SIGMA PHI EPSILON FRATERNITY (EIN 540379370) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1902

Legal Domicile

Principal Officer

BRIAN C WARREN JR

Phone

8043531901

Tax Period

2023-07-01 to 2024-06-30

SIGMA PHI EPSILON FRATERNITY, founded in 1902, is a mid-sized nonprofit that reported $10.1M in total revenue in fiscal year 2017. Revenue grew 11% year-over-year, indicating healthy expansion. Net assets of $23.8M represent 28 months of operating reserves.

Mission

BUILDING BALANCED LEADERS FOR HE WORLD'S COMMUNITIES

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $19,124

Program Service Revenue $7,448,522

Investment Income $28,215

Other Revenue $-260,624

TOTAL REVENUE $7,235,237

Expense Breakdown

Grants Paid $25,250

Salaries & Benefits $2,255,320

Fundraising Expenses $0

Other Expenses $5,081,440

TOTAL EXPENSES $7,362,010

Year-over-Year Comparison

	2023	2022	Change
Revenue	$7,235,237	$8,347,156	-0.1%
Expenses	$7,362,010	$7,575,901	0.0%
Net Income	$-126,773	$771,255	-1.2%

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

Volunteers

3092

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

$333,145

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GREG PESTINGER	DIRECTOR	1.00	Director	$0	$0	$0
DAVE CALERON	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL WOLBERT	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT CARR	DIRECTOR	1.00	Director	$0	$0	$0
DARRON TROBETSKY	DIRECTOR	1.00	Director	$0	$0	$0
MICHAEL DUGGAN	DIRECTOR	1.00	Director	$0	$0	$0
REGINA YOUNG HYATT	DIRECTOR	1.00	Director	$0	$0	$0
THOMAS FRIDRICH	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW CRABTREE	DIRECTOR	1.00	Director	$0	$0	$0
BLAKE GIBNEY	DIRECTOR	1.00	Director	$0	$0	$0
BRADLEY C NAHRSTADT	GRAND PRESIDENT	1.00	Officer Director	$0	$0	$0
DANIEL W MCVEIGH	GRAND TREASURER	1.00	Officer Director	$0	$0	$0
VICTOR K WILSON	GRAND SECRETARY	1.00	Officer Director	$0	$0	$0
BRIAN C WARREN JR	CHIEF EXECUTIVE OFFICER	40.00	Officer	$333,145	$0	$333,145

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	No data	No data	No data	No data
2024	$7,235,237	$7,362,010	$56,920,689	$-126,773
2023	$8,347,156	$7,575,901	$53,603,548	$771,255
2022	$10,282,777	$8,618,426	$54,140,029	$1,664,351
2021	$7,894,444	$7,973,017	$70,284,165	$-78,573
2020	$10,480,875	$12,200,331	$62,963,111	$-1,719,456
2019	$10,954,461	$12,124,231	$67,920,353	$-1,169,770
2018	$10,122,836	$10,038,585	$71,490,605	$84,251

SIGMA PHI EPSILON FRATERNITY