DELTA UPSILON FRATERNITY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

DAN ROTHROCK

Phone

5094219772

Tax Period

2024-07-01 to 2025-06-30

DELTA UPSILON FRATERNITY, founded in 1976, is a micro nonprofit that reported $60K in total revenue in fiscal year 2024.

Mission

THE ORGANIZATION IS A 501(C)(7) SOCIAL FRATERNITY THAT PROVIDES PROGRAMS TO SUPPORT MEMBER DEVELOPMENT, LEADERSHIP, AND ENGAGEMENT. GUIDED BY ITS MISSION TO BUILD BETTER MEN THROUGH GENUINE BROTHERHOOD AND THE PRINCIPLES OF FRIENDSHIP, CHARACTER, CULTURE, AND JUSTICE, THE ORGANIZATION SPONSORED SELECT OFFICERS FOR LEADERSHIP TRAINING AND FACILITATED MEMBER-FOCUSED ACTIVITIES. WHILE CERTAIN LEADERSHIP INITIATIVES DID NOT ACHIEVE INTENDED OUTCOMES, THE ORGANIZATION CONTINUES TO REFINE ITS APPROACH TO STRENGTHEN MEMBER DEVELOPMENT AND ALIGN ITS PROGRAMS WITH ITS VISION OF FOSTERING POSITIVE COMMUNITY IMPACT.

Program Service Accomplishments

Program 1

THE ORGANIZATION IS A 501(C)(7) SOCIAL FRATERNITY THAT PROVIDES PROGRAMS TO SUPPORT MEMBER DEVELOPMENT, LEADERSHIP, AND ENGAGEMENT. GUIDED BY ITS MISSION TO BUILD BETTER MEN THROUGH GENUINE...

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $4,569

Other Revenue $-64,634

TOTAL REVENUE $-60,065

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $7,675

TOTAL EXPENSES $7,675

Year-over-Year Comparison

	2024	2023	Change
Revenue	$-60,065	$-56,700	+0.1%
Expenses	$7,675	$25,095	-0.7%
Net Income	$-67,740	$-81,795	-0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAN ROTHROCK	TREASURER	0.80	Officer Director	$0	$0	$0
TIM NYGAARD	PRESIDENT	0.50	Officer Director	$0	$0	$0
KEVIN FITZGERALD	BOARD MEMBER	0.50	Director	$0	$0	$0
MARC LAURICELLA	BOARD MEMBER	0.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$-60,065	$7,675	$431,273	$-67,740
2024	No data	No data	No data	No data
2023	$-14,539	$9,769	$584,634	$-24,308
2022	$-55,514	$21,798	$311,996	$-77,312
2021	$46,629	$3,860	$401,038	$42,769
2020	$69,143	$10,051	$375,485	$59,092
2019	$50,611	$2,682	$356,710	$47,929
2018	$76,743	$2,761	$321,087	$73,982