Civic Intelligence

Delta Upsilon Fraternity

990 • Fiscal year 2019 • EIN 91-2121849

Jul 01, 2018 to Jun 30, 2019 • Filed on Sep 20, 2019

815 NE Ruby StreetPullman, WA 99163

(425) 213-3251

Siviq Scores

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

Liabilities / Assets

84th percentile

0.27x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

98th percentile

1.90x

Higher debt load relative to revenue than 98% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Net Margin

99th percentile

95%

Higher net margin than 99% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2019

Asset Growth

72nd percentile

11%

Faster asset growth than 72% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

7th percentile

-34%

Faster revenue growth than 7% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$356,710

Up $35,623 (+11%) from 2018

Net Assets

Up

$260,575

Up $47,929 (+23%) from 2018

Liabilities

Down

$96,135

Down $12,306 (-11%) from 2018

Revenue

Down

$50,611

Down $26,132 (-34%) from 2018

Expenses

Down

$2,682

Down $79 (-2.9%) from 2018

Net Income

Down

$47,929

Down $26,053 (-35%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $202,569Liabilities 2010: $206,651Net Assets 2010: -$4,0822010Assets 2011: $212,143Liabilities 2011: $197,125Net Assets 2011: $15,0182011Assets 2012: $211,502Liabilities 2012: $182,543Net Assets 2012: $28,9592012Assets 2013: $207,885Liabilities 2013: $174,959Net Assets 2013: $32,9262013Assets 2014: $251,289Liabilities 2014: $163,407Net Assets 2014: $87,8822014Assets 2015: $278,548Liabilities 2015: $146,435Net Assets 2015: $132,1132015Assets 2016: $234,918Liabilities 2016: $173,886Net Assets 2016: $61,0322016Assets 2017: $272,894Liabilities 2017: $134,229Net Assets 2017: $138,6652017Assets 2018: $321,087Liabilities 2018: $108,441Net Assets 2018: $212,6462018Assets 2019: $356,710Liabilities 2019: $96,135Net Assets 2019: $260,5752019Assets 2020: $375,485Liabilities 2020: $82,000Net Assets 2020: $293,4852020Assets 2021: $401,038Liabilities 2021: $64,784Net Assets 2021: $336,2542021Assets 2022: $311,996Liabilities 2022: $53,054Net Assets 2022: $258,9422022Assets 2023: $584,634Liabilities 2023: $350,000Net Assets 2023: $234,6342023Assets 2024: $502,839Liabilities 2024: $350,000Net Assets 2024: $152,8392024

Highlighted filing

2019

Assets$356,710
Liabilities$96,135
Net Assets$260,575

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $277,3702010Revenue 2011: $266,980Expenses 2011: $247,880Net Income 2011: $19,1002011Expenses 2012: $305,4202012Expenses 2013: $304,0502013Revenue 2014: $313,164Expenses 2014: $258,208Net Income 2014: $54,9562014Revenue 2015: $296,482Expenses 2015: $252,251Net Income 2015: $44,2312015Revenue 2016: $11,238Expenses 2016: $82,319Net Income 2016: -$71,0812016Revenue 2017: $325,388Expenses 2017: $247,755Net Income 2017: $77,6332017Revenue 2018: $76,743Expenses 2018: $2,761Net Income 2018: $73,9822018Revenue 2019: $50,611Expenses 2019: $2,682Net Income 2019: $47,9292019Revenue 2020: $69,143Expenses 2020: $10,051Net Income 2020: $59,0922020Revenue 2021: $46,629Expenses 2021: $3,860Net Income 2021: $42,7692021Revenue 2022: -$55,514Expenses 2022: $21,798Net Income 2022: -$77,3122022Revenue 2023: -$14,539Expenses 2023: $9,769Net Income 2023: -$24,3082023Revenue 2024: -$56,700Expenses 2024: $25,095Net Income 2024: -$81,7952024

Highlighted filing

2019

Revenue$50,611
Expenses$2,682
Net Income$47,929
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Sep 20, 2019
Return Version
2018v3.1
Gross Receipts
$95,000
Mission and Program Overview

Mission

NONE

University fraternal organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$212,646$260,575▲ $47,929
Land, Buildings, and Equipment, Net$269,290$254,414▼ $14,876
Cash and Non-Interest-Bearing Accounts$51,797$102,296▲ $50,499
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$321,087$356,710▲ $35,623
Liabilities
Mortgage Notes Payable Secured by Investment Property$108,441$96,135▼ $12,306
Total Liabilities$108,441$96,135▼ $12,306
Net Assets / Fund Balance
Total Net Assets Fund Balance$212,646$260,575▲ $47,929
Total Liabilities and Net Assets / Fund Balance$321,087$356,710▲ $35,623

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$242,720$220,010-
Other Land Buildings$4,821$18,392-
Equipment$6,873$24,112-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marc LauricellaOfficer
Ryan SchandlOfficer
Tim NygaardOfficer
Casey WhitcombTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$50,611
Change in Net Assets
$47,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,682
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
Other Expenses$605$761-$605
Total Functional Expenses$605$2,077$0$2,682
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
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 11B

A copy of form 990 will be provided to the organization's governing body before it was filed.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Delta Upsilon Fraternity
EIN
91-2121849
Phone
4252133251
Address
815 NE RUBY STREET, PULLMAN, WA 99163

Signing Officer

Name
Casey Whitcomb
Title
Alumni Treasurer
Phone
4252133251
Signed
2019-09-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casey Whitcomb
Formed
1976
Legal Domicile
Wa
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Traner Smith & Co Pllc
Address
201 FIFTH AVENUE S SUITE 202, EDMONDS, WA 98020
Preparer
Kenneth G Smith CPA Pfs
Phone
4256408650
Raw XML Appendix280 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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ReturnHeader/ReturnTs02019-09-26T14:44:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.03$3.50$1.53$0.57$0.25$0.82
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.85$3.50$2.35$0.15$0.10$0.24
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.53$2.59$0.56$0.22$0.77
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.65$3.36$0.47$0.04$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.75$0.82$2.93$0.69$0.10$0.59
2019Detailed filing. Detailed filing data is available for this year.$3.57$0.96$2.61$0.51$0.03$0.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$1.08$2.13$0.77$0.03$0.74
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$1.34$1.39$3.25$2.48$0.78
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$1.74$0.61$0.11$0.82$0.71
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$1.46$1.32$2.96$2.52$0.44
2014Detailed filing. Detailed filing data is available for this year.$2.51$1.63$0.88$3.13$2.58$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$1.75$0.33$3.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$1.83$0.29$3.05
2011Summary only. Only limited summary data is available for this year.$2.12$1.97$0.15$2.67$2.48$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$2.07$0.04$2.77
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)7 • <$500k nonprofits