Civic Intelligence

Kappa Sigma Building Corporation

EIN 23-7329879 • 501(c)7 • Altoona, IA

Profile

Organization provides housing to college fraternity

703 25th St SEAltoona, IA 50009-7807

n/A

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

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

501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

55th percentile

3.7%

Higher net margin than 55% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

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 2022

Asset Growth

82nd percentile

21%

Faster asset growth than 82% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$18,269

Down $1,377 (-7.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$18,269

Down $1,377 (-7.0%) from 2022

Operations
Liabilities / Revenue58th percentileNet Margin55th percentile

Revenue

Up

$92,000

Up $2,000 (+2.2%) from 2022

Expenses

Up

$90,744

Up $4,113 (+4.7%) from 2022

Net Income

Down

$1,256

Down $2,113 (-63%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$60K$40K$20K$0-$20KAssets 2012: $4,903Liabilities 2012: $6,350Net Assets 2012: -$1,4472012Assets 2013: $428Liabilities 2013: $6,350Net Assets 2013: -$5,9222013Assets 2014: $9,750Liabilities 2014: $6,350Net Assets 2014: $3,4002014Assets 2015: $26,665Liabilities 2015: $6,350Net Assets 2015: $20,3152015Assets 2016: $31,278Liabilities 2016: $0Net Assets 2016: $31,2782016Assets 2017: $47,751Liabilities 2017: $0Net Assets 2017: $47,7512017Assets 2018: $18,973Liabilities 2018: $0Net Assets 2018: $18,9732018Assets 2019: $6,398Liabilities 2019: $0Net Assets 2019: $6,3982019Assets 2020: $6,822Liabilities 2020: $0Net Assets 2020: $6,8222020Assets 2021: $16,277Liabilities 2021: $0Net Assets 2021: $16,2772021Assets 2022: $19,646Liabilities 2022: $0Net Assets 2022: $19,6462022Assets 2023: $18,269Liabilities 2023: $0Net Assets 2023: $18,2692023

Highlighted filing

2023

Assets$18,269
Liabilities$0
Net Assets$18,269
Open 2023 Filing

Operations Trend

Revenue Growth66th percentile

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

$100K$50K$0-$50KExpenses 2012: $35,3262012Revenue 2013: $56,500Expenses 2013: $60,975Net Income 2013: -$4,4752013Revenue 2014: $82,000Expenses 2014: $72,678Net Income 2014: $9,3222014Revenue 2015: $94,620Expenses 2015: $77,705Net Income 2015: $16,9152015Revenue 2016: $89,001Expenses 2016: $78,038Net Income 2016: $10,9632016Revenue 2017: $89,001Expenses 2017: $72,528Net Income 2017: $16,4732017Revenue 2018: $66,751Expenses 2018: $95,529Net Income 2018: -$28,7782018Revenue 2019: $81,251Expenses 2019: $93,826Net Income 2019: -$12,5752019Revenue 2020: $59,000Expenses 2020: $58,576Net Income 2020: $4242020Revenue 2021: $81,000Expenses 2021: $71,545Net Income 2021: $9,4552021Revenue 2022: $90,000Expenses 2022: $86,631Net Income 2022: $3,3692022Revenue 2023: $92,000Expenses 2023: $90,744Net Income 2023: $1,2562023

