SIGMA PHI EPSILON FRATERNITY INC THE ALUMNI BOARD OF THE KANSAS ETA (EIN 486118033) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1959

Legal Domicile

Principal Officer

Nick Kelley

Phone

3166402466

Tax Period

2024-07-01 to 2025-06-30

SIGMA PHI EPSILON FRATERNITY INC THE ALUMNI BOARD OF THE KANSAS ETA, founded in 1959, is a micro nonprofit that reported $64K in total revenue in fiscal year 2024. Revenue decreased 18% compared to the prior year. Expenses of $134K exceeded revenue, resulting in a 107% operating deficit.

Mission

Housing, education facilities, and related programs for college students

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $39,000

Program Service Revenue $0

Investment Income $22

Other Revenue $25,401

TOTAL REVENUE $64,423

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $90,013

Other Expenses $133,556

TOTAL EXPENSES $133,556

Year-over-Year Comparison

	2024	2023	Change
Revenue	$64,423	$78,311	-0.2%
Expenses	$133,556	$146,088	-0.1%
Net Income	$-69,133	$-67,777	+0.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

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
Joe Poston	Director	2	Director	$0	$0	$0
Austin Greathouse	Director	2	Director	$0	$0	$0
Nick Kelley	President	5	Director	$0	$0	$0
Nathan Crow	Treasurer	5	Director	$0	$0	$0
Derek Ast	Secretary	2	Director	$0	$0	$0
Jeff Gates	Vice President	5	Director	$0	$0	$0
Luke Luttrell	Director	2	Director	$0	$0	$0
Wesley Haines	Director	2	Director	$0	$0	$0
Will Brantley	Director	2	Director	$0	$0	$0
Alec Williams	Director	2	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	$64,423	$133,556	$1,050,608	$-69,133
2024	$78,311	$146,088	$1,185,612	$-67,777
2023	$79,144	$140,037	$1,291,898	$-60,893
2022	$61,040	$133,811	$1,357,135	$-72,771
2021	$24,270	$157,420	$1,440,907	$-133,150
2020	$76,491	$135,352	$1,540,417	$-58,861
2019	$53,334	$136,838	$1,602,874	$-83,504
2018	$18,725	$124,399	$1,709,219	$-105,674

SIGMA PHI EPSILON FRATERNITY INC THE ALUMNI BOARD OF THE KANSAS ETA