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
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$317,525
Up $3,191 (+1.0%) from 2023
Net Assets
Up$317,400
Up $3,191 (+1.0%) from 2023
Liabilities
Flat$125
Flat from 2023
Revenue And Expenses
Revenue
Up$38,207
Up $6,836 (+22%) from 2023
Expenses
Up$50,774
Up $13,175 (+35%) from 2023
Net Income
Down-$12,567
Down $6,339 (-102%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2023 to May 31, 2024
- Signed
- Oct 14, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $42,009
Mission and Program Overview
Mission
College fraternity on campus
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ROOMS FOR STUDENTS | - | $50,774 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RICHARD LUECKEL | Advisor | - | $0 | - | - |
| DREW DAVIS | Treasurer | - | $0 | - | - |
| DREW SCHNEIDER | Vice-Preside | - | $0 | - | - |
| TYLER WORKMAN | President | - | $0 | - | - |
| JACOB MCDERMOTT | 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
- 2024-10-14
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 national endowment 455 military heros campaign 8,000 miscellaneous - muskingum 8,146 fit expense 434 non-investment depreciation 7,440 total 24,555”
Form 990-ez, Part I, Line 20
“Unrealized gain 15,757 rounding adjustment 1”
Form 990-ez, Part II, Line 24
“Loan to chapter 5,000 5,000 prepaid expenses and deferred charges 2,350 1,916 furniture & fixtures 4,518 4,518 leasehold improvements 267,159 267,159 accum depr: furn & fixtures 0 0 less accumulated depreciation 4,491 4,518 accum depr: leasehold improve 0 0 less accumulated depreciation 92,687 100,100 unrealized gain -2,899 12,858 total 178,950 186,833”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 125 125”
Raw XML Appendix118 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 | 25619 |
| 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 | 135384 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 130692 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 3802 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -12567 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 600 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 314334 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 317525 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | -196 |
| IRS990EZ/GrossReceiptsAmt | 0 | 42009 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 0262 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3134 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 35269 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 314209 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 317400 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 314209 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 317400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| 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 DAVIS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DREW SCHNEIDER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | TYLER WORKMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JACOB MCDERMOTT |
| 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 | 178950 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 186833 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 15758 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24555 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COLLEGE FRATERNITY ON CAMPUS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | ROOMS FOR STUDENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 50774 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 3606 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 125 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 125 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 50774 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 50774 |
| IRS990EZ/TotalRevenueAmt | 0 | 38207 |
| 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 NATIONAL ENDOWMENT 455 MILITARY HEROS CAMPAIGN 8,000 MISCELLANEOUS - MUSKINGUM 8,146 FIT EXPENSE 434 NON-INVESTMENT DEPRECIATION 7,440 TOTAL 24,555 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNREALIZED GAIN 15,757 ROUNDING ADJUSTMENT 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | LOAN TO CHAPTER 5,000 5,000 PREPAID EXPENSES AND DEFERRED CHARGES 2,350 1,916 FURNITURE & FIXTURES 4,518 4,518 LEASEHOLD IMPROVEMENTS 267,159 267,159 ACCUM DEPR: FURN & FIXTURES 0 0 LESS ACCUMULATED DEPRECIATION 4,491 4,518 ACCUM DEPR: LEASEHOLD IMPROVE 0 0 LESS ACCUMULATED DEPRECIATION 92,687 100,100 UNREALIZED GAIN -2,899 12,858 TOTAL 178,950 186,833 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 125 125 |
| 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 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD LUECKEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADVISOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7404502160 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-10-14 |
| 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 | 2024-10-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JENNIFER J AGIN |
| ReturnHeader/ReturnTs | 0 | 2024-10-14T15:26:49-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-05-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $317,525
- Liabilities
- $125
- Net assets
- $317,400
- Revenue
- $38,207
- Expenses
- $50,774
- Net income
- -$12,567