Sigma Delta Pi
Sigma Delta Pi maintains strong assets and zero executive compensation, consistently operating with a surplus.
EIN: 10319131 · Charleston, SC · NTEE: O20 · Updated: 2026-03-27
Source Check Matrix
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Identity resolved verified
Sigma Delta Pi is mapped to EIN 10319131.
IRS BMF exempt record needs review
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13 stored filing years available.
Raw 990 source linked
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13 stored filing years available.
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Source and Resolution Links
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Workflow Engine
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13 stored filing years plus ProPublica source
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Triggered by: program expense ratio, CEO salary, revenue, grants
85% program spend, health grade A
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4 peer options surfaced
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| Metric | Value |
|---|---|
| Total Revenue | $162K |
| Total Expenses | $124K |
| Program Spending | 85% |
| Net Assets | $1.4M |
| Transparency Score | 95/100 |
Search Intent Cockpit
Sigma Delta Pi Form 990, Revenue, CEO Pay, and IRS Filing Signals
Sigma Delta Pi is surfaced here as a decision-ready nonprofit financial profile, not just a charity listing. The page consolidates IRS Form 990 revenue, expenses, assets, tax-exempt classification, executive compensation, mission score, red flags, and year-by-year filing history so donors, researchers, journalists, and grant teams can answer the common search questions around Sigma Delta Pi in one place.
Form 990 Filing Summary
13 filing years are available, with latest revenue of $137K and expenses of $124K.
Revenue and Expenses
Sigma Delta Pi reported $137K in revenue and $124K in expenses, a surplus of $12K.
Executive Compensation
Officer, director, trustee, and key employee pay is reviewed from IRS 990 compensation disclosures when present.
Charity Score and Red Flags
95/100 mission score, 1 red flag, and 5 strengths are shown from structured and AI review.
Is Sigma Delta Pi Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
IRS 990 Data Cockpit
Where the Money Comes From and Where It Goes
Revenue Source Mix
Revenue-source line items are not available on the stored filing yet. Future ingestion now preserves contribution, program-revenue, and investment-income fields when ProPublica provides them.
Expense Deployment
| Program services | $106K (85%) |
Across stored filings, Sigma Delta Pi shows contribution history pending. Next enrichment targets: revenue-source fields, IRS BMF classification.
Decision Cockpit
One-Stop Donor, Research, and Peer Context Hub
| Decision Lens | Signal | What to Inspect Next |
|---|---|---|
| Legitimacy | Some Concerns | Good filing record; 1 red flag identified |
| Mission spend | 85% to programs | Excellent |
| Financial durability | Grade A | 13 stored filing years |
| Peer context | Compare with The Ano Charitable Foundation Trust | South Carolina and Category O context |
Trust Check
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Charleston, SC nonprofitsCategory O in South Carolina
Human Services in South Carolina
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Request a concise report for Sigma Delta Pi with revenue, expenses, executive compensation, red flags, peer context, and IRS source links. You can also request CSV exports or watchlist updates for future filings.
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Sigma Delta Pi directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sigma Delta Pi
Sigma Delta Pi (EIN: 10319131) is a nonprofit organization based in Charleston, SC, classified under NTEE code O20. The organization reported total revenue of $162K and total assets of $1.6M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sigma Delta Pi's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sigma Delta Pi is a small nonprofit that has been operating for 27 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $137K |
| Total Expenses | $124K |
| Surplus / Deficit | +$12K |
| Total Assets | $1.4M |
| Net Assets | $1.4M |
| Operating Margin | 9.1% |
| Months of Reserves | 136.2 months |
Financial Health Grade: A
In 2023, Sigma Delta Pi reported a surplus of $12K with revenue exceeding expenses, holds 136.2 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Sigma Delta Pi's revenue has declined at a compound annual growth rate (CAGR) of -0.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -25.8% | +2.5% | +1.5% |
| 2022 | +14.0% | +28.8% | -13.1% |
| 2021 | +25.0% | +6.4% | +12.0% |
| 2020 | -31.5% | -38.2% | +0.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1999 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Sigma Delta Pi with a Mission Score of 95 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Sigma Delta Pi allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $12K, with revenue exceeding expenses.
Executive Compensation Analysis
Sigma Delta Pi consistently reports 0% officer compensation across all available filings, indicating a volunteer-led organization where no funds are allocated to executive salaries, which is highly commendable for efficiency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Sigma Delta Pi's IRS 990 filings:
- None identified based on provided financial data.
Strengths
The following positive indicators were identified for Sigma Delta Pi:
- Consistent asset growth, reaching $1,619,338.
- Zero officer compensation reported across all filings, indicating volunteer leadership.
- Consistent revenue surplus over expenses in most years (e.g., $136,817 revenue vs. $124,391 expenses in 2023).
- Zero liabilities reported, demonstrating strong financial health and management.
- Strong transparency through consistent IRS 990 filings.
Frequently Asked Questions about Sigma Delta Pi
Is Sigma Delta Pi a legitimate charity?
