Civic Intelligence

Lambda Kappa Sigma International

EIN 36-6079201 • 501(c)7 • Muskego, WI

Profile

To promote the profession of pharmacy among women and advance women within the profession by developing its members as individuals and leaders through the support of fellow members while encouraging a high standard of ethics and scholarship.

PO Box 570Muskego, WI 53150

lks.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

78th percentile

0.12x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.07x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

24th percentile

-9.0%

Higher net margin than 24% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-32%

Faster asset growth than 15% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-4.8%

Faster revenue growth than 38% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$175,019

Down $82,946 (-32%) from 2023

Liabilities

Down

$20,970

Down $57,576 (-73%) from 2023

Net Assets

Down

$154,049

Down $25,370 (-14%) from 2023

Revenue

Down

$281,628

Down $14,218 (-4.8%) from 2023

Expenses

Up

$306,998

Up $37,026 (+14%) from 2023

Net Income

Down

-$25,370

Down $51,244 (-198%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2013: $327,608Liabilities 2013: $188,310Net Assets 2013: $139,2982013Assets 2014: $196,050Liabilities 2014: $59,236Net Assets 2014: $136,8142014Assets 2015: $199,381Liabilities 2015: $40,397Net Assets 2015: $158,9842015Assets 2016: $212,970Liabilities 2016: $43,575Net Assets 2016: $169,3952016Assets 2017: $202,582Liabilities 2017: $46,608Net Assets 2017: $155,9742017Assets 2018: $180,875Liabilities 2018: $48,684Net Assets 2018: $132,1912018Assets 2019: $213,141Liabilities 2019: $91,108Net Assets 2019: $122,0332019Assets 2020: $139,263Liabilities 2020: $10,500Net Assets 2020: $128,7632020Assets 2021: $178,872Liabilities 2021: $10,366Net Assets 2021: $168,5062021Assets 2022: $205,855Liabilities 2022: $50,950Net Assets 2022: $154,9052022Assets 2023: $257,965Liabilities 2023: $78,546Net Assets 2023: $179,4192023Assets 2024: $175,019Liabilities 2024: $20,970Net Assets 2024: $154,0492024

Highlighted filing

2024

Assets$175,019
Liabilities$20,970
Net Assets$154,049

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2013: $269,7102013Revenue 2014: $413,370Expenses 2014: $415,854Net Income 2014: -$2,4842014Revenue 2015: $327,155Expenses 2015: $303,916Net Income 2015: $23,2392015Revenue 2016: $318,695Expenses 2016: $308,284Net Income 2016: $10,4112016Revenue 2017: $345,647Expenses 2017: $359,068Net Income 2017: -$13,4212017Revenue 2018: $351,756Expenses 2018: $375,539Net Income 2018: -$23,7832018Revenue 2019: $290,892Expenses 2019: $301,050Net Income 2019: -$10,1582019Revenue 2020: $295,612Expenses 2020: $288,882Net Income 2020: $6,7302020Revenue 2021: $244,341Expenses 2021: $204,598Net Income 2021: $39,7432021Revenue 2022: $224,648Expenses 2022: $238,249Net Income 2022: -$13,6012022Revenue 2023: $295,846Expenses 2023: $269,972Net Income 2023: $25,8742023Revenue 2024: $281,628Expenses 2024: $306,998Net Income 2024: -$25,3702024

Highlighted filing

2024

Revenue$281,628
Expenses$306,998
Net Income-$25,370

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 8, 2025
Return Version
2023v6.0
Gross Receipts
$281,628
Mission and Program Overview

Mission

To promote the profession of pharmacy among women and advance women within the profession by developing its members as individuals and leaders through the support of fellow members while encouraging a high standard of ethics and scholarship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$213,011$145,635▼ $67,376
Prepaid Expenses and Deferred Charges$37,490$26,322▼ $11,168
Pledges and Grants Receivable$7,464$3,062▼ $4,402
Total Assets$257,965$175,019▼ $82,946
Liabilities
Deferred Revenue$52,019$13,010▼ $39,009
Other Liabilities$26,527$7,960▼ $18,567
Total Liabilities$78,546$20,970▼ $57,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$179,419$154,049▼ $25,370
Total Net Assets Fund Balance$179,419$154,049▼ $25,370
Total Liabilities and Net Assets / Fund Balance$257,965$175,019▼ $82,946
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lushawna LawsonGrand President
Christine GrassPast Grand President
Erin RogalaStaff Managing Director
Alexis MossGrand Secretary
Stephanie MrozekGrand Treasurer
Justine DicksonGvp Collegiates
Gwendolyn KnowlesGvp Development
Kayla BardzelGvp for Alumni
Joan RogalaStaff Principal

Highest Paid Contractors

ContractorServicesLocationCompensation
Alpha Resources INCMangement ServicesS103W19333 KELSEY DRIVE, Muskego, WI 53150$132,000
Revenue and Support

Revenue Composition

Contributions and Grants
$22,668
Program Service Revenue
$251,585
Investment Income
$0
Other Revenue
$7,375
All Other Contributions
$22,668
Change in Net Assets
$-25,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,998
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$132,000
Conferences and Meetings---$59,132
Information Technology---$48,053
Insurance---$13,558
Fees for Services Other---$12,331
Office Expenses---$6,032
Other Expenses---$1,989
Total Functional Expenses$0$0$0$306,998
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Alpha Resources Inc Joan RogalaManager/principalManagement FeesNo$132,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Amounts Payable to Related Parties$7,960
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990 prior to submittal of the form 990, a copy is provided at a grand council meeting and discussions are encouraged and any questions are addressed and upon full council approval, the 8879-eo is submitted to cpa for transmittal.

