Civic Intelligence

Kappa Sigma Endowment Fund

990 • Fiscal year 2022 • EIN 36-6018518

Jun 01, 2021 to May 31, 2022 • Filed on Mar 03, 2023

1610 Scottsville RdCharlottesville, VA 22902

(434) 979-5733

Siviq Scores

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

Liabilities / Assets

50th percentile

0.17x

Higher debt load relative to assets than 50% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.84x

Higher debt load relative to revenue than 77% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

61st percentile

4.6%

Faster asset growth than 61% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$17,499,104

Up $769,019 (+4.6%) from 2021

Net Assets

Up

$14,442,656

Up $1,293,444 (+9.8%) from 2021

Liabilities

Down

$3,056,448

Down $524,425 (-15%) from 2021

Revenue

Up

$3,653,643

Up $1,218,805 (+50%) from 2021

Expenses

Up

$1,605,880

Up $676,948 (+73%) from 2021

Net Income

Up

$2,047,763

Up $541,857 (+36%) from 2021

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2013: $8,857,035Liabilities 2013: $5,682,466Net Assets 2013: $3,174,5692013Assets 2014: $8,850,810Liabilities 2014: $5,605,014Net Assets 2014: $3,245,7962014Assets 2015: $9,173,331Liabilities 2015: $5,447,418Net Assets 2015: $3,725,9132015Assets 2016: $9,155,688Liabilities 2016: $5,240,286Net Assets 2016: $3,915,4022016Assets 2017: $10,037,523Liabilities 2017: $5,084,611Net Assets 2017: $4,952,9122017Assets 2018: $10,612,557Liabilities 2018: $4,908,616Net Assets 2018: $5,703,9412018Assets 2019: $13,066,673Liabilities 2019: $4,323,273Net Assets 2019: $8,743,4002019Assets 2020: $14,340,154Liabilities 2020: $3,815,662Net Assets 2020: $10,524,4922020Assets 2021: $16,730,085Liabilities 2021: $3,580,873Net Assets 2021: $13,149,2122021Assets 2022: $17,499,104Liabilities 2022: $3,056,448Net Assets 2022: $14,442,6562022Assets 2023: $16,339,173Liabilities 2023: $153,341Net Assets 2023: $16,185,8322023Assets 2024: $19,564,643Liabilities 2024: $536Net Assets 2024: $19,564,1072024

Highlighted filing

2022

Assets$17,499,104
Liabilities$3,056,448
Net Assets$14,442,656

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2013: $1,248,9142013Revenue 2014: $1,018,911Expenses 2014: $1,107,071Net Income 2014: -$88,1602014Revenue 2015: $1,771,164Expenses 2015: $985,236Net Income 2015: $785,9282015Revenue 2016: $1,309,545Expenses 2016: $1,036,934Net Income 2016: $272,6112016Revenue 2017: $1,784,354Expenses 2017: $966,895Net Income 2017: $817,4592017Revenue 2018: $1,646,716Expenses 2018: $991,766Net Income 2018: $654,9502018Revenue 2019: $3,999,484Expenses 2019: $892,202Net Income 2019: $3,107,2822019Revenue 2020: $2,436,772Expenses 2020: $1,047,968Net Income 2020: $1,388,8042020Revenue 2021: $2,434,838Expenses 2021: $928,932Net Income 2021: $1,505,9062021Revenue 2022: $3,653,643Expenses 2022: $1,605,880Net Income 2022: $2,047,7632022Revenue 2023: $3,452,650Expenses 2023: $1,638,913Net Income 2023: $1,813,7372023Revenue 2024: $3,820,254Expenses 2024: $1,586,298Net Income 2024: $2,233,9562024

Highlighted filing

2022

Revenue$3,653,643
Expenses$1,605,880
Net Income$2,047,763
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 3, 2023
Return Version
2021v4.0
Gross Receipts
$5,294,726
Mission and Program Overview

