Delta Upsilon International Fraternity Inc

Nonprofit profile at a glance

EIN
351964887
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Indianapolis, IN, USA
Phone
3178758900
Rating confidence
Limited

Official website

Reported finances

Revenue
$3,496,689
Expenses
$2,458,205
Assets
$5,998,202
Liabilities
$959,327

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • JUSTIN KIRK (EXECUTIVE DIRECTOR)
  • THOMAS DUREIN (PRESIDENT)

Highest reported compensation

  • JUSTIN KIRK (EXECUTIVE DIRECTOR): $262,784 total reported compensation
  • NOAH BORTON (ASSOCIATE EXECUTIVE): $103,585 total reported compensation
  • RAYMOND GRINDEL (FORMER ASSOCIATE EXECUTIVE): $7,210 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The fraternity is committed to building better men for a global society through service, leadership development, and lifelong personal growth of our diverse membership.

What it reported doing in 2023

Global service initiative (gsi): the fraternity offers members and non-members the opportunity to fundraise and engage in direct service in developing nations and regions of the world while uniting their actions with the principles of the fraternity. Throughout the year, chapters and colonies raise funds for the gsi to support the projects that brothers will complete hands-on during the immersion trip experience. Through an application process, members travel to, study in, and work with a community where social and economic conditions are substandard.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 51
  • Accountability: 95
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 6th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.44; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 6.2% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 8 of 9 filing controls reported
  • Programs: 5 filed program accomplishments
  • Leadership: top reported pay $263K · 16 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes major donors, foreign activity, and executive pay
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.