SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP (EIN 883836573) - 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

2022

Legal Domicile

Principal Officer

CRAIG HAYS

Phone

2173514040

Tax Period

2025-01-01 to 2025-12-31

SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP, founded in 2022, is a small nonprofit in the Mutual Benefit sector that reported $325K in total revenue in fiscal year 2025. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $284K left a modest 13% surplus.

Mission

SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP IS THE LOCAL CHAPTER OF A NATIONAL FRATERNAL ORGANIZATION WHOSE MISSION IS FOR THE DEVELOPMENT OF FRATERNAL BONDS, AND THE ADVANCEMENT OF PROFESSIONALISM, SOCIAL SKILLS AND CHARACTER AMONG ITS MEMBERS. THE NATIONAL FRATERNITY'S MISSION IS TO DEVELOP ETHICAL LEADERS INSPRIRED BY PRINCIPLES OF LOVE, HONOR, AND TRUTH; TO FOSTER THE PERSONAL GROWTH OF EACH MAN'S MIND, HEART, AND CHARACTER; TO PERPETUATE LIFELONG FRIENDSHIPS AND COMMITMENT TO THE 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 (2025)

Revenue Breakdown

Contributions & Grants $1,500

Program Service Revenue $323,650

Investment Income $0

Other Revenue $0

TOTAL REVENUE $325,150

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $272,899

Other Expenses $283,576

TOTAL EXPENSES $283,576

Year-over-Year Comparison

	2025	2024	Change
Revenue	$325,150	$301,024	+0.1%
Expenses	$283,576	$323,986	-0.1%
Net Income	$41,574	$-22,962	-2.8%

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

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
CRAIG HAYS	DIRECTOR	1.00	Director	$0	$0	$0
JEFF HAYS	DIRECTOR	1.00	Director	$0	$0	$0
JOE SERIO	DIRECTOR	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
2025	$325,150	$283,576	$192,330	$41,574
2022	$307,740	$314,751	$192,983	$-7,011

SIGMA NU FRATERNITY-GAMMA MU CHAPTER NFP