SIGMA DELTA HOUSE CORPORATION (EIN 863968926) - 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

2021

Legal Domicile

Principal Officer

MICHAEL SPILKY

Phone

6199947459

Tax Period

2023-01-01 to 2023-12-31

SIGMA DELTA HOUSE CORPORATION, founded in 2021, is a small nonprofit in the Education sector that reported $122K in total revenue in fiscal year 2023. The organization ran a surplus of $44K, a strong 36% operating margin.

Mission

THE CORPORATION IS A HOUSING CORPORATION FORMED TO OWN, RENT, AND MANAGE RESIDENTIAL PROPERTIES USED BY A FRATERNITY. THE PROPERTY IS USED TO PROVIDE HOUSING FOR THE MEMBERS OF A FRATERNITY, CREATING A SENSE OF COMMUNITY AND ENHANCING THE OVERALL COLLEGE EXPERIENCE. THE HOUSING CORPORATION MAY OWN, RENT AND MANAGE ONE OR MORE HOUSING FACILITIES, INCLUDING DORMITORIES OR CHAPTER HOUSES. THE CORPORATION IS OPERATED BY ALUMNI OF THE FRATERNITY AT SAN DIEGO STATE UNIVERSITY IN SAN DIEGO, CALIFORNIA.

🔒

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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $121,761

Investment Income $309

Other Revenue $0

TOTAL REVENUE $122,070

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $78,072

Other Expenses $78,072

TOTAL EXPENSES $78,072

Year-over-Year Comparison

	2023	2022	Change
Revenue	$122,070	N/A	N/A
Expenses	$78,072	N/A	N/A
Net Income	$43,998	N/A	N/A

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

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
MICHAEL SPILKY	CEO, CFO, DIRECTOR	5.00	Officer	$0	$0	$0
STEVEN PRESCOTT	VICE PRESIDENT, DIRECTOR	3.00	Officer	$0	$0	$0
JOSEPH FOX	SECRETARY, DIRECTOR	3.00	Officer	$0	$0	$0
OFEK SUCHARD	DIRECTOR	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
2024	No data	No data	No data	No data
2023	$122,070	$78,072	$112,761	$43,998
2022	$125,355	$131,317	$64,459	$-5,962
2021	$92,757	$53,471	$49,686	$39,286

SIGMA DELTA HOUSE CORPORATION