Supreme Chapter - Delta Sigma Delta

Nonprofit profile at a glance

EIN
846044836
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Oconomowoc, WI, USA
Phone
7153256320
Rating confidence
Limited

Official website

Reported finances

Revenue
$566,855
Expenses
$478,024
Assets
$1,924,904
Liabilities
$4,456

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Highest reported compensation

  • JOHN H PREY (SUPREME SCRIBE): $75,000 total reported compensation
  • THOMAS C LAKARS (SUPREME HISTORIAN): $15,000 total reported compensation
  • GEORGE W SFERRA JR (SUPREME TREASURER): $12,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supreme chapter - delta sigma delta is organized and operated to promote the common business interest of dentists. The fraternity educates its members through various programs and activities relating to the dental profession, inculcates a spirit of fraternal cooperation among dental practitioners and students, and maintains and supports high standards of dentistry.

What it reported doing in 2024

The organization sponsors conferences and meetings for its members.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 66
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 76.9%; rating input score 77; 17th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 15.7%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 4.03; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 21.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.5% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 10 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $75K · 16 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.