Missouri Gamma Alumni Corporation of Sigma Phi Epsilon Fraternity
Nonprofit profile at a glance
- EIN
- 436036063
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- St Louis, MO, USA
- Phone
- 5733641233
- Rating confidence
- Limited
- Sector
- Student Sororities, Fraternities
Reported finances
- Revenue
- $438,534
- Expenses
- $347,077
- Assets
- $2,569,674
- Liabilities
- $290,573
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- DAVID DENNER (PRESIDENT)
- STEVE THEIS (VICE PRESIDENT)
People named in this filing
- DAVE BRAUN (HOUSING CHAIRMAN)
- MYRON GRUBAUGH (DIRECTOR)
- BRIAN BAKALA (DIRECTOR)
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
Member housing
What it reported doing in 2024
To provide and maintain housing for 50+ students andmembers of fraternity
Operating model
- Revenue model
- Earned-program. 91% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 86
- Accountability: 70
- Sustainability: 72
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 87.5%; rating input score 88; 4th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 95.9%; rating input score 96; 56th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd 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: 20.9%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 7.4; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 0.2% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 41st percentile among comparable filings
- Asset growth: -1.4% per year; rating input score 0; 20th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 9 of 10 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors and grants
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.