Tau Mu Sigma Phi USA Foundation Inc

Nonprofit profile at a glance

EIN
010568224
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Jerseyville, IL, USA
Phone
6184983586
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$589,315
Expenses
$123,669
Assets
$1,548,432
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Rene B Santiano MD (President)
  • Leoncio S Dizon MD (Chief Executive Officer)

People named in this filing

  • Rene B Santiano MD (President)
  • Ferdinand Q Magno MD (Secretary)
  • Philipp C Narciso MD (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

TAU MU SIGMA PHI USA Foundation has the following mission statement: (a) To Promote Academic Excellence (b) To Empower Responsible Leadership (c) To Provide Humanitarian Service and (d) To Foster Brotherhood Amongst Mankind.

What it reported doing in 2025

1. Professional Education: The Foundation sponsored a medical conference on July 24-26, 2025, which was held in Honolulu, HI. Medical professionals attended lectures by physicians who are experts in their field of specialization. The corporation also had its Board of Directors and general membership meeting at that time. The Foundation also had a business meeting in Chicago, IL on June 20, 2025. (80 Medical Professionals)

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 66% for direct work, and 34% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 73
  • Accountability: 70
  • Sustainability: 93
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.4%; rating input score 19
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: $112.87 raised per $1 spent on fundraising; rating input score 86; 86th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 93.9%; rating input score 94; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 79%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 12.52; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -14.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 19.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 18% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 19.4% of revenue deployed · 92% of spending went to programs
  • Governance: 19 of 19 board members independent · 2 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $114K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.