Delta Sigma Phi Fraternity
Nonprofit profile at a glance
- EIN
- 840405009
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-N 2024
- Location
- Indianapolis, IN, USA
- Phone
- 3176341899
- Rating confidence
- Limited
Reported finances
- Revenue
- $4,808,812
- Expenses
- $4,122,366
- Assets
- $1,648,355
- Liabilities
- $1,627,254
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- THOMAS WISEMAN ARCHER (NATIONAL PRESIDENT)
- JOHN JENKINS (VICE PRESIDENT)
- JIM LARSON (PAST PRESIDENT)
- PHIL RODRIGUEZ (EXECUTIVE DIRECTOR)
- RY BECK (ASSISTANT EXECUTIVE DIRECTOR)
Highest reported compensation
- PHIL RODRIGUEZ (EXECUTIVE DIRECTOR): $261,018 total reported compensation
- COURTNEY WILLIAMS (CHIEF FINANCIAL OFFICER): $164,294 total reported compensation
- NATHAN WIGHT (CHIEF ADVANCEMENT OFFICER): $152,364 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 organize, carry on, conduct, maintain, further the interests and perpetuate in the united states of america and in other nations a greek-letter fraternity of college and university men who believe in god and are loyal to and support the united states of america or the countries of which they are citizens, which fraternity shall be dedicated to the furtherance and defense of liberty, education, and fraternity in colleges, universities and other educational institutions, the maintenance and protection of the sanctity of the home, the sacredness of the family bond and the chivalry of man toward woman, and of men attending, or who have attended, colleges, universities and other educational institutions; and to create, establish, carry on, maintain, encourage, oversee, regulate and sanction chapters among its members.
What it reported doing in 2024
Education: provides educational programs to undergraduate members including; the leadership institute, a training development program for chapter growth and leadership officers, leadership training for undergraduates and volunteers, and education manuals.
Operating model
- Revenue model
- Earned-program. 63% 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: 92
- Accountability: 100
- Sustainability: 40
- Growth: 40
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: 4 of 6 controls in place; rating input score 67
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 14.3%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 0.4; rating input score 13; 13th percentile among comparable filings
- Liabilities to assets ratio: 0.99; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 11.4%; rating input score 26; 26th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3% per year; rating input score 100; 27th percentile among comparable filings
- Asset growth: -3.1% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments
- Leadership: top reported pay $261K · 13 people listed · 4 of 6 pay-setting controls reported
- Consistency: 12 of 12 current checks pass
- Schedules: 6 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 13/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 26/100.