Mission

Kappa sigma endowment fund (the endowment fund) is a nonprofit organization formed to produce means available for beneficent and charitable purposes of kappa sigma fraternity (the fraternity). The endowment fund provides scholarships and other qualified educational programs for the fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,764,710$10,901,040▲ $1,136,330
Land, Buildings, and Equipment, Net$5,685,508$5,593,440▼ $92,068
Cash and Non-Interest-Bearing Accounts$698,244$446,838▼ $251,406
Savings and Temporary Cash Investments$132,924$305,729▲ $172,805
Pledges and Grants Receivable$326,056$176,599▼ $149,457
Prepaid Expenses and Deferred Charges$4,607$16,580▲ $11,973
Total Assets$16,730,085$17,499,104▲ $769,019
Other Assets Total$118,036$58,878▼ $59,158
Liabilities
Tax Exempt Bond Liabilities$3,555,651$3,023,212▼ $532,439
Accounts Payable and Accrued Expenses$25,222$33,236▲ $8,014
Total Liabilities$3,580,873$3,056,448▼ $524,425
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,113,231$9,885,341▼ $227,890
Net Assets Without Donor Restrictions$3,035,981$4,557,315▲ $1,521,334
Total Net Assets Fund Balance$13,149,212$14,442,656▲ $1,293,444
Total Liabilities and Net Assets / Fund Balance$16,730,085$17,499,104▲ $769,019

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,130,921$2,476,886$6,607,807
Other Land Buildings$653,852$265,175$919,027
Land$808,667-$808,667

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$9,897,634$2,636,658▼ $514,037$750,000$11,209,118
2020$7,878,852$570,717▲ $1,496,656-$9,897,634
2019$6,680,748$960,000▲ $571,757$310,000$7,878,825
2018$4,211,047$2,387,980▲ $112,197-$6,680,748
2017$3,003,050$1,508,248▲ $208,140-$4,211,047
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,391,263
Program Service Revenue
$0
Investment Income
$240,282
Other Revenue
$22,098
All Other Contributions
$3,391,263
Change in Net Assets
$2,047,763

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,592,506
Revenue Not Reported on Financial Statements
$61,137
Revenue Not Reported on Form 990
$-754,319
Total Revenue per Audited Statements
$2,838,187
Total Revenue per Form 990
$3,653,643
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,101,003
Grants and Similar Amounts Paid$504,877
Total Fundraising Expense$375,740
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$504,877--$504,877
Depreciation Depletion-$191,575-$191,575
Occupancy$122,184$18,796$15,665$156,645
Interest$20,597$50,348$43,483$114,428
Fees for Services Management$18,000$44,000$38,000$100,000
Fees for Service Investment Mgmnt Fees-$61,137-$61,137
Other Expenses$11,012$35,091$37,410$48,422
Fees for Services Other--$44,418$44,418
Travel$11,134$23,839$2,143$37,116
All Other Expenses$15,189$334$15,230$30,753
Insurance$7,344$17,135-$24,479
Office Expenses-$22,991-$22,991
Fees for Services Accounting$7,522$1,640$4,513$13,675
Fees for Services Legal-$271-$271
Total Functional Expenses$734,970$495,170$375,740$1,605,880

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,605,880
Expenses per Audited Statements$1,544,743
Total Expenses per Audited Statements$1,544,743
Expenses Not Reported on Financial Statements$61,137
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AEda of Appomatox County Va2012-08-03$5,772,000BOND REFUNDING

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

All board members receive a copy of the 990 for their review and commentary prior to the filing of the return.

Form 990, Page 6, Part VI, Line 12C

All trustees are required to disclose their knowledge of possible conflicts of interests. All trustees review the conflicts policy on an annual basis.

Form 990, Page 6, Part VI, Line 19

The endowment fund's governing documents are available to the public upon either electronic request form available on the endowment fund's website or walk-in request.

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Endowment Fund
EIN
36-6018518
Phone
4349795733
Address
1610 SCOTTSVILLE RD, CHARLOTTESVILLE, VA 22902

Signing Officer

Name
Chad Gebhardt
Title
Vice-president & CAO
Phone
4349795733
Signed
2023-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas P Bishop
Formed
1919
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Robinson Farmer Cox Associates
Address
530 WESTFIELD RD, CHARLOTTESVILLE, VA 22901-1726
Preparer
Michael E Lupton
Phone
4349738314
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Kappa sigma endowment fund (the endowment fund) is a nonprofit organization formed to produce means available for beneficent and charitable purposes of kappa sigma fraternity (the fraternity). The endowment fund provides scholarships and other qualified educational programs for the fraternity.

