Sigma Delta Tau Society
Sigma Delta Tau Society shows consistent revenue growth but declining assets in recent periods.
EIN: 161241677 · Livonia, MI · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $940K |
| Total Expenses | $807K |
| Program Spending | 75% |
| CEO/Top Officer Pay | $1 |
| Net Assets | $204K |
| Transparency Score | 70/100 |
Is Sigma Delta Tau Society Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Sigma Delta Tau Society directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Sigma Delta Tau Society
Sigma Delta Tau Society (EIN: 161241677) is a nonprofit organization based in Livonia, MI. The organization reported total revenue of $940K and total assets of $147K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Sigma Delta Tau Society's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Sigma Delta Tau Society is a small nonprofit that has been operating for 78 years, with 13 years of IRS 990 filings on record (2012–2024). Revenue has grown at a compound annual rate of 4.8%.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
| Total Revenue | $909K |
| Total Expenses | $807K |
| Surplus / Deficit | +$102K |
| Total Assets | $233K |
| Total Liabilities | $29K |
| Net Assets | $204K |
| Operating Margin | 11.2% |
| Debt-to-Asset Ratio | 12.5% |
| Months of Reserves | 3.5 months |
Financial Health Grade: A
In 2024, Sigma Delta Tau Society reported a surplus of $102K with revenue exceeding expenses, holds 3.5 months of operating reserves (adequate), has a debt-to-asset ratio of 12.5% (very low leverage).
Financial Trends
Over 13 years of filings (2012–2024), Sigma Delta Tau Society's revenue has grown at a compound annual growth rate (CAGR) of 4.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2024 | +19.1% | +3.4% | -10.4% |
| 2023 | +0.3% | +12.2% | +4.9% |
| 2022 | +34.7% | +11.5% | +21.5% |
| 2021 | -11.6% | +5.8% | -19.1% |
| 2020 | +0.7% | -0.5% | +14.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1948 |
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 Tau Society with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Sigma Delta Tau Society allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2024)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $102K, with revenue exceeding expenses.
- Debt-to-asset ratio: 12.5%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, suggesting either a fully volunteer-led executive team or that executive salaries are not separately disclosed and are embedded within other expense categories. This lack of reported compensation is unusual for an organization with nearly $1 million in annual revenue.
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 Tau Society's IRS 990 filings:
- Declining assets despite increasing revenue in recent years (e.g., assets from $260,048 in 2023 to $146,636 currently, while revenue grew from $763,180 to $940,063).
- Consistent 0% reported officer compensation, which is unusual for an organization of this size and revenue.
- Unknown NTEE code, limiting understanding of its specific charitable purpose and comparative analysis.
- Periods of expenses exceeding revenue (e.g., 202306: Revenue=$763,180, Expenses=$780,155; 202106: Revenue=$565,345, Expenses=$623,501).
Strengths
The following positive indicators were identified for Sigma Delta Tau Society:
- Consistent revenue growth over the past several years, reaching $940,063 in the latest period.
- Generally positive net income in most recent periods (e.g., 202406: Revenue=$908,934, Expenses=$807,017).
- Low liabilities relative to assets, indicating a manageable debt burden (e.g., $29,184 liabilities vs. $233,021 assets in 2024).
- Long history of IRS 990 filings (13 filings), indicating a commitment to regulatory compliance.
Frequently Asked Questions about Sigma Delta Tau Society
Is Sigma Delta Tau Society a legitimate charity?
Based on AI analysis of IRS 990 filings, Sigma Delta Tau Society (EIN: 161241677) some concerns. Mission Score: 70/100. 4 red flags identified, 4 strengths noted.
How does Sigma Delta Tau Society spend its money?
Sigma Delta Tau Society directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Sigma Delta Tau Society tax-deductible?
Sigma Delta Tau Society is registered as a tax-exempt nonprofit (EIN: 161241677). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Sigma Delta Tau Society CEO make?
Sigma Delta Tau Society's highest-compensated officer earns $1 annually. The organization reported $940K in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Sigma Delta Tau Society's spending goes to programs?
Sigma Delta Tau Society directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Sigma Delta Tau Society located?
Sigma Delta Tau Society is headquartered in Livonia, Michigan and files with the IRS under EIN 161241677.
