SIGMA KAPPA CORPORATION

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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

1874

Legal Domicile

Principal Officer

LINDA ULREY

Phone

8002766342

Tax Period

2024-08-01 to 2025-07-31

SIGMA KAPPA CORPORATION, founded in 1874, is a small nonprofit that reported $693K in total revenue in fiscal year 2024. Revenue surged 32% from the prior year, signaling strong growth momentum. Expenses of $648K left a modest 7% surplus.

Mission

PROVIDE HOUSING FOR THE MEMBERS OF THE LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL SORORITY.

Program Service Accomplishments

Program 1

PROVIDE MEALS, HOUSING, AND EDUCATIONAL SUPPORT FOR THE LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL SORORITY.

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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 $50

Program Service Revenue $652,876

Investment Income $40,460

Other Revenue $0

TOTAL REVENUE $693,386

Expense Breakdown

Grants Paid $0

Salaries & Benefits $54,159

Fundraising Expenses $0

Other Expenses $593,860

TOTAL EXPENSES $648,019

Year-over-Year Comparison

	2024	2023	Change
Revenue	$693,386	$526,855	+0.3%
Expenses	$648,019	$584,052	+0.1%
Net Income	$45,367	$-57,197	-1.8%

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
GRACE HENSLEY	CHAPTER PRES	N/A	Director	$0	$0	$0
RACHEL PHELPS	TREASURER	N/A	Officer Director	$0	$0	$0
SOFIA SKINNER	CHAPTER PRES	N/A	Director	$0	$0	$0
LINDA ULREY	PRESIDENT	N/A	Officer 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	$693,386	$648,019	$1,794,931	$45,367
2024	$526,855	$584,052	$1,707,522	$-57,197
2023	$548,115	$612,316	$1,698,270	$-64,201
2022	$551,081	$606,115	$1,721,598	$-55,034
2021	$238,378	$402,577	$1,786,842	$-164,199
2021	$238,378	$402,577	$1,786,842	$-164,199
2020	$540,373	$502,314	$1,942,545	$38,059
2019	$571,621	$464,980	$1,896,001	$106,641
2018	$565,675	$422,417	$1,800,041	$143,258