Civic Intelligence

Kappa Sigma Fraternity Beta Gamma

EIN 43-0349145 • 501(c)7 • Columbia, MO

Profile

Complement and enhance the educational mission of the university of missouri, promote the ideal of brotherhood, actively contribute to the personal growth and development of the members, promote ethical behavious and decision making and encourage service to others.

414 E Broadway Suite 200Columbia, MO 65201
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2020

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2020

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 2018

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$1

Down $109,949 (-100%) from 2019

Liabilities

Down

$0

Down $24,597 (-100%) from 2019

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $9,487 (-100%) from 2019

Expenses

Down

$0

Down $9,346 (-100%) from 2019

Net Income

Down

$0

Down $141 (-100%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth5th percentile

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

$150K$100K$50K$0-$50KAssets 2012: $33,192Liabilities 2012: $54,819Net Assets 2012: -$21,6272012Assets 2013: $96,796Liabilities 2013: $56,571Net Assets 2013: $40,2252013Assets 2014: $58,931Liabilities 2014: $73,137Net Assets 2014: -$14,2062014Assets 2015: $92,732Liabilities 2015: $68,620Net Assets 2015: $24,1122015Assets 2016: $88,956Liabilities 2016: $46,894Net Assets 2016: $42,0622016Assets 2017: $120,515Liabilities 2017: $41,863Net Assets 2017: $78,6522017Assets 2018: $123,807Liabilities 2018: $38,595Net Assets 2018: $85,2122018Assets 2019: $109,950Liabilities 2019: $24,597Net Assets 2019: $85,3532019Assets 2020: $1Liabilities 2020: $02020

Highlighted filing

2020

Assets$1
Liabilities$0
Net Assets-
Open 2020 Filing

Operations Trend

Revenue Growth1st percentile

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

$600K$400K$200K$0-$200KRevenue 2012: $332,639Expenses 2012: $317,151Net Income 2012: $15,4882012Revenue 2013: $440,650Expenses 2013: $378,798Net Income 2013: $61,8522013Revenue 2014: $77,288Expenses 2014: $131,719Net Income 2014: -$54,4312014Revenue 2015: $332,666Expenses 2015: $294,348Net Income 2015: $38,3182015Revenue 2016: $139,049Expenses 2016: $121,099Net Income 2016: $17,9502016Revenue 2017: $565,337Expenses 2017: $528,747Net Income 2017: $36,5902017Revenue 2018: $328,026Expenses 2018: $321,466Net Income 2018: $6,5602018Revenue 2019: $9,487Expenses 2019: $9,346Net Income 2019: $1412019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2020

Revenue$0
Expenses$0
Net Income$0
Open 2020 Filing

Filings

Most recent year

2020 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$1
Liabilities
$0
Net assets
-
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2019Summary only. Only limited summary data is available for this year.$1.10$0.25$0.85$0.09$0.09$0.00
2018Summary only. Only limited summary data is available for this year.$1.24$0.39$0.85$3.28$3.21$0.07
2017Summary only. Only limited summary data is available for this year.$1.21$0.42$0.79$5.65$5.29$0.37
2016Detailed filing. Detailed filing data is available for this year.$0.89$0.47$0.42$1.39$1.21$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.69$0.24$3.33$2.94$0.38
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.73$0.14$0.77$1.32$0.54
2013Summary only. Only limited summary data is available for this year.$0.97$0.57$0.40$4.41$3.79$0.62
2012Summary only. Only limited summary data is available for this year.$0.33$0.55$0.22$3.33$3.17$0.15
Latest Detailed Filing

The latest 2020 filing currently has summary financial data only. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Nov 5, 2016
Return Version
2015v2.1
Gross Receipts
$139,049
Mission and Program Overview

Mission

Complement and enhance the educational mission of the university of missouri, promote the ideal of brotherhood, actively contribute to the personal growth and development of the members, promote ethical behavious and decision making and encourage service to others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$43,122$46,440▲ $3,318
Cash and Non-Interest-Bearing Accounts$48,610$40,016▼ $8,594
Prepaid Expenses and Deferred Charges-$2,500-
Other Notes and Loans Receivable, Net$1,000--
Total Assets$92,732$88,956▼ $3,776
Liabilities
Accounts Payable and Accrued Expenses$23,931$25,475▲ $1,544
Other Liabilities$44,689$21,419▼ $23,270
Total Liabilities$68,620$46,894▼ $21,726
Net Assets / Fund Balance
Unrestricted Net Assets$24,112$42,062▲ $17,950
Total Net Assets Fund Balance$24,112$42,062▲ $17,950
Total Liabilities and Net Assets / Fund Balance$92,732$88,956▼ $3,776
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Drew WinschelPresident
David HibbardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$115,899
Investment Income
$0
Other Revenue
$23,150
Change in Net Assets
$17,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,099
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
Occupancy---$55,433
Fees for Services Accounting---$8,750
Office Expenses---$4,939
Insurance---$4,500
Information Technology---$3,903
Conferences and Meetings---$3,593
All Other Expenses---$1,847
Other Expenses---$1,170
Total Functional Expenses$0$0$0$121,099
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$20,500
Reserve for Philanthropy$1,139
Sinking Fund-
Reserve for Social$-100
Reserve for Building Support$-120
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
No
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 11B

