Epsilon Sigma Alpha International Council

Nonprofit profile at a glance

EIN
237301068
IRS 990-EZ coverage
2011–2016
Forms available
Form 990-EZ 2016
Location
Fort Collins, CO, USA
Phone
9702039656
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Official website

Reported finances

Revenue
$77,763
Expenses
$56,201
Assets
$134,192
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • SHERRY DAY (PRESIDENT)
  • SANDY ALEXANDER (1ST VICE PRESIDENT)
  • KIM KUMMER (2ND VICE PRESIDENT)
  • RICKIE BROWN (JR. PAST PRESIDENT)
  • VICKIE FARRIS (SR. PAST PRESIDENT)

People named in this filing

  • SHERRY DAY (PRESIDENT)
  • SANDY ALEXANDER (1ST VICE PRESIDENT)
  • KIM KUMMER (2ND 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 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To support educational and philanthropic activities of individual chapters.

What it reported doing in 2016

Supports and assists each individual chapter through conventions and education programs

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 82
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.3%; rating input score 56
  • Program expense ratio: 79.6%; rating input score 80

Transparency & Controls

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

Sustainability

  • Operating margin: 27.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 2.39; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 49th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 56.3% of revenue deployed · 79.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $45K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2011 to 2016
  • Contacts: How to reach this organization
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.