Alpha Epsilon Pi - Beta Chapter

Nonprofit profile at a glance

EIN
161134405
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Ithaca, NY, USA
Phone
8456425652
Rating confidence
Limited
Sector
Student Sororities, Fraternities
Affiliation
Judaism

Official website

Reported finances

Revenue
$114,587
Expenses
$98,987
Assets
$20,000
Liabilities
$729

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • JAY SIROT (PRESIDENT)
  • ANDY ZHOU (VICE PRESIDENT)

People named in this filing

  • JAY SIROT (PRESIDENT)
  • ANDY ZHOU (VICE PRESIDENT)
  • ETHAN COHEN (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Alpha epsilon pi, the jewish fraternity of north america, was founded to provide opportunities for jewish men seeking the best possible college and fraternity experience. We have maintained the integrity of our purpose by strengthening our ties to the jewish community and serving as a link between high school and career. Alpha epsilon pi develops leadership for the north american jewish community at a critical time in a young man's life. Alpha epsilon pi's role is to encourage the jewish student to remain dedicated to jewish ideals, values, and ethics and to prepare the student to be one of tomorrow's leaders so that he may help himself, his family, his community, and his people.

What it reported doing in 2017

To provide members of this college fraternity with room, board and a home like setting for social functions.

Operating model

Revenue model
Earned-program. 100% 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: 90
  • Accountability: 82
  • Sustainability: 50
  • Growth: 20

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; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 13.6%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 43; 43rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.8% per year; rating input score 0; 29th percentile among comparable filings
  • Asset growth: 133.2% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • 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 — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 43/100.