SIGMA PI FRATERNITY HOUSING CORPORATION (EIN 237359145) - Form 990 Financial Analysis & Trantor Score

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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

1973

Legal Domicile

Principal Officer

Daniel Daugherty

Tax Period

2023-01-01 to 2023-12-31

SIGMA PI FRATERNITY HOUSING CORPORATION, founded in 1973, is a micro nonprofit that reported $86K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $98K exceeded revenue, resulting in a 14% operating deficit.

Mission

The organization provides housing for fraternites and sororites at the University of Kentucky

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $85,835

Investment Income $30

Other Revenue $0

TOTAL REVENUE $85,865

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $98,009

Other Expenses $98,009

TOTAL EXPENSES $98,009

Year-over-Year Comparison

	2023	2022	Change
Revenue	$85,865	$72,478	+0.2%
Expenses	$98,009	$99,485	0.0%
Net Income	$-12,144	$-27,007	-0.6%

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

N/A

Volunteers

N/A

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
Matt Whitlow	Director	002.00	Director	$0	$0	$0
Dan Daugherty	Treasurer	002.00	Director	$0	$0	$0
Wesley Kent Varney	Director	002.00	Director	$0	$0	$0
Dan Daugherty	Director	002.00	Director	$0	$0	$0
Andrew Morris	President	002.00	Director	$0	$0	$0
Burt Meyrose	Director	002.00	Director	$0	$0	$0
Chance Staley	Director	002.00	Director	$0	$0	$0
Andrew White	Director	002.00	Director	$0	$0	$0
Ethan Russell	Director	002.00	Director	$0	$0	$0
Sam Burchett	Director	002.00	Director	$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
2024	No data	No data	No data	No data
2023	$85,865	$98,009	$628,005	$-12,144
2022	$72,478	$99,485	$650,156	$-27,007
2021	$45,187	$105,353	$682,145	$-60,166
2020	$105,360	$84,736	$711,272	$20,624
2019	$85,978	$83,299	$746,586	$2,679
2018	$87,329	$114,013	$583,207	$-26,684
2017	$124,290	$134,038	$629,775	$-9,748

SIGMA PI FRATERNITY HOUSING CORPORATION