Upsilon Alpha Building Corporation Inc

Nonprofit profile at a glance

EIN
412054806
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Tucson, AZ, USA
Phone
5209714641
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$398,829
Expenses
$479,828
Assets
$1,676,418
Liabilities
$20,439

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JEFF MONGAN (PRESIDENT)

Highest reported compensation

  • TREVOR HENSON (DIRECTOR): $9,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The upsilon alpha building corp collects funds in order to manage and maintain their chapter house.

What it reported doing in 2025

The uabc provides a chapter house to about 152 men of the chapter to conduct its affairs such as residential rooms, for those who live in the chapter house, which in 2025 were 55 men, a place to conduct meetings, a study room to support academic achievement, a kitchen to provide meals and food service, a venue for social events, a place to conduct philanthropic events, career mentoring presentations, family events and a base of operations to support other volunteer community services. In addition, uabc allows non resident members a venue to conduct their fraternity related activities, as well as, meals and food service and other activities as previously stated.

Operating model

Revenue model
Earned-program. 63% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -20.3%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 3.49; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 2%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 20.7% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 13.7% per year; rating input score 100; 78th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 11th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $446K in reported program spending
  • Leadership: top reported pay $10K · 9 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.