GAMMA SIGMA BUILDING ASSOCIATION (EIN 431720240) - 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

1970

Legal Domicile

Principal Officer

MICHAEL TSVETANOV

Phone

6366756213

Tax Period

2024-08-01 to 2025-07-31

GAMMA SIGMA BUILDING ASSOCIATION, founded in 1970, is a small nonprofit in the Education sector that reported $233K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. The organization ran a surplus of $72K, a strong 31% operating margin.

Mission

PROVIDE A RESIDENTIAL CHAPTER HOUSE FOR SIGMA PI FRATERNITY AT UNIVERSITY OF MISSOURI.

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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 $0

Program Service Revenue $181,000

Investment Income $52,345

Other Revenue $0

TOTAL REVENUE $233,345

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $161,293

TOTAL EXPENSES $161,293

Year-over-Year Comparison

	2024	2023	Change
Revenue	$233,345	$210,875	+0.1%
Expenses	$161,293	$151,329	+0.1%
Net Income	$72,052	$59,546	+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

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
LESTER C JOERN	President	1.00	Officer Director	$0	$0	$0
MICHAEL TSVETANOV	Treasurer	1.00	Officer Director	$0	$0	$0
BRIAN AUER	Secretary	0.50	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	$233,345	$161,293	$1,060,395	$72,052
2024	$210,875	$151,329	$995,161	$59,546
2023	$106,988	$72,728	$887,525	$34,260
2022	$157,010	$65,104	$847,502	$91,906
2021	$162,153	$41,185	$804,953	$120,968
2020	$76,301	$33,327	$680,841	$42,974
2019	$161,202	$31,572	$626,266	$129,630
2018	$168,914	$64,282	$616,592	$104,632

GAMMA SIGMA BUILDING ASSOCIATION