Delta Sigma Phi Fraternity Inc

Nonprofit profile at a glance

EIN
931230404
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025
Location
Eugene, OR, USA
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Recreational l Clubs

Reported finances

Revenue
$90,513
Expenses
$82,056
Assets
$17,590

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Jaden Wolfe (President)
  • Vinnie Macaluso (Vice President)

People named in this filing

  • Jaden Wolfe (President)
  • Alfredo Alvarez (Treasurer)
  • Vinnie Macaluso (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Delta Sigma Phis - Theta Rho Chapter main point of emphasis is to provide a social recreational and fraternal interests of its members and to promote a strong sense of brotherhood.

What it reported doing in 2025

Social expenses enable us to host events where members of the brotherhood can gather socialize and connect.

Operating model

Revenue model
Membership-supported. 76% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 11
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.9%; rating input score 11
  • Program expense ratio: 12%; rating input score 12

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 9.3%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 10.9% of revenue deployed · 12% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 12/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.