Civic Intelligence

Phi Kappa Theta Fraternity Beta Delta Alumni Association

990EZ • Fiscal year 2019 • EIN 37-6036050

Sep 01, 2018 to Aug 31, 2019 • Filed on Nov 20, 2019

401 E Springfield AveChampaign, IL 61820

(217) 352-4743

Siviq Scores

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

Liabilities / Assets

84th percentile

0.58x

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

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

2.17x

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

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Net Margin

32nd percentile

-11%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2019 filings • 501(c)2 • <$500k nonprofits • Source year 2019

Asset Growth

69th percentile

1.9%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)2 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-2.9%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)2 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$480,548

Up $8,806 (+1.9%) from 2018

Net Assets

Down

$202,977

Down $14,187 (-6.5%) from 2018

Liabilities

Up

$277,571

Up $22,993 (+9.0%) from 2018

Revenue

Down

$128,126

Down $3,857 (-2.9%) from 2018

Expenses

Up

$142,313

Up $843 (+0.6%) from 2018

Net Income

Down

-$14,187

Down $4,700 (-50%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $550,286Liabilities 2011: $59,918Net Assets 2011: $490,3682011Assets 2012: $519,798Liabilities 2012: $1,296Net Assets 2012: $518,5022012Assets 2013: $562,920Liabilities 2013: $92,785Net Assets 2013: $470,1352013Assets 2014: $500,117Liabilities 2014: $56,092Net Assets 2014: $444,0252014Assets 2015: $485,439Liabilities 2015: $156,760Net Assets 2015: $328,6792015Assets 2016: $495,903Liabilities 2016: $189,646Net Assets 2016: $306,2572016Assets 2017: $481,008Liabilities 2017: $254,357Net Assets 2017: $226,6512017Assets 2018: $471,742Liabilities 2018: $254,578Net Assets 2018: $217,1642018Assets 2019: $480,548Liabilities 2019: $277,571Net Assets 2019: $202,9772019Assets 2020: $464,943Liabilities 2020: $208,5362020Assets 2021: $425,140Liabilities 2021: $167,239Net Assets 2021: $257,9012021Assets 2022: $416,410Liabilities 2022: $153,943Net Assets 2022: $262,4672022Assets 2023: $433,499Liabilities 2023: $134,588Net Assets 2023: $298,9112023Assets 2025: $466,247Liabilities 2025: $106,721Net Assets 2025: $359,5262025

Highlighted filing

2019

Assets$480,548
Liabilities$277,571
Net Assets$202,977

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2011: $113,995Expenses 2011: $89,054Net Income 2011: $24,9412011Expenses 2012: $95,0442012Revenue 2013: $133,804Expenses 2013: $182,171Net Income 2013: -$48,3672013Revenue 2014: $130,599Expenses 2014: $156,709Net Income 2014: -$26,1102014Revenue 2015: $31,909Expenses 2015: $147,255Net Income 2015: -$115,3462015Revenue 2016: $105,232Expenses 2016: $127,654Net Income 2016: -$22,4222016Revenue 2017: $62,825Expenses 2017: $142,431Net Income 2017: -$79,6062017Revenue 2018: $131,983Expenses 2018: $141,470Net Income 2018: -$9,4872018Revenue 2019: $128,126Expenses 2019: $142,313Net Income 2019: -$14,1872019Revenue 2020: $181,639Expenses 2020: $128,209Net Income 2020: $53,4302020Revenue 2021: $145,027Expenses 2021: $143,533Net Income 2021: $1,4942021Revenue 2022: $148,637Expenses 2022: $144,070Net Income 2022: $4,5672022Revenue 2023: $189,594Expenses 2023: $153,150Net Income 2023: $36,4442023Revenue 2025: $218,825Expenses 2025: $164,956Net Income 2025: $53,8692025

Highlighted filing

2019

Revenue$128,126
Expenses$142,313
Net Income-$14,187
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Nov 20, 2019
Return Version
2018v3.1
Gross Receipts
$128,126
Mission and Program Overview

Mission

Maintain fraternity house

Program Services

DescriptionGrantsExpenses
MAINTAIN FRATERNITY HOUSE$142,313-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARK OLSENTreasurer-$0--
ERIC REDDPresident-$0--
WILLIAM KARSTENSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Phi Kappa Theta Fraternity-beta Delta Al
EIN
37-6036050
Phone
2173524743
Address
401 E SPRINGFIELD AVE, CHAMPAIGN, IL 61820

Signing Officer

Name
Mark Olsen
Title
Treasurer
Signed
2019-11-20
Discuss with paid preparer
Yes

Preparer

Firm
Hays & Associates PCCPA
Address
401 East Springfield, Champaign, IL 61820
Preparer
Mary Lee Brady
Phone
2173524743
Supplemental Narrative

Additional Explanations

Other Expenses.1008

Interest $7520

Other Expenses.1009

Depreciation $32659

Other Expenses.1010

Amortization $25

Other Expenses.1012

Insurance $10867

Other Expenses.1

PROPERTY TAXES $35092

Other Expenses.2

Repair & maintenance $27450

Other Expenses.3

UTILITIES $15389

Other Expenses.4

Recycle/sanitary/sewer $2631

Other Expenses.5

GROUNDS UPKEEP $950

Other Expenses.6

Fines/late fees/penalties $205

Other Expenses.7

ALUMNI ACTIVITIES $93

Other Expenses.8

MISCELLANEOUS $63

Other Assets.1002

Furniture and Fixtures - Beginning $14680 Furniture and Fixtures - Ending $10485

Other Assets.1003

Machinery and Equipment - Beginning $2742 Machinery and Equipment - Ending $1940

Other Assets.1005

Accounts Receivable - Beginning $4500 Accounts Receivable - Ending $4500

Other Assets.1011

Prepaid Expenses and Deferred Charges - Beginning $6028 Prepaid Expenses and Deferred Charges - Ending $6634

