Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.15x
Liabilities / Revenue
16th percentile
Higher debt load relative to revenue than 16% of similar nonprofits.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
100th percentile
Faster revenue growth than 100% of similar nonprofits.
Balance Sheet
Assets
Down$6,428,655
Down $1,675 (-0.0%) from 2013
Net Assets
Up$5,465,409
Up $66,036 (+1.2%) from 2013
Liabilities
Down$963,246
Down $67,711 (-6.6%) from 2013
Revenue And Expenses
Revenue
$4,997,982
No earlier filing loaded for comparison.
Expenses
Up$4,858,040
Up $337,616 (+7.5%) from 2013
Net Income
$139,942
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2013 to May 31, 2014
- Signed
- Apr 1, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $6,042,850
Mission and Program Overview
Mission
To provide a forum for exchange of ideas relating to educational programs and leadership training to its undergraduate and alumni chapters.
As a values-based men's fraternity, kappa sigma strictly forbids hazing and fosters meaningful college experiences by offering progressive membership development and pledge education.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,482,490 | $3,348,210 | ▼ $134,280 |
| Investments in Publicly Traded Securities | $2,170,300 | $2,312,051 | ▲ $141,751 |
| Prepaid Expenses and Deferred Charges | $276,813 | $389,536 | ▲ $112,723 |
| Accounts Receivable | $71,751 | $123,253 | ▲ $51,502 |
| Inventories for Sale or Use | $90,894 | $108,521 | ▲ $17,627 |
| Cash and Non-Interest-Bearing Accounts | $236,083 | $48,253 | ▼ $187,830 |
| Total Assets | $6,430,330 | $6,428,655 | ▼ $1,675 |
| Other Assets Total | $101,999 | $98,831 | ▼ $3,168 |
| Liabilities | |||
| Other Liabilities | $535,646 | $374,599 | ▼ $161,047 |
| Deferred Revenue | $365,642 | $308,549 | ▼ $57,093 |
| Accounts Payable and Accrued Expenses | $129,669 | $182,841 | ▲ $53,172 |
| Unsecured Notes Loans Payable | - | $97,257 | - |
| Total Liabilities | $1,030,957 | $963,246 | ▼ $67,711 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $5,399,373 | $5,465,409 | ▲ $66,036 |
| Total Net Assets Fund Balance | $5,399,373 | $5,465,409 | ▲ $66,036 |
| Total Liabilities and Net Assets / Fund Balance | $6,430,330 | $6,428,655 | ▼ $1,675 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,769,676 | $587,507 | $3,357,183 |
| Other Land Buildings | $175,201 | $564,786 | $739,987 |
| Land | $403,333 | - | $403,333 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Mitchell B Wilson | Executive Director | FT | $128,398 | $15,525 | $143,923 |
| Carl Reisch | Director of Recruitment & Expa | FT | $100,644 | $7,064 | $107,708 |
Board Members and Trustees
| Name | Title |
|---|---|
| Toby H Taylor | W/grand Master of Ceremoni |
| Hugh M Robert | Worthy Grand Master |
| Derek L Marchman | Worthy Grand Procurator |
| Jeffrey S Mckenzie | Worthy Grand Scribe |
| Adam S Apatoff | Worthy Grand Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,501
- Program Service Revenue
- $4,607,632
- Investment Income
- $243,207
- Other Revenue
- $145,642
- All Other Contributions
- $1,501
- Change in Net Assets
- $139,942
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,997,982
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $85,228
- Total Revenue per Audited Statements
- $5,083,210
- Total Revenue per Form 990
- $4,997,982
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,453,961 |
| Salaries, Compensation, and Employee Benefits | $1,336,670 |
| Grants and Similar Amounts Paid | $67,409 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $916,174 |
| Insurance | - | - | - | $605,928 |
| All Other Expenses | - | - | - | $520,544 |
| Conferences and Meetings | - | - | - | $458,813 |
| Travel | - | - | - | $307,421 |
| Other Employee Benefits | - | - | - | $168,078 |
| Depreciation Depletion | - | - | - | $152,865 |
| Information Technology | - | - | - | $151,845 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $141,672 |
| Other Expenses | - | - | - | $129,381 |
| Fees for Services Other | - | - | - | $124,502 |
| Occupancy | - | - | - | $107,897 |
| Payroll Taxes | - | - | - | $75,073 |
| Grants to Domestic Orgs | - | - | - | $67,409 |
| Pension Plan Contributions | - | - | - | $35,673 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $25,749 |
| Interest | - | - | - | $19,810 |
| Office Expenses | - | - | - | $17,063 |
| Total Functional Expenses | $0 | $0 | $0 | $4,858,040 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $4,875,512 |
| Expenses per Audited Statements | $4,858,040 |
| Total Expenses per Form 990 | $4,858,040 |
| Expenses Not Reported on Form 990 | $17,472 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| 36-6018518 | - | 501(c)3 | SUPPORT OF THE ENDOWMENT FUND'S EXEMPT OPERATIONS | $67,409 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Estimated Claims Liability | $284,772 |
| Due on Software Agreement - Omegafi | $43,324 |
| Capital Lease Payable | $30,153 |
| Funds Held for Beta Kappa | $16,350 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11
“A copy of the information return is sent to the supreme executive committee (sec) for review and commentary at least one week prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The fraternity requires annual disclosures from all employees, directors, trustees, and key employees regarding compliance with the policy and knowledge of any potential conflicts of interests.”
