Civic Intelligence

Delta Upsilon International

990 • Fiscal year 2024 • EIN 24-0805564

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 05, 2024

503 Wilder RoadWallingford, PA 19086

(215) 206-1800

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

66th percentile

9.1%

Higher net margin than 66% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-6.2%

Faster revenue growth than 29% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$238,564

Up $23,377 (+11%) from 2023

Net Assets

Up

$238,564

Up $23,377 (+11%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Down

$256,035

Down $16,882 (-6.2%) from 2023

Expenses

Down

$232,658

Down $13,583 (-5.5%) from 2023

Net Income

Down

$23,377

Down $3,299 (-12%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2021: $105,036Liabilities 2021: $0Net Assets 2021: $105,0362021Assets 2022: $188,511Liabilities 2022: $0Net Assets 2022: $188,5112022Assets 2023: $215,187Liabilities 2023: $0Net Assets 2023: $215,1872023Assets 2024: $238,564Liabilities 2024: $0Net Assets 2024: $238,5642024Assets 2025: $276,101Liabilities 2025: $0Net Assets 2025: $276,1012025

Highlighted filing

2024

Assets$238,564
Liabilities$0
Net Assets$238,564

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2021: $30,625Expenses 2021: $59,281Net Income 2021: -$28,6562021Revenue 2022: $352,074Expenses 2022: $268,599Net Income 2022: $83,4752022Revenue 2023: $272,917Expenses 2023: $246,241Net Income 2023: $26,6762023Revenue 2024: $256,035Expenses 2024: $232,658Net Income 2024: $23,3772024Revenue 2025: $281,528Expenses 2025: $243,991Net Income 2025: $37,5372025

Highlighted filing

2024

Revenue$256,035
Expenses$232,658
Net Income$23,377
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 5, 2024
Return Version
2023v5.1
Gross Receipts
$256,035
Mission and Program Overview

Mission

To be a fraternal organization for the undergraduate students of lehigh university.

Delta upsilon is a fraternal organization for the benefit of the undergraduate students of lehigh university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$215,187$238,564▲ $23,377
Savings and Temporary Cash Investments$210,381$232,688▲ $22,307
Cash and Non-Interest-Bearing Accounts$4,806$5,876▲ $1,070
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$215,187$238,564▲ $23,377
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$215,187$238,564▲ $23,377
Total Liabilities and Net Assets / Fund Balance$215,187$238,564▲ $23,377
Compensation and Service Providers

Board Members and Trustees

NameTitle
William AngusPresident
Matt NadlerAlumni Advisor
R Chadwick PaulAlumni Advisor
Robert L FerraraAlumni Advisor
Trevor StarerAlumni Advisor
Joshua FabricantTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,772
Program Service Revenue
$244,956
Investment Income
$7,307
Other Revenue
$0
Change in Net Assets
$23,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,658
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
Fees for Services Management$20,000--$20,000
Occupancy$10,343--$10,343
Insurance$8,531--$8,531
Conferences and Meetings$3,699--$3,699
Office Expenses$3,678--$3,678
Total Functional Expenses$232,658$0$0$232,658
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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

Part VI, Line 1A

There are no material differences in voting rights.

Part VI, Line 10B

The organization is a single entity. As such, it has no other local chapters, branches, or affiliates, and in turn there is no need for written policies or procedures to ensure that their operations are consistent with the organization's exempt purposes.

Part VI, Line 11B

The review of form 990 is done by the two advisors to the undergraduate members of delta upsilon. The vp of finance of delta upsilon is responsible for maintaining complete and accurate accounting records from which form 990 is prepared. The preparation of form 990 is done by one of the advisors, and the completed form 990 is then reviewed by the other advisor.

Part VI, Lines 15A & 15B

The president and all other officers of delta upsilon are not compensated by the organzation or any affiliated party. Since they are volunteer positions, no outside review or comparison to compensation equivalents is necessary.

Part VI, Line 19

The organization does not release its documents to the general public because it does not solicit funds from it. However, all documents are available upon request.

Part VII, Section A

The organization does not provide any compensation to its officers or directors, nor do any of those persons receive compensation from any affiliated party or organization. The organization is a single entity and does not have any affiliated organizations.

Filing and Contact Details

Filer

Filer Name
Delta Upsilon International
EIN
24-0805564
In Care Of
% R CHADWICK PAUL
Phone
2152061800
Address
503 WILDER ROAD, WALLINGFORD, PA 19086

Signing Officer

Name
Robert L Ferrara
Title
Alumni Advisor
Phone
6103928888
Signed
2024-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert L Ferrara
Formed
1909
Legal Domicile
Pa
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
4

Preparer

Firm
Regan Levin Bloss Brown & Savchak
Address
645 Hamilton St Suite 602, Allentown, PA 18101
Preparer
Brian T Regan CPA
Phone
6104347700
Supplemental Narrative

Additional Explanations

Part III, Line 4D

The organization did not undertake any other program services during the year ended june 30, 2024.

