Sigma Phi Society
Nonprofit profile at a glance
- EIN
- 135392442
- IRS 990-EZ coverage
- 2012–2024
- Forms available
- Form 990 2020, Form 990-EZ 2024
- Location
- Tucson, AZ, USA
- Phone
- 5207773055
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $83,106
- Expenses
- $86,052
- Assets
- $246,630
- Liabilities
- $1,000
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- RONALD LACKEY (GENERAL COUNSEL)
- MARSHALL SOLEM (SECRETARY)
- JAMES HANSEN (VICE CHAIRMAN)
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
Education
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 60
- Transparency & Controls: 82
- Sustainability: 50
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.1%; rating input score 65
- Program expense ratio: 51.6%; rating input score 52
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -3.5%; rating input score 38; 38th percentile among comparable filings
- Total-asset coverage ratio: 2.87; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 32; 32nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -51.3% per year; rating input score 0; 8th percentile among comparable filings
- Revenue growth: 1.8% per year; rating input score 100; 59th percentile among comparable filings
- Asset growth: -3.3% per year; rating input score 0; 28th percentile among comparable filings
Details
- Where the money goes: 65.1% of revenue deployed · 51.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $44K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 1 filed schedules
- Filing history: 6 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Financial Efficiency: Program expense ratio scored 52/100.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 38/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.