“The executive committee reviews the 990 before it is filed.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity Beta Gamma
EIN
43-0349145
Phone
5738758777
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201

Signing Officer

Name
Drew Winschel
Title
President
Phone
5738758777
Signed
2016-11-05

Organization Details

Principal Officer
Drew Winschel
Formed
1869
Voting Board Members
71
Independent Board Members
71
Employees
0

Preparer

Firm
Marberry & Eagle Pc Cpas
Address
414 E BROADWAY SUITE 200, COLUMBIA, MO 65201
Preparer
Michelle L Talbot
Phone
5738758777
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Complement and enhance the educational mission of the university of missouri, promote the ideal of brotherhood, actively contribute to the personal growth and development of the members, promote ethical behavious and decision making and encourage service to others.”

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

“Provide room & board and social activities for members of the fraternity”

Raw XML Appendix249 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/AllOtherExpensesGrp/TotalAmt01847
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0414 E BROADWAY
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd065201
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt048610
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IRS990/ChangeToOrgDocumentsInd0false
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/ConferencesMeetingsGrp/TotalAmt03593
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/DeductibleNonCashContriInd0false
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt08750
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID HIBBARD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01869
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt071
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0139049
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt071
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt03903
IRS990/InitiationFeesAndCapContriAmt05500
IRS990/InsuranceGrp/TotalAmt04500
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE UNIVERSITY OF MISSOURI, PROMOTE THE IDEAL OF BROTHERHOOD, ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF THE MEMBERS, PROMOTE ETHICAL BEHAVIOUS AND DECISION MAKING AND ENCOURAGE SERVICE TO OTHERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt024112
IRS990/NetAssetsOrFundBalancesEOYAmt042062
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt055433
IRS990/OfficeExpensesGrp/TotalAmt04939
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0NATIONAL DUES
IRS990/OtherExpensesGrp/Desc1ACTIVITIES
IRS990/OtherExpensesGrp/Desc2FRATERNITY EXPENSES
IRS990/OtherExpensesGrp/Desc3STORAGE
IRS990/OtherExpensesGrp/TotalAmt015172
IRS990/OtherExpensesGrp/TotalAmt112250
IRS990/OtherExpensesGrp/TotalAmt29542
IRS990/OtherExpensesGrp/TotalAmt31170
IRS990/OtherLiabilitiesGrp/BOYAmt044689
IRS990/OtherLiabilitiesGrp/EOYAmt021419
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt023150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt023150
IRS990/OtherRevenueTotalAmt023150
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01000
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02500
IRS990/PrincipalOfficerNm0DREW WINSCHEL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OUT OF HOUSE
IRS990/ProgramServiceRevenueGrp/Desc1SPECIAL ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0114775
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0294348
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11139
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-100
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESERVE FOR PHILANTHROPY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2RESERVE FOR SOCIAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3RESERVE FOR BUILDING SUPPORT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SINKING FUND
IRS990ScheduleD/TotalLiabilityAmt021419
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE UNIVERSITY OF MISSOURI, PROMOTE THE IDEAL OF BROTHERHOOD, ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF THE MEMBERS, PROMOTE ETHICAL BEHAVIOUS AND DECISION MAKING AND ENCOURAGE SERVICE TO OTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROVIDE ROOM & BOARD AND SOCIAL ACTIVITIES FOR MEMBERS OF THE FRATERNITY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/VotingMembersGoverningBodyCnt071
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DREW WINSCHEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05738758777
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY BETA GAMMA
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0430349145
ReturnHeader/Filer/PhoneNum05738758777
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263799709
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0414 E BROADWAY SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065201
ReturnHeader/PreparerPersonGrp/PhoneNum05738758777
ReturnHeader/PreparerPersonGrp/PreparationDt02016-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE L TALBOT
ReturnHeader/ReturnTs02016-12-13T16:14:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-06-01
ReturnHeader/TaxPeriodEndDt02016-05-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)7 • <$500k nonprofits