Civic Intelligence

Kappa Sigma Fraternity

EIN 13-3139099 • 501(c)7 • Louisville, KY

Profile

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.

Student Activities Center Rm 310Louisville, KY 40299

www.uoflkappasigma.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2021

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2021

Net Margin

8th percentile

-40%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

6th percentile

-75%

Faster asset growth than 6% of similar nonprofits.

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

Revenue Growth

10th percentile

-39%

Faster revenue growth than 10% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$6,007

Down $18,429 (-75%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Down

$6,007

Down $18,429 (-75%) from 2020

Operations
Liabilities / RevenueScore unavailableNet Margin8th percentile

Revenue

Down

$46,455

Down $29,634 (-39%) from 2020

Expenses

Down

$64,884

Down $8,246 (-11%) from 2020

Net Income

Down

-$18,429

Down $21,388 (-723%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth6th percentile

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

$30K$20K$10K$0Assets 2016: $11,736Liabilities 2016: $0Net Assets 2016: $11,7362016Assets 2017: $21,230Liabilities 2017: $0Net Assets 2017: $21,2302017Assets 2018: $19,101Liabilities 2018: $0Net Assets 2018: $19,1012018Assets 2019: $21,476Liabilities 2019: $0Net Assets 2019: $21,4762019Assets 2020: $24,436Liabilities 2020: $0Net Assets 2020: $24,4362020Assets 2021: $6,007Liabilities 2021: $0Net Assets 2021: $6,0072021

Highlighted filing

2021

Assets$6,007
Liabilities$0
Net Assets$6,007
Open 2021 Filing

Operations Trend

Revenue Growth10th percentile

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

$150K$100K$50K$0-$50KRevenue 2016: $77,712Expenses 2016: $69,121Net Income 2016: $8,5912016Revenue 2017: $115,194Expenses 2017: $105,700Net Income 2017: $9,4942017Revenue 2018: $88,050Expenses 2018: $90,179Net Income 2018: -$2,1292018Revenue 2019: $98,582Expenses 2019: $96,207Net Income 2019: $2,3752019Revenue 2020: $76,089Expenses 2020: $73,130Net Income 2020: $2,9592020Revenue 2021: $46,455Expenses 2021: $64,884Net Income 2021: -$18,4292021

Highlighted filing

2021

Revenue$46,455
Expenses$64,884
Net Income-$18,429
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,007
Liabilities
$0
Net assets
$6,007
Revenue
$46,455
Expenses
$64,884
Net income
-$18,429
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.46$0.65$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$0.76$0.73$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.99$0.96$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.88$0.90$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$1.15$1.06$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.78$0.69$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Nov 1, 2021
Return Version
2020v4.0
Gross Receipts
$46,455
Mission and Program Overview

Mission

The fraternity should compliment and enhance the educational mission of the host institution, promote the ideal of brotherhood, actively contribute to the personal growth and development of its members, promote ethical behavior and decision-making, and encourage service to others.

Program Services

DescriptionGrantsExpenses
PROVIDE MEALS, HOUSING, AND SOCIAL PROGRAMMING FOR LOCAL MEMBERS OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KYLE HAMPTONGrand Treasu-$0--
DONOVAN SAMUELGrand Master-$0--
DALTON HALLGrand Master-$0--
ISAAC LOGSDONGrand Procur-$0--
TODD CRENSHAWGrand Scribe-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
13-3139099
Phone
5026568871
Address
STUDENT ACTIVITIES CENTER RM 310, LOUISVILLE, KY 40299

Signing Officer

Name
Kyle Hampton
Title
Grand Treasurer
Phone
5022639905
Signed
2021-11-01
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 60,829 total 60,829”

Form 990-ez, Part III

“The fraternity should compliment and enhance the educational mission of the host institution, promote the ideal of brotherhood, actively contribute to the personal growth and development of its members, promote ethical behavior and decision-making, and encourage service to others.”

Raw XML Appendix110 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/PersonNm0KYLE HAMPTON
CompensationExplanation/CompensationExplanationGrp/PersonNm1DONOVAN SAMUEL
CompensationExplanation/CompensationExplanationGrp/PersonNm2DALTON HALL
CompensationExplanation/CompensationExplanationGrp/PersonNm3ISAAC LOGSDON
CompensationExplanation/CompensationExplanationGrp/PersonNm4TODD CRENSHAW
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0KYLE HAMPTON
IRS990EZ/BooksInCareOfDetail/PhoneNum05026568871
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0STUDENT ACTIVITIES CENTERN
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0W310
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040292
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt024436
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06007
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-18429
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04055
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt024436
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06007
IRS990EZ/GrossReceiptsAmt046455
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt0150
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt024436
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06007
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt024436
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06007
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KYLE HAMPTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DONOVAN SAMUEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DALTON HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ISAAC LOGSDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TODD CRENSHAW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GRAND TREASU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GRAND PROCUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4GRAND SCRIBE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt060829
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE FRATERNITY SHOULD COMPLIMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION, PROMOTE THE IDEAL OF BROTHERHOOD, ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS, PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING, AND ENCOURAGE SERVICE TO OTHERS.
IRS990EZ/ProgramServiceRevenueAmt046455
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE MEALS, HOUSING, AND SOCIAL PROGRAMMING FOR LOCAL MEMBERS OF NATIONAL COLLEGIATE SOCIAL FRATERNITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt064884
IRS990EZ/TotalRevenueAmt046455
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.UOFLKAPPASIGMA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES CHAPTER OPERATIONS 60,829 TOTAL 60,829
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FRATERNITY SHOULD COMPLIMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION, PROMOTE THE IDEAL OF BROTHERHOOD, ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS, PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING, AND ENCOURAGE SERVICE TO OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KYLE HAMPTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GRAND TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05022639905
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MU ETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0133139099
ReturnHeader/Filer/PhoneNum05026568871
ReturnHeader/Filer/USAddress/AddressLine1Txt0STUDENT ACTIVITIES CENTER RM 310
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040299
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/PreparationDt02021-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH BREWER
ReturnHeader/ReturnTs02021-11-07T09:06:42-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KYLE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAMPTON
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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