Civic Intelligence

Kappa Sigma Fraternity

990 • Fiscal year 2015 • EIN 03-0134375

Jun 01, 2014 to May 31, 2015 • Filed on Aug 08, 2016

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

53rd percentile

0.00x

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.00x

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

93rd percentile

36%

Higher net margin than 93% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

58th percentile

4.2%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$327,054

Up $13,112 (+4.2%) from 2014

Net Assets

Up

$327,054

Up $13,112 (+4.2%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin93rd percentile

Revenue

Down

$164,342

Down $22,138 (-12%) from 2014

Expenses

Down

$104,848

Down $631 (-0.6%) from 2014

Net Income

Down

$59,494

Down $21,507 (-27%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth58th 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

2015

Assets$327,054
Liabilities$0
Net Assets$327,054
Open 2015 Filing

Operations Trend

Revenue Growth22nd 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

2015

Revenue$164,342
Expenses$104,848
Net Income$59,494
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Aug 8, 2016
Return Version
2014v6.0
Gross Receipts
$164,342
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
Cap Stk Tr Prin Current Funds-$327,054-
Rtn Earn Endowment Incm Other Fnds$313,942--
Land, Buildings, and Equipment, Net$197,992$199,314▲ $1,322
Cash and Non-Interest-Bearing Accounts$115,950$127,740▲ $11,790
Total Assets$313,942$327,054▲ $13,112
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$313,942$327,054▲ $13,112
Total Liabilities and Net Assets / Fund Balance$313,942$327,054▲ $13,112
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Andrew PandolphDirector
Gregory SwankDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$164,342
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$59,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses---$52,037
Depreciation Depletion$7,708--$19,172
Other Expenses---$15,087
Insurance---$7,708
Fees for Services Accounting---$4,892
Total Functional Expenses$7,708$0$0$104,848
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
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
03-0134375
Phone
5083087758
Address
368 MAIN ST, BURLINGTON, VT 05401

Signing Officer

Name
Andrew C Pandolph
Title
Director
Phone
5083087758
Signed
2016-08-08

Organization Details

Formed
1987
Legal Domicile
Vt
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Hrb Tax Group Inc
Address
32 WATER TOWER PLAZA, LEOMINSTER, MA 01453
Preparer
Nancy Guilfoyle
Phone
9785370727
Supplemental Narrative

Additional Explanations

Part 111 Line 4A

“NATIONAL FRATERNITY”

Raw XML Appendix214 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0National Fraternity
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt052037
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FRATERNITY MANAGERS ASSN
IRS990/BooksInCareOfDetail/PhoneNum05083087758
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0368 MAIN ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0Burlington
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd005401
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0327054
IRS990/CashNonInterestBearingGrp/BOYAmt0115950
IRS990/CashNonInterestBearingGrp/EOYAmt0127740
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0104848
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0164342
IRS990/CYRevenuesLessExpensesAmt059494
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0104848
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0164342
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt07708
IRS990/DepreciationDepletionGrp/TotalAmt019172
IRS990/Desc0NATIONAL FRATERNITY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt04892
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0GREGORY SWANK
IRS990/Form990PartVIISectionAGrp/PersonNm1ANDREW PANDOLPH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01987
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0164342
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InsuranceGrp/TotalAmt07708
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0322866
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0197992
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0199314
IRS990/LandBldgEquipCostOrOtherBssAmt0522180
IRS990/LegalDomicileStateCd0VT
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0National Fraternity
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0313942
IRS990/NetAssetsOrFundBalancesEOYAmt0327054
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-46382
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1HOUSE REPAIRS/MAINTENANCE
IRS990/OtherExpensesGrp/Desc2LANDSCAPING/LAWN CARE
IRS990/OtherExpensesGrp/Desc3NATIONAL DUES
IRS990/OtherExpensesGrp/TotalAmt03183
IRS990/OtherExpensesGrp/TotalAmt1489
IRS990/OtherExpensesGrp/TotalAmt22280
IRS990/OtherExpensesGrp/TotalAmt315087
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0164342
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt096080
IRS990/PYProgramServiceRevenueAmt0186480
IRS990/PYRevenuesLessExpensesAmt081001
IRS990/PYSalariesCompEmpBnftPaidAmt09399
IRS990/PYTotalExpensesAmt0105479
IRS990/PYTotalRevenueAmt0186480
IRS990/ReconcilationRevenueExpnssAmt059494
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0313942
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NATIONAL FRATERNITY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 111 LINE 4A
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VT
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0313942
IRS990/TotalAssetsEOYAmt0327054
IRS990/TotalAssetsGrp/BOYAmt0313942
IRS990/TotalAssetsGrp/EOYAmt0327054
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07708
IRS990/TotalFunctionalExpensesGrp/TotalAmt0104848
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0313942
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IRS990/TotalProgramServiceRevenueAmt0164342
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0164342
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0313942
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0368 MAIN ST
IRS990/USAddress/CityNm0Burlington
IRS990/USAddress/StateAbbreviationCd0VT
IRS990/USAddress/ZIPCd005401
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW C PANDOLPH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05083087758
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0030134375
ReturnHeader/Filer/PhoneNum05083087758
ReturnHeader/Filer/USAddress/AddressLine1Txt0368 MAIN ST
ReturnHeader/Filer/USAddress/CityNm0BURLINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005401
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt032 WATER TOWER PLAZA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEOMINSTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001453
ReturnHeader/PreparerPersonGrp/PhoneNum09785370727
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Nancy Guilfoyle
ReturnHeader/ReturnTs02016-08-30T16:10:26Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-06-01
ReturnHeader/TaxPeriodEndDt02015-05-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$327,054
Liabilities
$0
Net assets
$327,054
Revenue
$164,342
Expenses
$104,848
Net income
$59,494
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