Upsilon Association of Delta Sigma Phi Fraternity

990EZ • Fiscal year 2015 • EIN 23-0518810

Jan 01, 2015 to Dec 31, 2015 • Filed on May 04, 2016

Organization Profile N/A

595 E Lancaster Ave No 203St Davids, PA 19087

(610) 263-0134

Siviq Scores

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

0.80x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

5.22x

Higher debt load relative to revenue than 99% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

-21%

Higher net margin than 17% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

Higher top officer pay than 84% of similar nonprofits.

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

2015 filings • NTEE B • <$500k nonprofits • Source year 2015

-4.9%

Faster asset growth than 34% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Annualized from 2014 to 2015

-38%

Faster revenue growth than 14% of similar nonprofits.

2015 filings • NTEE B • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet

Liabilities / Assets94th percentile

Assets

Down

$332,077

Down $16,975 (-4.9%) from 2014

Net Assets

Down

$67,753

Down $10,753 (-14%) from 2014

Liabilities

Down

$264,324

Down $6,222 (-2.3%) from 2014

Revenue And Expenses

Liabilities / Revenue99th percentile Net Margin17th percentile

Revenue

Down

$50,618

Down $30,723 (-38%) from 2014

Expenses

Down

$61,371

Down $13,842 (-18%) from 2014

Net Income

Down

-$10,753

Down $16,881 (-275%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth34th percentile

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

Highlighted filing

2015

Assets$332,077

Liabilities$264,324

Net Assets$67,753

Open 2015 Filing

Operations Trend

Revenue Growth14th percentile

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

Highlighted filing

2015

Revenue$50,618

Expenses$61,371

Net Income-$10,753

Open 2015 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2015 to Dec 31, 2015
Signed: May 4, 2016
Return Version: 2015v2.1
Gross Receipts: $50,618

Mission and Program Overview

Mission

To provide support to undergraduate fraternity memebers through housing and overall managerial support

To provide housing to its members.

Program Services

Description	Grants	Expenses
TO PROVIDE HOUSING TO ITS MEMBERS. EXPENSES INCLUDE TAXES, INTEREST, MAINTENANCE, SUPPLIES, ETC.	$0	$0
TO SUPPORT THE EDUCATIONAL DEVELOPMENT OF YOUNG MEN CONSISTENT WITH THE MISSION OF DELTA SIGMA PHI.	$0	$0
TO SUPPORT THE MORAL AND CHARACTER DEVELOPMENT OF YOUNG MEN CONSISTENT WITH THE MISSION OF DELTA SIGMA PHI.	$0	$0

Compensation and Service Providers

Top Officer Pay84th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
MARC LEIBMAN	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Upsilon Association of Delta Sigma Phi
EIN: 23-0518810
Phone: 6102630134
Address: 595 E LANCASTER AVE NO 203, ST DAVIDS, PA 19087

Signing Officer

Name: Marc Leibman
Title: Director
Phone: 6102630134
Signed: 2016-05-04
Discuss with paid preparer: Yes

Preparer

Firm: Stephano Slack LLC
Address: 125 STRAFFORD AVE STE 200, WAYNE, PA 19087
Preparer: Nicholas Ciocca
Phone: 6106871600

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: miscellaneous. Amount: 1,891.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: property and real estate taxes. Amount: 9,971. Description: security. Amount: 1,566. Description: licenses and fees. Amount: 465. Description: property insurance. Amount: 4,302. Description: telephone. Amount: 554. Description: marketing. Amount: 1,400. Description: bank fees. Amount: 280. Description: miscellaneous expense. Amount: 974. Description: interest expense. Amount: 12,280. Description: computer services. Amount: 1,336. Description: travel. Amount: 2,321. Description: depreciation. Amount: 9,611. Total to form 990-ez, line 16: 45,060.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: note payable. Beg. Of year amount: 240,330. End of year amount: 222,937. Description: line of credit. Beg. Of year amount: 29,512. End of year amount: 38,609. Description: security. Beg. Of year amount: 57. End of year amount: 2,557. Description: accounts payable. Beg. Of year amount: 647. End of year amount: 221.”

