Beta Sigma Educational Foundation

Nonprofit profile at a glance

EIN
471071889
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-N 2023
Location
Dallas, TX, USA
Phone
4696884514
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$211,075
Expenses
$81,714
Assets
$169,562
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • PAULETTE MUELLER (Vice President)
  • SUSIE WOODALL (President)

People named in this filing

  • PAULETTE MUELLER (Vice President)
  • EMILY HOLLIS (Treasurer)
  • SUSIE WOODALL (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 beta sigma educational foundation was created to solicit donations, to fund educational buildings or educational portion of new construction of fraternity and sorority houses and assist in continued maintenance/funding of the educational portion of a fraternity or sorority house.

What it reported doing in 2025

Grants to fund educational buildings or education portion of new construction of fraternity and sorority houses and assist in continued maintenance/funding of the educational portion of a fraternity and sorority house.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 94
  • Accountability: 88
  • Sustainability: 79
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.9%; rating input score 38
  • Program expense ratio: 97.9%; rating input score 98
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • 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: 61.3%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.08; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -11.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -17.7% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -18% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 37.9% of revenue deployed · 97.9% of spending went to programs
  • Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 38/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.