GAMMA THETA INCORPORATED

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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

1947

Legal Domicile

Principal Officer

JAY COOK

Phone

6597342900

Tax Period

2024-07-01 to 2025-06-30

GAMMA THETA INCORPORATED, founded in 1947, is a small nonprofit that reported $803K in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $150K, a strong 19% operating margin.

Mission

PROVIDE HOUSING FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY AND FACILITATE BETWEEN ALUMNI AND UNDERGRADUATE MEMBERS.

Program Service Accomplishments

Program 1

PROVIDE HOUSING AND SUPPORT FOR UNDERGRADUATE CHAPTER OF NATIONAL COLLEGIATE FRATERNITY.

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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 $250

Program Service Revenue $802,779

Investment Income $0

Other Revenue $0

TOTAL REVENUE $803,029

Expense Breakdown

Grants Paid $0

Salaries & Benefits $67,320

Fundraising Expenses $0

Other Expenses $585,522

TOTAL EXPENSES $652,842

Year-over-Year Comparison

	2024	2023	Change
Revenue	$803,029	$696,066	+0.2%
Expenses	$652,842	$639,665	+0.0%
Net Income	$150,187	$56,401	+1.7%

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
JAY COOK	PRESIDENT	5.00	Officer	$0	$0	$0
SETH ESSNER	TREASURER	5.00	Officer	$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	$803,029	$652,842	$2,636,926	$150,187
2024	$696,066	$639,665	$2,633,548	$56,401
2023	$637,019	$734,703	$2,601,527	$-97,684
2022	$617,511	$746,205	$2,790,903	$-128,694
2021	$611,186	$602,041	$2,940,922	$9,145
2020	$611,139	$634,908	$3,037,084	$-23,769
2019	$751,285	$731,321	$3,167,398	$19,964