Form 990, Page 2, Part III, Line 4A

Student scholarships and grants: since 1948, the scholarship-leadership awards program has been the endowment fund's hallmark program. The total awarded through the program to outstanding kappa sigma student-leaders is approximately 5.0 million. The endowment fund is one of the preeminent greek foundations in its financial support to undergraduate members. During fy22, the endowment fund provided 172 merit-based scholarships, along with 23 scholarships that were provided as part of the dr. John w. Ryan leadership circle. In addition, the endowment fund administers and provides scholarship awards out of chapter designated investment accounts. During fy22, this chapter scholarship fund awarded 410 merit-based scholarships to outstanding student-leaders. During fy22, the endowment fund provided 7 grants through the military heroes campaign to organizations dedicated to assisting military veterans.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's endowment funds are to provide income with which to support the student scholarships and grants program. Unrestricted funds may also be used to support the student scholarships and grants program.

Raw XML AppendixShowing 400 of 513 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025222
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt033236
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0KAPPA SIGMA ENDOWMENT FUND (THE ENDOWMENT FUND) IS A NONPROFIT ORGANIZATION FORMED TO PRODUCE MEANS AVAILABLE FOR BENEFICENT AND CHARITABLE PURPOSES OF KAPPA SIGMA FRATERNITY (THE FRATERNITY). THE ENDOWMENT FUND PROVIDES SCHOLARSHIPS AND OTHER QUALIFIED EDUCATIONAL PROGRAMS FOR THE FRATERNITY.
IRS990/AllOtherContributionsAmt03391263
IRS990/AllOtherExpensesGrp/FundraisingAmt015230
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0334
IRS990/AllOtherExpensesGrp/ProgramServicesAmt015189
IRS990/AllOtherExpensesGrp/TotalAmt030753
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04349795733
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01610 SCOTTSVILLE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHARLOTTESVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022902
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0698244
IRS990/CashNonInterestBearingGrp/EOYAmt0446838
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0true
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03391263
IRS990/CYGrantsAndSimilarPaidAmt0504877
IRS990/CYInvestmentIncomeAmt0240282
IRS990/CYOtherExpensesAmt01101003
IRS990/CYOtherRevenueAmt022098
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02047763
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01605880
IRS990/CYTotalFundraisingExpenseAmt0375740
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03653643
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0191575
IRS990/DepreciationDepletionGrp/TotalAmt0191575
IRS990/Desc0STUDENT SCHOLARSHIPS AND GRANTS: SINCE 1948, THE SCHOLARSHIP-LEADERSHIP AWARDS PROGRAM HAS BEEN THE ENDOWMENT FUND'S HALLMARK PROGRAM. THE TOTAL AWARDED THROUGH THE PROGRAM TO OUTSTANDING KAPPA SIGMA STUDENT-LEADERS IS APPROXIMATELY 5.0 MILLION. THE ENDOWMENT FUND IS ONE OF THE PREEMINENT GREEK FOUNDATIONS IN ITS FINANCIAL SUPPORT TO UNDERGRADUATE MEMBERS. DURING FY22, THE ENDOWMENT FUND PROVIDED 172 MERIT-BASED SCHOLARSHIPS, ALONG WITH 23 SCHOLARSHIPS THAT WERE PROVIDED AS PART OF THE DR. JOHN W. RYAN LEADERSHIP CIRCLE. IN ADDITION, THE ENDOWMENT FUND ADMINISTERS AND PROVIDES SCHOLARSHIP AWARDS OUT OF CHAPTER DESIGNATED INVESTMENT ACCOUNTS. DURING FY22, THIS CHAPTER SCHOLARSHIP FUND AWARDED 410 MERIT-BASED SCHOLARSHIPS TO OUTSTANDING STUDENT-LEADERS. DURING FY22, THE ENDOWMENT FUND PROVIDED 7 GRANTS THROUGH THE MILITARY HEROES CAMPAIGN TO ORGANIZATIONS DEDICATED TO ASSISTING MILITARY VETERANS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0true
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt010113231
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt09885341
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0734970
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt04513
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01640
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07522
IRS990/FeesForServicesAccountingGrp/TotalAmt013675
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0271
IRS990/FeesForServicesLegalGrp/TotalAmt0271
IRS990/FeesForServicesManagementGrp/FundraisingAmt038000
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt044000
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt018000
IRS990/FeesForServicesManagementGrp/TotalAmt0100000
IRS990/FeesForServicesOtherGrp/FundraisingAmt044418
IRS990/FeesForServicesOtherGrp/TotalAmt044418
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt061137
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt061137
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt710.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0THOMAS P BISHOP
IRS990/Form990PartVIISectionAGrp/PersonNm1DONAL L MCCLAMROCH JR
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN S KAPLAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFFREY S MCKENZIE
IRS990/Form990PartVIISectionAGrp/PersonNm4ADAM J MERILLAT
IRS990/Form990PartVIISectionAGrp/PersonNm5S CHRISTIAN NASCIMENTO
IRS990/Form990PartVIISectionAGrp/PersonNm6HUGH M ROBERT
IRS990/Form990PartVIISectionAGrp/PersonNm7CHAD GEBHARDT
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE-PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01919