Part XII, Line 3B

Because the organization did not receive any federal awards, there is no requirement for it to undergo an audit as set forth by the single audit act and omb circular a-133.

Part V, Line 3B

The organization had no unrelated business income. The organization only provides services to the undergraduate members of delta upsilon fraternity. No other services are provided, nor is any income received from providing other non-business services.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0238564
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0210381
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0232688
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT UNDERTAKE ANY OTHER PROGRAM SERVICES DURING THE YEAR ENDED JUNE 30, 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO MATERIAL DIFFERENCES IN VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A SINGLE ENTITY. AS SUCH, IT HAS NO OTHER LOCAL CHAPTERS, BRANCHES, OR AFFILIATES, AND IN TURN THERE IS NO NEED FOR WRITTEN POLICIES OR PROCEDURES TO ENSURE THAT THEIR OPERATIONS ARE CONSISTENT WITH THE ORGANIZATION'S EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE REVIEW OF FORM 990 IS DONE BY THE TWO ADVISORS TO THE UNDERGRADUATE MEMBERS OF DELTA UPSILON. THE VP OF FINANCE OF DELTA UPSILON IS RESPONSIBLE FOR MAINTAINING COMPLETE AND ACCURATE ACCOUNTING RECORDS FROM WHICH FORM 990 IS PREPARED. THE PREPARATION OF FORM 990 IS DONE BY ONE OF THE ADVISORS, AND THE COMPLETED FORM 990 IS THEN REVIEWED BY THE OTHER ADVISOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT AND ALL OTHER OFFICERS OF DELTA UPSILON ARE NOT COMPENSATED BY THE ORGANZATION OR ANY AFFILIATED PARTY. SINCE THEY ARE VOLUNTEER POSITIONS, NO OUTSIDE REVIEW OR COMPARISON TO COMPENSATION EQUIVALENTS IS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DOES NOT RELEASE ITS DOCUMENTS TO THE GENERAL PUBLIC BECAUSE IT DOES NOT SOLICIT FUNDS FROM IT. HOWEVER, ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BECAUSE THE ORGANIZATION DID NOT RECEIVE ANY FEDERAL AWARDS, THERE IS NO REQUIREMENT FOR IT TO UNDERGO AN AUDIT AS SET FORTH BY THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION ONLY PROVIDES SERVICES TO THE UNDERGRADUATE MEMBERS OF DELTA UPSILON FRATERNITY. NO OTHER SERVICES ARE PROVIDED, NOR IS ANY INCOME RECEIVED FROM PROVIDING OTHER NON-BUSINESS SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION DOES NOT PROVIDE ANY COMPENSATION TO ITS OFFICERS OR DIRECTORS, NOR DO ANY OF THOSE PERSONS RECEIVE COMPENSATION FROM ANY AFFILIATED PARTY OR ORGANIZATION. THE ORGANIZATION IS A SINGLE ENTITY AND DOES NOT HAVE ANY AFFILIATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, LINES 15A & 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART XII, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VII, SECTION A
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0215187
IRS990/TotalAssetsEOYAmt0238564
IRS990/TotalAssetsGrp/BOYAmt0215187
IRS990/TotalAssetsGrp/EOYAmt0238564
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03772
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0232658
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215187
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0238564
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0244956
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0252263
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256035
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0215187
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238564
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0123 LAKESHORE DRIVE 1643
IRS990/USAddress/CityNm0NORTH PALM BEACH
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033408
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT L FERRARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ALUMNI ADVISOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06103928888
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DELTA UPSILON INTERNATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LEHIGH UNIVERSITY CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0DELT
ReturnHeader/Filer/EIN0240805564
ReturnHeader/Filer/InCareOfNm0% R CHADWICK PAUL
ReturnHeader/Filer/PhoneNum02152061800
ReturnHeader/Filer/USAddress/AddressLine1Txt0503 WILDER ROAD
ReturnHeader/Filer/USAddress/CityNm0WALLINGFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019086
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Regan Levin Bloss Brown & Savchak
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0645 Hamilton St Suite 602
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Allentown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018101
ReturnHeader/PreparerPersonGrp/PhoneNum06104347700
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brian T Regan CPA
ReturnHeader/ReturnTs02024-11-11T10:36:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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