Delta Upsilon Alumni Association

Nonprofit profile at a glance

EIN
366108476
IRS 990-EZ coverage
2011–2012
Forms available
Form 990-EZ 2012
Location
Chicago, IL, USA
Phone
3125058698
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Reported finances

Revenue
$43,973
Expenses
$27,170
Assets
$131,380

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

2 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Student oversight and alumni communication.

What it reported doing in 2012

Operation of a fraternity house on a college campus and maintaining communications with alumni.

Operating model

Revenue model
Earned-program. 83% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 82
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.7%; rating input score 62
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 38.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 4.84; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -138.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -28.1% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 61.7% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2011 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.