FURP.ORG / PUBLIC DATA EXPLORER

THE BUILDING ASSOCIATION OF OMICRON OF CHI OMEGA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
THE BUILDING ASSOCIATION OF OMICRON OF CHI OMEGA (EIN 37-6032151)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-05-12
IRS object ID
202621329349305732
Schema version
2024v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-12T15:10:54-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN922468663PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MATSBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1702 BLOOMINGTON RD STE 217AddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP61820ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN376032151EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OMICRON OF CHI OMEGA BUILDING ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOMICBusinessNameControlTxt
Phone2173440545PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1907 S WRIGHT STAddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP618206209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGAYLE SPENCERPersonNm
Person TitlePRINCIPAL OFFICERPersonTitleTxt
Phone2173440545PhoneNum
Signature2026-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMONICA D BEASLEYPreparerPersonNm
PTINP01950654PTIN
Phone2177997601PhoneNum
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGAYLE SPENCERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1907 S WRIGHT STAddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP618206209ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$585,197GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1925FormationYr
Activity Or MissionOPERATION OF SORORITY LODGEActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers2TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$641,086PYProgramServiceRevenueAmt
CY Program Service Revenue$583,152CYProgramServiceRevenueAmt
PY Investment Income$2,827PYInvestmentIncomeAmt
CY Investment Income$2,045CYInvestmentIncomeAmt
PY Other Revenue$15,000PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$658,913PYTotalRevenueAmt
CY Total Revenue$585,197CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$41,189PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$43,000CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$416,393PYOtherExpensesAmt
CY Other Expenses$617,745CYOtherExpensesAmt
PY Total Expenses$457,582PYTotalExpensesAmt
CY Total Expenses$660,745CYTotalExpensesAmt
PY Revenues Less Expenses$201,331PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$75,548CYRevenuesLessExpensesAmt
Total Assets BOY$930,321TotalAssetsBOYAmt
Total Assets EOY$895,729TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$930,321NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$895,729NetAssetsOrFundBalancesEOYAmt
MissionOPERATION NBSP;OF NBSP;SORORITY NBSP;LODGEMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$215,263ExpenseAmt
DescFOOD SERVICEDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$122,886ExpenseAmt
DescOCCUPANCYDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$14,155ExpenseAmt
DescPROFESSIONAL SERVICESDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$352,304TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Foreign CountryAFForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members2GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JANET SORRELLSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2173440545PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1907 S WRIGHT STAddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP618206209ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GAYLE SPENCER
PRESIDENT005.00Yes (X)Yes (X)$0$0$0
JANET SORRELLS
TREASURER005.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescRENTDesc
Business531110BusinessCd
Total Revenue Column$583,152TotalRevenueColumnAmt
Related Or Exempt Func Income$583,152RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$583,152TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,045TotalRevenueColumnAmt
Exclusion$2,045ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$585,197TotalRevenueColumnAmt
Related Or Exempt Func Income$583,152RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$2,045ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$37,582TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$5,418TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$14,155TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$83,275TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$19,032TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD SERVICE$210,014
HOUSE SUPPLIES$2,006
UTILITIES$9,263
MISC$280,000

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$660,745TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$280,952BOYAmt
EOY$246,360EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,651,799LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,002,430LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$649,369BOYAmt
EOY$649,369EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$930,321BOYAmt
EOY$895,729EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$930,321BOYAmt
EOY$895,729EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$930,321BOYAmt
EOY$895,729EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$930,321BOYAmt
EOY$895,729EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$75,548ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$598,315OtherCostOrOtherBasisAmt
Depreciation$366,158DepreciationAmt
Book Value$232,157BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,053,484OtherCostOrOtherBasisAmt
Depreciation$636,272DepreciationAmt
Book Value$417,212BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$649,369TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART XI, LINE 9FormAndLineReferenceDesc
ExplanationN/AExplanationTxt

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationTHE ORGANIZATIONS PRIOR ACCOUNTANT UNEXPECTEDLY PASSED AWAY DURING THE FILING PERIOD AS A RESULT THE PRINCIPAL OFFICER EXPERIENCED SIGNIFICANT DIFFICULTY OBTAINING THE ORGANIZATIONS FINANCIAL RECORDS AND TAX FILING INFORMATION NECESSARY TO COMPLETE THE RETURN IN A TIMELY MANNER UPON REALIZING THE RETURN WOULD NOT BE COMPLETED BY THE DUE DATE THE ORGANIZATION EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BY SECURING A NEW ACCOUNTING PROFESSIONAL TO PREPARE AND FILE THE RETURN AS QUICKLY AS POSSIBLE THE DELAY WAS DUE TO CIRCUMSTANCES BEYOND THE ORGANIZATIONS CONTROL AND CORRECTIVE MEASURES HAVE BEEN TAKEN TO ENSURE FUTURE COMPLIANCE AND TIMELY FILING REQUIREMENTS ARE METExplanationTxt