To promote educational and charitable purposes by providing scholarships, student aid and assistance to needy and deserving students and by the development of educational work in the chapters of Delta Sigma Phi fraternity.

501(c)(3) charity; gifts are tax-deductible.
48¢ of each $1 spent went to programs.
$217K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $495K a year · 21% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
48%
of spending
Concern: 48% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$217K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
31 mo
of spending, in cash
Looks good: 31.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $651K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$201K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
+200% vs prior year
Spent
$2.2M
To programs
48%
Net assets
$13.6M
By yearFY2020–FY2025
Revenue
$3.9M
FY2024▲ +200%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.8M
FY2022$2.4M
FY2023$1.3M
FY2024$3.9M
FY2025$3.1M
Expenses
$2.2M
FY2024▲ +30%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.7M
FY2023$1.7M
FY2024$2.2M
FY2025$2.3M
Net assets
$13.6M
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$10.5M
FY2021$13.4M
FY2022$11.8M
FY2023$12.3M
FY2024$13.6M
FY2025$15.6M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

Give Claim
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1958.

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

Where the money goes

48 cents of each dollar spent went to programs.

Program services 48% · $1.1M Management & general 27% · $611K Fundraising 25% · $558K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

17 people listed on the 990; $217K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Chief Advancement Officer
$141,086Pt VII · Sec A
$45,451Pt VII · Sec A
Chief Financial Officer
$30,857Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Nathan Wight’s $143K as Chief Advancement Officer is at the 60th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024
Nathan Wight$143,045$141,086
Phil Rogriguez$47,199$45,451
Courtney Williams$32,859$30,857

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Delta Sigma Phi Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

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 scholarships and student aid to needy students, supporting educational work.

Questions for Delta Sigma Phi Foundation

Tap to ask. Delta Sigma Phi Foundation sees how many people are interested.

Your first name shows with your question. Delta Sigma Phi Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $1.1M · in their own filed words · FY2023
01

Scholarships and grants to delta sigma phi fraternity and other local chapters.

