Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2018 • EIN 13-3139099

Jun 01, 2017 to May 31, 2018 • Filed on Oct 16, 2018

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

(502) 475-7265

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.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.00x

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

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Net Margin

34th percentile

-2.4%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

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.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Asset Growth

22nd percentile

-10%

Faster asset growth than 22% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$19,101

Down $2,129 (-10%) from 2017

Net Assets

Down

$19,101

Down $2,129 (-10%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin34th percentile

Revenue

Down

$88,050

Down $27,144 (-24%) from 2017

Expenses

Down

$90,179

Down $15,521 (-15%) from 2017

Net Income

Down

-$2,129

Down $11,623 (-122%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2018

Assets$19,101
Liabilities$0
Net Assets$19,101
Open 2018 Filing

Operations Trend

Revenue Growth12th 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

2018

Revenue$88,050
Expenses$90,179
Net Income-$2,129
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Oct 16, 2018
Return Version
2017v2.2
Gross Receipts
$88,050
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
MITCHELL ROACHGrand Master Of Ceremonies-$0--
NOAH EWINGGrand Master-$0--
JOSEPH FISHERGrand Procurator-$0--
JOSHUA FRISSORAGrand Scribe-$0--
THOMAS WUESTGrand Treasurer-$0--
EVAN CALLAHANRush Chairman-$0--
MAXWELL MAKKRush Chairman-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
13-3139099
Phone
5024757265
Address
STUDENT ACTIVITIES CENTER NO W310, LOUISVILLE, KY 40299

Signing Officer

Name
Thomas Wuest
Title
Grand Treasurer
Phone
5024757265
Signed
2018-10-16
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: 10,032. Description: other expense. Amount: 554. Description: chapter operations. Amount: 61,967. Description: philanthropy. Amount: 2,235. Description: recruitment. Amount: 3,350. Description: travel. Amount: 1,092. Description: parking. Amount: 2,640. Description: chapter dues/fees. Amount: 2,340. Total to form 990-ez, line 16: 84,210.”

Raw XML Appendix136 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/PersonNm0THOMAS WUEST
IRS990EZ/BooksInCareOfDetail/PhoneNum05024757265
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01000 MANOR PARK DRIVE UNIT 9
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040208
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt021230
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt019101
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-2129
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05969
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt021230
IRS990EZ/Form990TotalAssetsGrp/EOYAmt019101
IRS990EZ/GrossReceiptsAmt088050
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt088050
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt021230
IRS990EZ/NetAssetsOrFundBalancesEOYAmt019101
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt021230
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt019101
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MITCHELL ROACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NOAH EWING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH FISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSHUA FRISSORA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4THOMAS WUEST
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5EVAN CALLAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MAXWELL MAKK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GRAND MASTER OF CEREMONIES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2GRAND PROCURATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GRAND SCRIBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4GRAND TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5RUSH CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6RUSH CHAIRMAN
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt084210
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/TotalExpensesAmt090179
IRS990EZ/TotalRevenueAmt088050
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNITY
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.UOFLKAPPASIGMA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PURCHASE/MERCHANDISE. AMOUNT: 10,032. DESCRIPTION: OTHER EXPENSE. AMOUNT: 554. DESCRIPTION: CHAPTER OPERATIONS. AMOUNT: 61,967. DESCRIPTION: PHILANTHROPY. AMOUNT: 2,235. DESCRIPTION: RECRUITMENT. AMOUNT: 3,350. DESCRIPTION: TRAVEL. AMOUNT: 1,092. DESCRIPTION: PARKING. AMOUNT: 2,640. DESCRIPTION: CHAPTER DUES/FEES. AMOUNT: 2,340. TOTAL TO FORM 990-EZ, LINE 16: 84,210.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
ReasonableCauseExplanation/ExplanationTxt0THE ORGANIZATION'S OFFICERS ARE COMPRISED OF COLLEGE STUDENTS WHO SERVE IN THEIR CAPACITY AS OFFICERS ON A VOLUNTEER BASIS AND RECEIVE NO COMPENSATION FOR THEIR POSITION AS OFFICER. THE ORGANIZATION HAS HAD TURNOVER AMONG THE VARIOUS OFFICER POSITIONS IN THE CURRENT YEAR AND THE 990 FILING RESPONSIBILITIES WERE NOT WELL COMMUNICATED TO THE NEW OFFICERS. THE CURRENT OFFICERS REALIZED THAT THE 990 DUE DATE WAS ON 10/15/2018 AND IMMEDIATELY TOOK ACTION AND GATHERED THE INFORMATION NEEDED TO FILE A COMPLETE AND ACCURATE RETURN.THE ORGANIZATION HAS A HISTORY OF FILING THE 990 ON A TIMELY BASIS WITH THE EXCEPTION OF THE 990 FOR THE YEAR-ENDING 5/31/2018.BASED ON THE REASONS STATED ABOVE, WE ASK THAT YOU PLEASE WAIVE THE LATE FILING PENALTY. YOUR CONSIDERATION IN THE MATTER WILL BE GREATLY APPRECIATED.
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS WUEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GRAND TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05024757265
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MU-ETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0133139099
ReturnHeader/Filer/PhoneNum05024757265
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/IPDt02018-10-16
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:56:30
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/ReturnTs02018-10-16T12:36:18-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,101
Liabilities
$0
Net assets
$19,101
Revenue
$88,050
Expenses
$90,179
Net income
-$2,129
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