Sigma Chapter of Theta Gamma Charitable Fund Inc

Nonprofit profile at a glance

EIN
474211701
IRS 990-EZ coverage
2015–2015
Forms available
Form 990-EZ 2015
Location
Victor, NY, USA
Phone
5852698511
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Reported finances

Revenue
$3,000
Expenses
$5,500
Assets
$2,100
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Joseph Boyd (President)
  • Joshua Stetson (Vice President)

People named in this filing

  • Joseph Boyd (President)
  • Jonathan Taylor (Treasurer)
  • Joshua Stetson (Vice President)

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 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Scholarships for students of Rochester Institute of Technology who are also members of the local Phi Sigma Kappa Upsilon Tetarton Chapter.

What it reported doing in 2015

Our organization awarded academic scholarships of 1000 dollars each to Joseph Clifford, Peter Traversone, and Kevin Jarosz for the 2015-2016 academic school year. This was paid to Rochester Institute of Technology on October 27, 2015

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

REVIEW - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 82
  • Sustainability: 27
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -83.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 1 filed schedules
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.