Sigma Phi Epsilon Fraternity Inc California Beta Beta Chapter
Nonprofit profile at a glance
- EIN
- 911937409
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2013
- Location
- San Diego, CA, USA
- Phone
- 2023806295
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $85,228
- Expenses
- $81,551
- Assets
- $24,560
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JOHN KEARNS (President)
People named in this filing
- LUKA BERG (VP OF FINANCE)
- JOHN KEARNS (President)
- ANDREW WOLESKY (VP OF MEMBERSHP)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Sigma Phi Epsilon Cal Beta Beta is the University of San Diego local chapter of the national parent Sigma Phi Epsilon Fraternity. The fraternity is a social organization with the mission to promote the values of virtue, diligence, and brotherhood through social and recreational activities amongst its members.
What it reported doing in 2024
Cultivation of Undergraduate Membership through recruitment social and sports activities (Rush), resulting in membership of talented and driven students to be challenged to be a better student, man and leader.Social activities, in addition to Rush, included a formal event heldat Del Mar and a sorority exchange.A merit based scholarship was granted as well.
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 92% 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 92
- Transparency & Controls: 82
- Sustainability: 38
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.7%; rating input score 91
- Program expense ratio: 94.7%; rating input score 95
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 4.3%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.3; rating input score 21; 21st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 24.6% per year; rating input score 100; 85th percentile among comparable filings
- Revenue growth: 10.8% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: -20.7% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 90.7% of revenue deployed · 94.7% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $77K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- 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.
- High — Sustainability: Total-asset coverage ratio scored 21/100.
- Review — Sustainability: Operating margin scored 53/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.