Civic Intelligence

Kappa Sigma Fraternity

990 • Fiscal year 2014 • EIN 03-0134375

Jun 01, 2013 to May 31, 2014 • Filed on Aug 13, 2014

Organization ProfileN/A
368 Main StBurlington, VT 05401

(508) 308-7758

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

95th percentile

43%

Higher net margin than 95% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

69th percentile

9.7%

Faster asset growth than 69% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

38th percentile

-2.8%

Faster revenue growth than 38% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$313,942

Up $178,307 (+131%) from 2013

Net Assets

Up

$313,942

Up $178,307 (+131%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin95th percentile

Revenue

Up

$186,480

Up $10,783 (+6.1%) from 2013

Expenses

Down

$105,479

Down $1,571 (-1.5%) from 2013

Net Income

Up

$81,001

Up $12,354 (+18%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2010: $92,627Liabilities 2010: $92,627Net Assets 2010: $02010Assets 2012: $66,988Liabilities 2012: $0Net Assets 2012: $66,9882012Assets 2013: $135,635Liabilities 2013: $0Net Assets 2013: $135,6352013Assets 2014: $313,942Liabilities 2014: $0Net Assets 2014: $313,9422014Assets 2015: $327,054Liabilities 2015: $0Net Assets 2015: $327,0542015Assets 2016: $352,131Liabilities 2016: $0Net Assets 2016: $352,1312016Assets 2017: $330,278Liabilities 2017: $0Net Assets 2017: $330,2782017Assets 2018: $298,671Liabilities 2018: $0Net Assets 2018: $298,6712018Assets 2019: $260,341Liabilities 2019: $0Net Assets 2019: $260,3412019Assets 2020: $213,460Liabilities 2020: $0Net Assets 2020: $213,4602020Assets 2021: $168,374Liabilities 2021: $0Net Assets 2021: $168,3742021Assets 2023: $180,612Liabilities 2023: $9,434Net Assets 2023: $171,1782023Assets 2024: $197,717Liabilities 2024: $12,704Net Assets 2024: $185,0132024

Highlighted filing

2014

Assets$313,942
Liabilities$0
Net Assets$313,942
Open 2014 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2010: $37,9502010Revenue 2012: $197,514Expenses 2012: $140,355Net Income 2012: $57,1592012Revenue 2013: $175,697Expenses 2013: $107,050Net Income 2013: $68,6472013Revenue 2014: $186,480Expenses 2014: $105,479Net Income 2014: $81,0012014Revenue 2015: $164,342Expenses 2015: $104,848Net Income 2015: $59,4942015Revenue 2016: $133,722Expenses 2016: $113,253Net Income 2016: $20,4692016Revenue 2017: $122,191Expenses 2017: $128,979Net Income 2017: -$6,7882017Revenue 2018: $139,457Expenses 2018: $121,270Net Income 2018: $18,1872018Revenue 2019: $140,639Expenses 2019: $158,714Net Income 2019: -$18,0752019Revenue 2020: $153,512Expenses 2020: $141,852Net Income 2020: $11,6602020Revenue 2021: $113,713Expenses 2021: $104,218Net Income 2021: $9,4952021Revenue 2023: $190,954Expenses 2023: $184,391Net Income 2023: $6,5632023Revenue 2024: $205,690Expenses 2024: $219,592Net Income 2024: -$13,9022024

Highlighted filing

2014

Revenue$186,480
Expenses$105,479
Net Income$81,001
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Aug 13, 2014
Return Version
2013v3.0
Gross Receipts
$186,480
Mission and Program Overview

Mission

The organization is a local chapter of national collegiate social fraternity whose purpose is to provide meals, housing and social programs for the local social fraternity members.

National Fraternity

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$286,114$313,942▲ $27,828
Land, Buildings, and Equipment, Net$216,435$197,992▼ $18,443
Cash and Non-Interest-Bearing Accounts$69,679$115,950▲ $46,271
Total Assets$286,114$313,942▲ $27,828
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$286,114$313,942▲ $27,828
Total Liabilities and Net Assets / Fund Balance$286,114$313,942▲ $27,828
Compensation and Service Providers
Top Officer Pay91st percentile

Board Members and Trustees

NameTitle
Gregory SwankPresident
Andrew PandolphVice President
James PfohlHousing Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$186,480
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$81,001
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$96,080
Salaries, Compensation, and Employee Benefits$9,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$32,617
Depreciation Depletion$19,457--$19,457
Payroll Taxes---$9,399
Insurance---$7,708
Fees for Services Accounting---$4,637
Other Expenses---$2,454
Total Functional Expenses$19,457$0$0$105,479
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes
Filing and Contact Details

