Civic Intelligence

Kappa Sigma - Clemson University Kappa Upsilon

990EZ • Fiscal year 2016 • EIN 27-5087436

Jun 01, 2015 to May 31, 2016 • Filed on Oct 10, 2016

Organization ProfileWWW.KAPPASIGMACLEMSON.COM
173 Old Greenville HighwayClemson, SC 29631

(732) 865-1766

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.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.00x

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

15th percentile

-19%

Faster revenue growth than 15% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$17,545

Up $1,827 (+12%) from 2015

Net Assets

Up

$17,545

Up $1,827 (+12%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin44th percentile

Revenue

Down

$133,765

Down $30,818 (-19%) from 2015

Expenses

Down

$131,938

Down $32,507 (-20%) from 2015

Net Income

Up

$1,827

Up $1,689 (+1224%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth71st percentile

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

2016

Assets$17,545
Liabilities$0
Net Assets$17,545
Open 2016 Filing

Operations Trend

Revenue Growth15th percentile

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

2016

Revenue$133,765
Expenses$131,938
Net Income$1,827
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Oct 10, 2016
Return Version
2015v2.1
Gross Receipts
$133,765
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.

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 97 MEMBERS FOR THE YEAR.$0$0
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PARKER BARLOWAlumni Relations Chairman-$0--
STEPHEN SKROCKIAlumni Relations Chairman-$0--
BRADY KEITHAssistant Rush Chairman-$0--
MALCOLM CALHOUNGrand Master-$0--
SEAN DOUGLASGrand Master Of Ceremonies-$0--
BRADY KEITHGrand Procurator-$0--
PAUL GRESSETTEGrand Scribe-$0--
CONNOR LEDDYGrand Treasurer-$0--
MALCOLM CALHOUNGuard-$0--
ROBERT MCNIELHouse Manager-$0--
ROBERT MCNIELPhilanthropy Chairman-$0--
ZACHARY MCMILLANPhilanthropy Chairman-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma - Clemson University
EIN
27-5087436
Phone
7328651766
Address
173 OLD GREENVILLE HIGHWAY, CLEMSON, SC 29631

Signing Officer

Name
Connor Leddy
Title
Treasurer
Phone
7328651766
Signed
2016-10-10
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: 2016 composite. Amount: 2,737. Description: 2016 fall & spring rush. Amount: 6,000. Description: band costs. Amount: 9,100. Description: carolina cup. Amount: 5,189. Description: travel expenses. Amount: 1,000. Description: formal expenses. Amount: 18,775. Description: house expenses. Amount: 27,197. Description: national dues/fees. Amount: 10,579. Description: chapter operations. Amount: 43,295. Description: philanthropy. Amount: 500. Description: billing services. Amount: 50. Total to form 990-ez, line 16: 124,422.”

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

“Description: accounts receivable. Beg. Of year amount: 7,962. End of year amount: 4,997.”

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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CLEMSON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029631
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0133765
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015718
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PARKER BARLOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEPHEN SKROCKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRADY KEITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MALCOLM CALHOUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4SEAN DOUGLAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BRADY KEITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6PAUL GRESSETTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CONNOR LEDDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8MALCOLM CALHOUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9ROBERT MCNIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10ROBERT MCNIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11ZACHARY MCMILLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ALUMNI RELATIONS CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ALUMNI RELATIONS CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2ASSISTANT RUSH CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4GRAND MASTER OF CEREMONIES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5GRAND PROCURATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6GRAND SCRIBE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7GRAND TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8GUARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9HOUSE MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10PHILANTHROPY CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11PHILANTHROPY CHAIRMAN
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt04997
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0124422
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/PrintingPublicationsPostageAmt03
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS TO THE LOCAL SOCIAL FRATERNITY MEMBERS - A TOTAL OF 97 MEMBERS FOR THE YEAR.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0131938
IRS990EZ/TotalRevenueAmt0133765
IRS990EZ/TypeOfOrganizationOtherDesc0FRATERNITY
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0WWW.KAPPASIGMACLEMSON.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: 2016 COMPOSITE. AMOUNT: 2,737. DESCRIPTION: 2016 FALL & SPRING RUSH. AMOUNT: 6,000. DESCRIPTION: BAND COSTS. AMOUNT: 9,100. DESCRIPTION: CAROLINA CUP. AMOUNT: 5,189. DESCRIPTION: TRAVEL EXPENSES. AMOUNT: 1,000. DESCRIPTION: FORMAL EXPENSES. AMOUNT: 18,775. DESCRIPTION: HOUSE EXPENSES. AMOUNT: 27,197. DESCRIPTION: NATIONAL DUES/FEES. AMOUNT: 10,579. DESCRIPTION: CHAPTER OPERATIONS. AMOUNT: 43,295. DESCRIPTION: PHILANTHROPY. AMOUNT: 500. DESCRIPTION: BILLING SERVICES. AMOUNT: 50. TOTAL TO FORM 990-EZ, LINE 16: 124,422.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 7,962. END OF YEAR AMOUNT: 4,997.
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CONNOR LEDDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07328651766
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA - CLEMSON UNIVERSITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0KAPPA UPSILON
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0275087436
ReturnHeader/Filer/PhoneNum07328651766
ReturnHeader/Filer/USAddress/AddressLine1Txt0173 OLD GREENVILLE HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0CLEMSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029631
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/ReturnTs02016-10-13T15:59:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-06-01
ReturnHeader/TaxPeriodEndDt02016-05-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,545
Liabilities
$0
Net assets
$17,545
Revenue
$133,765
Expenses
$131,938
Net income
$1,827
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