Delta Gamma Fraternity Management Corporation

Nonprofit profile at a glance

EIN
464931616
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-N 2014
Location
Columbus, OH, USA
Phone
6144818169
Rating confidence
Limited
Sector
Single Organization Support

Reported finances

Revenue
$1,133,838
Expenses
$1,439,731
Assets
$2,818,233
Liabilities
$229,894

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)

Highest reported compensation

  • TRACEY WILLIAMS (FRATERNITY EXECUTIVE DIRECTOR): $202,071 total reported compensation
  • AMANDA REYMANN (DIRECTOR OF HOUSING OPERATTIONS): $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 establish and provide a suitable social environment for the sole use and benefit of collegiate chapter of delta gamma fraternity, by, but not limited to, owning, equipping maintaining, and managing a chapter house (facility or accommodations) for pleasure, recreation, and other nonprofitable purposes including the social gathering and enrichment of its members and to that end to acquire by gift, devise, purchase, or otherwise real and personal property and to sell, convey, exchange, lease, mortgage, pledge, or otherwise encumber such property. Such property to be used as a meeting place to foster high ideals of friendship amongst its members, to promote their educational and cultural interests, to create in them good qualities of character. The corporation does not contemplate any pecuniary gain or profit incidental or otherwise to its members.

What it reported doing in 2024

Provided housing resources for independent local chapters of delta gamma fraternity which do not have a separate local house corporation entity.

Operating model

Revenue model
Earned-program. 95% 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: 65
  • Accountability: 91
  • Sustainability: 34
  • Growth: 60

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: -27%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.96; rating input score 64; 64th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 1.8%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 15.7% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 11.6% 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: 1 filed program accomplishment
  • Leadership: top reported pay $202K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $274K reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 2 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.
  • High — Sustainability: Operating margin scored 7/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.