ALPHA GAMMA DELTA FRATERNITY Theta Iota Chapter

Nonprofit profile at a glance

EIN
351777466
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Bowling Green, KY, USA
Phone
5028369512
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$250,058
Expenses
$250,058
Assets
$150,438
Liabilities
$5,839

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • Abigale Wright (CHAPTER PRESIDENT)
  • Sarah Gamble (VICE PRESIDENT CHAPTER WELLNESS)
  • Lily Hooper (VICE PRESIDENT ACADEMIC EXCELENCE)
  • Tiffany Kelly (VICE PRESIDENT RECRUITMENT)
  • Grace Rutledge (VICE PRESIDENT FINANCE)
  • Emily Damron (VICE PRESIDENT ADMINISTRATION)

People named in this filing

  • Colleen Cotton (CHAPTER ADVISOR)
  • Sarah Walther (FINANCE TEAM ADVSIOR / PHILANTHROPY TEAM ADVISOR)
  • Megan Treadway (CHAPTER WELLNESS TEAM ADVISOR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Alpha Gamma Dela is an international women's fraternity that promotes academic excellence, philanthropic giving, ongoing leadership, personal development, and above all, a spirit of loving sisterhood. Guided by our Purpose, Alpha Gamma Deltas strive to attain a higher standard, thereby improving their lives, the lives of those around them, and the communities in which they live. Together, we continually work to: Inspire the Woman, Impact the World.

What it reported doing in 2024

Provided housing, meals and programming to a local chapter of a national collegiate social fraternity

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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

REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 0%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 22.2% per year; rating input score 100; 86th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 26 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $250K in reported program spending
  • Leadership: top reported pay $0 · 25 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • Filing history: 10 filing years from 2014 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.