Civic Intelligence

Acacia Fraternity Illinois Active Chapte

990 • Fiscal year 2019 • EIN 37-6038885

Jul 01, 2018 to Jun 30, 2019 • Filed on Mar 09, 2020

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

75th percentile

0.54x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

5.32x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Net Margin

8th percentile

-16%

Higher net margin than 8% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Asset Growth

15th percentile

-5.4%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

70th percentile

7.6%

Faster revenue growth than 70% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$3,378,996

Down $194,301 (-5.4%) from 2018

Net Assets

Down

$1,554,485

Down $55,603 (-3.5%) from 2018

Liabilities

Down

$1,824,511

Down $138,698 (-7.1%) from 2018

Revenue

Up

$342,733

Up $24,187 (+7.6%) from 2018

Expenses

Up

$398,336

Up $106,630 (+37%) from 2018

Net Income

Down

-$55,603

Down $82,443 (-307%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,373,665Liabilities 2011: $37,734Net Assets 2011: $1,335,9312011Assets 2012: $3,584,410Liabilities 2012: $2,176,834Net Assets 2012: $1,407,5762012Assets 2013: $3,371,176Liabilities 2013: $2,048,358Net Assets 2013: $1,322,8182013Assets 2014: $3,318,409Liabilities 2014: $2,035,243Net Assets 2014: $1,283,1662014Assets 2015: $3,295,422Liabilities 2015: $1,995,343Net Assets 2015: $1,300,0792015Assets 2016: $3,315,514Liabilities 2016: $1,780,036Net Assets 2016: $1,535,4782016Assets 2017: $3,357,173Liabilities 2017: $1,773,925Net Assets 2017: $1,583,2482017Assets 2018: $3,573,297Liabilities 2018: $1,963,209Net Assets 2018: $1,610,0882018Assets 2019: $3,378,996Liabilities 2019: $1,824,511Net Assets 2019: $1,554,4852019Assets 2020: $3,326,184Liabilities 2020: $1,708,779Net Assets 2020: $1,617,4052020Assets 2021: $3,331,779Liabilities 2021: $1,651,440Net Assets 2021: $1,680,3392021Assets 2022: $3,859,881Liabilities 2022: $1,588,222Net Assets 2022: $2,271,6592022Assets 2023: $3,979,739Liabilities 2023: $1,563,724Net Assets 2023: $2,416,0152023Assets 2025: $3,913,298Liabilities 2025: $1,469,874Net Assets 2025: $2,443,4242025

Highlighted filing

2019

Assets$3,378,996
Liabilities$1,824,511
Net Assets$1,554,485

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $167,0042011Expenses 2012: $187,7272012Revenue 2013: $298,406Expenses 2013: $383,164Net Income 2013: -$84,7582013Revenue 2014: $281,466Expenses 2014: $321,118Net Income 2014: -$39,6522014Revenue 2015: $301,625Expenses 2015: $284,712Net Income 2015: $16,9132015Revenue 2016: $501,611Expenses 2016: $266,212Net Income 2016: $235,3992016Revenue 2017: $359,092Expenses 2017: $311,322Net Income 2017: $47,7702017Revenue 2018: $318,546Expenses 2018: $291,706Net Income 2018: $26,8402018Revenue 2019: $342,733Expenses 2019: $398,336Net Income 2019: -$55,6032019Revenue 2020: $356,891Expenses 2020: $293,971Net Income 2020: $62,9202020Revenue 2021: $367,698Expenses 2021: $304,763Net Income 2021: $62,9352021Revenue 2022: $847,271Expenses 2022: $377,725Net Income 2022: $469,5462022Revenue 2023: $679,233Expenses 2023: $439,093Net Income 2023: $240,1402023Revenue 2025: $446,390Expenses 2025: $486,707Net Income 2025: -$40,3172025

Highlighted filing

2019

Revenue$342,733
Expenses$398,336
Net Income-$55,603
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Mar 9, 2020
Return Version
2018v3.1
Gross Receipts
$342,733
Mission and Program Overview

Mission

Provide local chapter with housing and alumni with social activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,893,387$2,996,491▲ $103,104
Savings and Temporary Cash Investments$328,439$174,212▼ $154,227
Cash and Non-Interest-Bearing Accounts$123,375$143,691▲ $20,316
Pledges and Grants Receivable$90,390$0▼ $90,390
Prepaid Expenses and Deferred Charges$131,053$59,309▼ $71,744
Intangible Assets$5,907$5,293▼ $614
Accounts Receivable$745$0▼ $745
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$3,573,297$3,378,996▼ $194,301
Other Assets Total$1$0▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,793,473$1,718,947▼ $74,526
Accounts Payable and Accrued Expenses$113,766$62,933▼ $50,833
Other Liabilities$55,970$42,631▼ $13,339
Total Liabilities$1,963,209$1,824,511▼ $138,698
Net Assets / Fund Balance
Unrestricted Net Assets$1,491,869$1,554,485▲ $62,616
Temporarily Rstr Net Assets$118,219--
Total Net Assets Fund Balance$1,610,088$1,554,485▼ $55,603
Total Liabilities and Net Assets / Fund Balance$3,573,297$3,378,996▼ $194,301

