THETA UPSILON HOUSING COMPANY INC (EIN 310827804) - 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

1968

Legal Domicile

Principal Officer

James Lewis

Phone

7032548982

Tax Period

2024-07-01 to 2025-06-30

THETA UPSILON HOUSING COMPANY INC, founded in 1968, is a small nonprofit in the Mutual Benefit sector that reported $152K in total revenue in fiscal year 2024. Expenses of $184K exceeded revenue, resulting in a 21% operating deficit.

Mission

Provide student housing at Miami University for members of the Theta-Upsilon chapter of the Kappa Sigma Fraternity.

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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 (2024)

Revenue Breakdown

Contributions & Grants $66

Program Service Revenue $151,820

Investment Income $4

Other Revenue $0

TOTAL REVENUE $151,890

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $148,225

Other Expenses $184,457

TOTAL EXPENSES $184,457

Year-over-Year Comparison

	2024	2023	Change
Revenue	$151,890	$146,889	+0.0%
Expenses	$184,457	$173,307	+0.1%
Net Income	$-32,567	$-26,418	+0.2%

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

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
Michael Behrens	Director	0.1	Director	$0	$0	$0
Matthew Cohen	Director	0	Director	$0	$0	$0
James Lewis	Treasurer	5	Officer Director	$0	$0	$0
Matthew Smith	President/Secretary	4	Officer Director	$0	$0	$0
Jason Rammes	Vice President	0.5	Officer Director	$0	$0	$0
David Walker	Director	0.1	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
2025	$151,890	$184,457	$621,611	$-32,567
2024	$146,889	$173,307	$646,325	$-26,418
2023	$121,870	$133,643	$665,023	$-11,773

THETA UPSILON HOUSING COMPANY INC