Civic Intelligence

Acacia Fraternity Illinois Active Chapte

990 • Fiscal year 2023 • EIN 37-6038885

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

C/o 2105 N Dunlap Avenue Suite 2Champaign, IL 61820

(217) 351-2625

Siviq Scores

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

Liabilities / Assets

71st percentile

0.39x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

2.30x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Net Margin

91st percentile

35%

Higher net margin than 91% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2023

Asset Growth

55th percentile

3.1%

Faster asset growth than 55% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-20%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,979,739

Up $119,858 (+3.1%) from 2022

Net Assets

Up

$2,416,015

Up $144,356 (+6.4%) from 2022

Liabilities

Down

$1,563,724

Down $24,498 (-1.5%) from 2022

Revenue

Down

$679,233

Down $168,038 (-20%) from 2022

Expenses

Up

$439,093

Up $61,368 (+16%) from 2022

Net Income

Down

$240,140

Down $229,406 (-49%) from 2022

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

2023

Assets$3,979,739
Liabilities$1,563,724
Net Assets$2,416,015

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

2023

Revenue$679,233
Expenses$439,093
Net Income$240,140
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$679,233
Mission and Program Overview

Mission

Provide local chapter with housing and alumni with social activities

Provide Local Chapter with Housing, And Alumni with Social Activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,959,764$2,824,346▼ $135,418
Pledges and Grants Receivable$244,235$369,678▲ $125,443
Cash and Non-Interest-Bearing Accounts$311,637$313,891▲ $2,254
Savings and Temporary Cash Investments$143,942$214,893▲ $70,951
Accounts Receivable$14,352$30,000▲ $15,648
Prepaid Expenses and Deferred Charges$19,928$25,944▲ $6,016
Other Notes and Loans Receivable, Net$42,000$24,500▼ $17,500
Intangible Assets$2,249$1,999▼ $250
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$3,859,881$3,979,739▲ $119,858
Other Assets Total$121,774$174,488▲ $52,714
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,517,513$1,455,726▼ $61,787
Accounts Payable and Accrued Expenses$42,709$67,498▲ $24,789
Other Liabilities$28,000$40,500▲ $12,500
Total Liabilities$1,588,222$1,563,724▼ $24,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,271,659$2,416,015▲ $144,356
Total Net Assets Fund Balance$2,271,659$2,416,015▲ $144,356
Total Liabilities and Net Assets / Fund Balance$3,859,881$3,979,739▲ $119,858

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,160,000-$1,160,000
Leasehold Improvements$947,236$200,966$1,148,202
Buildings$484,340$428,901$913,241
Other Land Buildings$200,996$170,635$371,631
Equipment$31,774$54,156$85,930
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arthur MertesPresident
Bill JamieDirector
Craig PolteDirector
Daniel BaystonDirector
Harrison PappasDirector
J D StrodeDirector
Joel Grachan Chapter AdvisorDirector
Ken WagnerDirector
Michael DuncanDirector
Paul RubyDirector
Gabriel ManningTrustee
Adam PowersSecretary
Paul HerbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$211,699
Program Service Revenue
$466,959
Investment Income
$575
Other Revenue
$0
All Other Contributions
$211,699
Change in Net Assets
$240,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$403,093
Professional Fundraising Fees$36,000
Total Fundraising Expense$36,000
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$108,644--$108,644
Interest$63,421--$63,421
Fees for Services Professional Fundraising--$36,000$36,000
Other Expenses$35,000--$35,000
Insurance$26,117--$26,117
Fees for Services Accounting$19,325--$19,325
Fees for Services Management$14,300--$14,300
Conferences and Meetings$7,071--$7,071
Fees for Services Legal$3,394--$3,394
Total Functional Expenses$403,093$0$36,000$439,093
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$36,000
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
Deposit Payable$40,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 A, Line 6

