Sigma Alpha Mu Fraternity Inc

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Principal Officer

Larry Leonard

Phone

3154331585

Tax Period

2018-07-01 to 2019-06-30

Sigma Alpha Mu Fraternity Inc, founded in 1961, is a small nonprofit in the Recreation & Sports sector that reported $193K in total revenue in fiscal year 2018. Revenue fell 40% from the prior year — a significant decline worth monitoring. Expenses of $176K left a modest 9% surplus.

Mission

College Fraternity

Program Service Accomplishments

Program 1

School Fraternity provides board as well as social and cultural enrichments to its student members. There are no active undergraduate fraternity brothers. There are approximately 100 active alumni...

School Fraternity provides board as well as social and cultural enrichments to its student members. There are no active undergraduate fraternity brothers. There are approximately 100 active alumni fraternity brothers

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2018)

Revenue Breakdown

Contributions & Grants $193,412

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $193,412

Expense Breakdown

Grants Paid $0

Salaries & Benefits $42,330

Fundraising Expenses $0

Other Expenses $133,643

TOTAL EXPENSES $175,973

Year-over-Year Comparison

	2018	2017	Change
Revenue	$193,412	$323,655	-0.4%
Expenses	$175,973	$264,276	-0.3%
Net Income	$17,439	$59,379	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jason Simon	President	5.00	Officer	$0	$0	$0
Larry Leonard	Treasurer	5.00	Officer	$0	$0	$0
Brad Sabotka	Secretary	5.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2019	$193,412	$175,973	$2,007,899	$17,439
2018	$323,655	$264,276	$1,998,558	$59,379