Sigma Alpha Epsilon Club of Columbia Missouri

Nonprofit profile at a glance

EIN
436075111
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Columbia, MO, USA
Phone
2243070659
Rating
45
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$207,914
Expenses
$411,599
Assets
$3,518,965
Liabilities
$2,365,365

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Rick James (President)

People named in this filing

  • Rick James (President)
  • Jerry Jost (Treasurer)
  • Juan Faria (Senior Director of Finance)

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

Lodging for non-profit fraternal organization

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 82
  • Accountability: 70
  • Sustainability: 36
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.4%; rating input score 11
  • Program expense ratio: 5.7%; rating input score 6
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: 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: -98%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 8.55; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.67; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -3.6% per year; rating input score 0; 20th percentile among comparable filings
  • Revenue growth: -5.3% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 11.4% of revenue deployed · 5.7% of spending went to programs
  • Governance: 182 of 182 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $24K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 39 of 42 current checks pass · 3 findings to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 11/100.
  • High — Financial Efficiency: Program expense ratio scored 6/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX DepreciationDepletion column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Interest column sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.