Delta Gamma Fraternity Housing Corporation

Nonprofit profile at a glance

EIN
311281749
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6144875599
Rating confidence
Limited

Official website

Reported finances

Revenue
$13,200,797
Expenses
$13,236,402
Assets
$53,864,301
Liabilities
$43,177,688

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

Leadership & pay

7 people listed

Executive titles in this filing

  • TRACEY WILLIAMS (FRATERNITY EXECUTIVE DIRECTOR)
  • AMY AYRES (FHC DIRECTOR/FRATERNITY PRESIDENT)

Highest reported compensation

  • TRACEY WILLIAMS (FRATERNITY EXECUTIVE DIRECTOR): $202,071 total reported compensation
  • AMANDA REYMANN (DIRECTOR OF HOUSING OPERATIONS): $107,147 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To administer and protect housing and housing operations related to delta gamma fraternity, its chapters, and local house corporations.

What it reported doing in 2024

Human resources and general adminstrative services - the organization provides various employment services such as recruiting, contracts, performance reviews, hiring and termination language to the fhc participants. The organization also provides information such as training manuals, webinars, minutes tracking, budgets and reporting forms for all house corporations of delta gamma fraternity.

Operating model

Revenue model
Earned-program. 90% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 67
  • Accountability: 91
  • Sustainability: 50
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 4th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 97.9%; rating input score 98; 29th 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; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 4.07; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.8; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0.2%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 15.9% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 5 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 5 filed program accomplishments
  • Leadership: top reported pay $202K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.7M reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.