How many years of IRS 990 filings does Sigma Delta Tau Society have?
Sigma Delta Tau Society 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 $940K in total revenue.
Why are assets declining despite consistent revenue growth?
The organization's assets decreased from $260,048 in 2023 to $233,021 in 2024, and further to $146,636 in the latest period, despite revenue increasing from $763,180 to $908,934 over the same timeframe. This trend requires further investigation into how funds are being utilized or if there are significant non-expense outflows.
What is the detailed breakdown of program, administrative, and fundraising expenses?
The provided data does not offer a detailed breakdown of how expenses are allocated among programs, administration, and fundraising. This information is crucial for assessing spending efficiency and impact.
How is executive leadership compensated if 'Officer Comp' is consistently 0%?
The consistent reporting of 0% for officer compensation across all filings raises questions about how the organization's leadership is compensated, especially for an entity with significant revenue. It could indicate a volunteer-based leadership or that compensation is reported under other expense lines.
What is the organization's NTEE code and specific mission?
The NTEE code is listed as 'Unknown,' which makes it difficult to understand the organization's specific programmatic area and compare its financial performance against similar nonprofits.
Filing History
IRS 990 filing history for Sigma Delta Tau Society showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Sigma Delta Tau Society's revenue has grown by 75.5%, moving from $518K to $909K. Total assets decreased by 32.6% over the same period, from $346K to $233K. Total functional expenses rose by 39.6%, from $578K to $807K. In its most recent filing year (2024), Sigma Delta Tau Society reported a surplus of $102K, with revenue exceeding expenses. The organization holds $29K in liabilities against $233K in assets (debt-to-asset ratio: 12.5%), resulting in net assets of $204K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2024 | $909K | $807K | $233K | $29K | — | View 990 |
| 2023 | $763K | $780K | $260K | $38K | — | View 990 |
| 2022 | $761K | $695K | $248K | $9K | — | View 990 |
| 2021 | $565K | $624K | $204K | $31K | — | View 990 |
| 2020 | $639K | $589K | $252K | $21K | — | — |
| 2019 | $635K | $592K | $219K | $32K | — | View 990 |
| 2018 | $619K | $604K | $168K | $23K | — | View 990 |
| 2017 | $596K | $508K | $149K | $18K | — | View 990 |
| 2016 | $591K | $626K | $105K | $63K | — | View 990 |
| 2015 | $572K | $508K | $93K | $16K | — | View 990 |
| 2014 | $541K | $591K | $40K | $27K | — | View 990 |
| 2013 | $514K | $513K | $89K | $26K | — | View 990 |
| 2012 | $518K | $578K | $346K | $283K | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $909K, expenses of $807K, and assets of $233K (revenue +19.1% year-over-year).
- 2023: Revenue of $763K, expenses of $780K, and assets of $260K (revenue +0.3% year-over-year).
- 2022: Revenue of $761K, expenses of $695K, and assets of $248K (revenue +34.7% year-over-year).
- 2021: Revenue of $565K, expenses of $624K, and assets of $204K (revenue -11.6% year-over-year).
- 2020: Revenue of $639K, expenses of $589K, and assets of $252K (revenue +0.7% year-over-year).
- 2019: Revenue of $635K, expenses of $592K, and assets of $219K (revenue +2.6% year-over-year).
- 2018: Revenue of $619K, expenses of $604K, and assets of $168K (revenue +3.8% year-over-year).
- 2017: Revenue of $596K, expenses of $508K, and assets of $149K (revenue +0.9% year-over-year).
- 2016: Revenue of $591K, expenses of $626K, and assets of $105K (revenue +3.3% year-over-year).
- 2015: Revenue of $572K, expenses of $508K, and assets of $93K (revenue +5.8% year-over-year).
- 2014: Revenue of $541K, expenses of $591K, and assets of $40K (revenue +5.2% year-over-year).
- 2013: Revenue of $514K, expenses of $513K, and assets of $89K (revenue -0.8% year-over-year).
- 2012: Revenue of $518K, expenses of $578K, and assets of $346K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Sigma Delta Tau Society:
Data Sources and Methodology
This transparency report for Sigma Delta Tau Society 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.