Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Balance Sheet
Assets
Down$324,836
Down $9,916 (-3.0%) from 2021
Net Assets
Down$322,709
Down $11,918 (-3.6%) from 2021
Liabilities
Up$2,127
Up $2,002 (+1602%) from 2021
Revenue And Expenses
Revenue
Up$36,600
Up $13,583 (+59%) from 2021
Expenses
Up$37,548
Up $8,500 (+29%) from 2021
Net Income
Up-$948
Up $5,083 (+84%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2021 to May 31, 2022
- Signed
- Dec 16, 2022
- Return Version
- 2021v4.0
- Gross Receipts
- $49,402
Mission and Program Overview
Mission
College fraternity on campus
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ROOMS FOR STUDENTS | - | $37,548 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RICHARD LUECKEL | Advisor | - | $0 | - | - |
| DREW JOHNSON | Treasurer | - | $0 | - | - |
| PARKER BROWN | Vice-Preside | - | $0 | - | - |
| KEVIN DREYER | President | - | $0 | - | - |
| DILYN CUTLIP | Secretary | - | $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
- 2022-12-16
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 expenses bank service charges 180 fit expense 2,952 penalty & interest 50 national endowment 288 military heros campaign 1,332 non-investment depreciation 7,467 total 12,334”
Form 990-ez, Part I, Line 20
“UNREALIZED LOSS -10,970”
Form 990-ez, Part II, Line 24
“Loan to chapter 5,000 5,000 prepaid expenses and deferred charges 734 0 furniture & fixtures 4,518 4,518 leasehold improvements 267,159 267,159 accum depr: furn & fixtures 0 0 less accumulated depreciation 4,384 4,437 accum depr: leasehold improve 0 0 less accumulated depreciation 77,862 85,274 unrealized gain 13,578 -630 total 208,743 186,336”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 125 125 fit payable 0 2,002”
Raw XML Appendix120 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 24291 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | RICHARD LUECKEL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7407047482 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1085 GREINER DRIVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ZANESVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43701 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 126009 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 138500 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 12802 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -948 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 600 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 334752 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 324836 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | -2802 |
| IRS990EZ/GrossReceiptsAmt | 0 | 49402 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 0262 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 15124 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 24278 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 334627 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 322709 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 334627 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 322709 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 323 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RICHARD LUECKEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DREW JOHNSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PARKER BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KEVIN DREYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DILYN CUTLIP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | ADVISOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 208743 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 186336 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -10970 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12334 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COLLEGE FRATERNITY ON CAMPUS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ROOMS FOR STUDENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 37548 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 10000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 125 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2127 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 37548 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 37548 |
| IRS990EZ/TotalRevenueAmt | 0 | 36600 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | INVESTMENT INCOME MERRILL LYNCH FEES 65 EXPENSES BANK SERVICE CHARGES 180 FIT EXPENSE 2,952 PENALTY & INTEREST 50 NATIONAL ENDOWMENT 288 MILITARY HEROS CAMPAIGN 1,332 NON-INVESTMENT DEPRECIATION 7,467 TOTAL 12,334 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED LOSS -10,970 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOAN TO CHAPTER 5,000 5,000 PREPAID EXPENSES AND DEFERRED CHARGES 734 0 FURNITURE & FIXTURES 4,518 4,518 LEASEHOLD IMPROVEMENTS 267,159 267,159 ACCUM DEPR: FURN & FIXTURES 0 0 LESS ACCUMULATED DEPRECIATION 4,384 4,437 ACCUM DEPR: LEASEHOLD IMPROVE 0 0 LESS ACCUMULATED DEPRECIATION 77,862 85,274 UNREALIZED GAIN 13,578 -630 TOTAL 208,743 186,336 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 125 125 FIT PAYABLE 0 2,002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2023-03-07 01:45:13Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD LUECKEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADVISOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7404502160 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-12-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAPPA SIGMA FRATERNITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAPP |
| ReturnHeader/Filer/EIN | 0 | 316068774 |
| ReturnHeader/Filer/PhoneNum | 0 | 7407047482 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1100 BRANDYWINE BVLD BLDG G |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ZANESVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 43701 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 311389443 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WILSON PHILLIPS & AGIN CPA'S INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1100 BRANDYWINE BLVD BLDG G |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ZANESVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 43701 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7404539600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-01-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER J AGIN |
| ReturnHeader/ReturnTs | 0 | 2023-01-24T08:41:48-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | RICHARD |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LUECKEL |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-05-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $324,836
- Liabilities
- $2,127
- Net assets
- $322,709
- Revenue
- $36,600
- Expenses
- $37,548
- Net income
- -$948