Alumni of University of Illinois and Acacia Fraternity

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

Copy of Return sent to Signing officer for review prior to filing

Form 990, Part VI, Section C, Line 18

Forms can be viewed at the office of Justina Uchenna-Amadi, CPA, PLLC

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Acacia Fraternity Illinois Active Chapte
EIN
37-6038885
Phone
2173512625
Address
C/o 2105 N Dunlap Avenue Suite 2, Champaign, IL 61820

Signing Officer

Name
Paul Herbert
Title
Treasurer
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arthur Mertes
Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Justina Uchenna-amadi CPA Pllc
Address
2105 N Dunlap Avenue Suite 2B, Champaign, IL 61820
Preparer
Justina Uchenna-Amadi CPA PLLC
Phone
2173512625
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt053361
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02271659
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02416015
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0121774
IRS990/OtherAssetsTotalGrp/EOYAmt0174488
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Real Estate Taxes
IRS990/OtherExpensesGrp/Desc1Communications
IRS990/OtherExpensesGrp/Desc2Repairs & Upkeep
IRS990/OtherExpensesGrp/Desc3Scholarship Award Payments
IRS990/OtherExpensesGrp/ProgramServicesAmt049641
IRS990/OtherExpensesGrp/ProgramServicesAmt139638
IRS990/OtherExpensesGrp/ProgramServicesAmt236542
IRS990/OtherExpensesGrp/ProgramServicesAmt335000
IRS990/OtherExpensesGrp/TotalAmt049641
IRS990/OtherExpensesGrp/TotalAmt139638
IRS990/OtherExpensesGrp/TotalAmt236542
IRS990/OtherExpensesGrp/TotalAmt335000
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt028000
IRS990/OtherLiabilitiesGrp/EOYAmt040500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt042000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt024500
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0244235
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0369678
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019928
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025944
IRS990/PrincipalOfficerNm0Arthur Mertes
IRS990/PriorPeriodAdjustmentsAmt0-149145
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/Desc0Miscellaneous Income
IRS990/ProgramServiceRevenueGrp/Desc1Rent From Chapter
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt076113
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1390846
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt076113
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1390846
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0318390
IRS990/PYInvestmentIncomeAmt0200
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0292725
IRS990/PYProgramServiceRevenueAmt0528681
IRS990/PYRevenuesLessExpensesAmt0469546
IRS990/PYTotalExpensesAmt0377725
IRS990/PYTotalProfFndrsngExpnsAmt085000
IRS990/PYTotalRevenueAmt0847271
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0240140
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0679233
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0143942
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0214893
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0484340
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0428901
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0913241
IRS990ScheduleD/EquipmentGrp/BookValueAmt031774
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054156
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085930
IRS990ScheduleD/LandGrp/BookValueAmt01160000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01160000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0947236
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0200966
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01148202
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0200996
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0170635
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0371631
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt040500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposit Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02824346
IRS990ScheduleD/TotalLiabilityAmt040500
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0211699
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0175699
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0Pennington & Company
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt036000
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0501 Gateway Drive
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0Lawrence
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd066049
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/TotalGrossReceiptsAmt0211699
IRS990ScheduleG/TotalNetToOrganizationAmt0175699
IRS990ScheduleG/TotalRetainedByContractorsAmt036000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Alumni of University of Illinois and Acacia Fraternity
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copy of Return sent to Signing officer for review prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Forms can be viewed at the office of Justina Uchenna-Amadi, CPA, PLLC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03859881
IRS990/TotalAssetsEOYAmt03979739
IRS990/TotalAssetsGrp/BOYAmt03859881
IRS990/TotalAssetsGrp/EOYAmt03979739
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0211699
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt036000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0403093
IRS990/TotalFunctionalExpensesGrp/TotalAmt0439093
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01588222
IRS990/TotalLiabilitiesEOYAmt01563724
IRS990/TotalLiabilitiesGrp/BOYAmt01588222
IRS990/TotalLiabilitiesGrp/EOYAmt01563724
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02271659
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02416015
IRS990/TotalProgramServiceExpensesAmt0439073
IRS990/TotalProgramServiceRevenueAmt0466959
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0467534
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0679233
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03859881

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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.
2023Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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