Form 990, Part VI, Section C, Line 18
“The fraternity's information returns (990,990-t, and determination letter) are available for public inspection upon request either via a link on the fraternity's website or through walk-in requests.”
Form 990, Part VI, Section C, Line 19
“The fraternity's governing documents are available for public inspection or in response to requests made in accordance with applicable law and regulations.”
Filing and Contact Details
Filer
- EIN
- 13-1714532
- Phone
- 4342953193
Signing Officer
- Name
- Chad R Gebhardt
- Title
- Director of Financial Operations
- Phone
- 4342953193
- Signed
- 2015-04-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Chad R Gebhardt
- Formed
- 1869
- Legal Domicile
- Va
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 33
- Volunteers
- 1,500
Preparer
- Preparer
- Alfred L Layne Jr
- Phone
- 4342962156
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Membership & awards 113,136. New chapter/colony 108,177. Membership inventory & supplies 93,760. Miscellaneous 69,240. Bank fees 66,751. Telephone 27,087. Bad debts 22,297. Interfraternity expense 10,137. Equipment rental & maintenance 9,959.”
FORM 990, PART XII, LINE 2C:
“Form 990, part xii, line 2c: the organization has an audit committee that assumes responsibility for the oversight of the audit and selection of the independent accountant.”
Financial Statement Notes
PART III, LINE 1A:
“The fraternity owns historical treasures which it has on loan to the kappa sigma endowment fund for display within its museum. These historical treasures are not recorded on the fraternity's balance sheet under asc 958 as they are held for public exhibition. The historical treasures additionally are protected, preserved and kept unencumbered. The fraternity does not solicit donations of historical treasures but does accept unsolicited gifts of historical treasures. No donations of any historical treasures were accepted during this fiscal year. The fraternity has loaned its historical treasures to the kappa sigma endowment fund both in order to provide a forum for the education of the fraternity's undergraduate membership on the international history of the fraternity while honoring the alumni membership of the fraternity falling within the fraternity's "a greater cause" programming.”
PART III, LINE 4:
“The fraternity's historical treasures comprise of various works of art and other historical items related to the history of the organization and its members for purposes of providing a forum for the education of the fraternity's undergraduate membership on the international history of the fraternity while honoring the alumni membership of the fraternity falling within the fraternity's "a greater cause" programming.”
PART X, LINE 2:
“The fraternity has reviewed and evaluated the relevant technical merits of each of its tax positions in accordance with guidance established by the financial accounting standards board and determined that there are no uncertain tax positions that would have a material impact on the financial statements of the fraternity. The fraternity, generally, is no longer subject to income tax examinations by u. S. Federal, state, and local tax authorities for years before 2011 .”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Cost of goods sold 17,164. Related organization's contributions reported on seperate 990 141,970.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Cost of goods sold 17,164. Related organization's distributions reported on seperate 990 308.”
