Civic Intelligence

Oklahoma Delta Upsilon Corporation

EIN 73-6102614 • 501(c)7 • Norman, OK

Profile

Corporation owns land, building, and equipment at the university of oklahoma, utilized as housing by the oklahoma chapter of delta upsilon fraternity. The corporation collects rent from the undergraduate chapter, alumni contributions, interest income and incurs debt to fund its operations. Monies are used to purchase equipment, fund insurance, repairs, and maintenance ncessary to operate the property.

PO Box 721784Norman, OK 73070-8368
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

15th percentile

0.00x

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

15th percentile

0.00x

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

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

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.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

2nd percentile

-99%

Faster asset growth than 2% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Assets

Down

$7,272

Down $1,368,389 (-99%) from 2022

Liabilities

Down

$0

Down $1,425,061 (-100%) from 2022

Net Assets

Up

$7,272

Up $56,672 (+115%) from 2022

Revenue

Up

$229,578

Up $266,180 (+727%) from 2022

Expenses

Flat

$0

Flat from 2022

Net Income

Up

$229,578

Up $266,180 (+727%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2022: $1,375,661Liabilities 2022: $1,425,061Net Assets 2022: -$49,4002022Assets 2025: $7,272Liabilities 2025: $0Net Assets 2025: $7,2722025

Highlighted filing

2025

Assets$7,272
Liabilities$0
Net Assets$7,272

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2022: -$36,602Expenses 2022: $0Net Income 2022: -$36,6022022Revenue 2025: $229,578Expenses 2025: $0Net Income 2025: $229,5782025

Highlighted filing

2025

Revenue$229,578
Expenses$0
Net Income$229,578

Filings

Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Oct 11, 2022
Return Version
2021v4.0
Gross Receipts
$142,878
Mission and Program Overview

Mission

The Corporation was established to support the educational and housing needs of the Oklahoma Chapter of Delta Upsilon Fraternity at the University of Oklahoma.

Corporation owns land, building, and equipment at the university of oklahoma, utilized as housing by the oklahoma chapter of delta upsilon fraternity. The corporation collects rent from the undergraduate chapter, alumni contributions, interest income and incurs debt to fund its operations. Monies are used to purchase equipment, fund insurance, repairs, and maintenance ncessary to operate the property.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,334,497$1,271,879▼ $62,618
Cash and Non-Interest-Bearing Accounts$116,478$98,642▼ $17,836
Accounts Receivable$5,139$5,139→ $0
Savings and Temporary Cash Investments$1$1→ $0
Total Assets$1,456,115$1,375,661▼ $80,454
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,468,913$1,425,061▼ $43,852
Total Liabilities$1,468,913$1,425,061▼ $43,852
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-12,798$-49,400▼ $36,602
Total Net Assets Fund Balance$-12,798$-49,400▼ $36,602
Total Liabilities and Net Assets / Fund Balance$1,456,115$1,375,661▼ $80,454

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$569,005$1,123,553$1,692,558
Land$702,874-$702,874
Other Land Buildings-$128,774$128,774
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim DowdPresident
Ben GravesDirector
Doug JacobsonDirector
Justin CureDirector
George ThomasSecretary
Barry OylerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$22,878
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-59,480
All Other Contributions
$22,878
Change in Net Assets
$-36,602
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Oklahoma Delta Upsilon Corporation
EIN
73-6102614
Phone
9186337608
Address
PO BOX 721784, NORMAN, OK 73070-8368

Signing Officer

Name
Barry Oyler
Title
Treasurer
Phone
9086337608
Signed
2022-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Dowd
Legal Domicile
Ok
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Sr Sower & Associates LLC
Address
14209 SW 50TH CT, YUKON, OK 73099-2800
Preparer
Shaniee Rena Green Ea
Phone
4054209911
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Corporation owns land, building, and equipment at the university of oklahoma, utilized as housing by the oklahoma chapter of delta upsilon fraternity. The corporation collects rent from the undergraduate chapter, alumni contributions, interest income and incurs debt to fund its operations. Monies are used to purchase equipment, fund insurance, repairs, and maintenance ncessary to operate the property.

Raw XML Appendix258 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
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IRS990/Form990PartVIISectionAGrp/PersonNm3DOUG JACOBSON
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
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IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0142878
IRS990/GrossRentsGrp/RealAmt0120000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01252327
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01334497
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01271879
IRS990/LandBldgEquipCostOrOtherBssAmt02524206
IRS990/LegalDomicileStateCd0OK
IRS990/LessRentalExpensesGrp/RealAmt0179480
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0TIM DOWD
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYContributionsGrantsAmt084089
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0702874
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0128774
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0128774
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01271879
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CORPORATION OWNS LAND, BUILDING, AND EQUIPMENT AT THE UNIVERSITY OF OKLAHOMA, UTILIZED AS HOUSING BY THE OKLAHOMA CHAPTER OF DELTA UPSILON FRATERNITY. THE CORPORATION COLLECTS RENT FROM THE UNDERGRADUATE CHAPTER, ALUMNI CONTRIBUTIONS, INTEREST INCOME AND INCURS DEBT TO FUND ITS OPERATIONS. MONIES ARE USED TO PURCHASE EQUIPMENT, FUND INSURANCE, REPAIRS, AND MAINTENANCE NCESSARY TO OPERATE THE PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-11
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ReturnHeader/Filer/EIN0736102614
ReturnHeader/Filer/PhoneNum09186337608
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ReturnHeader/Filer/USAddress/CityNm0NORMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd0730708368
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270169459
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SR SOWER & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014209 SW 50TH CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0YUKON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0730992800
ReturnHeader/PreparerPersonGrp/PhoneNum04054209911
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHANIEE RENA GREEN EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-10-12T09:54:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BARRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OYLER
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • $1M-$5M nonprofits