Phi Delta Kappa Fraternity Inc - Gamma Lambda Chapter

Nonprofit profile at a glance

EIN
356067665
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Michigan City, IN, USA
Phone
2198748573
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$57,571
Expenses
$49,562
Assets
$218,318
Liabilities
$8,729

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • MARK KAZMUCHA (President)

People named in this filing

  • MARK KAZMUCHA (President)
  • DOUG KIENITZ (Secretary)
  • TIM GLIDDEN (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fraternal

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 94% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Liabilities are high compared with assets and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 75
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 3rd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 13.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 4.4; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 17.9% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $50K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • 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 — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.