Raw XML Appendix107 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/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	MATT WELTER
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	6102630134
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	C/O M WELTER SHDC LLC 595 E
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt	0	LANCASTER AVE ST DAVIDS PA 19087
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	ST DAVIDS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	19087
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	14853
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	7489
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	10162
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-10753
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	4065
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	349052
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	332077
IRS990EZ/GrossReceiptsAmt	0	50618
IRS990EZ/GrossReceiptsForPublicUseAmt	0	0
IRS990EZ/GroupExemptionNum	0	0588
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InitiationFeesAndCapContriAmt	0	0
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	334199
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	324588
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MembershipDuesAmt	0	38565
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	78506
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	67753
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	78506
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	67753
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	12246
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	MARC LEIBMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	DIRECTOR
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	45060
IRS990EZ/OtherRevenueTotalAmt	0	1891
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE HOUSING TO ITS MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO PROVIDE HOUSING TO ITS MEMBERS. EXPENSES INCLUDE TAXES, INTEREST, MAINTENANCE, SUPPLIES, ETC.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	TO SUPPORT THE EDUCATIONAL DEVELOPMENT OF YOUNG MEN CONSISTENT WITH THE MISSION OF DELTA SIGMA PHI.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	2	TO SUPPORT THE MORAL AND CHARACTER DEVELOPMENT OF YOUNG MEN CONSISTENT WITH THE MISSION OF DELTA SIGMA PHI.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	1	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	2	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	1	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	2	0
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	270546
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	264324
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	61371
IRS990EZ/TotalRevenueAmt	0	50618
IRS990EZ/TypeOfOrganizationAssocInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,891.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	DESCRIPTION: PROPERTY AND REAL ESTATE TAXES. AMOUNT: 9,971. DESCRIPTION: SECURITY. AMOUNT: 1,566. DESCRIPTION: LICENSES AND FEES. AMOUNT: 465. DESCRIPTION: PROPERTY INSURANCE. AMOUNT: 4,302. DESCRIPTION: TELEPHONE. AMOUNT: 554. DESCRIPTION: MARKETING. AMOUNT: 1,400. DESCRIPTION: BANK FEES. AMOUNT: 280. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 974. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 12,280. DESCRIPTION: COMPUTER SERVICES. AMOUNT: 1,336. DESCRIPTION: TRAVEL. AMOUNT: 2,321. DESCRIPTION: DEPRECIATION. AMOUNT: 9,611. TOTAL TO FORM 990-EZ, LINE 16: 45,060.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: NOTE PAYABLE. BEG. OF YEAR AMOUNT: 240,330. END OF YEAR AMOUNT: 222,937. DESCRIPTION: LINE OF CREDIT. BEG. OF YEAR AMOUNT: 29,512. END OF YEAR AMOUNT: 38,609. DESCRIPTION: SECURITY. BEG. OF YEAR AMOUNT: 57. END OF YEAR AMOUNT: 2,557. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 647. END OF YEAR AMOUNT: 221.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MARC LEIBMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	6102630134
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2016-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	UPSILON ASSOCIATION OF DELTA SIGMA PHI
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt	0	UPSI
ReturnHeader/Filer/EIN	0	230518810
ReturnHeader/Filer/PhoneNum	0	6102630134
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	595 E LANCASTER AVE NO 203
ReturnHeader/Filer/USAddress/CityNm	0	ST DAVIDS
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	PA
ReturnHeader/Filer/USAddress/ZIPCd	0	19087
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	161710665
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	STEPHANO SLACK LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	125 STRAFFORD AVE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	19087
ReturnHeader/PreparerPersonGrp/PhoneNum	0	6106871600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	NICHOLAS CIOCCA
ReturnHeader/ReturnTs	0	2016-05-16T13:15:54-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2015-01-01
ReturnHeader/TaxPeriodEndDt	0	2015-12-31
ReturnHeader/TaxYr	0	2015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $332,077
Liabilities: $264,324
Net assets: $67,753
Revenue: $50,618
Expenses: $61,371
Net income: -$10,753

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$6.01	$3.13	$2.88	$0.89	$0.47	$0.42
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.82	$3.36	$2.46	$0.88	$0.54	$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.67	$3.55	$2.12	$0.92	$0.52	$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.81	$4.08	$1.73	$0.85	$0.57	$0.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.73	$4.28	$1.45	$0.85	$0.50	$0.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.57	$4.47	$1.11	$0.84	$0.57	$0.27
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.	$5.49	$4.65	$0.84	$0.83	$0.55	$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.39	$4.83	$0.56	$0.81	$0.66	$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$5.42	$5.00	$0.42	$0.22	$0.48	$0.26
2015Detailed filing. Detailed filing data is available for this year.	$3.32	$2.64	$0.68	$0.51	$0.61	$0.11
2014Detailed filing. Detailed filing data is available for this year.	$3.49	$2.71	$0.79	$0.81	$0.75	$0.06