Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2021 • EIN 20-3322620

Jun 01, 2020 to May 31, 2021 • Filed on Aug 23, 2022

Organization ProfileN/A
PO Box 7182Davidson, NC 28036

(704) 892-1914

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 2021

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2021

Net Margin

6th percentile

-67%

Higher net margin than 6% of similar nonprofits.

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

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.

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

Asset Growth

1st percentile

-96%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

9th percentile

-61%

Faster revenue growth than 9% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$1,502

Down $35,200 (-96%) from 2020

Net Assets

$1,502

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin6th percentile

Revenue

Down

$52,723

Down $83,685 (-61%) from 2020

Expenses

Down

$87,921

Down $12,736 (-13%) from 2020

Net Income

Down

-$35,198

Down $70,949 (-198%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$40K$30K$20K$10K$0-$10KAssets 2012: $3,845Liabilities 2012: $02012Assets 2013: $3,823Liabilities 2013: $1,0982013Assets 2014: $436Liabilities 2014: $919Net Assets 2014: -$4832014Assets 2015: $6,790Liabilities 2015: $439Net Assets 2015: $6,3512015Assets 2016: $13,682Liabilities 2016: $742016Assets 2017: $9,040Liabilities 2017: $344Net Assets 2017: $8,6962017Assets 2018: $8,457Liabilities 2018: $344Net Assets 2018: $8,1132018Assets 2019: $951Net Assets 2019: $9512019Assets 2020: $36,702Liabilities 2020: $02020Assets 2021: $1,502Net Assets 2021: $1,5022021Assets 2022: $1Net Assets 2022: $12022Assets 2024: $24,823Liabilities 2024: $0Net Assets 2024: $24,8232024Assets 2025: $18,115Liabilities 2025: $0Net Assets 2025: $18,1152025

Highlighted filing

2021

Assets$1,502
Liabilities-
Net Assets$1,502
Open 2021 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $129,171Expenses 2012: $122,023Net Income 2012: $7,1482012Revenue 2013: $129,931Expenses 2013: $131,051Net Income 2013: -$1,1202013Revenue 2014: $129,407Expenses 2014: $132,615Net Income 2014: -$3,2082014Revenue 2015: $139,822Expenses 2015: $132,988Net Income 2015: $6,8342015Revenue 2016: $127,590Expenses 2016: $120,334Net Income 2016: $7,2562016Revenue 2017: $189,688Expenses 2017: $194,600Net Income 2017: -$4,9122017Revenue 2018: $132,434Expenses 2018: $133,017Net Income 2018: -$5832018Revenue 2019: $156,034Expenses 2019: $163,197Net Income 2019: -$7,1632019Revenue 2020: $136,408Expenses 2020: $100,657Net Income 2020: $35,7512020Revenue 2021: $52,723Expenses 2021: $87,921Net Income 2021: -$35,1982021Revenue 2022: $12022Revenue 2024: $234,910Expenses 2024: $224,135Net Income 2024: $10,7752024Revenue 2025: $267,482Expenses 2025: $274,190Net Income 2025: -$6,7082025

Highlighted filing

2021

Revenue$52,723
Expenses$87,921
Net Income-$35,198
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Aug 23, 2022
Return Version
2020v4.0
Gross Receipts
$52,723
Mission and Program Overview

Mission

Collegiate social fraternity

Program Services

DescriptionGrantsExpenses
COLLEGIATE SOCIAL FRATERNITY--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JAMES REILLYPresident-$0--
CAMERON D HALLVice-Preside-$0--
JOSEPH BROOKSecretary-$0--
JOHN W MILLER IIITreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
20-3322620
Address
PO BOX 7182, DAVIDSON, NC 28036

Signing Officer

Name
John W Miller Iii
Title
Treasurer
Phone
7048921914
Signed
2022-08-23
Discuss with paid preparer
Yes

Preparer

Firm
Brenda H Pressley CPA Pa
Address
PO BOX 1060, DAVIDSON, NC 28036
Preparer
Brenda H Pressley CPA
Phone
7048921914
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses photography 3,508 risk management 825 food 48,428 entertainment 7,788 supplies 3,295 charitable contributions 4,688 bank service charges 180 sales taxes 4,040 total 72,752”

Form 990-ez, Part II, Line 24

“2,199 2,199 less accumulated depreciation 2,199 2,199 total 0 0”

Form 990-ez, Part II, Line 26

“PAYROLL LIABILITIES 0 0”

Raw XML Appendix107 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/PersonNm0JAMES REILLY
CompensationExplanation/CompensationExplanationGrp/PersonNm1CAMERON D HALL
CompensationExplanation/CompensationExplanationGrp/PersonNm2JOSEPH BROOK
CompensationExplanation/CompensationExplanationGrp/PersonNm3JOHN W MILLER III
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BRENDA H PRESSLEY CPA PA
IRS990EZ/BooksInCareOfDetail/PhoneNum07048921914
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1060
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DAVIDSON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028036
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036700
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01502
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02257
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-35198
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01045
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt036700
IRS990EZ/Form990TotalAssetsGrp/EOYAmt01502
IRS990EZ/GrossReceiptsAmt052723
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt050466
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt036700
IRS990EZ/NetAssetsOrFundBalancesEOYAmt01502
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt036700
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01502
IRS990EZ/OccupancyRentUtltsAndMaintAmt06657
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JAMES REILLY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CAMERON D HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOSEPH BROOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN W MILLER III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt072752
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGIATE SOCIAL FRATERNITY
IRS990EZ/PrintingPublicationsPostageAmt07425
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COLLEGIATE SOCIAL FRATERNITY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt042
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt087921
IRS990EZ/TotalRevenueAmt052723
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES PHOTOGRAPHY 3,508 RISK MANAGEMENT 825 FOOD 48,428 ENTERTAINMENT 7,788 SUPPLIES 3,295 CHARITABLE CONTRIBUTIONS 4,688 BANK SERVICE CHARGES 180 SALES TAXES 4,040 TOTAL 72,752
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12,199 2,199 LESS ACCUMULATED DEPRECIATION 2,199 2,199 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN W MILLER III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07048921914
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0203322620
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7182
ReturnHeader/Filer/USAddress/CityNm0DAVIDSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028036
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030436900
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRENDA H PRESSLEY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1060
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAVIDSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028036
ReturnHeader/PreparerPersonGrp/PhoneNum07048921914
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA H PRESSLEY CPA
ReturnHeader/ReturnTs02022-08-23T16:25:59-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSPEH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BELISLE
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$1,502
Liabilities
-
Net assets
$1,502
Revenue
$52,723
Expenses
$87,921
Net income
-$35,198
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.00$0.18$2.67$2.74$0.07
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.00$0.25$2.35$2.24$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.53$0.88$0.35
2020Summary only. Only limited summary data is available for this year.$0.37$0.00$1.36$1.01$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.01$1.56$1.63$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.08$0.00$0.08$1.32$1.33$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.00$0.09$1.90$1.95$0.05
2016Summary only. Only limited summary data is available for this year.$0.14$0.00$1.28$1.20$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$1.40$1.33$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.01$0.00$1.29$1.33$0.03
2013Summary only. Only limited summary data is available for this year.$0.04$0.01$1.30$1.31$0.01
2012Summary only. Only limited summary data is available for this year.$0.04$0.00$1.29$1.22$0.07