$1.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 11 funders →
Grants paid · 50 grants · $4.1M · 2019–2024
Unitemized GrantFY2024$191,804
Alumni of Alpha Mu INCUT · FY2024$111,143
Unitemized GrantFY2024$46,856
Delta Sigma Phi Fraternity INC Beta Kappa AcbFY2024$20,300
Dsp Epsilon Rho Alumni AssociationFY2024$12,000
Gamma Epsilon Alumni Corp Board of the Delta Sigma Phi FraternityFY2024$7,500
Beta Mu Alumni Chapter of the Delta Sigma Phi FraternityFY2024$6,550
Alumni of Alpha Mu INCUT · FY2023$471,733
Unitemized GrantFY2023$115,432
See all 50 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.9M
Ln 12
Gifts and grantsLn 1h$2.0M
Investment incomeLn 3$1.9M
Money outPt IX
$2.2M
Ln 25
Programscol B$1.1M
Managementcol C$611K
Fundraisingcol D$558K
Owns and owesPt X
$13.6M
net assets · Ln 32
Cash and savingsLn 1–2$5.8M
Total assetsLn 16$13.8M
LiabilitiesLn 26$201K
PeoplePt VI, VII
17
listed · VII A
PaidVII A3
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Noncash giftsLn 1g$159K
Fundraising eventsLn 1c$66K
Investment incomeLn 3$1.9M
Gains on assetsLn 7$1.6M
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$422K
SavingsLn 2$5.4M
Cash and savings togetherLn 1–2$5.8M
InvestmentsLn 11–13$6.4M
Other assetsLn 15$802K
Total assetsLn 16$13.8M
LiabilitiesLn 26$201K
Net assetsLn 32$13.6M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$5.3M$5.8M
InvestmentsLn 11–13$5.8M$6.4M
Total assetsLn 16$12.5M$13.8M
LiabilitiesLn 26$194K$201K
Net assetsLn 32$12.3M$13.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$945K$945K
Grants to domestic individualsLn 2$115K$115K
Other salaries and wagesLn 7$505K$267K$238K
Pension plan contributionsLn 8$11K$6K$5K
Other employee benefitsLn 9$42K$22K$20K
Payroll taxesLn 10$40K$21K$19K
Legal feesLn 11b$32K$32K
Accounting feesLn 11c$87K$87K
Investment management feesLn 11f$55K$55K
Other fees for servicesLn 11g$17K$10K$7K
Office expensesLn 13$57K$30K$27K
Information technologyLn 14$23K$6K$6K$11K
TravelLn 17$41K$3K$38K
Conferences, conventions and meetingsLn 19$75K$75K
InterestLn 20$4K$4K
InsuranceLn 23$42K$42K
Other expenses (24a–d)Ln 24$144K$67K$76K
All other expensesLn 24e$1K$612$408
Total functional expensesLn 25$2.2M$1.1M$611K$558K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.1M$2.3M$735K$15.6M 990 PDF
FY2024 Viewing $3.9M$2.2M$1.6M$13.6M 990 PDF
FY2023 $1.3M$1.7M−$429K$12.3M 990 PDF
FY2022 $2.4M$1.7M$675K$11.8M 990 PDF
FY2021 $1.8M$1.5M$330K$13.4M 990 PDF
FY2020 $1.4M$1.4M$23K$10.5M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,873,781 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,083,003$1,986,533
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $212,919$1,892,791
I-11 Other revenuePrior year −$5,919−$5,543
I-12 Total revenuePrior year $1,290,003$3,873,781
I-13 Grants and similar amounts paidPrior year $792,551$1,060,727
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $496,759$597,812
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $429,873$577,750
I-18 Total expensesPrior year $1,719,183$2,236,289
I-19 Revenue less expensesPrior year −$429,180$1,637,492
Part VI · Governance 14 of 14 board members independent, 1 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $3,873,781 across 9 lines filed
Lines not itemized here account for $2,633 of total revenue; see the IRS return.
VIII-1c Fundraising events$66,426
VIII-1f All other contributions, gifts and grants$1,920,107
VIII-1g Noncash contributions (included above)$158,766
VIII-1h Total contributions, gifts and grants$1,986,533
VIII-3 Investment incomeExcluded from tax $270,359$270,359
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,622,432$1,622,432
VIII-8 Net income from fundraising eventsExcluded from tax −$8,680−$8,680
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $504$504
VIII-12 Total revenueRelated to mission $504 · Unrelated business $0 · Excluded from tax $1,886,744$3,873,781
Part IX · Statement of functional expenses $2,236,289 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $945,295$945,295
IX-2 Grants to domestic individualsPrograms $115,432$115,432
IX-7 Other salaries and wagesManagement $267,056 · Fundraising $237,963$505,019
IX-8 Pension plan contributionsManagement $5,857 · Fundraising $5,219$11,076
IX-9 Other employee benefitsManagement $22,252 · Fundraising $19,828$42,080
IX-10 Payroll taxesManagement $20,960 · Fundraising $18,677$39,637
IX-11b Legal feesManagement $32,459$32,459
IX-11c Accounting feesManagement $87,473$87,473
IX-11f Investment management feesManagement $54,677$54,677
IX-11g Other fees for servicesManagement $9,980 · Fundraising $7,244$17,224
IX-13 Office expensesManagement $29,643 · Fundraising $27,013$56,656
IX-14 Information technologyPrograms $6,000 · Management $5,867 · Fundraising $11,000$22,867
IX-17 TravelManagement $3,179 · Fundraising $38,105$41,284
IX-19 Conferences, conventions and meetingsFundraising $74,979$74,979
IX-20 InterestManagement $3,968$3,968
IX-23 InsuranceFundraising $41,527$41,527
IX-24 Other expenses (24a–d)Management $67,311 · Fundraising $76,305$143,616
IX-24e All other expensesManagement $612 · Fundraising $408$1,020
IX-25 Total functional expensesPrograms $1,066,727 · Management $611,294 · Fundraising $558,268$2,236,289
Part X · Balance sheet $13,805,514 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $462,251$422,465
X-2 Savings and temporary cash investmentsStart of year $4,844,276$5,362,451
X-3 Pledges and grants receivableStart of year $406,011$818,334
X-4 Accounts receivableStart of year $165,535$0
X-8 Inventories for sale or useStart of year $4,174$12,292
X-9 Prepaid expenses and deferred chargesStart of year $19,306$20,723
X-11 Publicly traded securitiesStart of year $5,847,844$6,367,717
X-15 Other assetsStart of year $737,479$801,532
X-16 Total assetsStart of year $12,486,876$13,805,514
X-17 Accounts payable and accrued expensesStart of year $18,334$12,588
X-24 Unsecured notes and loans payableStart of year $151,992$129,704
X-25 Other liabilitiesStart of year $23,437$58,791
X-26 Total liabilitiesStart of year $193,763$201,083
X-27 Net assets without donor restrictionsStart of year −$420,302−$526,544
X-28 Net assets with donor restrictionsStart of year $12,713,415$14,130,975
X-32 Total net assets or fund balancesStart of year $12,293,113$13,604,431
X-33 Total liabilities and net assetsStart of year $12,486,876$13,805,514
Part XI · Reconciliation of net assets $13,604,431 net assets at year end
XI-1 Total revenue$3,873,781
XI-2 Total expenses$2,236,289
XI-3 Revenue less expenses$1,637,492
XI-4 Net assets at start of year$12,293,113
XI-5 Net unrealized gains (losses) on investments−$395,090
XI-9 Other changes in net assets$68,916
XI-10 Net assets at end of year$13,604,431

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.