Civic Intelligence

Kappa Sigma Housebuilding Association

EIN 45-6013989 • 501(c)7 • Grand Forks, ND

Profile

Provide housing for undergraduate members of the social fraternity Kappa Sigma.

2119 1st Ave NGrand Forks, ND 58203-3349
Siviq Scores

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

Liabilities / Assets

78th percentile

0.22x

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

NTEE B • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

1.41x

Higher debt load relative to revenue than 96% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Net Margin

8th percentile

-43%

Higher net margin than 8% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

NTEE B • $500k-$1M nonprofits • Source year 2025

Asset Growth

21st percentile

-9.1%

Faster asset growth than 21% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-40%

Faster revenue growth than 8% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$590,876

Down $59,255 (-9.1%) from 2024

Liabilities

Down

$127,616

Down $20,641 (-14%) from 2024

Net Assets

Down

$463,260

Down $38,614 (-7.7%) from 2024

Operations
Liabilities / Revenue96th percentileNet Margin8th percentile

Revenue

Down

$90,716

Down $60,815 (-40%) from 2024

Expenses

Down

$129,330

Down $18,997 (-13%) from 2024

Net Income

Down

-$38,614

Down $41,818 (-1305%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$1.0M$500K$0Assets 2011: $954,765Liabilities 2011: $341,903Net Assets 2011: $612,8622011Assets 2012: $944,275Liabilities 2012: $354,736Net Assets 2012: $589,5392012Assets 2013: $897,637Liabilities 2013: $343,627Net Assets 2013: $554,0102013Assets 2014: $872,624Liabilities 2014: $334,579Net Assets 2014: $538,0452014Assets 2017: $812,039Liabilities 2017: $299,170Net Assets 2017: $512,8692017Assets 2018: $790,537Liabilities 2018: $284,359Net Assets 2018: $506,1782018Assets 2019: $797,002Liabilities 2019: $268,829Net Assets 2019: $528,1732019Assets 2020: $806,143Liabilities 2020: $267,389Net Assets 2020: $806,1432020Assets 2021: $789,554Liabilities 2021: $258,621Net Assets 2021: $530,9332021Assets 2022: $752,274Liabilities 2022: $233,909Net Assets 2022: $518,3652022Assets 2023: $717,905Liabilities 2023: $219,235Net Assets 2023: $498,6702023Assets 2024: $650,131Liabilities 2024: $148,257Net Assets 2024: $501,8742024Assets 2025: $590,876Liabilities 2025: $127,616Net Assets 2025: $463,2602025

Highlighted filing

2025

Assets$590,876
Liabilities$127,616
Net Assets$463,260
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $62,320Expenses 2011: $77,859Net Income 2011: -$15,5392011Revenue 2012: $62,201Expenses 2012: $85,524Net Income 2012: -$23,3232012Revenue 2013: $64,617Expenses 2013: $100,146Net Income 2013: -$35,5292013Revenue 2014: $55,360Expenses 2014: $71,325Net Income 2014: -$15,9652014Revenue 2017: $80,298Expenses 2017: $84,690Net Income 2017: -$4,3922017Revenue 2018: $66,560Expenses 2018: $71,275Net Income 2018: -$4,7152018Revenue 2019: $87,259Expenses 2019: $65,159Net Income 2019: $22,1002019Revenue 2020: $123,785Expenses 2020: $109,951Net Income 2020: $13,8342020Revenue 2021: $79,539Expenses 2021: $101,216Net Income 2021: -$21,6772021Revenue 2022: $106,909Expenses 2022: $119,477Net Income 2022: -$12,5682022Revenue 2023: $108,114Expenses 2023: $127,809Net Income 2023: -$19,6952023Revenue 2024: $151,531Expenses 2024: $148,327Net Income 2024: $3,2042024Revenue 2025: $90,716Expenses 2025: $129,330Net Income 2025: -$38,6142025

