Civic Intelligence

Gamma Upsilon Alumni Association of Kappa Sigma Inc

990 • Fiscal year 2019 • EIN 90-0646380

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 24, 2019

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

82nd percentile

0.66x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

94th percentile

4.16x

Higher debt load relative to revenue than 94% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Net Margin

98th percentile

79%

Higher net margin than 98% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2019 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-26%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

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

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$1,507,783

Down $524,322 (-26%) from 2018

Net Assets

Up

$517,494

Up $190,269 (+58%) from 2018

Liabilities

Down

$990,289

Down $714,591 (-42%) from 2018

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin98th percentile

Revenue

Up

$238,245

Up $263,213 (+1054%) from 2018

Expenses

Up

$50,739

Up $39,268 (+342%) from 2018

Net Income

Up

$187,506

Up $223,945 (+615%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth2nd 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

2019

Assets$1,507,783
Liabilities$990,289
Net Assets$517,494
Open 2019 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

2019

Revenue$238,245
Expenses$50,739
Net Income$187,506
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 24, 2019
Return Version
2018v3.1
Gross Receipts
$1,079,960
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$1,413,653$1,395,500▼ $18,153
Cap Stk Tr Prin Current Funds$327,225$517,494▲ $190,269
Loans From Officers Directors$777,774$49,664▼ $728,110
Investments in Publicly Traded Securities$550,000$40,000▼ $510,000
Intangible Assets$24,135$24,040▼ $95
Cash and Non-Interest-Bearing Accounts$30,959$23,516▼ $7,443
Accounts Receivable-$12,181-
Savings and Temporary Cash Investments$3,206$3,211▲ $5
Total Assets$2,032,105$1,507,783▼ $524,322
Other Assets Total$10,152$9,335▼ $817
Liabilities
Other Liabilities$927,106$940,625▲ $13,519
Total Liabilities$1,704,880$990,289▼ $714,591
Net Assets / Fund Balance
Total Net Assets Fund Balance$327,225$517,494▲ $190,269
Total Liabilities and Net Assets / Fund Balance$2,032,105$1,507,783▼ $524,322

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$745,349-$745,349
Other Land Buildings$650,151$36,307$686,458
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Robert BerkowitzPresident
Calvin ChatlosTrustee
David RobertsTrustee
Dennis FischerTrustee
Dominic PanakalTrustee
Dustin Lynn-becketTrustee
John LapeTrustee
John UptonTrustee
Louis Di MeglioTrustee
Michael RojekTrustee
Raymond TalkeTrustee
Richard ColangeloTrustee
Salim ShortSecretary
Jay DavisTreasurer
Robert RiberioVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$0
Investment Income
$328,101
Other Revenue
$-89,956
All Other Contributions
$100
Change in Net Assets
$187,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$50,739
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
Interest---$39,440
Fees for Services Accounting---$3,625
Conferences and Meetings---$3,246
Advertising---$894
Travel---$649
Office Expenses---$399
Other Expenses---$308
Total Functional Expenses$0$0$0$50,739
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$777,774$49,664▼ $728,110
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Magyar Mortgage$853,289
Dining Cost Payable$50,000
Rent Security Deposits Payable$37,336
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
2019-09-24

Organization Details

Principal Officer
Robert Berkowitz
Formed
1947
Legal Domicile
Nj
Voting Board Members
15
Independent Board Members
15
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 2,763”

Raw XML Appendix382 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/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036307
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0686458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0853289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt150000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt237336
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MAGYAR MORTGAGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DINING COST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RENT SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01395500
IRS990ScheduleD/TotalLiabilityAmt0940625
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt037171
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt112493
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0INVESTMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1CAPITAL IMPROVEMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0446000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ROBERT BERKOWITZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1ROBERT BERKOWITZ
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt049664
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 2,763
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02032105
IRS990/TotalAssetsEOYAmt01507783
IRS990/TotalAssetsGrp/BOYAmt02032105
IRS990/TotalAssetsGrp/EOYAmt01507783
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt050739
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01704880
IRS990/TotalLiabilitiesEOYAmt0990289
IRS990/TotalLiabilitiesGrp/BOYAmt01704880
IRS990/TotalLiabilitiesGrp/EOYAmt0990289
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0327225
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0517494
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0238245
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02032105
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01507783
IRS990/TravelGrp/TotalAmt0649
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt034 WOODBRIDGE AVE
IRS990/USAddress/CityNm0HIGHLAND PARK
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008904
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0GAMMA-UPSILON.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BERKOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07325727070
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-24
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/IPDt02019-10-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:26:52
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/PreparationDt02019-09-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONNA CAMPANARO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-10-28T09:26:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,507,783
Liabilities
$990,289
Net assets
$517,494
Revenue
$238,245
Expenses
$50,739
Net income
$187,506
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