Phi Sigma Sigma National Housing Corporation

Nonprofit profile at a glance

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

7 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Own, convey, lease, provide equipment, maintain and manage living and/or meeting quarters for members of collegiate chapters of phi sigma sigma, inc.

Revenue model: Earned-program. 74% 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.

Includes noncash contributions: Reported contributions include donated property or goods.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

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: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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

Operating margin: 22.9%; rating input score 79; 79th percentile among comparable filings
Total-asset coverage ratio: 2; rating input score 62; 62nd percentile among comparable filings
Liabilities to assets ratio: 0.55; rating input score 19; 19th percentile among comparable filings
Officer compensation ratio: 0.1%; rating input score 82; 82nd percentile among comparable filings

Program expense growth: -47.6% per year; rating input score 0; 0th percentile among comparable filings
Revenue growth: 3.3% per year; rating input score 100; 29th percentile among comparable filings
Asset growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 6 of 6 board members independent · 3 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $148K · 7 people listed
Highest-paid contractors: 3 contractors listed · $936K reported
Consistency: 12 of 12 current checks pass
Schedules: 5 filed schedules · includes major donors
Filing history: 11 filing years from 2014 to 2024
Contacts: How to reach this organization
Money network: Resolved incoming and outgoing counterparties from filed money flows.
Related organizations: 2 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.