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt046705
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt0504877
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0504877
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0504877
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01687788
IRS990/GrossReceiptsAmt05294726
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt017135
IRS990/InsuranceGrp/ProgramServicesAmt07344
IRS990/InsuranceGrp/TotalAmt024479
IRS990/InterestGrp/FundraisingAmt043483
IRS990/InterestGrp/ManagementAndGeneralAmt050348
IRS990/InterestGrp/ProgramServicesAmt020597
IRS990/InterestGrp/TotalAmt0114428
IRS990/InvestmentIncomeGrp/ExclusionAmt0193577
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0193577
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09764710
IRS990/InvestmentsPubTradedSecGrp/EOYAmt010901040
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02742061
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05685508
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05593440
IRS990/LandBldgEquipCostOrOtherBssAmt08335501
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01641083
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0KAPPA SIGMA ENDOWMENT FUND (THE ENDOWMENT FUND) IS A NONPROFIT ORGANIZATION FORMED TO PRODUCE MEANS AVAILABLE FOR BENEFICENT AND CHARITABLE PURPOSES OF KAPPA SIGMA FRATERNITY (THE FRATERNITY). THE ENDOWMENT FUND PROVIDES SCHOLARSHIPS AND OTHER QUALIFIED EDUCATIONAL PROGRAMS FOR THE FRATERNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt013149212
IRS990/NetAssetsOrFundBalancesEOYAmt014442656
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt046705
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt046705
IRS990/NetUnrlzdGainsLossesInvstAmt0-754319
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03035981
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04557315
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt015665
IRS990/OccupancyGrp/ManagementAndGeneralAmt018796
IRS990/OccupancyGrp/ProgramServicesAmt0122184
IRS990/OccupancyGrp/TotalAmt0156645
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022991
IRS990/OfficeExpensesGrp/TotalAmt022991
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0118036
IRS990/OtherAssetsTotalGrp/EOYAmt058878
IRS990/OtherExpensesGrp/Desc0POSTAGE AND SHIPPING
IRS990/OtherExpensesGrp/Desc1SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3MATERIALS & PLAQUES
IRS990/OtherExpensesGrp/FundraisingAmt082654
IRS990/OtherExpensesGrp/FundraisingAmt191506
IRS990/OtherExpensesGrp/FundraisingAmt2718
IRS990/OtherExpensesGrp/FundraisingAmt337410
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt028013
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt135091
IRS990/OtherExpensesGrp/ProgramServicesAmt01765
IRS990/OtherExpensesGrp/ProgramServicesAmt115346
IRS990/OtherExpensesGrp/ProgramServicesAmt211012
IRS990/OtherExpensesGrp/TotalAmt0112432
IRS990/OtherExpensesGrp/TotalAmt191506
IRS990/OtherExpensesGrp/TotalAmt251155
IRS990/OtherExpensesGrp/TotalAmt348422
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022098
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022098
IRS990/OtherRevenueTotalAmt022098
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0326056
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0176599
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04607
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016580
IRS990/PrincipalOfficerNm0THOMAS P BISHOP
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02078000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0181128
IRS990/PYInvestmentIncomeAmt0352842
IRS990/PYOtherExpensesAmt0747804
IRS990/PYOtherRevenueAmt03996
IRS990/PYRevenuesLessExpensesAmt01505906
IRS990/PYTotalExpensesAmt0928932
IRS990/PYTotalRevenueAmt02434838
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt02047763
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132924
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0305729
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 290,767
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03391263
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02078000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02224059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03762502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01506167
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012961991
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0193577
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0142836
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0167125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0175049
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0105840
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0784427
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt050242
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0210006
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt012344
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt035447
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt032970
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0290767
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92340
IRS990ScheduleA/PublicSupportPY170Pct00.94850
IRS990ScheduleA/PublicSupportTotal170Amt012961991
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03391263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02078000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02224059
