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Upsilon Chapter Building Association Of Sigma Pi

  • Irvine, CA
  • Tax-exempt since March 2008
  • EIN: 95-2509899

Organization summary

Type of Nonprofit

Designated as a Corporations created to hold titles for property owned by another nonprofit.

Category: Community Improvement, Capacity Building / Real Estate Organizations (NTEE)

Donations to this organization are not tax deductible.

Summary charts: organization finances over time

Revenue
$131k (2024)

Expenses
$127k (2024)

Total Assets
$520k (2024)

Total Liabilities
$42.7k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$130,548
Expenses
$126,874
Net Income
$3,674
Net Assets
$477,518
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $130,375
99.9%
Investment Income $173
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $520,237
Total Liabilities $42,719
Net Assets $477,518
Compensation
Key Employees and Officers Compensation Related Other
James Lipow (Director) $0 $0 $0
Jay Ross (Director) $0 $0 $0
Matt Sumrow (President) $0 $0 $0
David Finkel (Treasurer) $0 $0 $0
Alfred Hernandez (Director) $0 $0 $0
Nick Rackauckas (Director) $0 $0 $0
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Document Links

990
Filed on May 14, 2025

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$127,023
Expenses
$134,052
Net Income
-$7,029
Net Assets
$473,844
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $127,000
100.0%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $525,816
Total Liabilities $51,972
Net Assets $473,844
Compensation
Key Employees and Officers Compensation Related Other
James Lipow (Director) $0 $0 $0
Jay Ross (Director) $0 $0 $0
Josh Trifunovic (Director) $0 $0 $0
Matt Sumrow (President) $0 $0 $0
David Finkel (Treasurer) $0 $0 $0
Alfred Hernandez (Director) $0 $0 $0
Nick Rackauckas (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 9, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$86,773
Expenses
$100,444
Net Income
-$13,671
Net Assets
$480,873
Notable Sources of Revenue Percent of Total Revenue
Contributions $260
0.3%
Program Services $86,500
99.7%
Investment Income $13
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $480,873
Total Liabilities $0
Net Assets $480,873
Compensation
Key Employees and Officers Compensation Related Other
James Lipow (Director) $0 $0 $0
Liron Nelik (Director) $0 $0 $0
Jay Ross (Director) $0 $0 $0
Josh Trifunovic (Director) $0 $0 $0
Matt Sumrow (President) $0 $0 $0
David Finkel (Treasurer) $0 $0 $0
Alfred Hernandez (Director) $0 $0 $0
Nick Rackauckas (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 9, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$30,690
Expenses
$75,305
Net Income
-$44,615
Net Assets
$494,544
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $30,600
99.7%
Investment Income $90
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $494,544
Total Liabilities $0
Net Assets $494,544
Compensation
Key Employees and Officers Compensation Related Other
Stuart Johnson (Director) $0 $0 $0
James Lipow (Director) $0 $0 $0
Michael Liskey (Director) $0 $0 $0
Ben Marullo (Director) $0 $0 $0
Liron Nelik (Director) $0 $0 $0
Jay Ross (Director) $0 $0 $0
Josh Trifunovic (Director) $0 $0 $0
Matt Sumrow (President) $0 $0 $0
David Finkel (Treasurer) $0 $0 $0
Alfred Hernandez (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 7, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$64,356
Expenses
$97,532
Net Income
-$33,176
Net Assets
$539,159
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $64,050
99.5%
Investment Income $306
0.5%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $539,159
Total Liabilities $0
Net Assets $539,159
Compensation
Key Employees and Officers Compensation Related Other
Stuart Johnson (Director) $0 $0 $0
James Lipow (Director) $0 $0 $0
Michael Liskey (Director) $0 $0 $0
Ben Marullo (Director) $0 $0 $0
Liron Nelik (Director) $0 $0 $0
Jay Ross (Director) $0 $0 $0
Josh Trifunovic (Director) $0 $0 $0
Matt Sumrow (President) $0 $0 $0
David Finkel (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on May 14, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$161,845
Expenses
$122,994
Net Income
$38,851
Net Assets
$572,335
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $161,600
99.8%
Investment Income $245
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $572,335
Total Liabilities $0
Net Assets $572,335

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$151,004
Expenses
$83,038
Net Income
$67,966
Net Assets
$533,484
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $150,900
99.9%
Investment Income $104
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $533,484
Total Liabilities $0
Net Assets $533,484

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$143,205
Expenses
$99,167
Net Income
$44,038
Net Assets
$465,518
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $143,005
99.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $494,364
Total Liabilities $28,846
Net Assets $465,518

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$91,159
Expenses
$88,711
Net Income
$2,448
Net Assets
$421,480
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $0
Investment Income $91,159
100%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $467,627
Total Liabilities $46,147
Net Assets $421,480

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$118,480
Expenses
$75,498
Net Income
$42,982
Net Assets
$419,032
Notable Sources of Revenue Percent of Total Revenue
Contributions $600
0.5%
Program Services $0
Investment Income $117,880
99.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $485,011
Total Liabilities $65,979
Net Assets $419,032

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$100,022
Expenses
$77,298
Net Income
$22,724
Net Assets
$376,050
Notable Sources of Revenue Percent of Total Revenue
Contributions $120
0.1%
Program Services $0
Investment Income $99,902
99.9%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $454,689
Total Liabilities $78,639
Net Assets $376,050

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$127,278
Expenses
$80,409
Net Income
$46,869
Net Assets
$353,326
Notable Sources of Revenue Percent of Total Revenue
Contributions $340
0.3%
Program Services $0
Investment Income $126,938
99.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $372,587
Total Liabilities $19,261
Net Assets $353,326

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$116,452
Expenses
$94,713
Net Income
$21,739
Net Assets
$306,458
Notable Sources of Revenue Percent of Total Revenue
Contributions $360
0.3%
Program Services $0
Investment Income $116,092
99.7%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $332,912
Total Liabilities $26,454
Net Assets $306,458

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$95,122
Expenses
$61,272
Net Income
$33,850
Net Assets
$284,719
Notable Sources of Revenue Percent of Total Revenue
Contributions $480
0.5%
Program Services $0
Investment Income $94,642
99.5%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $309,347
Total Liabilities $24,628
Net Assets $284,719

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

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