Alpha Tau Omega Fraternity
Nonprofit profile at a glance
- EIN
- 450103240
- IRS 990 coverage
- 2025–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022, Form 990-N 2022
- Location
- Fargo, ND, USA
- Phone
- 7635163914
- Rating
- 53
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $225,666
- Expenses
- $220,796
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Nick Hornbuckle (President)
- Gus Johnson (Vice President)
People named in this filing
- Nick Hornbuckle (President)
- John Patrou (Treasurer)
- Gus Johnson (Vice President)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Epsilon Delta chapter of Alpha Tau Omega at North Dakota State University serves as a premier leadership development organization. Our mission is to foster character and brotherhood while actively serving the Fargo-Moorhead community. Most notably our significant activities include a dedicated partnership with Down Home a local non-profit that empowers families emerging from homelessness. Our members provide both financial support and volunteer labor to assist in transforming empty houses into stable furnished homes helping families in our community regain their dignity and independence.
What it reported doing in 2025
To provide a structured residential and social environment for 65 members at North Dakota State University. The program focuses on: Leadership Development: Providing members with organizational management experience through executive roles such as managing financial statements and IRS compliance. Community Philanthropy: Organizing and executing service projects in the Fargo-Moorhead area specifically providing volunteer labor and financial support for Down Home to furnish residences for families transitioning out of homelessness. Member Benefits: Providing housing specialized group meals and social activities that foster brotherhood and academic success within the NDSU community.
Operating model
- Revenue model
- Earned-program. 81% 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
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 10
- Transparency & Controls: 94
- Accountability: 88
- Sustainability: 27
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 10.7%; rating input score 11
- Program expense ratio: 11%; rating input score 11
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th 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: 2.2%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 18.6% per year; rating input score 100; 85th percentile among comparable filings
- Asset growth: -49.6% per year; rating input score 0; 1st percentile among comparable filings
Details
- Where the money goes: 10.7% of revenue deployed · 11% of spending went to programs
- Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $24K in reported program spending
- Leadership: top reported pay $0 · 7 people listed
- Consistency: 24 of 26 current checks pass · 2 findings to review
- Schedules: 3 filed schedules · includes grants
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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 11/100.
- High — Financial Efficiency: Program expense ratio scored 11/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- Moderate — Sustainability: Operating margin scored 41/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX GrantsToDomesticOrgs column sum did not reconcile in the filed values.