Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2021 • EIN 04-6350524

Jun 01, 2020 to May 31, 2021 • Filed on Feb 08, 2022

407 Memorial DriveCambridge, MA 02139

(610) 762-9628

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.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

52nd percentile

0.00x

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

34th percentile

-1.9%

Higher net margin than 34% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2021 filings • 501(c)7 • <$500k nonprofits • Source year 2021

Asset Growth

16th percentile

-17%

Faster asset growth than 16% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

3rd percentile

-92%

Faster revenue growth than 3% of similar nonprofits.

2021 filings • 501(c)7 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$89,529

Down $18,545 (-17%) from 2020

Net Assets

Down

$89,529

Down $18,545 (-17%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue

Down

$14,135

Down $161,203 (-92%) from 2020

Expenses

Down

$14,407

Down $171,074 (-92%) from 2020

Net Income

Up

-$272

Up $9,871 (+97%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $1,976Liabilities 2011: $02011Assets 2013: $1,976Liabilities 2013: $0Net Assets 2013: $1,9762013Assets 2015: $2,519Liabilities 2015: $0Net Assets 2015: $2,5192015Assets 2016: $102,982Liabilities 2016: $0Net Assets 2016: $102,9822016Assets 2017: $87,194Liabilities 2017: $0Net Assets 2017: $87,1942017Assets 2018: $114,903Liabilities 2018: $0Net Assets 2018: $114,9032018Assets 2019: $118,217Liabilities 2019: $0Net Assets 2019: $118,2172019Assets 2020: $108,074Liabilities 2020: $0Net Assets 2020: $108,0742020Assets 2021: $89,529Liabilities 2021: $0Net Assets 2021: $89,5292021Assets 2022: $10,870Liabilities 2022: $0Net Assets 2022: $10,8702022

Highlighted filing

2021

Assets$89,529
Liabilities$0
Net Assets$89,529

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $435,600Expenses 2011: $438,610Net Income 2011: -$3,0102011Revenue 2013: $455,810Expenses 2013: $455,810Net Income 2013: $02013Revenue 2015: $418,059Expenses 2015: $417,516Net Income 2015: $5432015Revenue 2016: $396,160Expenses 2016: $212,849Net Income 2016: $183,3112016Revenue 2017: $272,996Expenses 2017: $288,784Net Income 2017: -$15,7882017Revenue 2018: $247,169Expenses 2018: $219,461Net Income 2018: $27,7082018Revenue 2019: $213,168Expenses 2019: $210,054Net Income 2019: $3,1142019Revenue 2020: $175,338Expenses 2020: $185,481Net Income 2020: -$10,1432020Revenue 2021: $14,135Expenses 2021: $14,407Net Income 2021: -$2722021Revenue 2022: $102,000Expenses 2022: $180,659Net Income 2022: -$78,6592022

Highlighted filing

2021

Revenue$14,135
Expenses$14,407
Net Income-$272
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Feb 8, 2022
Return Version
2020v4.0
Gross Receipts
$14,135
Mission and Program Overview

Mission

Kappa Sigma is focused upon the Four Pillars of Fellowship Leadership Scholarship and Service As a values-based collegiate fraternity Kappa Sigma strictly forbids hazing and fosters meaningful experiences by offering progressive membership developmen

Kappa sigma is focused upon the four pillars of fellowship, leadership, scholarship, and service. As a values-based mens fraternity, kappa sigma strictly forbids hazing and fosters meaningful college experiences by offering progressive membership development and pledge education.

Program Services

DescriptionGrantsExpenses
PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS - TOTAL OF 38 MEMBERS FOR THE YEAR.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SETH FINETreasurer-$0--
CONNOR KAMINSKAPresident-$0--
TIMOTHY GRAZIERSecretary-$0--
BRADLEY ALBRIGHTVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
04-6350524
Phone
6107629628
Address
407 MEMORIAL DRIVE, CAMBRIDGE, MA 02139

Signing Officer

Name
Seth Fine
Title
Treasurer
Phone
6107629628
Signed
2022-02-08
Discuss with paid preparer
Yes

Preparer

Firm
Greek Resource Services LLC
Address
PO BOX 1880, TUSCALOOSA, AL 35403-1880
Preparer
Elizabeth Brewer
Phone
2057587754
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses chapter operations 368 total 368

Form 990-ez, Part III

Kappa sigma is focused upon the four pillars of fellowship, leadership, scholarship, and service. As a values-based mens fraternity, kappa sigma strictly forbids hazing and fosters meaningful college experiences by offering progressive membership development and pledge education.

Raw XML Appendix103 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0SETH FINE
CompensationExplanation/CompensationExplanationGrp/PersonNm1CONNOR KAMINSKA
CompensationExplanation/CompensationExplanationGrp/PersonNm2TIMOTHY GRAZIER
CompensationExplanation/CompensationExplanationGrp/PersonNm3BRADLEY ALBRIGHT
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SETH FINE
IRS990EZ/BooksInCareOfDetail/PhoneNum06107629628
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0407 MEMORIAL DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CAMBRIDGE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002139
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt089801
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt089529
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-272
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03277
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt089529
IRS990EZ/GrossReceiptsAmt014135
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt089801
IRS990EZ/NetAssetsOrFundBalancesEOYAmt089529
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt089801
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt089529
IRS990EZ/OccupancyRentUtltsAndMaintAmt010762
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SETH FINE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CONNOR KAMINSKA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TIMOTHY GRAZIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRADLEY ALBRIGHT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0368
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0KAPPA SIGMA IS FOCUSED UPON THE FOUR PILLARS OF FELLOWSHIP, LEADERSHIP, SCHOLARSHIP, AND SERVICE. AS A VALUES-BASED MENS FRATERNITY, KAPPA SIGMA STRICTLY FORBIDS HAZING AND FOSTERS MEANINGFUL COLLEGE EXPERIENCES BY OFFERING PROGRESSIVE MEMBERSHIP DEVELOPMENT AND PLEDGE EDUCATION.
IRS990EZ/ProgramServiceRevenueAmt014135
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS - TOTAL OF 38 MEMBERS FOR THE YEAR.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt014407
IRS990EZ/TotalRevenueAmt014135
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0KAPPASIGMA.MIT.EDU
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES CHAPTER OPERATIONS 368 TOTAL 368
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KAPPA SIGMA IS FOCUSED UPON THE FOUR PILLARS OF FELLOWSHIP, LEADERSHIP, SCHOLARSHIP, AND SERVICE. AS A VALUES-BASED MENS FRATERNITY, KAPPA SIGMA STRICTLY FORBIDS HAZING AND FOSTERS MEANINGFUL COLLEGE EXPERIENCES BY OFFERING PROGRESSIVE MEMBERSHIP DEVELOPMENT AND PLEDGE EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SETH FINE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06107629628
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GAMMA PI CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0046350524
ReturnHeader/Filer/PhoneNum06107629628
ReturnHeader/Filer/USAddress/AddressLine1Txt0407 MEMORIAL DRIVE
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002139
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREEK RESOURCE SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1880
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TUSCALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0354031880
ReturnHeader/PreparerPersonGrp/PhoneNum02057587754
ReturnHeader/PreparerPersonGrp/PreparationDt02022-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BREWER
ReturnHeader/ReturnTs02022-02-08T08:54:58-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SETH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FINE
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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Filings