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Delta Sigma Delta Fraternity - Chi Chapter INC

Not tax-deductible

Sacramento, CA501(c)(7)Since 2003Mutual / membership EIN 23-7358247Revenue $70K in FY2026

On file with the IRS921 45th St, 95819-3409 · Sacramento, CATax-exempt since Aug 1967

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Holding title to local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.

501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Run by 5 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $11K a year · 12% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$70K
-38% vs prior year
Spent
$87K
To programs
100%
Net assets
$171K
By yearFY2021–FY2026
Revenue
$70K
FY2026▼ -38%
Tap a bar for its year
Revenue by fiscal year
FY2021$89K
FY2022$120K
FY2023$98K
FY2024$91K
FY2025$114K
FY2026$70K
Expenses
$87K
FY2026▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2021$147K
FY2022$131K
FY2023$131K
FY2024$76K
FY2025$78K
FY2026$87K
Net assets
$171K
FY2026▼ -9%
Tap a bar for its year
Net assets by fiscal year
FY2021$182K
FY2022$171K
FY2023$138K
FY2024$152K
FY2025$188K
FY2026$171K

From the FY2026 Form 990 (year ending June 2026) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Aug 1967.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $87K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
$0Pt VII · Sec A
Nikki Ozawa
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
See Delta Sigma Delta Fraternity - Chi Chapter INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides housing, meals, and social events for fraternity members.

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Provided by the organization

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3 programs · in their own filed words · FY2025
01

General Expenses

Pt IX · col B
02

Depreciation

Pt IX · col B
03

National

Pt IX · col B

By the numbers

The FY2026 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$70K
Ln 12
Gifts and grantsLn 1h$70K
Money outPt IX
$87K
Ln 25
Programscol B$87K
Owns and owesPt X
$171K
net assets · Ln 32
Cash and savingsLn 1–2$41K
Total assetsLn 16$171K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$70K
Total revenueLn 12$70K
Assets in detailPt X, end of year
CashLn 1$41K
Cash and savings togetherLn 1–2$41K
Land, buildings, equipmentLn 10c$122K
Total assetsLn 16$171K
LiabilitiesLn 26$0
Net assetsLn 32$171K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$59K$41K
Land, buildings, equipmentLn 10c$128K$122K
Total assetsLn 16$188K$171K
LiabilitiesLn 26$0$0
Net assetsLn 32$188K$171K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$12K$12K$0$0
Accounting feesLn 11c$15K$15K$0$0
Office expensesLn 13$253$253$0$0
OccupancyLn 16$40K$40K$0$0
Depreciation, depletion and amortizationLn 22$6K$6K$0$0
InsuranceLn 23$14K$14K$0$0
Total functional expensesLn 25$87K$87K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $70K$87K−$17K$171K 990 PDF
FY2025 $114K$78K$36K$188K 990 PDF
FY2024 $91K$76K$15K$152K 990 PDF
FY2023 $98K$131K−$33K$138K 990 PDF
FY2022 $120K$131K−$11K$171K 990 PDF
FY2021 $89K$147K−$58K$182K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $70,100 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $113,600$70,100
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $113,600$70,100
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $77,551$87,096
I-18 Total expensesPrior year $77,551$87,096
I-19 Revenue less expensesPrior year $36,049−$16,996
Part VI · Governance 0 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $70,100 across 3 lines filed
VIII-1b Membership dues$70,100
VIII-1h Total contributions, gifts and grants$70,100
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$70,100
Part IX · Statement of functional expenses $87,096 across 6 lines filed
IX-11a Management feesPrograms $12,000 · Management $0 · Fundraising $0$12,000
IX-11c Accounting feesPrograms $14,700 · Management $0 · Fundraising $0$14,700
IX-13 Office expensesPrograms $253 · Management $0 · Fundraising $0$253
IX-16 OccupancyPrograms $40,141 · Management $0 · Fundraising $0$40,141
IX-22 Depreciation, depletion and amortizationPrograms $6,169 · Management $0 · Fundraising $0$6,169
IX-23 InsurancePrograms $13,833 · Management $0 · Fundraising $0$13,833
IX-25 Total functional expensesPrograms $87,096 · Management $0 · Fundraising $0$87,096
Part X · Balance sheet $171,301 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $59,497$41,167
X-4 Accounts receivable$8,000
X-9 Prepaid expenses and deferred chargesStart of year $498$0
X-10c Land, buildings and equipment, netStart of year $128,303$122,134
X-16 Total assetsStart of year $188,298$171,301
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $188,298$171,301
X-33 Total liabilities and net assetsStart of year $188,298$171,301
Part XI · Reconciliation of net assets $171,301 net assets at year end
XI-1 Total revenue$70,100
XI-2 Total expenses$87,096
XI-3 Revenue less expenses−$16,996
XI-4 Net assets at start of year$188,298
XI-8 Prior period adjustments−$1
XI-10 Net assets at end of year$171,301

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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