Sigma Chi Fraternity Eta Sigma Chapter

Nonprofit profile at a glance

EIN
050537527
IRS 990-EZ coverage
2015–2023
Forms available
Form 990-EZ 2023, Form 990-N 2021
Location
Irvine, CA, USA
Phone
6502294328
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$137,531
Expenses
$116,117
Assets
$23,574

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Brendan Harley (President)
  • Brendan Bergen (Vice President)

People named in this filing

  • Brendan Harley (President)
  • Brendan Bergen (Vice President)
  • Tyler Merril (Secretary)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To recruit and maintain a membership base of quality men devoted to friendship, justice and learning.

What it reported doing in 2023

Member Education and Enrichment -- Members of the Sigma Chi Fraternity are given the opportunity to take part in numerous leadership programs and experiences. These include discussions with University faculty, brotherhood retreats, executive board meetings, and many more. Additionally, all members are highly encouraged to apply to our executive board with positions including president, vice-president, secretary, treasurer, recruitment chair, new member educator, and social chair among others. The opportunity to lead an organization of 50 men on our campus and in an organization with over 300,000 members internationally is both unique and rewarding. Our chapter emphasizes scholarship and leadership opportunities at the international level with annual retreats in Utah and international leadership conferences attended by over 1,500 members.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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 - 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: 47
  • Transparency & Controls: 82
  • Sustainability: 45
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43.5%; rating input score 44
  • Program expense ratio: 51.5%; rating input score 52

Transparency & Controls

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

Sustainability

  • Operating margin: 15.6%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: 4.3% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -12.3% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 43.5% of revenue deployed · 51.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 6 filed program accomplishments · $60K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2015 to 2023
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 44/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Growth: Asset growth scored 0/100.