Civic Intelligence

Delta Sigma Pi Leadership

EIN 31-0938374 • 501(c)3 • Oxford, OH

Profile

The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, presidents' academy and grand chapter congress. In addition to

330 Campus AveOxford, OH 45056

www.deltasigmapi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

44th percentile

0.09x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.36x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

75th percentile

22%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

61st percentile

8.7%

Faster asset growth than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2024

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2024

Assets

Up

$5,561,141

Up $814,816 (+17%) from 2023

Liabilities

Up

$485,975

Up $221,368 (+84%) from 2023

Net Assets

Up

$5,075,166

Up $593,448 (+13%) from 2023

Revenue

Up

$1,362,803

Up $689,176 (+102%) from 2023

Expenses

Up

$1,067,711

Up $103,049 (+11%) from 2023

Net Income

Up

$295,092

Up $586,127 (+201%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $1,585,309Liabilities 2011: $30,838Net Assets 2011: $1,554,4712011Assets 2012: $1,611,669Liabilities 2012: $32,363Net Assets 2012: $1,579,3062012Assets 2013: $1,912,603Liabilities 2013: $52,570Net Assets 2013: $1,860,0332013Assets 2014: $2,388,201Liabilities 2014: $39,035Net Assets 2014: $2,349,1662014Assets 2015: $2,487,486Liabilities 2015: $36,034Net Assets 2015: $2,451,4522015Assets 2016: $2,510,186Liabilities 2016: $17,087Net Assets 2016: $2,493,0992016Assets 2017: $3,044,852Liabilities 2017: $31,069Net Assets 2017: $3,013,7832017Assets 2018: $3,247,901Liabilities 2018: $61,492Net Assets 2018: $3,186,4092018Assets 2019: $3,328,972Liabilities 2019: $59,360Net Assets 2019: $3,269,6122019Assets 2020: $3,626,352Liabilities 2020: $116,573Net Assets 2020: $3,509,7792020Assets 2021: $4,330,024Liabilities 2021: $19,654Net Assets 2021: $4,310,3702021Assets 2022: $4,707,126Liabilities 2022: $239,762Net Assets 2022: $4,467,3642022Assets 2023: $4,746,325Liabilities 2023: $264,607Net Assets 2023: $4,481,7182023Assets 2024: $5,561,141Liabilities 2024: $485,975Net Assets 2024: $5,075,1662024

Highlighted filing

2024

Assets$5,561,141
Liabilities$485,975
Net Assets$5,075,166

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2011: $288,7802011Expenses 2012: $323,9842012Expenses 2013: $309,9912013Revenue 2014: $678,727Expenses 2014: $366,297Net Income 2014: $312,4302014Revenue 2015: $560,929Expenses 2015: $439,608Net Income 2015: $121,3212015Revenue 2016: $581,873Expenses 2016: $431,889Net Income 2016: $149,9842016Revenue 2017: $821,905Expenses 2017: $438,098Net Income 2017: $383,8072017Revenue 2018: $588,973Expenses 2018: $514,488Net Income 2018: $74,4852018Revenue 2019: $538,683Expenses 2019: $710,717Net Income 2019: -$172,0342019Revenue 2020: $730,161Expenses 2020: $577,180Net Income 2020: $152,9812020Revenue 2021: $805,114Expenses 2021: $543,746Net Income 2021: $261,3682021Revenue 2022: $1,778,888Expenses 2022: $786,087Net Income 2022: $992,8012022Revenue 2023: $673,627Expenses 2023: $964,662Net Income 2023: -$291,0352023Revenue 2024: $1,362,803Expenses 2024: $1,067,711Net Income 2024: $295,0922024

