Delta Theta Sigma Fraternity
Nonprofit profile at a glance
- EIN
- 240561130
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990-EZ 2024
- Location
- State College, PA, USA
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $111,543
- Expenses
- $92,213
- Assets
- $39,727
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
2 people listed
Executive titles in this filing
- Cole Kujath (President)
People named in this filing
- Cole Kujath (President)
- Zack Kerfoot (Bookkeeper)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To Promote Agriculture at Penn State University and the community
What it reported doing in 2024
Raise money for scholarships for the Penn State Collage of Agriculture
Operating model
- Revenue model
- Membership-supported. 99% of the money available for current operations came from membership dues.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for member benefits.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 82
- Sustainability: 50
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.8%; rating input score 79
- Program expense ratio: 95.3%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 17.3%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 0.43; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 4.3% per year; rating input score 100; 45th percentile among comparable filings
- Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
- Asset growth: -11.9% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 78.8% of revenue deployed · 95.3% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $88K in reported program spending
- Leadership: top reported pay $0 · 2 people listed
- Consistency: 7 of 7 current checks pass
- Filing history: 7 filing years from 2011 to 2024
- 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.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- High — Growth: Asset growth scored 0/100.