ETA SIGMA PHI TRUST (EIN 630459587) - 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

1914

Legal Domicile

Principal Officer

DR KATHERINE PANAGAKOS

Phone

6096524618

Tax Period

2023-01-01 to 2023-12-31

ETA SIGMA PHI TRUST, founded in 1914, is a micro nonprofit that reported $87K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum. Net assets of $682K represent 94 months of operating reserves.

Mission

ETA SIGMA PHI NATIONAL HONOR SOCIETY SUPPORTS UNDERGRADUATE GREEK AND LATIN STUDENTS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $52,060

Program Service Revenue $0

Investment Income $20,043

Other Revenue $15,378

TOTAL REVENUE $87,481

Expense Breakdown

Grants Paid $16,175

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $72,568

TOTAL EXPENSES $88,743

Year-over-Year Comparison

	2023	2022	Change
Revenue	$87,481	$68,702	+0.3%
Expenses	$88,743	$64,948	+0.4%
Net Income	$-1,262	$3,754	-1.3%

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

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
DR ANTONIOS AUGOUSTAKIS	CHAIRMAN	1.00	Officer Director	$0	$0	$0
DR KATHERINE PANAGAKOS	EXECUTIVE SECRETARY	7.00	Officer Director	$0	$0	$0
DR DAVID SICK	TRUSTEE	1.00	Director	$0	$0	$0
DR JOSEPH GARNJOBST	TRUSTEE	1.00	Director	$0	$0	$0
DR DANIEL LEVINE	TRUSTEE	1.00	Director	$0	$0	$0
GEORGIA IRBY	TRUSTEE	1.00	Director	$0	$0	$0
ROBERT SIMMONS	TRUSTEE	1.00	Director	$0	$0	$0
BRIDGET THOMAS	TRUSTEE	1.00	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
2024	No data	No data	No data	No data
2023	$87,481	$88,743	$681,774	$-1,262
2022	$68,702	$64,948	$608,391	$3,754
2021	$135,230	$35,308	$658,623	$99,922
2020	$55,496	$41,508	$522,552	$13,988

ETA SIGMA PHI TRUST