Kappa Pi Chapter of Sigma Nu Fraternity

Nonprofit profile at a glance

EIN
770083436
IRS 990-EZ coverage
2016–2018
Forms available
Form 990-EZ 2018, Form 990-N 2013
Location
San Luis Obispo, CA, USA
Phone
5854893788
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$124,379
Expenses
$139,485
Assets
$14,726

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Kyle McBerry (President)
  • Ben Jackson (Vice President)

People named in this filing

  • Kyle McBerry (President)
  • Ben Jackson (Vice President)
  • Ryan Nelson (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-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Non-Profit Social and Recreational Club

What it reported doing in 2018

Our main philanthropy event is named "Sigma Nu Ducky Derby." Community members purchase rubber ducks that are then raced down the local creek. All proceeds go towards Jack's Helping Hand.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 16
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: Limited

Transparency & Controls

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

Sustainability

  • Operating margin: -12.1%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 64; 64th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -17.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -49.6% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 5 of 5 current checks pass
  • Filing history: 3 filing years from 2016 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.