Sigma Phi Epsilon Fraternity Inc

Nonprofit profile at a glance

EIN
943178355
IRS 990-EZ coverage
2014–2014
Forms available
Form 990-EZ 2014
Location
Dayton, OH, USA
Phone
4193516131
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Student Sororities, Fraternities

Reported finances

Revenue
$63,952
Expenses
$50,246
Assets
$13,706
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Sam Young (President)
  • Peter Krzywosz (Vice President of Programming)
  • Timothy Schaefer (Vice President of Finance)
  • John Andersen (Vice President of Member Development)
  • Peter Lundak (Vice President of Recruitment)
  • Matthew Higgins (Vice President of Communication)

People named in this filing

  • Sam Young (President)
  • Peter Krzywosz (Vice President of Programming)
  • Timothy Schaefer (Vice President 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-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

College Fraternity

What it reported doing in 2014

The fraternity completes social activities that are in line with the national organization's and the university's philosophy for its members. Additionally service events for both Dayton Children's Hospital and Big Brothers and Big Sisters.

Operating model

Revenue model
Membership-supported. 98% of the money available for current operations came from membership dues.
Distribution model
No current program activity. The filing reports no program spending for the current year.

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: 58
  • 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: 21.4%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 19; 19th 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 · 7 people listed
  • Consistency: 9 of 9 current checks pass
  • 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.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.