Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2017 • EIN 13-3139099

Jun 01, 2016 to May 31, 2017 • Filed on Oct 16, 2017

Organization ProfileWWW.UOFLKAPPASIGMA.COM
Student Activities Center No W310Louisville, KY 40299

(847) 337-0826

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.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

53rd percentile

0.00x

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

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Net Margin

64th percentile

8.2%

Higher net margin than 64% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)7 • <$500k nonprofits • Source year 2017

Asset Growth

94th percentile

81%

Faster asset growth than 94% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

48%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)7 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$21,230

Up $9,494 (+81%) from 2016

Net Assets

Up

$21,230

Up $9,494 (+81%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin64th percentile

Revenue

Up

$115,194

Up $37,482 (+48%) from 2016

Expenses

Up

$105,700

Up $36,579 (+53%) from 2016

Net Income

Up

$9,494

Up $903 (+11%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$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

2017

Assets$21,230
Liabilities$0
Net Assets$21,230
Open 2017 Filing

Operations Trend

Revenue Growth93rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$115,194
Expenses$105,700
Net Income$9,494
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$115,194
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.

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.

Program Services

DescriptionGrantsExpenses
PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 100 MEMBERS FOR THE YEAR.$0$0
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOE FISCHERGrand Master Of Ceremonies-$0--
MICHAEL BAUMANNGrand Master-$0--
NOAH TURNERGrand Procurator-$0--
DALTON CHINGMANGrand Scribe-$0--
BRANDON PERELGrand Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
13-3139099
Phone
8473370826
Address
STUDENT ACTIVITIES CENTER NO W310, LOUISVILLE, KY 40299

Signing Officer

Name
Brandon Perel
Title
Grand Treasurer
Phone
8473370826
Signed
2017-10-16
Discuss with paid preparer
Yes

Preparer

Firm
Omega Financial Inc
Address
1242 6TH AVENUE, COLUMBUS, GA 31901
Preparer
Melanie Powell CPA
Phone
7065710083
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: purchase/merchandise. Amount: 11,901. Description: other expense. Amount: 404. Description: chapter operations. Amount: 79,275. Description: philanthropy. Amount: 1,600. Description: recruitment. Amount: 2,413. Total to form 990-ez, line 16: 95,593.”

Raw XML Appendix123 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0BRANDON PEREL
IRS990EZ/BooksInCareOfDetail/PhoneNum08473370826
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0330 W BLOOM ST APT 2303A
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040208
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt011736
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021230
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt09494
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt010107
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011736
IRS990EZ/Form990TotalAssetsGrp/EOYAmt021230
IRS990EZ/GrossReceiptsAmt0115194
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0115194
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt011736
IRS990EZ/NetAssetsOrFundBalancesEOYAmt021230
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt011736
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt021230
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOE FISCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MICHAEL BAUMANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NOAH TURNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DALTON CHINGMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRANDON PEREL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GRAND MASTER OF CEREMONIES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2GRAND PROCURATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GRAND SCRIBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4GRAND TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt095593
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 100 MEMBERS FOR THE YEAR.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0105700
IRS990EZ/TotalRevenueAmt0115194
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNITY
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.UOFLKAPPASIGMA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PURCHASE/MERCHANDISE. AMOUNT: 11,901. DESCRIPTION: OTHER EXPENSE. AMOUNT: 404. DESCRIPTION: CHAPTER OPERATIONS. AMOUNT: 79,275. DESCRIPTION: PHILANTHROPY. AMOUNT: 1,600. DESCRIPTION: RECRUITMENT. AMOUNT: 2,413. TOTAL TO FORM 990-EZ, LINE 16: 95,593.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON PEREL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GRAND TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08473370826
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MU-ETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0133139099
ReturnHeader/Filer/PhoneNum08473370826
ReturnHeader/Filer/USAddress/AddressLine1Txt0STUDENT ACTIVITIES CENTER NO W310
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040299
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098E1BCF2646F9B7A3783EFE7E29D9676FD8635E3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098E1BCF2646F9B7A3783EFE7E29D9676FD8635E3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.16.129.11
ReturnHeader/FilingSecurityInformation/IPDt02017-10-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm014:28:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582096979
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OMEGA FINANCIAL INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01242 6TH AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031901
ReturnHeader/PreparerPersonGrp/PhoneNum07065710083
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELANIE POWELL CPA
ReturnHeader/ReturnTs02017-10-16T14:10:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,230
Liabilities
$0
Net assets
$21,230
Revenue
$115,194
Expenses
$105,700
Net income
$9,494
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