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,190,441$396,771$1,587,212
Land$1,160,000-$1,160,000
Leasehold Improvements$623,474$81,065$704,539
Other Land Buildings$8,268$138,049$146,317
Equipment$14,308$29,326$43,634
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arthur MertesPresident
Daniel BaystonDirector
David ThiesDirector
Erick KuhelDirector
Harrison PappasDirector
Jd StrodeDirector
Joel WinickDirector
Ken WagnerDirector
Michael DuncanDirector
Paul RubyDirector
Phil ChapmanDirector
Joel GrachanChapter Advisor
Adam PowersSecretary
Paul HerbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,000
Program Service Revenue
$327,392
Investment Income
$341
Other Revenue
$0
All Other Contributions
$15,000
Change in Net Assets
$-55,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$398,336
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
Depreciation Depletion$96,310--$96,310
Interest$81,281--$81,281
Other Expenses$16,624--$16,624
Insurance$14,223--$14,223
All Other Expenses$14,119--$14,119
Fees for Services Accounting$13,768--$13,768
Conferences and Meetings$1,486--$1,486
Fees for Services Other$1,259--$1,259
Information Technology$300--$300
Office Expenses$12--$12
Total Functional Expenses$398,336$0$0$398,336
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Damage Deposits Payable$42,630
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Line 6: Explanation of Classes of Members or Shareholder

Alumni of unv of il and acacia fraternity

Form 990, Part VI, Line 11B: Form 990 Review Process

Signing officer receives copy of 990 and can review prior to sending to irs

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Files can be reviewed at hays & assoc.(401 e springfield ave, champaign, il 61820)

Filing and Contact Details

Filer

Filer Name
Acacia Fraternity Illinois Active Chapte
EIN
37-6038885
Phone
2173524743
Address
401 E SPRINGFIELD AVE, CHAMPAIGN, IL 61820

Signing Officer

Name
Paul Herbert
Title
Treasurer
Signed
2020-03-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Mertes
Voting Board Members
14
Independent Board Members
0
Employees
0

Preparer

Firm
Hays & Associates PCCPA
Address
401 East Springfield, Champaign, IL 61820
Preparer
Mary Lee Brady
Phone
2173524743
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0PROVIDE LOCAL CHAPTER WITH HOUSING AND ALUMNI WITH SOCIAL ACTIVITIES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01793473
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01718947
IRS990/NetAssetsOrFundBalancesBOYAmt01610088
IRS990/NetAssetsOrFundBalancesEOYAmt01554485
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt012
IRS990/OfficeExpensesGrp/TotalAmt012
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BAD DEBT
IRS990/OtherExpensesGrp/Desc1REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc2CHAPTER SUPPORT
IRS990/OtherExpensesGrp/Desc3REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt090391
IRS990/OtherExpensesGrp/ProgramServicesAmt138738
IRS990/OtherExpensesGrp/ProgramServicesAmt229825
IRS990/OtherExpensesGrp/ProgramServicesAmt316624
IRS990/OtherExpensesGrp/TotalAmt090391
IRS990/OtherExpensesGrp/TotalAmt138738
IRS990/OtherExpensesGrp/TotalAmt229825
IRS990/OtherExpensesGrp/TotalAmt316624
IRS990/OtherLiabilitiesGrp/BOYAmt055970
IRS990/OtherLiabilitiesGrp/EOYAmt042631
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt090390
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0131053
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt059309
IRS990/PrincipalOfficerNm0ARTHUR MERTES
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RENT FROM CHAPTER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0327392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0327392
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0341
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0291706
IRS990/PYProgramServiceRevenueAmt0318205
IRS990/PYRevenuesLessExpensesAmt026840
IRS990/PYTotalExpensesAmt0291706
IRS990/PYTotalRevenueAmt0318546
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-55603
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0342733
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0328439
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0174212
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01190441
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0396771
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01587212
IRS990ScheduleD/EquipmentGrp/BookValueAmt014308
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029326
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043634
IRS990ScheduleD/LandGrp/BookValueAmt01160000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01160000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0623474
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt081065
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0704539
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08268
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0138049
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0146317
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042630
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DAMAGE DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02996491
IRS990ScheduleD/TotalLiabilityAmt042631
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALUMNI OF UNV OF IL AND ACACIA FRATERNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SIGNING OFFICER RECEIVES COPY OF 990 AND CAN REVIEW PRIOR TO SENDING TO IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FILES CAN BE REVIEWED AT HAYS & ASSOC.(401 E SPRINGFIELD AVE, CHAMPAIGN, IL 61820)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0118219
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03573297
IRS990/TotalAssetsEOYAmt03378996
IRS990/TotalAssetsGrp/BOYAmt03573297
IRS990/TotalAssetsGrp/EOYAmt03378996
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0398336
IRS990/TotalFunctionalExpensesGrp/TotalAmt0398336
IRS990/TotalGrossUBIAmt0341
IRS990/TotalLiabilitiesBOYAmt01963209
IRS990/TotalLiabilitiesEOYAmt01824511
IRS990/TotalLiabilitiesGrp/BOYAmt01963209
IRS990/TotalLiabilitiesGrp/EOYAmt01824511
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01610088
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01554485
IRS990/TotalProgramServiceExpensesAmt0398335

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.91$1.47$2.44$0.45$0.49$0.04
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.$3.98$1.56$2.42$0.68$0.44$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$1.59$2.27$0.85$0.38$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$1.65$1.68$0.37$0.30$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$1.71$1.62$0.36$0.29$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.38$1.82$1.55$0.34$0.40$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$1.96$1.61$0.32$0.29$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.36$1.77$1.58$0.36$0.31$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$1.78$1.54$0.50$0.27$0.24
2015Detailed filing. Detailed filing data is available for this year.$3.30$2.00$1.30$0.30$0.28$0.02
2014Detailed filing. Detailed filing data is available for this year.$3.32$2.04$1.28$0.28$0.32$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.37$2.05$1.32$0.30$0.38$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$2.18$1.41$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.04$1.34$0.17