Civic Intelligence

Kappa Sigma Building Association % Wipfli LLP Robert Cottingham

990 • Fiscal year 2018 • EIN 39-6089111

Jun 01, 2017 to May 31, 2018 • Filed on Oct 23, 2018

Organization ProfileN/A
7400 Metro Blvd Suite 155Edina, MN 55439

(612) 378-7600

Siviq Scores

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

Liabilities / Assets

69th percentile

0.49x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

2.02x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Net Margin

31st percentile

-1.9%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$8,975

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2018

Asset Growth

88th percentile

12%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-5.1%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$1,443,500

Up $154,579 (+12%) from 2017

Net Assets

Down

$730,307

Down $7,677 (-1.0%) from 2017

Liabilities

Up

$713,193

Up $162,256 (+29%) from 2017

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin31st percentile

Revenue

Down

$352,868

Down $19,120 (-5.1%) from 2017

Expenses

Up

$359,606

Up $8,825 (+2.5%) from 2017

Net Income

Down

-$6,738

Down $27,945 (-132%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,411,641Liabilities 2011: $730,200Net Assets 2011: $681,4412011Assets 2012: $1,362,044Liabilities 2012: $709,850Net Assets 2012: $652,1942012Assets 2013: $1,373,013Liabilities 2013: $692,249Net Assets 2013: $680,7642013Assets 2014: $1,406,934Liabilities 2014: $659,252Net Assets 2014: $747,6822014Assets 2015: $1,337,618Liabilities 2015: $624,623Net Assets 2015: $712,9952015Assets 2016: $1,325,263Liabilities 2016: $613,564Net Assets 2016: $711,6992016Assets 2017: $1,288,921Liabilities 2017: $550,937Net Assets 2017: $737,9842017Assets 2018: $1,443,500Liabilities 2018: $713,193Net Assets 2018: $730,3072018Assets 2019: $1,523,658Liabilities 2019: $855,929Net Assets 2019: $667,7292019Assets 2020: $1,684,700Liabilities 2020: $979,174Net Assets 2020: $705,5262020Assets 2021: $1,704,000Liabilities 2021: $896,494Net Assets 2021: $807,5062021Assets 2022: $1,715,209Liabilities 2022: $740,793Net Assets 2022: $974,4162022Assets 2023: $1,789,072Liabilities 2023: $561,110Net Assets 2023: $1,227,9622023Assets 2024: $2,086,161Liabilities 2024: $524,713Net Assets 2024: $1,561,4482024Assets 2025: $2,080,540Liabilities 2025: $450,647Net Assets 2025: $1,629,8932025

Highlighted filing

2018

Assets$1,443,500
Liabilities$713,193
Net Assets$730,307
Open 2018 Filing

Operations Trend

Revenue Growth28th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $279,5422011Expenses 2012: $297,7302012Revenue 2013: $303,592Expenses 2013: $285,105Net Income 2013: $18,4872013Revenue 2014: $353,736Expenses 2014: $287,147Net Income 2014: $66,5892014Revenue 2015: $318,772Expenses 2015: $349,846Net Income 2015: -$31,0742015Revenue 2016: $378,283Expenses 2016: $370,686Net Income 2016: $7,5972016Revenue 2017: $371,988Expenses 2017: $350,781Net Income 2017: $21,2072017Revenue 2018: $352,868Expenses 2018: $359,606Net Income 2018: -$6,7382018Revenue 2019: $227,190Expenses 2019: $284,500Net Income 2019: -$57,3102019Revenue 2020: $354,045Expenses 2020: $316,213Net Income 2020: $37,8322020Revenue 2021: $408,624Expenses 2021: $323,855Net Income 2021: $84,7692021Revenue 2022: $534,224Expenses 2022: $349,208Net Income 2022: $185,0162022Revenue 2023: $623,798Expenses 2023: $363,975Net Income 2023: $259,8232023Revenue 2024: $696,876Expenses 2024: $376,995Net Income 2024: $319,8812024Revenue 2025: $500,985Expenses 2025: $430,730Net Income 2025: $70,2552025

Highlighted filing

2018

Revenue$352,868
Expenses$359,606
Net Income-$6,738
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Oct 23, 2018
Return Version
2017v2.3
Gross Receipts
$377,805
Mission and Program Overview

Mission

Kappa sigma building association provides room and board to the members of the kappa sigma fraternity - beta epsilon chapter at the university of wisconsin-madison.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,011,424$1,149,600▲ $138,176
Rtn Earn Endowment Incm Other Fnds$737,984$730,307▼ $7,677
Investments in Publicly Traded Securities$153,542$159,019▲ $5,477
Cash and Non-Interest-Bearing Accounts$119,870$125,975▲ $6,105
Intangible Assets$1,599$6,310▲ $4,711
Savings and Temporary Cash Investments$2,486$2,596▲ $110
Total Assets$1,288,921$1,443,500▲ $154,579
Liabilities
Mortgage Notes Payable Secured by Investment Property$550,290$713,193▲ $162,903
Other Liabilities$647--
Total Liabilities$550,937$713,193▲ $162,256
Net Assets / Fund Balance
Total Net Assets Fund Balance$737,984$730,307▼ $7,677
Total Liabilities and Net Assets / Fund Balance$1,288,921$1,443,500▲ $154,579

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,138,497$1,220,349$2,358,846
Other Land Buildings$11,103$16,468$27,571
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joe BrillTreasurerPT$8,975$8,975

Board Members and Trustees

NameTitle
Brian ThoemkePresident
Alexander TruglioMember
Andrew NighMember
Brook NystromMember
Dave StuessiMember
David FinanneMember
John RatliffMember
Matt HerbstMember
Mike PianoMember
Tony JewettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$355,325
Investment Income
$-2,457
Other Revenue
$0
Change in Net Assets
$-6,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,631
Salaries, Compensation, and Employee Benefits$8,975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$67,016--$67,016
Depreciation Depletion$62,937--$62,937
Advertising$40,240--$40,240
Interest$31,550--$31,550
Current Officers, Directors, Trustees, and Key Employees$8,975--$8,975
Insurance$8,536--$8,536
Fees for Services Management$6,625--$6,625
Fees for Service Investment Mgmnt Fees-$2,394-$2,394
Fees for Services Accounting-$1,785-$1,785
Office Expenses-$125-$125
Other Expenses$813$20-$20
Total Functional Expenses$355,282$4,324$0$359,606
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
Knox Avenue Financial CorpJoe Brill OwnsManagement FeesNo$6,625
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“All alumni of the beta epsilon chapter of kappa sigma at the university of wisconsin-madison are members.”

