UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI (EIN 952509899) - 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

1927

Legal Domicile

Principal Officer

Matt Sumrow

Phone

8186333898

Tax Period

2025-01-01 to 2025-12-31

UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI, founded in 1927, is a small nonprofit in the Community Improvement sector that reported $163K in total revenue in fiscal year 2025. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $30K, a strong 18% operating margin.

Mission

The organization's primary exempt purpose is to provide for the physical property of the Sigma Pi Fraternity's Upsilon Chapter house, so that the active student brotherhood may reside there in perpetuity.

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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 $0

Program Service Revenue $162,950

Investment Income $149

Other Revenue $0

TOTAL REVENUE $163,099

Expense Breakdown

Grants Paid $3,800

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $132,947

Other Expenses $129,147

TOTAL EXPENSES $132,947

Year-over-Year Comparison

	2025	2024	Change
Revenue	$163,099	$130,548	+0.2%
Expenses	$132,947	$126,874	+0.0%
Net Income	$30,152	$3,674	+7.2%

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
Sasan Amini	Director	0	Director	$0	$0	$0
David Finkel	Treasurer	2.0	Officer Director	$0	$0	$0
Alfred Hernandez	Director	0	Director	$0	$0	$0
James Lipow	Director	0	Director	$0	$0	$0
Nate Murphy	Director	0	Director	$0	$0	$0
Nick Rackauckas	Director	0	Director	$0	$0	$0
Brad Reichard	Director	0	Director	$0	$0	$0
Jay Ross	Director	0	Director	$0	$0	$0
Matt Sumrow	President	1.50	Officer 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	$163,099	$132,947	$540,590	$30,152
2024	$130,548	$126,874	$520,237	$3,674
2023	$127,023	$134,052	$525,816	$-7,029
2022	$86,773	$100,444	$480,873	$-13,671
2021	$30,690	$75,305	$494,544	$-44,615
2020	$64,356	$97,532	$539,159	$-33,176

UPSILON CHAPTER BUILDING ASSOCIATION OF SIGMA PI