Beta Association of Delta Theta Sigma Fraternity
Nonprofit profile at a glance
- EIN
- 251665816
- IRS 990-EZ coverage
- 2014–2024
- Forms available
- Form 990-EZ 2024
- Location
- State College, PA, USA
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $88,168
- Expenses
- $90,383
- Assets
- $308,427
- Liabilities
- $22
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Harold Dietrich (President)
People named in this filing
- Harold Dietrich (President)
- George DeMers (VP)
- David Bastis (Treasurer)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote unity and cooperation in the spirit of agriculture and provide housing for students in Delta Theta Sigma Fraternity.
What it reported doing in 2024
Provided fraternity house for Delta Theta Sigma fraternity which provides housing for 15-20 male students as well as dining facilities and social spaces for 12 -15 female students.
Operating model
- Revenue model
- Earned-program. 81% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 82
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.9%; rating input score 90
- Program expense ratio: 87.6%; rating input score 88
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -2.5%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 3.41; rating input score 77; 77th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 2.7% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 1.9% per year; rating input score 100; 60th percentile among comparable filings
- Asset growth: 5.6% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 89.9% of revenue deployed · 87.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $79K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 5 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.
- Moderate — Sustainability: Operating margin scored 40/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.