Filer

EIN
03-0134375
Phone
5083087758

Signing Officer

Name
Gregory Swank
Title
President
Phone
5083087758
Signed
2014-08-13

Organization Details

Principal Officer
Gregory Swank
Formed
1987
Legal Domicile
Vt
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Preparer
Nancy Guilfoyle
Phone
5087563526
Supplemental Narrative

Additional Explanations

Form 990 Page 2, Part III

“MANAGEMENT DELEGATED”

Raw XML Appendix215 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0National Fraternity
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt032617
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10FRATERNITY MANAGERS ASSN
IRS990/BooksInCareOfDetail/PhoneNum05083087758
IRS990/BooksInCareOfDetail/USAddress/AddressLine10368 MAIN ST
IRS990/BooksInCareOfDetail/USAddress/City0Burlington
IRS990/BooksInCareOfDetail/USAddress/State0VT
IRS990/BooksInCareOfDetail/USAddress/ZIPCode005401
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt069679
IRS990/CashNonInterestBearingGrp/EOYAmt0115950
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt096080
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0186480
IRS990/CYRevenuesLessExpensesAmt081001
IRS990/CYSalariesCompEmpBnftPaidAmt09399
IRS990/CYTotalExpensesAmt0105479
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0186480
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt019457
IRS990/DepreciationDepletionGrp/TotalAmt019457
IRS990/Desc0MANAGEMENT DELEGATED
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt04637
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0GREGORY SWANK
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW PANDOLPH
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES PFOHL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2HOUSING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0186480
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InsuranceGrp/TotalAmt07708
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0301664
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0216435
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0197992
IRS990/LandBldgEquipCostOrOtherBssAmt0499656
IRS990/LegalDomicileStateCd0VT
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0National Fraternity
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0286114
IRS990/NetAssetsOrFundBalancesEOYAmt0313942
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0GAS
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2INTERNET
IRS990/OtherExpensesGrp/Desc3LANDSCAPING AND LAWN CARE
IRS990/OtherExpensesGrp/TotalAmt04704
IRS990/OtherExpensesGrp/TotalAmt121434
IRS990/OtherExpensesGrp/TotalAmt23069
IRS990/OtherExpensesGrp/TotalAmt32454
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt09399
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GREGORY SWANK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0186480
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0112092
IRS990/PYProgramServiceRevenueAmt092160
IRS990/PYRevenuesLessExpensesAmt0-19932
IRS990/PYTotalExpensesAmt0112092
IRS990/PYTotalRevenueAmt092160
IRS990/ReconcilationRevenueExpnssAmt081001
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0286114
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0313942
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT DELEGATED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 PAGE 2, PART III
IRS990/SchoolOperatingInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0286114
IRS990/TotalAssetsEOYAmt0313942
IRS990/TotalAssetsGrp/BOYAmt0286114
IRS990/TotalAssetsGrp/EOYAmt0313942
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt019457
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105479
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0286114
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0313942
IRS990/TotalProgramServiceRevenueAmt0186480
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186480
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0286114
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0313942
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1025 WORCESTER RD
IRS990/USAddress/City0Princeton
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode001541
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Gregory Swank
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05083087758
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0030134375
ReturnHeader/Filer/PhoneNum05083087758
ReturnHeader/Filer/USAddress/AddressLine10368 MAIN ST
ReturnHeader/Filer/USAddress/City0Burlington
ReturnHeader/Filer/USAddress/State0VT
ReturnHeader/Filer/USAddress/ZIPCode005401
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1093 STAFFORD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WORCESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode001603
ReturnHeader/PreparerPersonGrp/PhoneNum05087563526
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nancy Guilfoyle
ReturnHeader/ReturnTs02014-09-15T20:48:45Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$313,942
Liabilities
$0
Net assets
$313,942
Revenue
$186,480
Expenses
$105,479
Net income
$81,001
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.13$1.85$2.06$2.20$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.81$0.09$1.71$1.91$1.84$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.00$1.68$1.14$1.04$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.00$2.13$1.54$1.42$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.00$2.60$1.41$1.59$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.00$2.99$1.39$1.21$0.18
2017Detailed filing. Detailed filing data is available for this year.$3.30$0.00$3.30$1.22$1.29$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.52$0.00$3.52$1.34$1.13$0.20
2015Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$1.64$1.05$0.59
2014Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$1.86$1.05$0.81
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.00$1.36$1.76$1.07$0.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.67$1.98$1.40$0.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.93$0.00$0.38