Highlighted filing

2024

Revenue$1,362,803
Expenses$1,067,711
Net Income$295,092

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.56$0.49$5.08$1.36$1.07$0.30
2023Detailed filing. Detailed filing data is available for this year.$4.75$0.26$4.48$0.67$0.96$0.29
2022Detailed filing. Detailed filing data is available for this year.$4.71$0.24$4.47$1.78$0.79$0.99
2021Detailed filing. Detailed filing data is available for this year.$4.33$0.02$4.31$0.81$0.54$0.26
2020Detailed filing. Detailed filing data is available for this year.$3.63$0.12$3.51$0.73$0.58$0.15
2019Detailed filing. Detailed filing data is available for this year.$3.33$0.06$3.27$0.54$0.71$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.25$0.06$3.19$0.59$0.51$0.07
2017Detailed filing. Detailed filing data is available for this year.$3.04$0.03$3.01$0.82$0.44$0.38
2016Detailed filing. Detailed filing data is available for this year.$2.51$0.02$2.49$0.58$0.43$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.49$0.04$2.45$0.56$0.44$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.39$0.04$2.35$0.68$0.37$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.05$1.86$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.03$1.58$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.03$1.55$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$1,362,803
Mission and Program Overview

Mission

The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, and grand chapter congress. In addition to the contributions fr

The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, presidents' academy and grand chapter congress. In addition to

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,915,439$4,719,685▲ $804,246
Pledges and Grants Receivable$519,473$318,014▼ $201,459
Cash and Non-Interest-Bearing Accounts$80,060$268,522▲ $188,462
Savings and Temporary Cash Investments$179,788$213,836▲ $34,048
Prepaid Expenses and Deferred Charges$17,205$4,795▼ $12,410
Total Assets$4,746,325$5,561,141▲ $814,816
Other Assets Total$34,360$36,289▲ $1,929
Liabilities
Accounts Payable and Accrued Expenses$254,607$475,975▲ $221,368
Grants Payable$10,000$10,000→ $0
Total Liabilities$264,607$485,975▲ $221,368
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,385,724$4,519,893▲ $134,169
Net Assets Without Donor Restrictions$95,994$555,273▲ $459,279
Total Net Assets Fund Balance$4,481,718$5,075,166▲ $593,448
Total Liabilities and Net Assets / Fund Balance$4,746,325$5,561,141▲ $814,816

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,942,882$302,901▲ $224,146-$4,220,514
2022$3,536,721$323,637▲ $271,794-$3,942,882
2021$3,889,581$403,108▼ $566,841$868$3,536,721
2020$3,397,672$153,953▲ $831,900$300,000$3,889,581
2019$3,183,332$245,535▲ $155,943$11,800$3,397,672
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,108,554
Program Service Revenue
$0
Investment Income
$229,397
Other Revenue
$24,852
All Other Contributions
$1,108,554
Change in Net Assets
$295,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$578,690
Grants and Similar Amounts Paid$489,021
Total Fundraising Expense$330,508
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$389,327--$389,327
Fees for Services Management$25,205$105,000$251,000$381,205
Grants to Domestic Individuals$99,694--$99,694
Fees for Service Investment Mgmnt Fees-$41,634-$41,634
Fees for Services Accounting-$25,762-$25,762
Travel-$547$14,803$15,350
Conferences and Meetings$2,851$528$10,319$13,698
Other Expenses$17,892$2,403$54,386$2,403
Information Technology-$1,632-$1,632
Office Expenses-$987-$987
Total Functional Expenses$534,969$202,234$330,508$1,067,711
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Intl Fraternity of Delta Sigma PiOxford, OH7Various Programs$242,000
Delta Sigma Pi - Atlanta AlumniOxford, OH7Chapter Support$5,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The organization has contracted management services to the international fraternity of delta sigma pi, inc for which it paid out 381,205 during 2024. The officers included on page 8 part vii are compensated by this outsourced management company from the management fees paid by the organization.

Form 990, Page 6, Part VI, Line 11B

The audit committee reviews the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Annual disclosure form must be signed. In addition, the board monitors transactions throughout the year.

Form 990, Page 6, Part VI, Line 19

All documents are available to the public upon request and made by contacting the organization.

