Civic Intelligence

Kappa Sigma Fraternity

EIN 45-0152776 • 501(c)7 • Grand Forks, ND

Profile

Collegiate Social Fraternity

2510 University AveGrand Forks, ND 58203

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2025

Net Margin

53rd percentile

3.1%

Higher net margin than 53% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

28th percentile

-10%

Faster asset growth than 28% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

20th percentile

-17%

Faster revenue growth than 20% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$27,093

Up $3,157 (+13%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$27,093

Up $3,157 (+13%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin53rd percentile

Revenue

Up

$103,260

Up $7,994 (+8.4%) from 2024

Expenses

Down

$100,103

Down $4,816 (-4.6%) from 2024

Net Income

Up

$3,157

Up $12,810 (+133%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$60K$40K$20K$0Assets 2010: $1,269Liabilities 2010: $0Net Assets 2010: $1,2692010Assets 2011: $15Liabilities 2011: $0Net Assets 2011: $152011Assets 2012: $1,040Liabilities 2012: $0Net Assets 2012: $1,0402012Assets 2013: $235Liabilities 2013: $0Net Assets 2013: $2352013Assets 2014: $9,364Liabilities 2014: $0Net Assets 2014: $9,3642014Assets 2015: $15,219Liabilities 2015: $0Net Assets 2015: $15,2192015Assets 2016: $16,792Liabilities 2016: $0Net Assets 2016: $16,7922016Assets 2017: $22,211Liabilities 2017: $0Net Assets 2017: $22,2112017Assets 2018: $20,168Liabilities 2018: $0Net Assets 2018: $20,1682018Assets 2019: $15,561Liabilities 2019: $0Net Assets 2019: $15,5612019Assets 2020: $24,743Liabilities 2020: $0Net Assets 2020: $24,7432020Assets 2021: $22,357Liabilities 2021: $0Net Assets 2021: $22,3572021Assets 2022: $58,430Net Assets 2022: $58,4302022Assets 2023: $33,589Net Assets 2023: $33,5892023Assets 2024: $23,936Net Assets 2024: $23,9362024Assets 2025: $27,093Net Assets 2025: $27,0932025

Highlighted filing

2025

Assets$27,093
Liabilities-
Net Assets$27,093
Open 2025 Filing

Operations Trend

Revenue Growth20th percentile

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

$200K$100K$0-$100KRevenue 2010: $143,089Expenses 2010: $149,641Net Income 2010: -$6,5522010Revenue 2011: $130,847Expenses 2011: $132,101Net Income 2011: -$1,2542011Revenue 2012: $122,150Expenses 2012: $121,125Net Income 2012: $1,0252012Revenue 2013: $119,540Expenses 2013: $120,345Net Income 2013: -$8052013Revenue 2014: $94,892Expenses 2014: $85,763Net Income 2014: $9,1292014Revenue 2015: $76,180Expenses 2015: $70,325Net Income 2015: $5,8552015Revenue 2016: $85,307Expenses 2016: $83,734Net Income 2016: $1,5732016Revenue 2017: $75,462Expenses 2017: $70,043Net Income 2017: $5,4192017Revenue 2018: $96,853Expenses 2018: $98,896Net Income 2018: -$2,0432018Revenue 2019: $104,300Expenses 2019: $108,907Net Income 2019: -$4,6072019Revenue 2020: $122,660Expenses 2020: $113,478Net Income 2020: $9,1822020Revenue 2021: $109,090Expenses 2021: $111,476Net Income 2021: -$2,3862021Revenue 2022: $188,542Expenses 2022: $152,469Net Income 2022: $36,0732022Revenue 2023: $148,501Expenses 2023: $164,856Net Income 2023: -$16,3552023Revenue 2024: $95,266Expenses 2024: $104,919Net Income 2024: -$9,6532024Revenue 2025: $103,260Expenses 2025: $100,103Net Income 2025: $3,1572025

Highlighted filing

2025

Revenue$103,260
Expenses$100,103
Net Income$3,157
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$27,093
Liabilities
-
Net assets
$27,093
Revenue
$103,260
Expenses
$100,103
Net income
$3,157
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.03$1.00$0.03
2024Detailed filing. Detailed filing data is available for this year.$0.24$0.24$0.95$1.05$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.34$0.34$1.49$1.65$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.58$0.58$1.89$1.52$0.36
2021Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.09$1.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$1.23$1.13$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$1.04$1.09$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.97$0.99$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.75$0.70$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$0.85$0.84$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.76$0.70$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.95$0.86$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.20$1.20$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$1.22$1.21$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$1.31$1.32$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$1.43$1.50$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$103,260
Mission and Program Overview

Mission

Collegiate social fraternity

Program Services

DescriptionGrantsExpenses
Collegiate social fraternity activities--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick HealyPresidentPT$0--
Adian BussVice PresidentPT$0--
Ashton HumbleTreasurerPT$0--
Trevor HeardGrand Master Of CeremoniesPT$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
45-0152776
Phone
7017756522
Address
2510 University Ave, Grand Forks, ND 58203

Signing Officer

Name
Jeff Frane
Title
Officer
Phone
7017756522
Signed
2025-10-13
Discuss with paid preparer
Yes

Preparer

Firm
McKenna & Associates PC
Address
1515 S Washington St, Grand Forks, ND 58201
Preparer
Kevin W Austin
Phone
7017724819
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Fraternity dues 19,646”

Form 990-EZ, Part I, Line 16, Other Expenses

“Food and related supplies 3,520”

Form 990-EZ, Part I, Line 16, Other Expenses

“Activities 45,449”

Form 990-EZ, Part I, Line 16, Other Expenses

“Maintenance/supplies 789”

Raw XML Appendix105 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Treasurer
IRS990EZ/BooksInCareOfDetail/PhoneNum07017756522
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02510 University Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Grand Forks
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd058203
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023936
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt027093
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt03157
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0338
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023936
IRS990EZ/Form990TotalAssetsGrp/EOYAmt027093
IRS990EZ/GrossReceiptsAmt0103260
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt023936
IRS990EZ/NetAssetsOrFundBalancesEOYAmt027093
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt023936
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt027093
IRS990EZ/OccupancyRentUtltsAndMaintAmt030361
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Patrick Healy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Adian Buss
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Ashton Humble
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Trevor Heard
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Grand Master of Ceremonies
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt069404
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Collegiate Social Fraternity
IRS990EZ/ProgramServiceRevenueAmt0103260
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Collegiate social fraternity activities
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0100103
IRS990EZ/TotalRevenueAmt0103260
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Fraternity dues 19,646
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Food and related supplies 3,520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Activities 45,449
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Maintenance/supplies 789
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Frane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum07017756522
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kappa Sigma Fraternity
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0450152776
ReturnHeader/Filer/PhoneNum07017756522
ReturnHeader/Filer/USAddress/AddressLine1Txt02510 University Ave
ReturnHeader/Filer/USAddress/CityNm0Grand Forks
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058203
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450386638
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McKenna & Associates PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01515 S Washington St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Grand Forks
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058201
ReturnHeader/PreparerPersonGrp/PhoneNum07017724819
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin W Austin
ReturnHeader/ReturnTs02025-10-13T02:02:27-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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