Gamma Theta Upsilon

Nonprofit profile at a glance

EIN
376048251
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-EZ 2019
Location
Jamesville, NY, USA
Phone
3154432607
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Official website

Reported finances

Revenue
$58,982
Expenses
$22,375
Assets
$550,325
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • DR KAREN D JOHNSON - WEBB (President)
  • DR HARRY J WILSON (PAST PRESIDENT)

People named in this filing

  • DR KAREN D JOHNSON - WEBB (President)
  • DR HARRY J WILSON (PAST PRESIDENT)
  • DR RYAN WEICHELT (1ST VICE PRES)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

International academic honor society in geography for undergraduates and graduates in universities. Awarded membership certifcates to 815 students, awarded 4 academic scholarships, travel award scholarships and published academic journals for members and institutions.

What it reported doing in 2023

Provided lecture program - visiting geographical scientists for academic deartments with members. Provided scholarships for students to attend college.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Multi-channel. The nonprofit split its reported program spending across 39% for direct work, 33% for grants, and 28% for member benefits.

The verdict

MIXED - Most voting board members are independent and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 58
  • Accountability: 70
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33.8%; rating input score 34
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 62.1%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 24.6; rating input score 83; 83rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: -3.9% per year; rating input score 0; 48th percentile among comparable filings
  • Asset growth: 5.7% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 33.8% of revenue deployed · 100% of spending went to programs
  • Governance: 17 of 17 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $22K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2020 to 2023
  • 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 — Financial Efficiency: Mission deployment rate scored 34/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.