Filing and Contact Details

Filer

Filer Name
Delta Sigma Pi Leadership
EIN
31-0938374
Phone
5135231907
Address
330 CAMPUS AVE, OXFORD, OH 45056

Signing Officer

Name
Jeremy Levine
Title
Int. Secretary
Phone
5135231907
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Levine
Formed
1993
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
75

Preparer

Firm
Stephenson and Warner Inc Cpas
Address
1502 UNIVERSITY BLVD STE E, HAMILTON, OH 45011-3300
Preparer
Larry F Warner Ii CPA
Phone
5138688600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The delta sigma pi leadership foundation exists to generate and provide financial support for delta sigma pi fraternity's educational and charitable programs, which assist members to achieve individual and professional development excellence within the business community. Purpose through scholarships for academic achievement and grants for leadership development and training, the trustees and staff of the leadership foundation work to support the following: scholarship and academic achievement: the foundation provides graduate grants and undergratuate scholarships to many qualifying students each year; awards regional collegian of the year scholarships annually; and works with alumni to give back to their chapters by coordinating local chapter scholarships. Leadership development and training: contributions from the leadership foundation support educational programs offered at lead schools and conferences, the leadershape, presidents' academy and grand chapter congress. In addition to the contributions from brothers, corporate citizens have provided support through their social investments in the foundation. Through their investment, the foundation is able to assist the fraternity in connecting students and alumni of business schools to the corporate leaders of america.

