenses 2021: $393,258Net Income 2021: $29,1902021Revenue 2022: $313,711Expenses 2022: $425,956Net Income 2022: -$112,2452022Revenue 2023: $889,771Expenses 2023: $446,264Net Income 2023: $443,5072023Revenue 2024: $658,913Expenses 2024: $457,582Net Income 2024: $201,3312024

Highlighted filing

2024

Revenue$658,913
Expenses$457,582
Net Income$201,331

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$0.66$0.46$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.89$0.45$0.44
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.71$0.00$0.71$0.31$0.43$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.82$0.42$0.39$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.00$0.79$0.41$0.39$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$0.54$0.44$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.68$0.48$0.57$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.51$0.56$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.82$0.49$0.50$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$0.50$0.51$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$0.41$0.47$0.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.47$0.46$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$0.41
2011Summary only. Only limited summary data is available for this year.$0.79$0.00$0.79$0.40$0.43$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$658,913
Mission and Program Overview

Mission

NONE

Operation of sorority lodge

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,149,758$1,351,089▲ $201,331
Land, Buildings, and Equipment, Net$308,616$649,369▲ $340,753
Cash and Non-Interest-Bearing Accounts$424,147$331,303▼ $92,844
Savings and Temporary Cash Investments$362,933$316,355▼ $46,578
Accounts Receivable$62$62→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,149,758$1,351,089▲ $201,331
Other Assets Total$54,000$54,000→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,149,758$1,351,089▲ $201,331
Total Liabilities and Net Assets / Fund Balance$1,149,758$1,351,089▲ $201,331

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$417,212$636,272$1,053,484
Buildings$232,157$366,158$598,315
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gayle SpencerPresident
Janet SorrellsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$641,086
Investment Income
$2,827
Other Revenue
$15,000
Change in Net Assets
$201,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$416,393
Salaries, Compensation, and Employee Benefits$41,189
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$122,886
Other Salaries and Wages---$29,640
All Other Expenses---$28,764
Depreciation Depletion---$22,439
Insurance---$17,486
Payroll Taxes---$11,549
Other Expenses---$8,144
Fees for Services Accounting---$1,250
Fees for Services Legal---$161
Total Functional Expenses$0$0$0$457,582
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 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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board will review form 990 before it is finalized.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, and financial statements available to the public upon request. The financial statements are available for the same period of disclosure as set forth in irc section 6104(d).

Filing and Contact Details

Filer

Filer Name
Omicron of Chi Omega Building
EIN
37-6032151
Phone
2173440545
Address
907 S WRIGHT ST, CHAMPAIGN, IL 61820-6209

Signing Officer

Name
Janet Sorrells
Title
Treasurer
Phone
2173440545
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Spencer
Formed
1925
Legal Domicile
Il
Voting Board Members
2
Independent Board Members
2
Employees
1
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
4622 PENNSYLVANIA AVE STE 1100, KANSAS CITY, MO 64112
Preparer
Kevin Ensminger
Phone
8167533000
Raw XML Appendix266 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt062
IRS990/AccountsReceivableGrp/EOYAmt062
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AllOtherExpensesGrp/TotalAmt028764
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GAYLE SPENCER
IRS990/BooksInCareOfDetail/PhoneNum02173440545
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0907 S WRIGHT ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHAMPAIGN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0618206209
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0424147
IRS990/CashNonInterestBearingGrp/EOYAmt0331303
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02827
IRS990/CYOtherExpensesAmt0416393
IRS990/CYOtherRevenueAmt015000
IRS990/CYProgramServiceRevenueAmt0641086
IRS990/CYRevenuesLessExpensesAmt0201331
IRS990/CYSalariesCompEmpBnftPaidAmt041189
IRS990/CYTotalExpensesAmt0457582
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0658913
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt022439
IRS990/Desc0OPERATION OF SORORITY LODGE FOR UNDERGRADUATE WOMEN WHO ARE MEMBERS OR PLEDGES OF CHI OMEGA SORORITY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt01250
IRS990/FeesForServicesLegalGrp/TotalAmt0161
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0GAYLE SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm1JANET SORRELLS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0658913
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InsuranceGrp/TotalAmt017486
IRS990/InvestmentIncomeGrp/ExclusionAmt02827
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02827
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01002430
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0308616
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0649369
IRS990/LandBldgEquipCostOrOtherBssAmt01651799
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt015000
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt015000
IRS990/MissionDesc0OPERATION OF SORORITY LODGE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01149758
IRS990/NetAssetsOrFundBalancesEOYAmt01351089
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0122886
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt054000
IRS990/OtherAssetsTotalGrp/EOYAmt054000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FOOD SERVICE
IRS990/OtherExpensesGrp/Desc1HOUSE SUPPLIES
IRS990/OtherExpensesGrp/TotalAmt0215263
IRS990/OtherExpensesGrp/TotalAmt18144
IRS990/OtherRevenueTotalAmt015000
IRS990/OtherSalariesAndWagesGrp/TotalAmt029640
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt011549
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0GAYLE SPENCER
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0889771
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IRS990/RelatedEntityInd00
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01149758
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0362933
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0232157
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0649369
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD WILL REVIEW FORM 990 BEFORE IT IS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN IRC SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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IRS990/SchoolOperatingInd00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0658913
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET SORRELLS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02173440545
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OMICRON OF CHI OMEGA BUILDING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OMIC
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ReturnHeader/Filer/PhoneNum02173440545
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064112
ReturnHeader/PreparerPersonGrp/PhoneNum08167533000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN ENSMINGER
ReturnHeader/ReturnTs02025-05-14T09:06:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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