Epsilon Sigma House Corp

Nonprofit profile at a glance

EIN
596139355
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2013
Location
Tallahasee, FL, USA
Phone
7039996073
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Reported finances

Revenue
$172,978
Expenses
$145,546
Assets
$2,377,655
Liabilities
$794,744

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Ryan Charles (President)

People named in this filing

  • Ryan Charles (President)
  • Wesley White (VP Operations)
  • Shane Fuller (Secretary)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Epsilon Sigma House Corps mission is to purchase and hold real property for use by the Epsilon-Sigma Chapter of Kappa Sigma Fraternity at Florida State University for weekly meeting purposes and other university student activities.

What it reported doing in 2025

Facilities Management - Management of owned property. Facility provided a meeting place for the Epsilon Sigma Chapter of Kappa Sigma Fraternity at Florida State University and provided house for 22-23 members of the organization.

Operating model

Revenue model
Earned-program. 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 68
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.2%; rating input score 83
  • Program expense ratio: 98.9%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.9%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 16.34; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -9.5% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 83.2% of revenue deployed · 98.9% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $144K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.