Form 990, Page 1, Part I, Line 6

Volunteers help raise donations, or serve on the organization's board of trustees or a committee.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are to be used for scholarships and grants to the international fraternity of delta sigma pi, inc. And the fraternity's chapters and members.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1INT. TREASUR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12INT. SECRETA
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXEC VP/TR/S
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IRS990/MissionDesc0THE DELTA SIGMA PI LEADERSHIP FOUNDATION EXISTS TO GENERATE AND PROVIDE FINANCIAL SUPPORT FOR DELTA SIGMA PI FRATERNITY'S EDUCATIONAL AND CHARITABLE PROGRAMS, WHICH ASSIST MEMBERS TO ACHIEVE INDIVIDUAL AND PROFESSIONAL DEVELOPMENT EXCELLENCE WITHIN THE BUSINESS COMMUNITY. PURPOSE THROUGH SCHOLARSHIPS FOR ACADEMIC ACHIEVEMENT AND GRANTS FOR LEADERSHIP DEVELOPMENT AND TRAINING, THE TRUSTEES AND STAFF OF THE LEADERSHIP FOUNDATION WORK TO SUPPORT THE FOLLOWING: SCHOLARSHIP AND ACADEMIC ACHIEVEMENT: THE FOUNDATION PROVIDES GRADUATE GRANTS AND UNDERGRATUATE SCHOLARSHIPS TO MANY QUALIFYING STUDENTS EACH YEAR; AWARDS REGIONAL COLLEGIAN OF THE YEAR SCHOLARSHIPS ANNUALLY; AND WORKS WITH ALUMNI TO GIVE BACK TO THEIR CHAPTERS BY COORDINATING LOCAL CHAPTER SCHOLARSHIPS. LEADERSHIP DEVELOPMENT AND TRAINING: CONTRIBUTIONS FROM THE LEADERSHIP FOUNDATION SUPPORT EDUCATIONAL PROGRAMS OFFERED AT LEAD SCHOOLS AND CONFERENCES, THE LEADERSHAPE, PRESIDENTS' ACADEMY AND GRAND CHAPTER CONGRESS. IN ADDITION TO
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IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTS TO THE INTERNATIONAL FRATERNITY OF DELTA SIGMA PI FOR LEAD EVENTS PROGRAMS, COLLEGIAN OF THE YEAR PROGRAM, EDUCATIONAL AND LEADERSHIP CONSULTANT PROGRAM, SCHOLARSHIP KEY PROGRAM, PRESIDENTS' ACADEMY AND VOLUNTEER TRAINING PROGRAMS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CHAPTER LEADERSHIP FUNDS ARE CHAPTER-SPECIFIC ACCOUNTS CREATED TO RECEIVE CHARITABLE GIFTS FROM THOSE WHO WISH TO DIRECTLY SUPPORT A COLLEGIATE CHAPTER BY PROVIDING CHAPTERS MORE FINANCIAL RESOURCES TO FULLY PARTICIPATE IN DELTA SIGMA PI'S OUTSTANDING EDUCATIONAL AND LEADERSHIP DEVELOPMENT PROGRAMS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE TO BE USED FOR SCHOLARSHIPS AND GRANTS TO THE INTERNATIONAL FRATERNITY OF DELTA SIGMA PI, INC. AND THE FRATERNITY'S CHAPTERS AND MEMBERS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL SCHOLARSHIPS
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0VARIOUS PROGRAMS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHAPTER SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0INTL FRATERNITY OF DELTA SIGMA PI
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1DELTA SIGMA PI - ATLANTA ALUMNI
IRS990ScheduleI/RecipientTable/RecipientEIN0310589457
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0330 SOUTH CAMPUS AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1330 SOUTH CAMPUS AVE
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IRS990ScheduleI/RecipientTable/USAddress/CityNm1OXFORD
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP RECIPIENTS ARE SELECTED BY AN INDEPENDENT COMMITTEE OF INDIVIDUALS WITH GUIDELINES BASED ON CRITERIA AS SET FORTH IN THE INDIVIDUAL AGREEMENTS FOR EACH ENDOWMENT FUND. GRANTS TO CHAPTERS ARE PAID AS PER CRITERIA AND GUIDELINES SET FORTH IN THE INDIVIDUAL AGREEMENTS FOR EACH ENDOWNMENT FUND. GRANTS TO DELTA SIGMA PI FRATERNITY FOLLOW THE GRANT PROCEDURES AS OULINED IN THE LEADERSHIP FOUNDATION POLICY & PROCEDURES MANUAL (SECTION II,C).
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DELTA SIGMA PI LEADERSHIP FOUNDATION EXISTS TO GENERATE AND PROVIDE FINANCIAL SUPPORT FOR DELTA SIGMA PI FRATERNITY'S EDUCATIONAL AND CHARITABLE PROGRAMS, WHICH ASSIST MEMBERS TO ACHIEVE INDIVIDUAL AND PROFESSIONAL DEVELOPMENT EXCELLENCE WITHIN THE BUSINESS COMMUNITY. PURPOSE THROUGH SCHOLARSHIPS FOR ACADEMIC ACHIEVEMENT AND GRANTS FOR LEADERSHIP DEVELOPMENT AND TRAINING, THE TRUSTEES AND STAFF OF THE LEADERSHIP FOUNDATION WORK TO SUPPORT THE FOLLOWING: SCHOLARSHIP AND ACADEMIC ACHIEVEMENT: THE FOUNDATION PROVIDES GRADUATE GRANTS AND UNDERGRATUATE SCHOLARSHIPS TO MANY QUALIFYING STUDENTS EACH YEAR; AWARDS REGIONAL COLLEGIAN OF THE YEAR SCHOLARSHIPS ANNUALLY; AND WORKS WITH ALUMNI TO GIVE BACK TO THEIR CHAPTERS BY COORDINATING LOCAL CHAPTER SCHOLARSHIPS. LEADERSHIP DEVELOPMENT AND TRAINING: CONTRIBUTIONS FROM THE LEADERSHIP FOUNDATION SUPPORT EDUCATIONAL PROGRAMS OFFERED AT LEAD SCHOOLS AND CONFERENCES, THE LEADERSHAPE, PRESIDENTS' ACADEMY AND GRAND CHAPTER CONGRESS. IN ADDITION TO THE CONTRIBUTIONS FROM BROTHERS, CORPORATE CITIZENS HAVE PROVIDED SUPPORT THROUGH THEIR SOCIAL INVESTMENTS IN THE FOUNDATION. THROUGH THEIR INVESTMENT, THE FOUNDATION IS ABLE TO ASSIST THE FRATERNITY IN CONNECTING STUDENTS AND ALUMNI OF BUSINESS SCHOOLS TO THE CORPORATE LEADERS OF AMERICA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS HELP RAISE DONATIONS, OR SERVE ON THE ORGANIZATION'S BOARD OF TRUSTEES OR A COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS CONTRACTED MANAGEMENT SERVICES TO THE INTERNATIONAL FRATERNITY OF DELTA SIGMA PI, INC FOR WHICH IT PAID OUT 381,205 DURING 2024. THE OFFICERS INCLUDED ON PAGE 8 PART VII ARE COMPENSATED BY THIS OUTSOURCED MANAGEMENT COMPANY FROM THE MANAGEMENT FEES PAID BY THE ORGANIZATION.

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