Form 990, Part VI, Section B, Line 12C

Enforcement of conflicts policy conflicts of interest that are disclosed are reviewed by the grand council for determination of severity and necessary courses of action required.

Form 990, Part VI, Section C, Line 18

Upon request, preferably in writing, the organization makes copies of the requested documents and makes them available for pick up or mail to requestee.

Form 990, Part VI, Section C, Line 19

Upon request, preferably in writing, the organization makes copies of the requested documents and makes them available for pick up or mail to requestee.

Filing and Contact Details

Filer

Filer Name
Lambda Kappa Sigma International
EIN
36-6079201
Phone
2628449417
Address
PO BOX 570, MUSKEGO, WI 53150

Signing Officer

Name
Joan Rogala
Title
Principal
Phone
2628449417
Signed
2025-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Rogala
Formed
1927
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Rasmussen Teller & Caron Pc
Address
555 MICHIGAN STREET, PETOSKEY, MI 49770
Preparer
David a George CPA
Phone
2313475555
Raw XML Appendix348 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
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IRS990/Form990PartVIISectionAGrp/PersonNm3ALEXIS MOSS
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IRS990/Form990PartVIISectionAGrp/PersonNm8ERIN ROGALA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0GRAND PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST GRAND PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2GRAND TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3GRAND SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4GVP FOR ALUMNI
IRS990/Form990PartVIISectionAGrp/TitleTxt5GVP COLLEGIATES
IRS990/Form990PartVIISectionAGrp/TitleTxt6GVP DEVELOPMENT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS PAYABLE TO RELATED PARTIES
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IRS990ScheduleD/TotalLiabilityAmt07960
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ALPHA RESOURCES INC JOAN ROGALA
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PRINCIPAL HAS A MANAGEMENT AGREEMENT WITH THE ORGANIZATION THROUGH HER COMPANY, ALPHA RESOURCES, INC.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 PRIOR TO SUBMITTAL OF THE FORM 990, A COPY IS PROVIDED AT A GRAND COUNCIL MEETING AND DISCUSSIONS ARE ENCOURAGED AND ANY QUESTIONS ARE ADDRESSED AND UPON FULL COUNCIL APPROVAL, THE 8879-EO IS SUBMITTED TO CPA FOR TRANSMITTAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCEMENT OF CONFLICTS POLICY CONFLICTS OF INTEREST THAT ARE DISCLOSED ARE REVIEWED BY THE GRAND COUNCIL FOR DETERMINATION OF SEVERITY AND NECESSARY COURSES OF ACTION REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, PREFERABLY IN WRITING, THE ORGANIZATION MAKES COPIES OF THE REQUESTED DOCUMENTS AND MAKES THEM AVAILABLE FOR PICK UP OR MAIL TO REQUESTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST, PREFERABLY IN WRITING, THE ORGANIZATION MAKES COPIES OF THE REQUESTED DOCUMENTS AND MAKES THEM AVAILABLE FOR PICK UP OR MAIL TO REQUESTEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0257965
IRS990/TotalAssetsEOYAmt0175019
IRS990/TotalAssetsGrp/BOYAmt0257965
IRS990/TotalAssetsGrp/EOYAmt0175019
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022668
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0306998
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078546
IRS990/TotalLiabilitiesEOYAmt020970
IRS990/TotalLiabilitiesGrp/BOYAmt078546
IRS990/TotalLiabilitiesGrp/EOYAmt020970
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0179419
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0154049
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02170
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02170
IRS990/TotalProgramServiceRevenueAmt0251585
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281628
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0257965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0175019
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0S103W19333 KELSEY DRIVE
IRS990/USAddress/CityNm0MUSKEGO
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053150
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LKS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOAN ROGALA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRINCIPAL
ReturnHeader/BusinessOfficerGrp/PhoneNum02628449417
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAMBDA KAPPA SIGMA INTERNATIONAL
ReturnHeader/Filer/BusinessNameControlTxt0LAMB
ReturnHeader/Filer/EIN0366079201
ReturnHeader/Filer/PhoneNum02628449417
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 570
ReturnHeader/Filer/USAddress/CityNm0MUSKEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053150
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382268582
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RASMUSSEN TELLER & CARON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 MICHIGAN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PETOSKEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049770
ReturnHeader/PreparerPersonGrp/PhoneNum02313475555
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A GEORGE CPA
ReturnHeader/ReturnTs02025-02-25T07:12:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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