Zeta Alumni of Kappa Delta Rho Inc

Nonprofit profile at a glance

EIN
237448602
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
York, PA, USA
Phone
7174953207
Rating
42
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$271,784
Expenses
$151,785
Assets
$837,769
Liabilities
$352,343

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

Leadership & pay

1 person listed

Highest reported compensation

  • MIKE BUCKINGHAM (TREASURER): $7,200 total reported compensation

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

Overview

Mission

The nbsp; organization nbsp; through nbsp; its nbsp; alumni nbsp; board nbsp; manages nbsp; all nbsp; aspects nbsp; of nbsp; alumni nbsp; relations nbsp; as nbsp; well nbsp; as nbsp; the nbsp; undergraduate nbsp; chapter nbsp; house nbsp; this nbsp; includes nbsp; the nbsp; rental nbsp; of nbsp; the nbsp; chapter nbsp; house nbsp; to nbsp; the nbsp; actives nbsp; for nbsp; the nbsp; benefit nbsp; of nbsp; the nbsp; alumni nbsp; membership

What it reported doing in 2024

Chapter house rental and related expenses

Operating model

Revenue model
Earned-program. 100% 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

MIXED - Most voting board members are independent and revenue comfortably covers expenses. 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: 15
  • Transparency & Controls: 58
  • Accountability: 63
  • Sustainability: 71
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 12.6%; rating input score 13
  • Program expense ratio: 22.6%; rating input score 23
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 44.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 5.52; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 29.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: -3.1% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 12.6% of revenue deployed · 22.6% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $152K in reported program spending
  • Leadership: top reported pay $7K · 1 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 11 of 13 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 13/100.
  • High — Financial Efficiency: Program expense ratio scored 23/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.