Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2020 • EIN 31-6068774

Jun 01, 2019 to May 31, 2020 • Filed on Oct 13, 2020

1100 Brandywine Bvld Bldg GZanesville, OH 43701

(740) 704-7482

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.00x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

57th percentile

0.01x

Higher debt load relative to revenue than 57% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Net Margin

6th percentile

-74%

Higher net margin than 6% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

32nd percentile

-5.1%

Faster asset growth than 32% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

61st percentile

-7.1%

Faster revenue growth than 61% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$311,999

Down $16,875 (-5.1%) from 2019

Net Assets

Down

$311,874

Down $16,875 (-5.1%) from 2019

Liabilities

Flat

$125

Flat from 2019

Revenue

Down

$22,957

Down $1,752 (-7.1%) from 2019

Expenses

Up

$39,831

Up $11,256 (+39%) from 2019

Net Income

Down

-$16,874

Down $13,008 (-336%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $355,251Liabilities 2013: $36,459Net Assets 2013: $318,7922013Assets 2018: $332,656Liabilities 2018: $41Net Assets 2018: $332,6152018Assets 2019: $328,874Liabilities 2019: $125Net Assets 2019: $328,7492019Assets 2020: $311,999Liabilities 2020: $125Net Assets 2020: $311,8742020Assets 2021: $334,752Liabilities 2021: $125Net Assets 2021: $334,6272021Assets 2022: $324,836Liabilities 2022: $2,127Net Assets 2022: $322,7092022Assets 2023: $314,334Liabilities 2023: $125Net Assets 2023: $314,2092023Assets 2024: $317,525Liabilities 2024: $125Net Assets 2024: $317,4002024Assets 2025: $309,310Net Assets 2025: $309,3102025

Highlighted filing

2020

Assets$311,999
Liabilities$125
Net Assets$311,874

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2013: $7,372Expenses 2013: $13,056Net Income 2013: -$5,6842013Revenue 2018: $17,154Expenses 2018: $25,949Net Income 2018: -$8,7952018Revenue 2019: $24,709Expenses 2019: $28,575Net Income 2019: -$3,8662019Revenue 2020: $22,957Expenses 2020: $39,831Net Income 2020: -$16,8742020Revenue 2021: $23,017Expenses 2021: $29,048Net Income 2021: -$6,0312021Revenue 2022: $36,600Expenses 2022: $37,548Net Income 2022: -$9482022Revenue 2023: $31,371Expenses 2023: $37,599Net Income 2023: -$6,2282023Revenue 2024: $38,207Expenses 2024: $50,774Net Income 2024: -$12,5672024Revenue 2025: $45,546Expenses 2025: $55,808Net Income 2025: -$10,2622025

Highlighted filing

2020

Revenue$22,957
Expenses$39,831
Net Income-$16,874
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Oct 13, 2020
Return Version
2019v5.0
Gross Receipts
$25,765
Mission and Program Overview

Mission

College fraternity on campus

Program Services

DescriptionGrantsExpenses
ROOMS FOR STUDENTS-$39,831
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD LUECKELAdvisor-$0--
DREW JOHNSONTreasurer-$0--
BENJAMIN WILESPresident-$0--
KEVIN DREYERVice Preside-$0--
TYLER WILLSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
31-6068774
Phone
7407047482
Address
1100 BRANDYWINE BVLD BLDG G, ZANESVILLE, OH 43701

Signing Officer

Name
Richard Lueckel
Title
Advisor
Phone
7404502160
Signed
2020-10-13

Preparer

Firm
WILSON PHILLIPS & AGIN CPA'S INC
Address
1100 BRANDYWINE BLVD BLDG G, ZANESVILLE, OH 43701
Preparer
Jennifer J Agin
Phone
7404539600
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Investment income merrill lynch fees 65 unrealized gain/loss 11,058 expenses bank service charges 205 fit expense 1,247 penalty 9 non-investment depreciation 7,487 total 20,071

Form 990-ez, Part I, Line 20

ROUNDING ADJUSTMENT -1

Form 990-ez, Part II, Line 24

Loan to chapter 5,000 5,000 prepaid expenses and deferred charges 2,800 1,544 furniture & fixtures 4,518 4,518 leasehold improvements 267,159 267,159 accum depr: furn & fixtures 0 0 less accumulated depreciation 4,255 4,330 accum depr: leasehold improve 0 0 less accumulated depreciation 63,036 70,449 total 212,186 203,442

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 125 125

Raw XML Appendix125 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/BenefitsPaidToOrForMembersAmt018947
IRS990EZ/BooksInCareOfDetail/PersonNm0RICHARD LUECKEL
IRS990EZ/BooksInCareOfDetail/PhoneNum07407047482
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01085 GREINER DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ZANESVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd043701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0116688
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0108557
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt02808
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16874
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0683
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0328874
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0311999
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-808
IRS990EZ/GrossReceiptsAmt025765
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt05526
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt018239
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0328749
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0311874
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0328749
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0311874
IRS990EZ/OccupancyRentUtltsAndMaintAmt0130
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RICHARD LUECKEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DREW JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BENJAMIN WILES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KEVIN DREYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TYLER WILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0ADVISOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0true
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0212186
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0203442
IRS990EZ/OtherChangesInNetAssetsAmt0-1
IRS990EZ/OtherExpensesTotalAmt020071
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGE FRATERNITY ON CAMPUS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ROOMS FOR STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt039831
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt02000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0125
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0125
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt039831
IRS990EZ/TotalProgramServiceExpensesAmt039831
IRS990EZ/TotalRevenueAmt022957
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INVESTMENT INCOME MERRILL LYNCH FEES 65 UNREALIZED GAIN/LOSS 11,058 EXPENSES BANK SERVICE CHARGES 205 FIT EXPENSE 1,247 PENALTY 9 NON-INVESTMENT DEPRECIATION 7,487 TOTAL 20,071
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUNDING ADJUSTMENT -1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LOAN TO CHAPTER 5,000 5,000 PREPAID EXPENSES AND DEFERRED CHARGES 2,800 1,544 FURNITURE & FIXTURES 4,518 4,518 LEASEHOLD IMPROVEMENTS 267,159 267,159 ACCUM DEPR: FURN & FIXTURES 0 0 LESS ACCUMULATED DEPRECIATION 4,255 4,330 ACCUM DEPR: LEASEHOLD IMPROVE 0 0 LESS ACCUMULATED DEPRECIATION 63,036 70,449 TOTAL 212,186 203,442
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 125 125
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD LUECKEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADVISOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07404502160
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0316068774
ReturnHeader/Filer/PhoneNum07407047482
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 BRANDYWINE BVLD BLDG G
ReturnHeader/Filer/USAddress/CityNm0ZANESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043701
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02EA42B10462A207D442924A4B25B8ECA3E71F604
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08B03418B08D484C11DCECFB38D2B9BAF4C9E0BC5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02020-10-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:10:16
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311389443
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILSON PHILLIPS & AGIN CPA'S INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01100 BRANDYWINE BLVD BLDG G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ZANESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043701
ReturnHeader/PreparerPersonGrp/PhoneNum07404539600
ReturnHeader/PreparerPersonGrp/PreparationDt02020-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER J AGIN
ReturnHeader/ReturnTs02020-10-14T08:10:16-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-06-01
ReturnHeader/TaxPeriodEndDt02020-05-31
ReturnHeader/TaxYr02019

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Filings