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03762502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01506167
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012961991
IRS990ScheduleA/TotalSupportAmt014037185
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04130921
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02476886
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06607807
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt061137
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt09897634
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt02636658
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt011209118
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-514037
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0750000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt048591
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt07878852
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0570717
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt09897634
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01496656
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt023653
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt06680748
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0960000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt07878825
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0571757
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0310000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt030476
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04211047
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt02387980
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt06680748
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0112197
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0477106
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03003050
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01508248
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04211047
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt031285
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0208140
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt061137
IRS990ScheduleD/ExpensesSubtotalAmt01544743
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt061137
IRS990ScheduleD/InvestmentExpensesNotIncldAmt061137
IRS990ScheduleD/LandGrp/BookValueAmt0808667
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0808667
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-754319
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0653852
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0265175
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0919027
IRS990ScheduleD/RevenueNotReportedAmt0-754319
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt061137
IRS990ScheduleD/RevenueSubtotalAmt03592506
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO PROVIDE INCOME WITH WHICH TO SUPPORT THE STUDENT SCHOLARSHIPS AND GRANTS PROGRAM. UNRESTRICTED FUNDS MAY ALSO BE USED TO SUPPORT THE STUDENT SCHOLARSHIPS AND GRANTS PROGRAM.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05593440
IRS990ScheduleD/TotalExpensesPerForm990Amt01605880
IRS990ScheduleD/TotalRevenuePerForm990Amt03653643
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02838187
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01544743
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt095080
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1202797
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2207000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2GRANTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0172
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1410
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt27
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0TO ENSURE THE PROPER USE OF SCHOLARSHIPS AWARDED TO INDIVIDUALS, ALL SCHOLARSHIP FUNDS ARE SENT DIRECTLY TO THE RECIPIENTS' SCHOOLS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0EDA OF APPOMATOX COUNTY VA BOND REFUNDING
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02012-08-03
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0541864523
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt05772000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0EDA OF APPOMATOX COUNTY VA
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0BOND REFUNDING
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.6$0.00$19.6$3.82$1.59$2.23
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$0.15$16.2$3.45$1.64$1.81
2022Detailed filing. Detailed filing data is available for this year.$17.5$3.06$14.4$3.65$1.61$2.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$3.58$13.1$2.43$0.93$1.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$3.82$10.5$2.44$1.05$1.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$4.32$8.74$4.00$0.89$3.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$4.91$5.70$1.65$0.99$0.65
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$5.08$4.95$1.78$0.97$0.82
2016Detailed filing. Detailed filing data is available for this year.$9.16$5.24$3.92$1.31$1.04$0.27
2015Detailed filing. Detailed filing data is available for this year.$9.17$5.45$3.73$1.77$0.99$0.79
2014Detailed filing. Detailed filing data is available for this year.$8.85$5.61$3.25$1.02$1.11$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.86$5.68$3.17$1.25