Raw XML AppendixShowing 400 of 474 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 129669 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 182841 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 71751 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 123253 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | AS A VALUES-BASED MEN'S FRATERNITY, KAPPA SIGMA STRICTLY FORBIDS HAZING AND FOSTERS MEANINGFUL COLLEGE EXPERIENCES BY OFFERING PROGRESSIVE MEMBERSHIP DEVELOPMENT AND PLEDGE EDUCATION. |
| IRS990/AllOtherContributionsAmt | 0 | 1501 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 520544 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | CHAD R GEBHARDT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4342953193 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1610 SCOTTSVILLE RD |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | CHARLOTTESVILLE |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | VA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 22902 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 236083 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 48253 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 1 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 141672 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 458813 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 17166 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1501 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 67409 |
| IRS990/CYInvestmentIncomeAmt | 0 | 243207 |
| IRS990/CYOtherExpensesAmt | 0 | 3453961 |
| IRS990/CYOtherRevenueAmt | 0 | 145642 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4607632 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 139942 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1336670 |
| IRS990/CYTotalExpensesAmt | 0 | 4858040 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4997982 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 365642 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 308549 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 152865 |
| IRS990/Desc | 0 | LIABILITY COVERAGE MANAGEMENT PROGRAM - REPRESENTS EXPENSES IN CONJUCTION WITH LIABILITY INSURANCE COVERAGE AND RELATED CLAIMS EXPENSE, WHICH IS EXTENDED TO MORE THAN 320 INDIVIDUAL CHAPTERS OF THE FRATERNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 1 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 33 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 124502 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 25749 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignCountryCd | 0 | CA |
| IRS990/ForeignFinancialAccountInd | 0 | 1 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 15525 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 7064 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HUGH M ROBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DEREK L MARCHMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TOBY H TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFFREY S MCKENZIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ADAM S APATOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MITCHELL B WILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | CARL REISCH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 128398 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 100644 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | WORTHY GRAND MASTER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | WORTHY GRAND PROCURATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | W/GRAND MASTER OF CEREMONI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | WORTHY GRAND SCRIBE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | WORTHY GRAND TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIR. OF RECRUITMENT & EXPA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1869 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 147767 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 67409 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1175469 |
| IRS990/GrossReceiptsAmt | 0 | 6042850 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 11737 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 151845 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 1471725 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 605928 |
| IRS990/InterestGrp/TotalAmt | 0 | 19810 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 90894 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 108521 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 95440 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 95440 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2170300 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2312051 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1152293 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3482490 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3348210 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4500503 |
| IRS990/LegalDomicileStateCd | 0 | VA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1027702 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE A FORUM FOR EXCHANGE OF IDEAS RELATING TO EDUCATIONAL PROGRAMS AND LEADERSHIP TRAINING TO ITS UNDERGRADUATE AND ALUMNI CHAPTERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5399373 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5465409 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 147767 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 147767 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -5429 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -5429 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | -23958 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -73906 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 107897 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 17063 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 101999 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 98831 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 168078 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATIONAL EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | POSTAGE & SHIPPING |