Other Assets.1012

Intangible Assets - Beginning $203 Intangible Assets - Ending $178

Other Assets.1

ESCROW ACCOUNT - Beginning $50 ESCROW ACCOUNT - Ending $967

Total Liabilities.1001

Accounts Payable and Accrued Expenses - Beginning $2087 Accounts Payable and Accrued Expenses - Ending $1932

Total Liabilities.1003

Deferred Revenue - Beginning $43460 Deferred Revenue - Ending $92120

Total Liabilities.1007

Secured Mortgages and Notes Payable - Beginning $143604 Secured Mortgages and Notes Payable - Ending $147402

Total Liabilities.1008

Unsecured Notes and Loans Payable - Beginning $61192 Unsecured Notes and Loans Payable - Ending $31192

Total Liabilities.1

DEPOSITS PAYABLE - Beginning $4235 DEPOSITS PAYABLE - Ending $4925

Raw XML Appendix149 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0HAYS ASSOCIATES PC CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum02173524743
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0401 E SPRINGFIELD AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHAMPAIGN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd061820
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038131
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043232
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0500
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-14187
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09369
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0471742
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0480548
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0128126
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt011
IRS990EZ/LandAndBuildingsGrp/BOYAmt0405408
IRS990EZ/LandAndBuildingsGrp/EOYAmt0412612
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0217164
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0202977
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0217164
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0202977
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARK OLSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERIC REDD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WILLIAM KARSTEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt028203
IRS990EZ/OtherAssetsTotalDetail/EOYAmt024704
IRS990EZ/OtherExpensesTotalAmt0132944
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN FRATERNITY HOUSE
IRS990EZ/ProgramServiceRevenueAmt0127615
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN FRATERNITY HOUSE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0142313
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0254578
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0277571
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0142313
IRS990EZ/TotalProgramServiceExpensesAmt0142313
IRS990EZ/TotalRevenueAmt0128126
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Interest $7520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Depreciation $32659
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Amortization $25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $10867
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PROPERTY TAXES $35092
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPAIR & MAINTENANCE $27450
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES $15389
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7RECYCLE/SANITARY/SEWER $2631
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GROUNDS UPKEEP $950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FINES/LATE FEES/PENALTIES $205
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ALUMNI ACTIVITIES $93
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MISCELLANEOUS $63
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Furniture and Fixtures - Beginning $14680 Furniture and Fixtures - Ending $10485
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Machinery and Equipment - Beginning $2742 Machinery and Equipment - Ending $1940
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Accounts Receivable - Beginning $4500 Accounts Receivable - Ending $4500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Prepaid Expenses and Deferred Charges - Beginning $6028 Prepaid Expenses and Deferred Charges - Ending $6634
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Intangible Assets - Beginning $203 Intangible Assets - Ending $178
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17ESCROW ACCOUNT - Beginning $50 ESCROW ACCOUNT - Ending $967
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Accounts Payable and Accrued Expenses - Beginning $2087 Accounts Payable and Accrued Expenses - Ending $1932
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Deferred Revenue - Beginning $43460 Deferred Revenue - Ending $92120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Secured Mortgages and Notes Payable - Beginning $143604 Secured Mortgages and Notes Payable - Ending $147402
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Unsecured Notes and Loans Payable - Beginning $61192 Unsecured Notes and Loans Payable - Ending $31192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22DEPOSITS PAYABLE - Beginning $4235 DEPOSITS PAYABLE - Ending $4925
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1010
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Other Assets.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Total Liabilities.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Total Liabilities.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Total Liabilities.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Total Liabilities.1
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK OLSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHI KAPPA THETA FRATERNITY-BETA DELTA AL
ReturnHeader/Filer/BusinessNameControlTxt0PHIK
ReturnHeader/Filer/EIN0376036050
ReturnHeader/Filer/PhoneNum02173524743
ReturnHeader/Filer/USAddress/AddressLine1Txt0401 E SPRINGFIELD AVE
ReturnHeader/Filer/USAddress/CityNm0CHAMPAIGN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061820
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371217081
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hays & Associates PCCPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0401 East Springfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Champaign
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061820
ReturnHeader/PreparerPersonGrp/PhoneNum02173524743
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY LEE BRADY
ReturnHeader/ReturnTs02019-11-20T11:11:10-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$1.07$3.60$2.19$1.65$0.54
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.33$1.35$2.99$1.90$1.53$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$1.54$2.62$1.49$1.44$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$1.67$2.58$1.45$1.44$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$2.09$1.82$1.28$0.53
2019Detailed filing. Detailed filing data is available for this year.$4.81$2.78$2.03$1.28$1.42$0.14
2018Detailed filing. Detailed filing data is available for this year.$4.72$2.55$2.17$1.32$1.41$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.81$2.54$2.27$0.63$1.42$0.80
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$1.90$3.06$1.05$1.28$0.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$1.57$3.29$0.32$1.47$1.15
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$0.56$4.44$1.31$1.57$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$0.93$4.70$1.34$1.82$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.20$0.01$5.19$0.95
2011Summary only. Only limited summary data is available for this year.$5.50$0.60$4.90$1.14$0.89$0.25