Civic Intelligence

Gamma Upsilon Alumni Association of Kappa Sigma Inc

990 • Fiscal year 2014 • EIN 90-0646380

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 08, 2014

Organization Profilewww.gamma-upsilon.org
34 Woodbridge AvenueHighland Park, NJ 08904

(732) 572-7070

Siviq Scores

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

Liabilities / Assets

79th percentile

0.46x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

100th percentile

109%

Higher net margin than 100% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

58th percentile

3.1%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$783,239

Up $23,744 (+3.1%) from 2013

Net Assets

Down

$423,741

Down $59,752 (-12%) from 2013

Liabilities

Up

$359,498

Up $83,496 (+30%) from 2013

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

-$54,851

No earlier filing loaded for comparison.

Expenses

Up

$4,901

Up $112 (+2.3%) from 2013

Net Income

-$59,752

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$3.0M$2.0M$1.0M$0Assets 2012: $752,147Liabilities 2012: $313,688Net Assets 2012: $438,4592012Assets 2013: $759,495Liabilities 2013: $276,002Net Assets 2013: $483,4932013Assets 2014: $783,239Liabilities 2014: $359,498Net Assets 2014: $423,7412014Assets 2015: $863,088Liabilities 2015: $398,679Net Assets 2015: $464,4092015Assets 2017: $870,627Liabilities 2017: $480,745Net Assets 2017: $389,8822017Assets 2018: $2,032,105Liabilities 2018: $1,704,880Net Assets 2018: $327,2252018Assets 2019: $1,507,783Liabilities 2019: $990,289Net Assets 2019: $517,4942019Assets 2020: $1,522,303Liabilities 2020: $870,181Net Assets 2020: $652,1222020Assets 2021: $1,594,727Liabilities 2021: $821,791Net Assets 2021: $772,9362021Assets 2022: $1,699,220Liabilities 2022: $784,552Net Assets 2022: $914,6682022Assets 2023: $1,848,819Liabilities 2023: $740,877Net Assets 2023: $1,107,9422023Assets 2024: $1,944,831Liabilities 2024: $652,976Net Assets 2024: $1,291,8552024Assets 2025: $2,060,412Liabilities 2025: $551,808Net Assets 2025: $1,508,6042025

Highlighted filing

2014

Assets$783,239
Liabilities$359,498
Net Assets$423,741
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KExpenses 2012: $11,4482012Expenses 2013: $4,7892013Revenue 2014: -$54,851Expenses 2014: $4,901Net Income 2014: -$59,7522014Revenue 2015: $51,304Expenses 2015: $10,636Net Income 2015: $40,6682015Revenue 2017: -$16,556Expenses 2017: $11,730Net Income 2017: -$28,2862017Revenue 2018: -$24,968Expenses 2018: $11,471Net Income 2018: -$36,4392018Revenue 2019: $238,245Expenses 2019: $50,739Net Income 2019: $187,5062019Revenue 2020: $150,339Expenses 2020: $18,475Net Income 2020: $131,8642020Revenue 2021: $132,120Expenses 2021: $14,067Net Income 2021: $118,0532021Revenue 2022: $176,176Expenses 2022: $17,862Net Income 2022: $158,3142022Revenue 2023: $210,075Expenses 2023: $16,625Net Income 2023: $193,4502023Revenue 2024: $201,300Expenses 2024: $14,116Net Income 2024: $187,1842024Revenue 2025: $235,687Expenses 2025: $15,737Net Income 2025: $219,9502025

Highlighted filing

2014

Revenue-$54,851
Expenses$4,901
Net Income-$59,752
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 8, 2014
Return Version
2013v3.1
Gross Receipts
$156,323
Mission and Program Overview

Mission

We own and operate a fraternity house for the undergraduate members of Kappa Sigma Fraternity at Rutgers University in New Brunswick, NJ

The corporation owns and operates an undergraduate Fraternity house for the brothers of Kappa Sigma Fraternity at the New Brunswick campus of Rutgers University. We also sponsor and organize activities for the alumni of Kappa Sigma Fraternity at Rutgers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$749,459$749,459→ $0
Cap Stk Tr Prin Current Funds$483,493$423,741▼ $59,752
Loans From Officers Directors$252,705$350,363▲ $97,658
Cash and Non-Interest-Bearing Accounts$1,815$30,016▲ $28,201
Savings and Temporary Cash Investments$8,221$3,764▼ $4,457
Total Assets$759,495$783,239▲ $23,744
Liabilities
Other Liabilities$11,055$9,135▼ $1,920
Accounts Payable and Accrued Expenses$8,526--
Unsecured Notes Loans Payable$3,716--
Total Liabilities$276,002$359,498▲ $83,496
Net Assets / Fund Balance
Total Net Assets Fund Balance$483,493$423,741▼ $59,752
Total Liabilities and Net Assets / Fund Balance$759,495$783,239▲ $23,744

