Civic Intelligence

Gamma Upsilon Alumni Association of Kappa Sigma Inc

990 • Fiscal year 2015 • EIN 90-0646380

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 06, 2016

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

81st percentile

0.46x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

99th percentile

7.77x

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

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Net Margin

98th percentile

79%

Higher net margin than 98% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2015 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2015

Asset Growth

79th percentile

10%

Faster asset growth than 79% of similar nonprofits.

2015 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

Score unavailable

No value available

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

Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$863,088

Up $79,849 (+10%) from 2014

Net Assets

Up

$464,409

Up $40,668 (+9.6%) from 2014

Liabilities

Up

$398,679

Up $39,181 (+11%) from 2014

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin98th percentile

Revenue

Up

$51,304

Up $106,155 (+194%) from 2014

Expenses

Up

$10,636

Up $5,735 (+117%) from 2014

Net Income

Up

$40,668

Up $100,420 (+168%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth79th 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

2015

Assets$863,088
Liabilities$398,679
Net Assets$464,409
Open 2015 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

2015

Revenue$51,304
Expenses$10,636
Net Income$40,668
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 6, 2016
Return Version
2014v6.0
Gross Receipts
$171,975
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$423,741$464,409▲ $40,668
Loans From Officers Directors$350,363$383,134▲ $32,771
Cash and Non-Interest-Bearing Accounts$30,016$59,791▲ $29,775
Savings and Temporary Cash Investments$3,764$53,838▲ $50,074
Total Assets$783,239$863,088▲ $79,849
Liabilities
Other Liabilities$9,135$15,545▲ $6,410
Total Liabilities$359,498$398,679▲ $39,181
Net Assets / Fund Balance
Total Net Assets Fund Balance$423,741$464,409▲ $40,668
Total Liabilities and Net Assets / Fund Balance$783,239$863,088▲ $79,849

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$745,349-$745,349
Equipment$4,110-$4,110
Compensation and Service Providers
Top Officer Pay84th percentile

Board Members and Trustees

NameTitle
Robert BerkowitzPresident
Brandon LeungTrustee
Brendan ReapTrustee
Bryan NackwalterTrustee
David A HoffmanTrustee
David BoggsTrustee
David CritelliTrustee
David FelderTrustee
Dennis FischerTrustee
Dominic PanakalTrustee
Dustin Lynn-BeckettTrustee
Edward SponzilliTrustee
James CurranTrustee
Robert JobmannTrustee
Salim ShortTrustee
Thomas PallTrustee
Walter KellerTrustee
Steven DowellSecretary
Kevin DolanVP Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,425
Program Service Revenue
$0
Investment Income
$74
Other Revenue
$40,805
All Other Contributions
$10,425
Change in Net Assets
$40,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,636
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
Conferences and Meetings-$2,493-$2,493
Insurance-$1,650-$1,650
Fees for Services Accounting-$525-$525
Advertising-$467-$467
Travel-$310-$310
Other Expenses-$30-$30
Office Expenses-$30-$30
Total Functional Expenses$0$10,636$0$10,636
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$350,363$383,134▲ $32,771
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$15,545
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 an officer prior to filing”

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

“Potential conflicts of interest are reviewed at regular intervals at board meetings”

Filing and Contact Details

Filer

Filer Name
Gamma Upsilon Alumni Association of
EIN
90-0646380
Phone
7325727070
Address
34 WOODBRIDGE AVENUE, HIGHLAND PARK, NJ 08904
Doing Business As
Kappa Sigma Inc

Signing Officer

Name
Robert Berkowitz
Title
President
Signed
2016-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Berkowitz
Formed
1947
Legal Domicile
Nj
Voting Board Members
19
Independent Board Members
19
Employees
0

Preparer

Firm
Steven a Shapiro CPA Pa
Address
234 KINDERKAMACK ROAD STE 100, ORADELL, NJ 07649
Preparer
Steven a Shapiro
Phone
2012614242
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IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Undergraduate expenses
IRS990/OtherExpensesGrp/Desc1Filing fees
IRS990/OtherExpensesGrp/Desc2Sundry
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05081
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt230
IRS990/OtherExpensesGrp/TotalAmt05081
IRS990/OtherExpensesGrp/TotalAmt150
IRS990/OtherExpensesGrp/TotalAmt230
IRS990/OtherLiabilitiesGrp/BOYAmt09135
IRS990/OtherLiabilitiesGrp/EOYAmt015545
IRS990/OtherRevenueMiscGrp/Desc0Recycling rebate
IRS990/OtherRevenueMiscGrp/Desc1Wash and dryer revenue
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0756
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11000
IRS990/OtherRevenueTotalAmt01756
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Robert Berkowitz
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt016260
IRS990/PYInvestmentIncomeAmt010
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt04901
IRS990/PYOtherRevenueAmt0-71121
IRS990/PYRevenuesLessExpensesAmt0-59752
IRS990/PYTotalExpensesAmt04901
IRS990/PYTotalRevenueAmt0-54851
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt040668
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt039049
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03764
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053838
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0745349
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0745349
IRS990ScheduleD/EquipmentGrp/BookValueAmt04110
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04110
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015545
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/TotalLiabilityAmt015545
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0383134
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Capital improvements
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Robert Berkowitz
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0383134
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by an officer prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Potential conflicts of interest are reviewed 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/TotalAssetsBOYAmt0783239
IRS990/TotalAssetsEOYAmt0863088
IRS990/TotalAssetsGrp/BOYAmt0783239
IRS990/TotalAssetsGrp/EOYAmt0863088
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010425
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010636
IRS990/TotalFunctionalExpensesGrp/TotalAmt010636
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0359498
IRS990/TotalLiabilitiesEOYAmt0398679
IRS990/TotalLiabilitiesGrp/BOYAmt0359498
IRS990/TotalLiabilitiesGrp/EOYAmt0398679
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0423741
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0464409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051304
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0783239
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0863088
IRS990/TravelGrp/ManagementAndGeneralAmt0310
IRS990/TravelGrp/TotalAmt0310
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt034 Woodbridge Avenue
IRS990/USAddress/CityNm0Highland Park
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008904
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt019
IRS990/WebsiteAddressTxt0www.gamma-upsilon.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BERKOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAMMA UPSILON ALUMNI ASSOCIATION OF
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0900646380
ReturnHeader/Filer/PhoneNum07325727070
ReturnHeader/Filer/USAddress/AddressLine1Txt034 WOODBRIDGE AVENUE
ReturnHeader/Filer/USAddress/CityNm0HIGHLAND PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008904
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN A SHAPIRO CPA PA

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$863,088
Liabilities
$398,679
Net assets
$464,409
Revenue
$51,304
Expenses
$10,636
Net income
$40,668
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