Form 990 for tax year 2023
Filed by DELTA UPSILON INTERNATIONAL FRATERNITY INC.
Totals
- Total revenue
- $3,496,689
- Total expenses
- $2,458,205
- Contributions and grants received
- $301,136
- Grants paid
- $36,346
- Program service revenue
- $2,245,638
- Investment income
- $851,535
- Other revenue
- $98,380
- Total assets, end of year
- $5,998,202
- Total liabilities, end of year
- $959,327
- Net assets or fund balances, end of year
- $5,038,875
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$301,136
-
2a · Program service revenue: MEMBERSHIP DUES
total $1,215,710 · related or exempt $1,215,710
-
2b · Program service revenue: LOSS PREVENTION
total $851,920 · related or exempt $851,920
-
2c · Program service revenue: CONVENTION AND SEMINAR
total $134,078 · related or exempt $134,078
-
2d · Program service revenue: INTEREST AND FEES ON LOANS
total $43,930 · related or exempt $43,930
-
3 · Investment income
total $94,697 · unrelated business $16,778 · excluded $77,919
-
5 · Royalties
total $34,195 · excluded $34,195
-
7a · Gross sales of assets other than inventory
securities $1,512,968
-
7b · Less cost or other basis and sales expenses
securities $756,130
-
7c · Gain or loss
securities $756,838
-
7d · Net gain or loss
total $756,838 · excluded $756,838
-
11a · Other revenue: OTHER INCOME
total $64,185 · related or exempt $64,185
-
11e · Other revenue, total
$64,185
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $36,346
-
5 · Compensation of officers, directors and key employees
total $244,552
-
7 · Other salaries and wages
total $654,459
-
8 · Pension plan contributions
total $20,609
-
9 · Other employee benefits
total $78,638
-
10 · Payroll taxes
total $68,608
-
11b · Fees: legal
total $525
-
11c · Fees: accounting
total $25,088
-
11f · Fees: investment management
total $16,778
-
11g · Fees: other
total $128,815
-
12 · Advertising and promotion
total $7,098
-
13 · Office expenses
total $83,600
-
14 · Information technology
total $83,698
-
16 · Occupancy
total $62,570
-
17 · Travel
total $291,445
-
19 · Conferences, conventions and meetings
total $306,167
-
20 · Interest
total $4,950
-
22 · Depreciation, depletion and amortization
total $1,961
-
23 · Insurance
total $209,264
-
24a · Other expenses: PRINTING AND PUBLICATIO
total $29,531
-
24b · Other expenses: BAD DEBT
total $23,515
-
24c · Other expenses: BANK AND CC FEES
total $19,879
-
24d · Other expenses: OTHER
total $17,791
-
24e · All other expenses
total $42,318
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $439,390 · end of year $590,870
-
2 · Savings and temporary cash investments
beginning of year $437,446 · end of year $1,578,638
-
3 · Pledges and grants receivable
beginning of year $59,491 · end of year $300,950
-
4 · Accounts receivable
beginning of year $565,866 · end of year $249,559
-
8 · Inventories for sale or use
beginning of year $45,276 · end of year $53,052
-
9 · Prepaid expenses and deferred charges
beginning of year $21,417 · end of year $92,785
-
10a · Land, buildings and equipment: cost or other basis
$168,990
-
10b · Land, buildings and equipment: accumulated depreciation
$166,235
-
10c · Land, buildings and equipment, net
beginning of year $4,716 · end of year $2,755
-
11 · Investments: publicly traded securities
beginning of year $2,264,506 · end of year $1,718,292
-
12 · Investments: other securities
beginning of year $1,689,962 · end of year $1,147,352
-
15 · Other assets
beginning of year $216,136 · end of year $263,949
-
17 · Accounts payable and accrued expenses
beginning of year $97,384 · end of year $323,870
-
19 · Deferred revenue
beginning of year $38,934 · end of year $332,179
-
24 · Unsecured notes and loans payable
beginning of year $146,410 · end of year $142,717
-
25 · Other liabilities
beginning of year $649,036 · end of year $160,561
-
27 · Net assets without donor restrictions
beginning of year $4,812,442 · end of year $5,038,875
Mission and programs · 2023
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.
