Sigma Tau Association c/o James W McCurdy (EIN 916033189) - 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

1902

Legal Domicile

Principal Officer

James W McCurdy

Phone

2066017846

Tax Period

2023-10-01 to 2024-09-30

Sigma Tau Association c/o James W McCurdy, founded in 1902, is a small nonprofit that reported $314K in total revenue in fiscal year 2023. Expenses of $498K exceeded revenue, resulting in a 58% operating deficit.

Mission

Operate College Fraternity Chapter House.

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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 $500

Program Service Revenue $294,000

Investment Income $19,740

Other Revenue $0

TOTAL REVENUE $314,240

Expense Breakdown

Grants Paid $1,600

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $495,951

TOTAL EXPENSES $497,551

Year-over-Year Comparison

	2023	2022	Change
Revenue	$314,240	$296,820	+0.1%
Expenses	$497,551	$338,038	+0.5%
Net Income	$-183,311	$-41,218	+3.4%

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
Curtis Reusser	President	1.00	Officer Director	$0	$0	$0
Roger Collins	Vice President	1.00	Officer Director	$0	$0	$0
James W McCurdy	Treasurer	1.00	Officer Director	$0	$0	$0
James M Hilton	Secretary	1.00	Officer Director	$0	$0	$0
Cope John C Miller	Board Member	1.00	Director	$0	$0	$0
Scott Reusser	Board Member	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	$314,240	$497,551	$2,417,649	$-183,311
2023	$296,820	$338,038	$2,600,960	$-41,218
2022	$281,300	$471,501	$2,642,178	$-190,201
2021	$279,813	$305,382	$2,832,379	$-25,569
2020	$194,703	$319,707	$2,857,948	$-125,004
2019	$307,908	$228,196	$2,982,952	$79,712

Sigma Tau Association c/o James W McCurdy