Highlighted filing

2025

Revenue$90,716
Expenses$129,330
Net Income-$38,614
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$590,876
Liabilities
$127,616
Net assets
$463,260
Revenue
$90,716
Expenses
$129,330
Net income
-$38,614
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$1.28$4.63$0.91$1.29$0.39
2024Detailed filing. Detailed filing data is available for this year.$6.50$1.48$5.02$1.52$1.48$0.03
2023Detailed filing. Detailed filing data is available for this year.$7.18$2.19$4.99$1.08$1.28$0.20
2022Detailed filing. Detailed filing data is available for this year.$7.52$2.34$5.18$1.07$1.19$0.13
2021Detailed filing. Detailed filing data is available for this year.$7.90$2.59$5.31$0.80$1.01$0.22
2020Summary only. Only limited summary data is available for this year.$8.06$2.67$8.06$1.24$1.10$0.14
2019Summary only. Only limited summary data is available for this year.$7.97$2.69$5.28$0.87$0.65$0.22
2018Summary only. Only limited summary data is available for this year.$7.91$2.84$5.06$0.67$0.71$0.05
2017Summary only. Only limited summary data is available for this year.$8.12$2.99$5.13$0.80$0.85$0.04
2014Summary only. Only limited summary data is available for this year.$8.73$3.35$5.38$0.55$0.71$0.16
2013Summary only. Only limited summary data is available for this year.$8.98$3.44$5.54$0.65$1.00$0.36
2012Summary only. Only limited summary data is available for this year.$9.44$3.55$5.90$0.62$0.86$0.23
2011Summary only. Only limited summary data is available for this year.$9.55$3.42$6.13$0.62$0.78$0.16
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
$90,716
Mission and Program Overview

Mission

Provide housing for undergraduate members of the social fraternity Kappa Sigma.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$497,640$453,102▼ $44,538
Cash and Non-Interest-Bearing Accounts$152,491$137,774▼ $14,717
Total Assets$650,131$590,876▼ $59,255
Liabilities
Mortgage Notes Payable Secured by Investment Property$148,257$127,616▼ $20,641
Total Liabilities$148,257$127,616▼ $20,641
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$501,874$463,260▼ $38,614
Total Net Assets Fund Balance$501,874$463,260▼ $38,614
Total Liabilities and Net Assets / Fund Balance$650,131$590,876▼ $59,255

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$453,102$771,813$1,224,915
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Jeff FranePresident
Jeffrey KellerVice President
Benjamin SclairBoard Member
Brendan GilmoreBoard Member
Randal HansonSecretary
Alec ThompsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$18,870
Program Service Revenue
$71,846
Investment Income
$0
Other Revenue
$0
All Other Contributions
$18,870
Change in Net Assets
$-38,614
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,330
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
Depreciation Depletion$44,538--$44,538
Occupancy$15,746--$15,746
Interest$5,902--$5,902
Insurance$2,900--$2,900
Office Expenses$2,888--$2,888
Other Expenses$1,399--$1,399
Total Functional Expenses$129,330$0$0$129,330
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
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Housebuilding Association
EIN
45-6013989
Phone
6124235959
Address
2119 1st Ave N, Grand Forks, ND 58203-3349

Signing Officer

Name
Jeff Frane
Title
Officer
Phone
6124235959
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Frane
Formed
1970
Legal Domicile
Nd
Voting Board Members
6
Independent Board Members
6
Employees
0

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, Part I, Section 1, Line 1

“None”

Raw XML Appendix304 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kappa Sigma Housebuilding Association
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0456013989
ReturnHeader/Filer/PhoneNum06124235959
ReturnHeader/Filer/USAddress/AddressLine1Txt02119 1st Ave N
ReturnHeader/Filer/USAddress/CityNm0Grand Forks
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd0582033349
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/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin W Austin
ReturnHeader/ReturnTs02025-10-13T02:03:47-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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