Delta Phi Epsilon Sorority Inc Gamma Chapter

Nonprofit profile at a glance

EIN
464985768
IRS 990 coverage
2016–2017
Forms available
Form 990 2017
Location
Philadelphia, PA, USA
Phone
2157325901
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Official website

Reported finances

Revenue
$214,098
Expenses
$211,171
Assets
$12,106
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

1 person listed

People named in this filing

  • NICOLE DEFEO (EXECUTIVE DI)

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 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization's exempt purpose is to promote and support social and educational objectives.

What it reported doing in 2017

Chapter sponsors community events annually and participates in social events quarterly as well as hold fundraisers for a philanthropic partner yearly. The chapter holds meetings to discuss items pertinent to the sorority activities.

Operating model

Revenue model
Membership-supported. 83% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 59% for direct work, and 41% for affiliated organizations.

The verdict

STRONG - 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: 88
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 40
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: 4 of 7 controls in place; rating input score 57
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.4%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -35.8% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -34.3% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 27.5% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 100% of spending went to programs
  • Governance: 1 of 1 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $211K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2016 to 2017
  • Contacts: How to reach this organization
  • Related organizations: 3 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Sustainability: Operating margin scored 44/100.