| IRS990/OtherExpensesGrp/Desc | 2 | PRINTING & PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | LIABILITY COVERAGE MGMT |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 417950 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 244392 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 169801 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 129381 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 535646 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 374599 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 525990 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MAGAZINE ADVERTISING |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | FINANCE CHARGES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12501 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 31662 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 12501 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 31662 |
| IRS990/OtherRevenueTotalAmt | 0 | 44163 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 916174 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 75073 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 35673 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 276813 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 389536 |
| IRS990/PrincipalOfficerNm | 0 | CHAD R GEBHARDT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES & ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LIABILITY COVERAGE MANAGEMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SPECIAL EVENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | RECRUITMENT/EXPANSION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2331770 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1726056 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 353149 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 74595 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2331770 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1726056 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 353149 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 74595 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATIONAL PROGRAMS - OFFERS A WIDE RANGE OF PROGRAMS FOR MORE THAN 20,000 UNDERGRADUATE MEMBERS VIA NUMEROUS WORKSHOPS, LECTURES, AND CONFERENCES HELD THROUGHOUT THE COUNTRY. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | MEMBER SERVICES - INCLUDES EXPENSES INCURRED TO MAINTAIN AND PROMOTE THE FRATERNITY'S 320 INDIVIDUAL CHAPTERS AND COLONIES. THESE EXPENSES INCLUDE THE FRATERNITY'S PROGRAMS DIRECTED AT DEVELOPMENT AND EDUCATION OF ITS UNDERGRADUATE MEMBERSHIP, INCLUDING LEADERSHIP SKILLS TRAINING, PERSONAL RESPONSIBILITY AND ACCOUNTABILITY, TIME MANAGEMENT TECHNIQUES, GOAL SETTING STRATEGIES, VALUES AND ETHICS EDUCATION, WORLD AND U.S. HISTORY PROGRAMS, ALCOHOL AND SUBSTANCE ABUSE PREVENTION AND EDUCATION, AND PEER INTERVENTION TECHNIQUES. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | CADUCEUS MAGAZINE - PRODUCTION AND MAILING OF THE FRATERNITY'S QUARTERLY MAGAZINE.CHAMPION QUEST - THE CHAMPION QUEST RECRUITMENT TRAINING AND PROGRAMMING PROCESS DEVELOPED BY THE FRATERNITY EDUCATES THE MEMBERSHIP ON THE SKILLS OF NETWORKING, MARKETING, EVENT PLANNING AND PROGRAMMING, AND ADVANCEMENT OF THE GENERAL EDUCATIONAL MISSION OF THE HOST INSTITUTION AND THE FRATERNITY. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 1 | A GREATER CAUSE - THIS PROGRAM INCLUDES ALUMNI DEVELOPMENT EXPENSES RELATED TO THE FRATERNITY'S EFFORTS TO PROMOTE CONTINUING EDUCATION, LEADERSHIP DEVELOPMENT, LIFE SKILLS TRAINING, COMMUNITY INVOLVEMENT AND RECOGNITION FOR ITS APPROXIMATELY 211,000 LIVING ALUMNI MEMBERS. A GREATER CAUSE ADVOCATES ALUMNI OF THE FRATERNITY BECOMING INVOLVED AS ADVISORS AND MENTORS BOTH TO COMMUNITY GROUPS AND TO UNDERGRADUATE MEMBERS AND CHAPTERS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2993 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 71620 |
| IRS990/PYOtherExpensesAmt | 0 | 3276656 |
| IRS990/PYOtherRevenueAmt | 0 | 110432 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4374230 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 38851 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1243768 |
| IRS990/PYTotalExpensesAmt | 0 | 4520424 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4559275 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 139942 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 106908 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 106908 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2769676 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 587507 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3357183 |
| IRS990ScheduleD/CollectionUsedPubExhibitionInd | 0 | X |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 17472 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4858040 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 403333 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 403333 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -73906 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 17472 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 175201 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 564786 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 739987 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 284772 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 16350 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 30153 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 43324 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ESTIMATED CLAIMS LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FUNDS HELD FOR BETA KAPPA |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | CAPITAL LEASE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DUE ON SOFTWARE AGREEMENT - OMEGAFI |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 159134 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 85228 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4997982 |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FRATERNITY OWNS HISTORICAL TREASURES WHICH IT HAS ON LOAN TO THE KAPPA SIGMA ENDOWMENT FUND FOR DISPLAY WITHIN ITS MUSEUM. THESE HISTORICAL TREASURES ARE NOT RECORDED ON THE FRATERNITY'S BALANCE SHEET UNDER ASC 958 AS THEY ARE HELD FOR PUBLIC EXHIBITION. THE HISTORICAL TREASURES ADDITIONALLY ARE PROTECTED, PRESERVED AND KEPT UNENCUMBERED. THE FRATERNITY DOES NOT SOLICIT DONATIONS OF HISTORICAL TREASURES BUT DOES ACCEPT UNSOLICITED GIFTS OF HISTORICAL TREASURES. NO DONATIONS OF ANY HISTORICAL TREASURES WERE ACCEPTED DURING THIS FISCAL YEAR. THE FRATERNITY HAS LOANED ITS HISTORICAL TREASURES TO THE KAPPA SIGMA ENDOWMENT FUND BOTH IN ORDER TO PROVIDE A FORUM FOR THE EDUCATION OF THE FRATERNITY'S UNDERGRADUATE MEMBERSHIP ON THE INTERNATIONAL HISTORY OF THE FRATERNITY WHILE HONORING THE ALUMNI MEMBERSHIP OF THE FRATERNITY FALLING WITHIN THE FRATERNITY'S "A GREATER CAUSE" PROGRAMMING. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY'S HISTORICAL TREASURES COMPRISE OF VARIOUS WORKS OF ART AND OTHER HISTORICAL ITEMS RELATED TO THE HISTORY OF THE ORGANIZATION AND ITS MEMBERS FOR PURPOSES OF PROVIDING A FORUM FOR THE EDUCATION OF THE FRATERNITY'S UNDERGRADUATE MEMBERSHIP ON THE INTERNATIONAL HISTORY OF THE FRATERNITY WHILE HONORING THE ALUMNI MEMBERSHIP OF THE FRATERNITY FALLING WITHIN THE FRATERNITY'S "A GREATER CAUSE" PROGRAMMING. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | THE FRATERNITY HAS REVIEWED AND EVALUATED THE RELEVANT TECHNICAL MERITS OF EACH OF ITS TAX POSITIONS IN ACCORDANCE WITH GUIDANCE ESTABLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS OF THE FRATERNITY. THE FRATERNITY, GENERALLY, IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U. S. FEDERAL, STATE, AND LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011 . |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | COST OF GOODS SOLD 17,164. RELATED ORGANIZATION'S CONTRIBUTIONS REPORTED ON SEPERATE 990 141,970. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | COST OF GOODS SOLD 17,164. RELATED ORGANIZATION'S DISTRIBUTIONS REPORTED ON SEPERATE 990 308. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART III, LINE 1A: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART III, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3348210 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4858040 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 374599 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4997982 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5083210 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4875512 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 67409 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)3 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SUPPORT OF THE ENDOWMENT FUND'S EXEMPT OPERATIONS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1 | 0 | KAPPA SIGMA ENDOWMENT FUND |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 366018518 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1 | 0 | 1610 SCOTTSVILLE RD |
| IRS990ScheduleI/RecipientTable/USAddress/City | 0 | CHARLOTTESVILLE |
| IRS990ScheduleI/RecipientTable/USAddress/State | 0 | VA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCode | 0 | 22902 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | N/A - ASSISTENCE WAS IN CASH |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE INFORMATION RETURN IS SENT TO THE SUPREME EXECUTIVE COMMITTEE (SEC) FOR REVIEW AND COMMENTARY AT LEAST ONE WEEK PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY REQUIRES ANNUAL DISCLOSURES FROM ALL EMPLOYEES, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES REGARDING COMPLIANCE WITH THE POLICY AND KNOWLEDGE OF ANY POTENTIAL CONFLICTS OF INTERESTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FRATERNITY'S INFORMATION RETURNS (990,990-T, AND DETERMINATION LETTER) ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST EITHER VIA A LINK ON THE FRATERNITY'S WEBSITE OR THROUGH WALK-IN REQUESTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FRATERNITY'S GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION OR IN RESPONSE TO REQUESTS MADE IN ACCORDANCE WITH APPLICABLE LAW AND REGULATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MEMBERSHIP & AWARDS 113,136. NEW CHAPTER/COLONY 108,177. MEMBERSHIP INVENTORY & SUPPLIES 93,760. MISCELLANEOUS 69,240. BANK FEES 66,751. TELEPHONE 27,087. BAD DEBTS 22,297. INTERFRATERNITY EXPENSE 10,137. EQUIPMENT RENTAL & MAINTENANCE 9,959. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1 | 0 | ALBEMARLE CARTER MOUNTAINS TRUST |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1 | 1 | ALBEMARLE CARTER MOUNTAINS MANAGEMENT CO LLC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 131714532 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 1 | 131714532 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 0 | 3760516 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt | 1 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | DE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 1 | DE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | HOLD ASSETS IN TRUST FOR THE BENEFIT OF THE FRATERNITY |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 1 | TRUSTEE OF THE ALBEMARLE CARTER MOUNTAINS TRUST |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt | 0 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt | 1 | 0 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1 | 0 | 1610 SCOTTSVILLE RD |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1 | 1 | 1610 SCOTTSVILLE RD |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City | 0 | CHARLOTTESVILLE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/City | 1 | CHARLOTTESVILLE |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State | 0 | VA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/State | 1 | VA |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode | 0 | 22902 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCode | 1 | 22902 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | KAPPA SIGMA FRATERNITY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | A GREATER CAUSE FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 371647978 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PROVIDE SCHOLARSHIP, LEADERSHIP, & FELLOWSHIP GRANTS TO 501(C)(3) ORGS. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 9 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 1610 SCOTTSVILLE RD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | CHARLOTTESVILLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | VA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 22902 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
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.
- Assets
- $6,428,655
- Liabilities
- $963,246
- Net assets
- $5,465,409
- Revenue
- $4,997,982
- Expenses
- $4,858,040
- Net income
- $139,942