Liabilities / Assets
55th percentile
Higher debt load relative to assets than 55% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% 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
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Down$314,334
Down $10,502 (-3.2%) from 2022
Net Assets
Down$314,209
Down $8,500 (-2.6%) from 2022
Liabilities
Down$125
Down $2,002 (-94%) from 2022
Revenue And Expenses
Revenue
Down$31,371
Down $5,229 (-14%) from 2022
Expenses
Up$37,599
Up $51 (+0.1%) from 2022
Net Income
Down-$6,228
Down $5,280 (-557%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2022 to May 31, 2023
- Signed
- Sep 26, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $40,466
Mission and Program Overview
Mission
College fraternity on campus
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ROOMS FOR STUDENTS | - | $37,599 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RICHARD LUECKEL | Advisor | - | $0 | - | - |
| THOMAS ROONEY | Treasurer | - | $0 | - | - |
| BLAKE TURANO | Vice-Preside | - | $0 | - | - |
| NOAH DEHAINAUT | President | - | $0 | - | - |
| HUNTER HECK | 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
- 2023-09-26
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 15 fit expense 647 penalty & interest 3 adopt a highway 3,415 non-investment depreciation 7,465 total 11,610”
Form 990-ez, Part I, Line 20
“Unrealized loss -2,269 rounding adjustment -3”
Form 990-ez, Part II, Line 24
“Loan to chapter 5,000 5,000 prepaid expenses and deferred charges 0 2,350 furniture & fixtures 4,518 4,518 leasehold improvements 267,159 267,159 accum depr: furn & fixtures 0 0 less accumulated depreciation 4,437 4,491 accum depr: leasehold improve 0 0 less accumulated depreciation 85,274 92,687 unrealized gain -630 -2,899 total 186,336 178,950”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 125 125 fit payable 2,002 0”
Raw XML Appendix121 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 | 24448 |
| 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 | 138500 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 135384 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 9095 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6228 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1289 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 324836 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 314334 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | -1595 |
| IRS990EZ/GrossReceiptsAmt | 0 | 40466 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 0262 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4148 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 28818 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 322709 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 314209 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 322709 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 314209 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 252 |
| 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 | THOMAS ROONEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BLAKE TURANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | NOAH DEHAINAUT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | HUNTER HECK |
| 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 | 186336 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 178950 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -2272 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 11610 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COLLEGE FRATERNITY ON CAMPUS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ROOMS FOR STUDENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 37599 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 7500 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2127 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 125 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 37599 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 37599 |
| IRS990EZ/TotalRevenueAmt | 0 | 31371 |
| 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 15 FIT EXPENSE 647 PENALTY & INTEREST 3 ADOPT A HIGHWAY 3,415 NON-INVESTMENT DEPRECIATION 7,465 TOTAL 11,610 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED LOSS -2,269 ROUNDING ADJUSTMENT -3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOAN TO CHAPTER 5,000 5,000 PREPAID EXPENSES AND DEFERRED CHARGES 0 2,350 FURNITURE & FIXTURES 4,518 4,518 LEASEHOLD IMPROVEMENTS 267,159 267,159 ACCUM DEPR: FURN & FIXTURES 0 0 LESS ACCUMULATED DEPRECIATION 4,437 4,491 ACCUM DEPR: LEASEHOLD IMPROVE 0 0 LESS ACCUMULATED DEPRECIATION 85,274 92,687 UNREALIZED GAIN -630 -2,899 TOTAL 186,336 178,950 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 125 125 FIT PAYABLE 2,002 0 |
| 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 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD LUECKEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADVISOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7404502160 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-09-26 |
| 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/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| 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 | 2023-09-26 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER J AGIN |
| ReturnHeader/ReturnTs | 0 | 2023-09-26T13:15:30-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | RICHARD |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LUECKEL |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-05-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $314,334
- Liabilities
- $125
- Net assets
- $314,209
- Revenue
- $31,371
- Expenses
- $37,599
- Net income
- -$6,228