Kappa Delta Phi Sorority (Parent)
Nonprofit profile at a glance
- EIN
- 356028828
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Liberty, MO, USA
- Phone
- 8167922917
- Rating
- 57
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $16,956
- Expenses
- $18,276
- Assets
- $37,645
- Liabilities
- $4,242
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- DEENA PATTEN (PRESIDENT)
People named in this filing
- LEANNE ROBERTSON (CHRMN OF BRD)
- DEENA PATTEN (PRESIDENT)
- AMY CAREY LEE (TREASURER)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote and develop social, intellectual, cultural interests, and give moral strength to the activities of its members.
What it reported doing in 2024
Kappa delta phi sorority makes contributions to an IRS recognized charity, as voted upon by the membership at the national convention.
Operating model
- Revenue model
- Membership-supported. 88% of the money available for current operations came from membership dues.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 23
- Transparency & Controls: 91
- Accountability: 88
- Sustainability: 41
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 28.3%; rating input score 28
- Program expense ratio: 22.6%; rating input score 23
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 18th 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: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: -7.8%; rating input score 47; 47th percentile among comparable filings
- Total-asset coverage ratio: 2.06; rating input score 34; 34th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -11.4% per year; rating input score 0; 27th percentile among comparable filings
- Revenue growth: -5.3% per year; rating input score 0; 42nd percentile among comparable filings
- Asset growth: 3.3% per year; rating input score 100; 58th percentile among comparable filings
Details
- Where the money goes: 28.3% of revenue deployed · 22.6% of spending went to programs
- Governance: 8 of 8 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $4K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 13 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Mission deployment rate scored 28/100.
- High — Financial Efficiency: Program expense ratio scored 23/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Operating margin scored 47/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.