ETA SIGMA GAMMA INC (EIN 310889311) - 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

Phone

7654254416

Tax Period

2024-09-01 to 2025-08-31

ETA SIGMA GAMMA INC, founded in 1968, is a micro nonprofit that reported $96K in total revenue in fiscal year 2024. Revenue surged 81% from the prior year, signaling strong growth momentum. The organization ran a surplus of $41K, a strong 43% operating margin.

Mission

THE MISSION OF ETA SIGMA GAMMA IS TO PROMOTE THE HEALTH EDUCATION DISCIPLINE BY ELEVATING THE STANDARDS, IDEALS, COMPETENCE AND ETHICS OF STUDENTS ENROLLED IN PROFESSION PREPARATION PROGRAMS THAT SUBSCRIBE TO AND ALIGN WITH THE NATIONAL HEALTH EDUCATION COMPETENCIES.

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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 $54,589

Program Service Revenue $0

Investment Income $41,396

Other Revenue $0

TOTAL REVENUE $95,985

Expense Breakdown

Grants Paid $0

Salaries & Benefits $21,103

Fundraising Expenses $0

Program Expenses $54,979

Other Expenses $33,876

TOTAL EXPENSES $54,979

Year-over-Year Comparison

	2024	2023	Change
Revenue	$95,985	$53,134	+0.8%
Expenses	$54,979	$64,463	-0.1%
Net Income	$41,006	$-11,329	-4.6%

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

N/A

Employees

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
JENNIFER EVANS	PRESIDENT	3.00	Director	$0	$0	$0
ROBERT BENSLEY	PAST PRESIDENT	3.00	Director	$0	$0	$0
KATIE WAGGONER	VICE PRESIDENT	3.00	Director	$0	$0	$0
JEF HOUSMAN	TREASURER	3.00	Director	$0	$0	$0
JOE VISKER	PROFESSIONAL MEMBERSHIP AT LARGE	3.00	Director	$0	$0	$0
DEBRA KIRBY	OFFICE ADMINISTRATOR	20.00	Key Emp	$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	$95,985	$54,979	$593,469	$41,006
2024	$53,134	$64,463	$583,716	$-11,329
2024	$53,134	$64,463	$583,716	$-11,329
2023	$65,418	$36,270	$517,408	$29,148
2022	$33,877	$38,289	$503,250	$-4,412
2021	$109,276	$74,260	$518,664	$35,016

ETA SIGMA GAMMA INC