Highlighted filing

2023

Revenue$92,000
Expenses$90,744
Net Income$1,256
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,269
Liabilities
$0
Net assets
$18,269
Revenue
$92,000
Expenses
$90,744
Net income
$1,256
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$18.3$0.00$18.3$92.0$90.7$1.26
2022Detailed filing. Detailed filing data is available for this year.$19.6$0.00$19.6$90.0$86.6$3.37
2021Detailed filing. Detailed filing data is available for this year.$16.3$0.00$16.3$81.0$71.5$9.46
2020Detailed filing. Detailed filing data is available for this year.$6.82$0.00$6.82$59.0$58.6$0.42
2019Detailed filing. Detailed filing data is available for this year.$6.40$0.00$6.40$81.3$93.8$12.6
2018Detailed filing. Detailed filing data is available for this year.$19.0$0.00$19.0$66.8$95.5$28.8
2017Detailed filing. Detailed filing data is available for this year.$47.8$0.00$47.8$89.0$72.5$16.5
2016Detailed filing. Detailed filing data is available for this year.$31.3$0.00$31.3$89.0$78.0$11.0
2015Detailed filing. Detailed filing data is available for this year.$26.7$6.35$20.3$94.6$77.7$16.9
2014Detailed filing. Detailed filing data is available for this year.$9.75$6.35$3.40$82.0$72.7$9.32
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$6.35$5.92$56.5$61.0$4.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$6.35$1.45$35.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 15, 2025
Return Version
2023v6.0
Gross Receipts
$92,000
Mission and Program Overview

Mission

Organization provides housing to the student members of the fraternity

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
EXPENSES IN CONNECTION WITH THE RENTAL OF A FRATERNITY HOUSE TO AN EXEMPT SOCIAL FRATERNITY AT IOWA STATE UNIVERSITY$0$0
EXPENSES IN CONNECTION WITH THE RENTAL OF A FRATERNITY HOUSE TO AN EXEMPT SOCIAL FRATERNITY AT IOWA STATE UNIVERSITY$0$0
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROB HAYESDirector-$0--
WHITEY STANGEPresident-$0--
ED JONESSecretary-$0--
JOSHUA STUDEBAKERTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Building Corporation
EIN
23-7329879
Phone
5154235394
Address
703 25TH STREET SE, ALTOONA, IA 50009

Signing Officer

Name
Joshua Studebaker
Title
Treasurer
Phone
5154235394
Signed
2025-01-15
Discuss with paid preparer
Yes

Preparer

Firm
Meriwether Wilson and Company Pllc
Address
4500 WESTOWN PARKWAY SUITE 140, WEST DES MOINES, IA 50266-6717
Preparer
Jonathan Maahs
Phone
5152230002
Raw XML Appendix109 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/PersonNm0JOSHUA STUDEBAKER
IRS990EZ/BooksInCareOfDetail/PhoneNum05154235394
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0703 25TH STREET SE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ALTOONA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050009
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt017013
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018269
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt01256
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0744
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt017013
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018269
IRS990EZ/GrossReceiptsAmt092000
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt017013
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018269
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt017013
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018269
IRS990EZ/OccupancyRentUtltsAndMaintAmt090000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROB HAYES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WHITEY STANGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ED JONES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOSHUA STUDEBAKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0SEE SCHEDULE O
IRS990EZ/ProgramServiceRevenueAmt092000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EXPENSES IN CONNECTION WITH THE RENTAL OF A FRATERNITY HOUSE TO AN EXEMPT SOCIAL FRATERNITY AT IOWA STATE UNIVERSITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1EXPENSES IN CONNECTION WITH THE RENTAL OF A FRATERNITY HOUSE TO AN EXEMPT SOCIAL FRATERNITY AT IOWA STATE UNIVERSITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt090744
IRS990EZ/TotalRevenueAmt092000
IRS990EZ/TypeOfOrganizationCorpInd0X
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA STUDEBAKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05154235394
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA BUILDING CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0237329879
ReturnHeader/Filer/PhoneNum05154235394
ReturnHeader/Filer/USAddress/AddressLine1Txt0703 25TH STREET SE
ReturnHeader/Filer/USAddress/CityNm0ALTOONA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050009
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420731256
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERIWETHER WILSON AND COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04500 WESTOWN PARKWAY SUITE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0502666717
ReturnHeader/PreparerPersonGrp/PhoneNum05152230002
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JONATHAN MAAHS
ReturnHeader/ReturnTs02025-01-15T11:17:09-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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