Alpha Gamma Delta Fraternity Theta Omega Chapter

Nonprofit profile at a glance

EIN
383878997
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Columbia, SC, USA
Phone
8035280895
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$801,101
Expenses
$865,536
Assets
$273,678
Liabilities
$128,020

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

Leadership & pay

14 people listed

Executive titles in this filing

  • MARIAH HOOVER (PRESIDENT)

People named in this filing

  • MARIAH HOOVER (PRESIDENT)
  • KYLEE LIDDLE (VP CHAPTER WELLNESS)
  • GRACE HAINS (VP ACADEMIC EXCELLENCE)

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 delta is an international womens fraternity that promotes academic excellense philanthropic giving ongoing leadership and personal development and above all a spirit of loving sisterhood guided by purpose. Alpha gamma delta 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 meals housing and chapter programming for an undergraduate 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 80
  • Accountability: 30
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.2%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 4th 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; 5th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • 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: -8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 46.8% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.2% of spending went to programs
  • Governance: 0 of 13 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $824K in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 37 of 39 current checks pass · 2 findings to review
  • Schedules: 1 filed schedules
  • Filing history: 12 filing years from 2013 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 — Accountability: Independent voting board scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.