Delta Epsilon ACB Delta Sigma Phi

Nonprofit profile at a glance

EIN
262648250
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Rolla, MO, USA
Phone
3142770750
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$499,897
Expenses
$309,074
Assets
$1,661,476
Liabilities
$35,753

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Glenn Hay (President)
  • Bob Benezette (Vice President)
  • Edward Harster (Vice President)

People named in this filing

  • Cooper Davis (Director)
  • Brayden Pratt (Director)
  • Glenn Hay (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide alumni support to undergraduate fraternity members through housing, meal plans, scholarships and overall managerial support.

What it reported doing in 2024

Supported the Delta Sigma fraternity on the campus of the Missouri University of Science and Technology in Rolla, MO.

Operating model

Revenue model
Earned-program. 93% 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

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.7%; rating input score 44
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • 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: 38.2%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 5.38; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -1.8% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 43.7% of revenue deployed · 70.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $218K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2015 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 — Financial Efficiency: Mission deployment rate scored 44/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.