Sigma Delta Pi (EIN: 10319131) is a registered tax-exempt nonprofit based in South Carolina. Our AI analysis gives it a Mission Score of 95/100. It has 13 years of IRS 990 filings on record. Total revenue: $162K. 1 red flag identified. 5 strengths noted. Financial health grade: A.
How does Sigma Delta Pi spend its money?
Sigma Delta Pi directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Sigma Delta Pi tax-deductible?
Sigma Delta Pi is registered as a tax-exempt nonprofit (EIN: 10319131). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Sigma Delta Pi's spending goes to programs?
Sigma Delta Pi directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Sigma Delta Pi compare to similar nonprofits?
With a transparency score of 95/100 (Excellent), Sigma Delta Pi is above average for NTEE category O20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Sigma Delta Pi located?
Sigma Delta Pi is headquartered in Charleston, South Carolina and files with the IRS under EIN 10319131. It is classified under NTEE code O20.
How many years of IRS 990 filings does Sigma Delta Pi have?
Sigma Delta Pi has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $162K in total revenue.
Is Sigma Delta Pi a good charity?
Based on the IRS 990 data, Sigma Delta Pi appears to be a very good organization. It demonstrates strong financial health with over $1.6 million in assets, consistently operates with a revenue surplus, and reports zero officer compensation, indicating high efficiency and a volunteer-driven model.
How does Sigma Delta Pi manage its finances?
Sigma Delta Pi manages its finances prudently, consistently maintaining a healthy asset base (e.g., $1,619,338 latest assets) and operating with a surplus of revenue over expenses in most years (e.g., $136,817 revenue vs. $124,391 expenses in 2023). They also report zero liabilities, indicating excellent financial stewardship.
What is Sigma Delta Pi's spending efficiency?
Sigma Delta Pi exhibits high spending efficiency. The consistent reporting of 0% officer compensation means all operational funds are directed towards programs and administrative costs, rather than executive salaries. The organization also consistently generates more revenue than expenses, allowing for asset growth.
Filing History
IRS 990 filing history for Sigma Delta Pi showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Sigma Delta Pi's revenue has declined by 4.2%, moving from $143K to $137K. Total assets increased by 30.9% over the same period, from $1.1M to $1.4M. Total functional expenses rose by 19.4%, from $104K to $124K. In its most recent filing year (2023), Sigma Delta Pi reported a surplus of $12K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $137K | $124K | $1.4M | $0 | — | View 990 |
| 2022 | $184K | $121K | $1.4M | $0 | — | View 990 |
| 2021 | $162K | $94K | $1.6M | $0 | — | View 990 |
| 2020 | $129K | $89K | $1.4M | $0 | — | View 990 |
| 2019 | $189K | $143K | $1.4M | $0 | — | View 990 |
| 2018 | $0 | $0 | $1 | $0 | — | View 990 |
| 2017 | $157K | $134K | $1.3M | $0 | — | View 990 |
| 2016 | $166K | $137K | $1.2M | $0 | — | View 990 |
| 2015 | $156K | $116K | $1.2M | $0 | — | View 990 |
| 2014 | $142K | $136K | $1.2M | $2 | — | View 990 |
| 2013 | $131K | $128K | $1.1M | $1 | — | View 990 |
| 2012 | $143K | $110K | $1.1M | $1 | — | View 990 |
| 2011 | $143K | $104K | $1.1M | $1 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $137K, expenses of $124K, and assets of $1.4M (revenue -25.8% year-over-year).
- 2022: Revenue of $184K, expenses of $121K, and assets of $1.4M (revenue +14.0% year-over-year).
- 2021: Revenue of $162K, expenses of $94K, and assets of $1.6M (revenue +25.0% year-over-year).
- 2020: Revenue of $129K, expenses of $89K, and assets of $1.4M (revenue -31.5% year-over-year).
- 2019: Revenue of $189K, expenses of $143K, and assets of $1.4M.
- 2018: Revenue of $0, expenses of $0, and assets of $1 (revenue -100.0% year-over-year).
- 2017: Revenue of $157K, expenses of $134K, and assets of $1.3M (revenue -5.6% year-over-year).
- 2016: Revenue of $166K, expenses of $137K, and assets of $1.2M (revenue +6.7% year-over-year).
- 2015: Revenue of $156K, expenses of $116K, and assets of $1.2M (revenue +9.3% year-over-year).
- 2014: Revenue of $142K, expenses of $136K, and assets of $1.2M (revenue +9.0% year-over-year).
- 2013: Revenue of $131K, expenses of $128K, and assets of $1.1M (revenue -8.3% year-over-year).
- 2012: Revenue of $143K, expenses of $110K, and assets of $1.1M (revenue -0.3% year-over-year).
- 2011: Revenue of $143K, expenses of $104K, and assets of $1.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sigma Delta Pi:
Data Sources and Methodology
This transparency report for Sigma Delta Pi is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.