Civic Intelligence

Kappa Sigma - Clemson University Kappa Upsilon

990EZ • Fiscal year 2014 • EIN 27-5087436

Jun 01, 2013 to May 31, 2014 • Filed on Oct 14, 2014

Organization ProfileWWW.KAPPASIGMACLEMSON.COM/INDEX.HTML
173 Old Greenville Highway29631

(864) 980-3048

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.00x

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Net Margin

67th percentile

9.0%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

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

2014 filings • 501(c)7 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets52nd percentile

Assets

$15,580

No earlier filing loaded for comparison.

Net Assets

$15,580

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin67th percentile

Revenue

$121,786

No earlier filing loaded for comparison.

Expenses

$110,842

No earlier filing loaded for comparison.

Net Income

$10,944

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$20K$15K$10K$5.0K$0Assets 2014: $15,580Liabilities 2014: $0Net Assets 2014: $15,5802014Assets 2015: $15,718Liabilities 2015: $0Net Assets 2015: $15,7182015Assets 2016: $17,545Liabilities 2016: $0Net Assets 2016: $17,5452016

Highlighted filing

2014

Assets$15,580
Liabilities$0
Net Assets$15,580
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$200K$150K$100K$50K$0Revenue 2014: $121,786Expenses 2014: $110,842Net Income 2014: $10,9442014Revenue 2015: $164,583Expenses 2015: $164,445Net Income 2015: $1382015Revenue 2016: $133,765Expenses 2016: $131,938Net Income 2016: $1,8272016

Highlighted filing

2014

Revenue$121,786
Expenses$110,842
Net Income$10,944
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 14, 2014
Return Version
2013v3.0
Gross Receipts
$121,786
Mission and Program Overview

Mission

The organization is a local chapter of a national collegiate social fraternity for the purpose of providing meals, housing and social programs for the local social fraternity members.

Program Services

DescriptionGrantsExpenses
PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS - TOTAL OF 104 MEMBERS FOR THE YEAR.$0$0
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TYLER SIMMSGrand MasterPT$0--
CHRISTOPHER CZERWINSKIGrand Procurator-$0--
HUNTLEY OLIVERGrand Master Of Ceremonies-$0--
JOHN WAGNERGrand Scribe-$0--
CONNOR LEEGrand TreasurerPT$0--
ERIC MAYRush Chairman-$0--
DENIS STOKESAssistant Rush Chairman-$0--
PERRY RUPERTScholarship Chairman-$0--
SETH DUNNAGANPledge Education Chairman-$0--
STEPHEN SKROCKIAlumni Relations Chairman-$0--
ROBERT MCNEILPhilanthropy ChairmanPT$0--
HENRY TROTTERHouse ManagerPT$0--
Filing and Contact Details

Filer

EIN
27-5087436
Phone
8649803048

Signing Officer

Name
Connor Lee
Title
Grand Treasurer
Phone
8649803048
Signed
2014-10-14
Discuss with paid preparer
Yes

Preparer

Preparer
Kristine P Braxton CPA
Phone
7063245435
Supplemental Narrative

Additional Explanations

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

“Description: conferences, conventions & meetings. Amount: 408. Description: chapter dues & fees. Amount: 22,075. Description: chapter operations. Amount: 8,016. Description: social. Amount: 31,820. Total to form 990-ez, line 16: 62,319.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 1,595. End of year amount: 8,121.”

Raw XML Appendix165 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/PersonNm0CONNOR LEE
IRS990EZ/BooksInCareOfDetail/PhoneNum08649803048
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10405 COLLEGE AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/City0CLEMSON
IRS990EZ/BooksInCareOfDetail/USAddress/State0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode029631
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03041
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07459
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt010944
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05932
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04636
IRS990EZ/Form990TotalAssetsGrp/EOYAmt015580
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01500
IRS990EZ/GrossReceiptsAmt0121786
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartIVInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0121786
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04636
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015580
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04636
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015580
IRS990EZ/OccupancyRentUtltsAndMaintAmt041091
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt91.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt105.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TYLER SIMMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTOPHER CZERWINSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HUNTLEY OLIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JOHN WAGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CONNOR LEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ERIC MAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6DENIS STOKES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7PERRY RUPERT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8SETH DUNNAGAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9STEPHEN SKROCKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10ROBERT MCNEIL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11HENRY TROTTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1GRAND PROCURATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2GRAND MASTER OF CEREMONIES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GRAND SCRIBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4GRAND TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5RUSH CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6ASSISTANT RUSH CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SCHOLARSHIP CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8PLEDGE EDUCATION CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9ALUMNI RELATIONS CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10PHILANTHROPY CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11HOUSE MANAGER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01595
IRS990EZ/OtherAssetsTotalDetail/EOYAmt08121
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt062319
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION IS A LOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY FOR THE PURPOSE OF PROVIDING MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS - TOTAL OF 104 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/TotalExpensesAmt0110842
IRS990EZ/TotalRevenueAmt0121786
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNITY
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.KAPPASIGMACLEMSON.COM/INDEX.HTML
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: CONFERENCES, CONVENTIONS & MEETINGS. AMOUNT: 408. DESCRIPTION: CHAPTER DUES & FEES. AMOUNT: 22,075. DESCRIPTION: CHAPTER OPERATIONS. AMOUNT: 8,016. DESCRIPTION: SOCIAL. AMOUNT: 31,820. TOTAL TO FORM 990-EZ, LINE 16: 62,319.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,595. END OF YEAR AMOUNT: 8,121.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CONNOR LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GRAND TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08649803048
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10KAPPA SIGMA - CLEMSON UNIVERSITY KAPPA UPSILON
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0275087436
ReturnHeader/Filer/PhoneNum08649803048
ReturnHeader/Filer/USAddress/AddressLine10173 OLD GREENVILLE HIGHWAY
ReturnHeader/Filer/USAddress/City0CLEMSON
ReturnHeader/Filer/USAddress/State0SC
ReturnHeader/Filer/USAddress/ZIPCode029631
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581374304
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ROBINSON GRIMES & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 4299
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode031914
ReturnHeader/PreparerPersonGrp/PhoneNum07063245435
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTINE P BRAXTON CPA
ReturnHeader/ReturnTs02014-10-15T07:22:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,580
Liabilities
$0
Net assets
$15,580
Revenue
$121,786
Expenses
$110,842
Net income
$10,944
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$1.34$1.32$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.65$1.64$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.22$1.11$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • <$500k nonprofits