Civic Intelligence

Gamma Upsilon Alumni Association of Kappa Sigma Inc

990 • Fiscal year 2018 • EIN 90-0646380

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 13, 2018

Organization ProfileGAMMA-UPSILON.ORG
34 Woodbridge AveHighland Park, NJ 08904

(732) 572-7070

Siviq Scores

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

Liabilities / Assets

90th percentile

0.84x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2018

Net Margin

100th percentile

146%

Higher net margin than 100% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2018

Asset Growth

98th percentile

133%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

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

Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$2,032,105

Up $1,161,478 (+133%) from 2017

Net Assets

Down

$327,225

Down $62,657 (-16%) from 2017

Liabilities

Up

$1,704,880

Up $1,224,135 (+255%) from 2017

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$24,968

Down $8,412 (-51%) from 2017

Expenses

Down

$11,471

Down $259 (-2.2%) from 2017

Net Income

Down

-$36,439

Down $8,153 (-29%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth98th 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

2018

Assets$2,032,105
Liabilities$1,704,880
Net Assets$327,225
Open 2018 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

2018

Revenue-$24,968
Expenses$11,471
Net Income-$36,439
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 13, 2018
Return Version
2017v2.3
Gross Receipts
$222,284
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

We own and operate a fraternity house for the undergraduate members of kappa sigma fraternity at rutgers university in new brunswick, nj.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$838,418$1,413,653▲ $575,235
Loans From Officers Directors$441,380$777,774▲ $336,394
Investments in Publicly Traded Securities-$550,000-
Cap Stk Tr Prin Current Funds$389,882$327,225▼ $62,657
Cash and Non-Interest-Bearing Accounts$18,458$30,959▲ $12,501
Intangible Assets$3,750$24,135▲ $20,385
Savings and Temporary Cash Investments$10,001$3,206▼ $6,795
Total Assets$870,627$2,032,105▲ $1,161,478
Other Assets Total-$10,152-
Liabilities
Other Liabilities$39,365$927,106▲ $887,741
Total Liabilities$480,745$1,704,880▲ $1,224,135
Net Assets / Fund Balance
Total Net Assets Fund Balance$389,882$327,225▼ $62,657
Total Liabilities and Net Assets / Fund Balance$870,627$2,032,105▲ $1,161,478

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,413,096-$1,413,096
Equipment$18,711-$18,711
Other Land Buildings$-18,154$18,154-
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Robert BerkowitzPresident
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
Brian MallenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$656
Program Service Revenue
$0
Investment Income
$5
Other Revenue
$-25,629
All Other Contributions
$656
Change in Net Assets
$-36,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,471
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 Accounting---$2,075
Office Expenses---$813
Conferences and Meetings---$630
Other Expenses---$78
Total Functional Expenses$0$0$0$11,471
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$441,380$777,774▲ $336,394
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Magyar Mortgage$884,743
Rent Security Deposits Payable$42,363
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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

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

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Gamma Upsilon Alumni Association of
EIN
90-0646380
Phone
7325727070
Address
34 WOODBRIDGE AVE, HIGHLAND PARK, NJ 08904

Signing Officer

Name
Robert Berkowitz
Title
President
Phone
7325727070
Signed
2018-12-13

Organization Details

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

Preparer

Firm
Donna Campanaro
Address
537 WOODSIDE LN, BRANCHBURG, NJ 08876-3865
Preparer
Donna Campanaro
Phone
9089170484
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“None in current fiscal year”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 2,048”

Raw XML Appendix390 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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0471337
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1201009
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt252765
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt352663
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0INVESTMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1CAPITAL IMPROVEMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2INVESTMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3INVESTMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0446000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt150000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt250000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ROBERT BERKOWITZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ROBERT BERKOWITZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2CALVIN CHATLOS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3TAMARIN DRAZIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2TRUSTEE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3false
IRS990ScheduleL/TotalBalanceDueAmt0777774
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NONE IN CURRENT FISCAL YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY ONE OR MORE TRUSTEES PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 2,048
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0870627
IRS990/TotalAssetsEOYAmt02032105
IRS990/TotalAssetsGrp/BOYAmt0870627
IRS990/TotalAssetsGrp/EOYAmt02032105
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0656
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt011471
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0480745
IRS990/TotalLiabilitiesEOYAmt01704880
IRS990/TotalLiabilitiesGrp/BOYAmt0480745
IRS990/TotalLiabilitiesGrp/EOYAmt01704880
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0389882
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0327225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-25624
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0-24968
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0870627
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02032105
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt034 WOODBRIDGE AVE
IRS990/USAddress/CityNm0HIGHLAND PARK
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008904
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0GAMMA-UPSILON.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BERKOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07325727070
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAMMA UPSILON ALUMNI ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0KAPPA SIGMA INC
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0900646380
ReturnHeader/Filer/PhoneNum07325727070
ReturnHeader/Filer/USAddress/AddressLine1Txt034 WOODBRIDGE AVE
ReturnHeader/Filer/USAddress/CityNm0HIGHLAND PARK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008904
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A6D295316FE6000E8E47B5AE0CB271AAE6CC5ED1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A6D295316FE6000E8E47B5AE0CB271AAE6CC5ED1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.70.132.69
ReturnHeader/FilingSecurityInformation/IPDt02018-12-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:06:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0811009747
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONNA CAMPANARO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0537 WOODSIDE LN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRANCHBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0088763865
ReturnHeader/PreparerPersonGrp/PhoneNum09089170484
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONNA CAMPANARO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-12-14T11:06:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,032,105
Liabilities
$1,704,880
Net assets
$327,225
Revenue
-$24,968
Expenses
$11,471
Net income
-$36,439
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