Activities or mission (Part I)
TO ESTABLISH UNDERGRADUATE CHAPTERS AND TO PROMOTE AND ENHANCE DEVELOPMENT AND EDUCATION.
-
CHAPTER SERVICES: THE FRATERNITY PROVIDES SERVICES TO ITS 73 CHAPTERS INCLUDING REGULAR STAFF VISITS, PUBLICATIONS AND RESOURCES, OVERSIGHT, AND GUIDANCE. THE FRATERNITY ALSO PROVIDES A RISK MANAGEMENT PROGRAM FOR ALL CHAPTERS AND THEIR MEMBERS.
-
ALUMNI SERVICES: THE FRATERNITY PROVIDES SERVICES TO ITS OVER 65,000 ALUMNI PRIMARILY THROUGH THE MAINTENANCE AND UPDATING OF MEMBERSHIP RECORDS.
-
EDUCATIONAL LEADERSHIP CONFERENCES: THE FRATERNITY HOLDS VARIOUS CONFERENCES WHICH DISSEMINATE LEADERSHIP AND EDUCATIONAL INFORMATION AND MATERIALS INCLUDING THE PRESIDENTS ACADEMY, THE RECRUITMENT SYMPOSIUM, REGIONAL LEADERSHIP ACADEMIES AND THE ANNUAL LEADERSHIP INSTITUTE.
-
QUARTERLY MAGAZINE: THE FRATERNITY PUBLISHES A QUARTERLY MAGAZINE WHICH CONTAINS BOTH EDUCATIONAL AND FRATERNITY SPECIFIC INFORMATION. IT IS DISTRIBUTED TO OVER 60,000 INDIVIDUALS.
-
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.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Justin KirkJUSTIN KIRK
EXECUTIVE DIRECTOR
- Total calculated
- $262,784
- From this org
- $254,301
- From related orgs
- $0
- Other
- $8,483
- Hours/week
- 22
Schedule J breakdown matched by us
- Base
- $254,301
- Bonus
- $0
- Other
- $0
- Deferred
- $3,887
- Nontaxable benefits
- $4,596
- Filer's total
- $262,784
-
Noah BortonNOAH BORTON
ASSOCIATE EXECUTIVE
- Total calculated
- $103,585
- From this org
- $89,741
- From related orgs
- $0
- Other
- $13,844
- Hours/week
- 40
-
Raymond GrindelRAYMOND GRINDEL
FORMER ASSOCIATE EXECUTIVE
- Total calculated
- $7,210
- From this org
- $7,210
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Rodney W BarleenRODNEY W BARLEEN
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Derrick M CollinsDERRICK M COLLINS
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Michael DaleyMICHAEL DALEY
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Timothy C DowdTIMOTHY C DOWD
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Andrew M DunhamANDREW M DUNHAM
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Andrew D MartinANDREW D MARTIN
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Dr John RobertsDR JOHN ROBERTS
ALUMNI DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Logan CaudillLOGAN CAUDILL
UNDERGRADUATE DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Aiden PowellAIDEN POWELL
UNDERGRADUATE DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Thomas DureinTHOMAS DUREIN
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Brad M JohnBRAD M JOHN
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
Aaron ClevengerAARON CLEVENGER
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
David P WhitmanDAVID P WHITMAN
TREASURER
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
The filer's explanations (Part III)
- PART I, LINE 3
- THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS APPROVED BY THE BOARD OF DIRECTORS AND IS EVIDENCED WITH A WRITTEN EMPLOYMENT CONTRACT THAT DEFINES VARIOUS TERMS OF EMPLOYMENT.
- PART II, LINE 1
- THE EXECUTIVE DIRECTOR IS ALSO THE EXECUTIVE DIRECTOR FOR THE DELTA UPSILON EDUCATIONAL FOUNDATION (DUEF). THE W-2 WAGES ARE PAID BY THE DELTA UPSILON INTERNATIONAL FRATERNITY (DUIF). DUIF CHARGES THE DUEF FOR ITS ALLOCABLE SHARE OF WAGES FOR SERVICES PERFORMED ON BEHALF OF DUEF. THE AMOUNT OF W-2 WAGES CHARGED TO THE DUEF FOR THE TAX YEAR TOTALED $129,625.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 30 April 2026
- IRS schema version
- 2023v6.0
- Source object
- 202611249349301036
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