Delta Epsilon Sigma National Scholastic Honor Society
Nonprofit profile at a glance
- EIN
- 416038602
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Aston, PA, USA
- Phone
- 6105585573
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Student Sororities, Fraternities
- Affiliation
- Christianity
Reported finances
- Revenue
- $81,215
- Expenses
- $107,719
- Assets
- $464,973
- Liabilities
- $65,173
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- LUIGI BRADIZZA (PRESIDENT)
Highest reported compensation
- CLAUDIA MARIE KOVACH (EXECUTIVE DI): $7,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization founded in 1939, is a national scholastic honor society for students, faculty, and alumni of colleges and universities with a catholic tradition in the united states to promote education.
What it reported doing in 2024
The society distributes its journal to all active members twice a year.
Operating model
- Revenue model
- Membership-supported. 75% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 93
- Accountability: 74
- Sustainability: 34
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.3%; rating input score 97
- Program expense ratio: 73.5%; rating input score 73
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 80th 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: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -32.6%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 4.32; rating input score 47; 47th percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 7%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: -1.2% per year; rating input score 0; 47th percentile among comparable filings
- Revenue growth: -1.9% per year; rating input score 0; 53rd percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 39th percentile among comparable filings
Details
- Where the money goes: 97.3% of revenue deployed · 73.5% of spending went to programs
- Governance: 8 of 8 board members independent · 3 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $79K in reported program spending
- Leadership: top reported pay $8K · 8 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes grants
- Filing history: 14 filing years from 2011 to 2024
- 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 — Accountability: Governance controls: 5 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.
- High — Sustainability: Officer compensation ratio scored 17/100.