Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2019 • EIN 13-3139099

Jun 01, 2018 to May 31, 2019 • Filed on Feb 18, 2020

Organization ProfileWWW.UOFLKAPPASIGMA.COM
Student Activities CenterLouisville, KY 40299

(859) 576-4233

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

50th percentile

2.4%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

96th percentile

$0

Higher top officer pay than 96% of similar nonprofits.

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

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

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

74th percentile

12%

Faster revenue growth than 74% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$21,476

Up $2,375 (+12%) from 2018

Net Assets

Up

$21,476

Up $2,375 (+12%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin50th percentile

Revenue

Up

$98,582

Up $10,532 (+12%) from 2018

Expenses

Up

$96,207

Up $6,028 (+6.7%) from 2018

Net Income

Up

$2,375

Up $4,504 (+212%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth74th 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

2019

Assets$21,476
Liabilities$0
Net Assets$21,476
Open 2019 Filing

Operations Trend

Revenue Growth74th 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

2019

Revenue$98,582
Expenses$96,207
Net Income$2,375
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Feb 18, 2020
Return Version
2018v3.2
Gross Receipts
$98,582
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 Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRANDON PETERSONGrand Master-$0--
JOSHUA FRISSORAGrand Master-$0--
MITCHELL ROACHGrand Procur-$0--
JOHN O'FLYNNGrand Scribe-$0--
CALEB COVINGTONGrand Treasu-$0--
EVAN CALLAHANRush Chairma-$0--
MAXWELL MAKKRush Chairma-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
13-3139099
Phone
8595764233
Address
STUDENT ACTIVITIES CENTER, LOUISVILLE, KY 40299

Signing Officer

Name
Caleb Covington
Title
Grand Treasurer
Phone
8595764233
Signed
2020-02-18
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses conferences & meetings 1,398 chapter operations 31,371 formal 13,218 social 27,792 tshirts 9,524 recruitment 5,417 philanthropy 2,435 total 91,155”

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 Appendix117 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CALEB COVINGTON
IRS990EZ/BooksInCareOfDetail/PhoneNum08595764233
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0180 JOHNSON MILL ROAD 180
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GEORGETOWN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040324
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019101
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt021476
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02375
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05052
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019101
IRS990EZ/Form990TotalAssetsGrp/EOYAmt021476
IRS990EZ/GrossReceiptsAmt098582
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019101
IRS990EZ/NetAssetsOrFundBalancesEOYAmt021476
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019101
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt021476
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRANDON PETERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOSHUA FRISSORA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MITCHELL ROACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN O'FLYNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CALEB COVINGTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5EVAN CALLAHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MAXWELL MAKK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2GRAND PROCUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GRAND SCRIBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4GRAND TREASU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5RUSH CHAIRMA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6RUSH CHAIRMA
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt091155
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/ProgramServiceRevenueAmt098582
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/TotalExpensesAmt096207
IRS990EZ/TotalRevenueAmt098582
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.UOFLKAPPASIGMA.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES CONFERENCES & MEETINGS 1,398 CHAPTER OPERATIONS 31,371 FORMAL 13,218 SOCIAL 27,792 TSHIRTS 9,524 RECRUITMENT 5,417 PHILANTHROPY 2,435 TOTAL 91,155
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
ReasonableCauseExplanation/ExplanationTxt0THE ORGANIZATION IS COMPRISED OF UNDERGRADUATE MEMBERS OF A CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY. THE OFFICERS OF THE CHAPTER ROTATE ON AN ANNUAL BASIS AND ARE UNFAMILIAR WITH THE FILING REQUIREMENTS FOR NON-PROFIT ORGANIZATIONS. THE CURRENT TREASURER DISCOVERED THAT TAX RETURNS HAD NOT BEEN FILED FOR 2018 AND TOOK IMMEDIATE ACTION TO FILE THE RETURNS AND GET THE ORGANIZATION UP TO DATE.
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CALEB COVINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GRAND TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08595764233
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MU ETA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0133139099
ReturnHeader/Filer/PhoneNum08595764233
ReturnHeader/Filer/USAddress/AddressLine1Txt0STUDENT ACTIVITIES CENTER
ReturnHeader/Filer/USAddress/CityNm0LOUISVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040299
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId018228F2E8FBBBE70C54195F736225BA0BDC5D362
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F0B7E7DCADBE7A87CA86396722E00B21754A85B3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-02-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:33:39
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/PreparationDt02020-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELIZABETH M BREWER
ReturnHeader/ReturnTs02020-02-19T13:33:39-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,476
Liabilities
$0
Net assets
$21,476
Revenue
$98,582
Expenses
$96,207
Net income
$2,375
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