Civic Intelligence

Gamma Upsilon Alumni Association of Kappa Sigma Inc

990 • Fiscal year 2017 • EIN 90-0646380

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 05, 2017

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

85th percentile

0.55x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2017

Net Margin

100th percentile

171%

Higher net margin than 100% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Asset Growth

42nd percentile

0.4%

Faster asset growth than 42% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2015 to 2017

Revenue Growth

Score unavailable

No value available

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

Annualized from 2015 to 2017

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$870,627

Up $7,539 (+0.9%) from 2015

Net Assets

Down

$389,882

Down $74,527 (-16%) from 2015

Liabilities

Up

$480,745

Up $82,066 (+21%) from 2015

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$16,556

Down $67,860 (-132%) from 2015

Expenses

Up

$11,730

Up $1,094 (+10%) from 2015

Net Income

Down

-$28,286

Down $68,954 (-170%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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

2017

Assets$870,627
Liabilities$480,745
Net Assets$389,882
Open 2017 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

2017

Revenue-$16,556
Expenses$11,730
Net Income-$28,286
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 5, 2017
Return Version
2016v3.0
Gross Receipts
$165,936
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
Loans From Officers Directors$408,321$441,380▲ $33,059
Cap Stk Tr Prin Current Funds$418,168$389,882▼ $28,286
Cash and Non-Interest-Bearing Accounts$43,289$18,458▼ $24,831
Savings and Temporary Cash Investments$53,920$10,001▼ $43,919
Total Assets$846,668$870,627▲ $23,959
Other Assets Total-$92,709-
Liabilities
Other Liabilities$20,179$39,365▲ $19,186
Total Liabilities$428,500$480,745▲ $52,245
Net Assets / Fund Balance
Total Net Assets Fund Balance$418,168$389,882▼ $28,286
Total Liabilities and Net Assets / Fund Balance$846,668$870,627▲ $23,959

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$745,349-$745,349
Equipment$4,110-$4,110
Other Assets Org$88,959--
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Robert BerkowitzPresident
Brian MallenVice President
Brendan ReapTrustee
Brian NachwalterTrustee
Calvin ChatlosTrustee
David BoggsTrustee
David CritelliTrustee
Dennis FisherTrustee
Edward SponzilliTrustee
James CurranTrustee
John GoodwinTrustee
Walter KellerTrustee
Dustin Lynn-BeckettSecretary
Thomas PallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$350
Program Service Revenue
$0
Investment Income
$81
Other Revenue
$-16,987
All Other Contributions
$350
Change in Net Assets
$-28,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,730
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---$3,255
Insurance---$1,650
Fees for Services Legal---$1,108
Advertising---$991
Fees for Services Accounting---$525
Travel---$398
Other Expenses---$58
Office Expenses---$29
Total Functional Expenses$0$0$0$11,730
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$408,321$441,380▲ $33,059
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$39,365
Rent security deposits payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section B, Line 11A

“Form 990 is reviewed by one or more trustess prior to filing”

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
2017-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Berkowitz
Formed
1947
Legal Domicile
Nj
Voting Board Members
14
Independent Board Members
14
Employees
0

Preparer

Firm
Steven a Shapiro CPA Pa
Address
192 McKINLEY PLACE, RIDGEWOOD, NJ 07450
Preparer
Steven a Shapiro
Phone
2019568086
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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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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04110
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03750
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt188959
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Mortgage costs
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred construction costs
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt039365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rent security deposits payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0749459
IRS990ScheduleD/TotalBookValueOtherAssetsAmt092709
IRS990ScheduleD/TotalLiabilityAmt039365
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0441380
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Capital Improvements
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Robert Berkowitz
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0441380
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by one or more trustess prior to filing
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0846668
IRS990/TotalAssetsEOYAmt0870627
IRS990/TotalAssetsGrp/BOYAmt0846668
IRS990/TotalAssetsGrp/EOYAmt0870627
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0350
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt011730
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0428500
IRS990/TotalLiabilitiesEOYAmt0480745
IRS990/TotalLiabilitiesGrp/BOYAmt0428500
IRS990/TotalLiabilitiesGrp/EOYAmt0480745
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0418168
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0389882
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-16556
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0846668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0870627
IRS990/TravelGrp/TotalAmt0398
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt034 Woodbridge Avenue
IRS990/USAddress/CityNm0Highland Park
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008904
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0www.gamma-upsilon.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BERKOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-05
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/FilingSecurityInformation/AtSubmissionCreationDeviceId096426CBDD1053A1BE26F34E73F9BD2F40C7EEC71
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId096426CBDD1053A1BE26F34E73F9BD2F40C7EEC71
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.195.140.217
ReturnHeader/FilingSecurityInformation/IPDt02017-12-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm022:58:50
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN A SHAPIRO CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0192 McKINLEY PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RIDGEWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007450
ReturnHeader/PreparerPersonGrp/PhoneNum02019568086
ReturnHeader/PreparerPersonGrp/PreparationDt02017-12-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN A SHAPIRO
ReturnHeader/ReturnTs02017-12-05T06:02:57-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$870,627
Liabilities
$480,745
Net assets
$389,882
Revenue
-$16,556
Expenses
$11,730
Net income
-$28,286
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