Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2024 • EIN 45-0152776

Jun 01, 2023 to May 31, 2024 • Filed on Jan 08, 2025

Organization ProfileN/A
2510 University AveGrand Forks, ND 58203

(701) 775-6522

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

21st percentile

-10%

Higher net margin than 21% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

11th percentile

-29%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

7th percentile

-36%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$23,936

Down $9,653 (-29%) from 2023

Net Assets

Down

$23,936

Down $9,653 (-29%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin21st percentile

Revenue

Down

$95,266

Down $53,235 (-36%) from 2023

Expenses

Down

$104,919

Down $59,937 (-36%) from 2023

Net Income

Up

-$9,653

Up $6,702 (+41%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$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

2024

Assets$23,936
Liabilities-
Net Assets$23,936
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income across loaded years, with this 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

2024

Revenue$95,266
Expenses$104,919
Net Income-$9,653
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Jan 8, 2025
Return Version
2023v6.0
Gross Receipts
$95,266
Mission and Program Overview

Mission

Collegiate social fraternity

Program Services

DescriptionGrantsExpenses
Collegiate social fraternity activities--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ethan SekeresPresidentPT$0--
Cole CumminsVice PresidentPT$0--
Haiden HuschkaTreasurerPT$0--
Matthew BensonGrand 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
2025-01-08
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 12,726”

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

“Food and related supplies 9,145”

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

“Activities 42,446”

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

“Maintenance/supplies 3,375”

Raw XML Appendix106 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/BOYAmt033589
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt023936
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9653
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0433
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt033589
IRS990EZ/Form990TotalAssetsGrp/EOYAmt023936
IRS990EZ/GrossReceiptsAmt095266
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt033589
IRS990EZ/NetAssetsOrFundBalancesEOYAmt023936
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt033589
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt023936
IRS990EZ/OccupancyRentUtltsAndMaintAmt036794
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0010.00
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/PersonNm0Ethan Sekeres
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Cole Cummins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Haiden Huschka
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Matthew Benson
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/OtherExpensesTotalAmt067692
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Collegiate Social Fraternity
IRS990EZ/ProgramServiceRevenueAmt095266
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Collegiate social fraternity activities
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0104919
IRS990EZ/TotalRevenueAmt095266
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Fraternity dues 12,726
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Food and related supplies 9,145
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Activities 42,446
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Maintenance/supplies 3,375
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Frane
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum07017756522
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-08
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/PreparationDt02024-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin W Austin
ReturnHeader/ReturnTs02025-01-15T09:43:19-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,936
Liabilities
-
Net assets
$23,936
Revenue
$95,266
Expenses
$104,919
Net income
-$9,653
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