Phi Gamma Delta Chapter

Nonprofit profile at a glance

EIN
300708436
IRS 990 coverage
2013–2019
Forms available
Form 990 2019
Location
Moraga, CA, USA
Phone
9252839424
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$390,373
Expenses
$376,785
Assets
$49,896
Liabilities
$30,226

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • PATRICK BROWN (President)

People named in this filing

  • PATRICK BROWN (President)
  • RUSTY McDONOUGH (Treasurer)
  • KYLE GIFFIN (Recording Se)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide affordable housing and board for members of the fraternity wishing to take part in Greek life and to foster relationships between alumni and students.

What it reported doing in 2019

To provide successful, affordable housing and board for students wishing to take part in Greek Life on campus and to provide institutional programing for students and alumni.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.2%; rating input score 96
  • Program expense ratio: 99.8%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 3.5%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 0.61; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: 15.3% per year; rating input score 100; 84th percentile among comparable filings
  • Revenue growth: 11.2% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 14% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 96.2% of revenue deployed · 99.8% of spending went to programs
  • Governance: 0 of 6 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $376K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 7 filing years from 2013 to 2019
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.