Form 990, Page 6, Part VI, Line 7A

“The board of directors is elected by the members at the annual meeting. Each director is elected for a three year term and may serve up to four consecutive terms. To be eligible for election to the board of directors an individual must be a member of the organization.”

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

“A copy of irs form 990 is provided to the board for their approval and acceptance before filing.”

Form 990, Page 6, Part VI, Line 15A

“INFORMAL BOARD APPROVAL.”

Form 990, Page 6, Part VI, Line 19

“The organization does not make its governing documents, conflict of interest policy or books available to the public.”

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Building Association
EIN
39-6089111
Phone
6123787600
Address
7400 METRO BLVD SUITE 155, EDINA, MN 55439

Signing Officer

Name
Joe Brill
Title
Treasurer
Phone
6123787600
Signed
2018-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Brill
Formed
1909
Legal Domicile
Wi
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
15

Preparer

Firm
Thorsen Breidinger and Novak Pa
Address
2425 MARGARET ST N, NORTH SAINT PAUL, MN 55109-3019
Preparer
Devin Stapf
Phone
6517708822
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Net unrealized loss on investments -939”

Raw XML Appendix362 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.

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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01138497
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01220349
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02358846
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011103
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016468
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027571
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01149600
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KNOX AVENUE FINANCIAL CORP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0JOE BRILL OWNS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt06625
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0BEGINNING 1/1/18 KAPPA SIGMA BUILDING ASSOCIATION IS PAYING MONTHLY MANAGEMENT FEES TO KNOX AVENUE FINANCIAL CORP. JOE BRILL, THE TREASURER OF KAPPA SIGMA BUILDING ASSOCIATION OWNS 100% OF KNOX AVENUE FINANCIAL CORP.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL ALUMNI OF THE BETA EPSILON CHAPTER OF KAPPA SIGMA AT THE UNIVERSITY OF WISCONSIN-MADISON ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. EACH DIRECTOR IS ELECTED FOR A THREE YEAR TERM AND MAY SERVE UP TO FOUR CONSECUTIVE TERMS. TO BE ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTORS AN INDIVIDUAL MUST BE A MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF IRS FORM 990 IS PROVIDED TO THE BOARD FOR THEIR APPROVAL AND ACCEPTANCE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMAL BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR BOOKS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET UNREALIZED LOSS ON INVESTMENTS -939
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01288921
IRS990/TotalAssetsEOYAmt01443500
IRS990/TotalAssetsGrp/BOYAmt01288921
IRS990/TotalAssetsGrp/EOYAmt01443500
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04324
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0355282
IRS990/TotalFunctionalExpensesGrp/TotalAmt0359606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0550937
IRS990/TotalLiabilitiesEOYAmt0713193
IRS990/TotalLiabilitiesGrp/BOYAmt0550937
IRS990/TotalLiabilitiesGrp/EOYAmt0713193
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0737984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0730307
IRS990/TotalProgramServiceExpensesAmt0355282
IRS990/TotalProgramServiceRevenueAmt0355325
IRS990/TotalReportableCompFromOrgAmt08975
IRS990/TotalRevenueGrp/ExclusionAmt08795
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0344073
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352868
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01288921
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01443500
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07400 METRO BLVD SUITE 155
IRS990/USAddress/CityNm0EDINA
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055439
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt010
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE BRILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06123787600
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0% JOE BRILL
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0396089111
ReturnHeader/Filer/PhoneNum06123787600
ReturnHeader/Filer/USAddress/AddressLine1Txt07400 METRO BLVD SUITE 155
ReturnHeader/Filer/USAddress/CityNm0EDINA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055439
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FCA219177941AC3C6DE0DFA8E65F1D79BE18C18E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FCA219177941AC3C6DE0DFA8E65F1D79BE18C18E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.55.242.200
ReturnHeader/FilingSecurityInformation/IPDt02018-11-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:20:49
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411676293
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THORSEN BREIDINGER AND NOVAK PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 MARGARET ST N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTH SAINT PAUL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0551093019
ReturnHeader/PreparerPersonGrp/PhoneNum06517708822
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEVIN STAPF
ReturnHeader/ReturnTs02018-11-05T09:20:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,443,500
Liabilities
$713,193
Net assets
$730,307
Revenue
$352,868
Expenses
$359,606
Net income
-$6,738
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.08$0.45$1.63$0.50$0.43$0.07
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.52$1.56$0.70$0.38$0.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.56$1.23$0.62$0.36$0.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.74$0.97$0.53$0.35$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.90$0.81$0.41$0.32$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.98$0.71$0.35$0.32$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.86$0.67$0.23$0.28$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.44$0.71$0.73$0.35$0.36$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.55$0.74$0.37$0.35$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.61$0.71$0.38$0.37$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.62$0.71$0.32$0.35$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.66$0.75$0.35$0.29$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.69$0.68$0.30$0.29$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.71$0.65$0.30
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.73$0.68$0.28