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$745,349-$745,349
Equipment$4,110-$4,110
Compensation and Service Providers
Top Officer Pay83rd percentile

Board Members and Trustees

NameTitle
Robert BerkowtizPresident
Brendan F ReapTrustee
David A HoffmanTrustee
David CritelliTrustee
David L FelderTrustee
Dennis FischerTrustee
Dominic PanakalTrustee
Dustin B Lynn-BeckerTrustee
Edward G SponzilliTrustee
James CurranTrustee
Salim A ShortTrustee
Steven DowellTrustee
Thomas A PallTrustee
Walter J KellerTrustee
Robert JobmannSecretary
Kevin DolanVP Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$16,260
Program Service Revenue
$0
Investment Income
$10
Other Revenue
$-71,121
All Other Contributions
$16,260
Change in Net Assets
$-59,752
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,901
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
Insurance-$1,650-$1,650
Fees for Services Accounting-$525-$525
Travel-$325-$325
Conferences and Meetings-$324-$324
Office Expenses-$105-$105
Other Expenses-$50-$50
Total Functional Expenses$0$4,901$0$4,901
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$252,705$350,363▲ $97,658
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$9,135
Rent security deposit payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
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 B, Line 11A

“Form 990 is reviewed by officers prior to filing”

Form 990, Part VI, Section B, Line 12C

“Potential conflicts of interest are reviewed by the Board of Trustees at regular intervals at board meetings”

Filing and Contact Details

Filer

EIN
90-0646380
Phone
7325727070

Signing Officer

Name
Robert Berkowitz
Title
President
Signed
2014-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Berkowitz
Formed
1947
Legal Domicile
Nj
Voting Board Members
16
Independent Board Members
16
Employees
0

Preparer

Preparer
Steven Shapiro
Phone
2012614242
Raw XML Appendix395 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.

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IRS990/PYOtherRevenueAmt041430
IRS990/PYRevenuesLessExpensesAmt045034
IRS990/PYTotalExpensesAmt04789
IRS990/PYTotalRevenueAmt049823
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-59752
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-72432
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08221
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03764
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0745349
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0745349
IRS990ScheduleD/EquipmentGrp/BookValueAmt04110
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04110
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09135
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rent security deposit payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0749459
IRS990ScheduleD/TotalLiabilityAmt09135
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0350363
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CAPITAL IMPROVEMENTS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ROBERT BERKOWITZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0350363
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by officers prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Potential conflicts of interest are reviewed by the Board of Trustees at regular intervals at board meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0759495
IRS990/TotalAssetsEOYAmt0783239
IRS990/TotalAssetsGrp/BOYAmt0759495
IRS990/TotalAssetsGrp/EOYAmt0783239
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016260
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04901
IRS990/TotalFunctionalExpensesGrp/TotalAmt04901
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0276002
IRS990/TotalLiabilitiesEOYAmt0359498
IRS990/TotalLiabilitiesGrp/BOYAmt0276002
IRS990/TotalLiabilitiesGrp/EOYAmt0359498
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0483493
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0423741
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-54851
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0759495
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0783239
IRS990/TravelGrp/ManagementAndGeneralAmt0325
IRS990/TravelGrp/TotalAmt0325
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt03716
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1034 Woodbridge Avenue
IRS990/USAddress/City0Highland Park
IRS990/USAddress/State0NJ
IRS990/USAddress/ZIPCode008904
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0www.gamma-upsilon.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BERKOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10GAMMA UPSILON ALUMNI ASSOCIATION OF
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0900646380
ReturnHeader/Filer/PhoneNum07325727070
ReturnHeader/Filer/USAddress/AddressLine1034 WOODBRIDGE AVENUE
ReturnHeader/Filer/USAddress/City0HIGHLAND PARK
ReturnHeader/Filer/USAddress/State0NJ
ReturnHeader/Filer/USAddress/ZIPCode008904
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10STEVEN A SHAPIRO CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10234 KINDERKAMACK ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ORADELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode007649
ReturnHeader/PreparerPersonGrp/PhoneNum02012614242
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN SHAPIRO
ReturnHeader/ReturnTs02014-11-08T05:02:32-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$783,239
Liabilities
$359,498
Net assets
$423,741
Revenue
-$54,851
Expenses
$4,901
Net income
-$59,752
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.06$0.55$1.51$0.24$0.02$0.22
2024Detailed filing. Detailed filing data is available for this year.$1.94$0.65$1.29$0.20$0.01$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.85$0.74$1.11$0.21$0.02$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.78$0.91$0.18$0.02$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.59$0.82$0.77$0.13$0.01$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.87$0.65$0.15$0.02$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.99$0.52$0.24$0.05$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.03$1.70$0.33$0.02$0.01$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.48$0.39$0.02$0.01$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.40$0.46$0.05$0.01$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.36$0.42$0.05$0.00$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.28$0.48$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.31$0.44$0.01