Zeta Chapter of Phi Gamma Delta

Nonprofit profile at a glance

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

6 people listed

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

Provided educational, leadership, and social activities to active chapter members attending Indiana university.

Revenue model: Other-operating. 100% of the money available for current operations came from other operating 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: No; rating input score 0

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

Operating margin: 2.7%; rating input score 44; 44th percentile among comparable filings
Total-asset coverage ratio: 0.1; rating input score 5; 5th percentile among comparable filings
Liabilities to assets ratio: 0.73; rating input score 10; 10th percentile among comparable filings
Officer compensation ratio: 0.2%; rating input score 61; 61st percentile among comparable filings

Program expense growth: -3.5% per year; rating input score 0; 10th percentile among comparable filings
Revenue growth: -2% per year; rating input score 0; 9th percentile among comparable filings
Asset growth: -2% per year; rating input score 0; 12th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 5 of 5 board members independent · 1 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $1K · 6 people listed
Consistency: 9 of 10 current checks pass · 1 finding to review
Schedules: 2 filed schedules · includes related organizations
Filing history: 13 filing years from 2011 to 2024
Contacts: How to reach this organization
Money network: 3 filed money-flow records
Related organizations: 1 filed related-organization link
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Governance controls: 6 of 7 not reported.
High — Transparency & Controls: Related-party transparency scored 0/100.
Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
High — Growth: Program expense growth scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 5/100.
Moderate — Sustainability: Operating margin scored 44/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Liabilities to assets ratio scored 10/100.