Civic Intelligence

Bozeman Kappa Sigma Building Association

EIN 46-3639310 • 501(c)2 • Billings, MT

Profile

To hold title to the kappa sigma fraternity house located at montana state university and provide maintenance of the structure.

3515 Racquet DrBillings, MT 59102

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.03x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.09x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2018

Net Margin

27th percentile

-25%

Higher net margin than 27% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)2 • <$500k nonprofits • Source year 2016

Asset Growth

36th percentile

-12%

Faster asset growth than 36% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

43rd percentile

-7.3%

Faster revenue growth than 43% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$257,413

Down $34,801 (-12%) from 2017

Liabilities

Down

$7,632

Down $3,022 (-28%) from 2017

Net Assets

Down

$249,781

Down $31,779 (-11%) from 2017

Operations
Liabilities / Revenue66th percentileNet Margin27th percentile

Revenue

Down

$84,419

Down $6,612 (-7.3%) from 2017

Expenses

Up

$105,898

Up $16,704 (+19%) from 2017

Net Income

Down

-$21,479

Down $23,316 (-1269%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$1.5M$1.0M$500K$0Assets 2013: $1,419,278Liabilities 2013: $10,000Net Assets 2013: $1,409,2782013Assets 2014: $272,613Liabilities 2014: $3,696Net Assets 2014: $268,9172014Assets 2015: $272,616Liabilities 2015: $3,500Net Assets 2015: $269,1162015Assets 2016: $286,657Liabilities 2016: $6,934Net Assets 2016: $279,7232016Assets 2017: $292,214Liabilities 2017: $10,654Net Assets 2017: $281,5602017Assets 2018: $257,413Liabilities 2018: $7,632Net Assets 2018: $249,7812018

Highlighted filing

2018

Assets$257,413
Liabilities$7,632
Net Assets$249,781
Open 2018 Filing

Operations Trend

Revenue Growth43rd percentile

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

$300K$200K$100K$0-$100KRevenue 2013: -$5,855Expenses 2013: $14,109Net Income 2013: -$19,9642013Revenue 2014: $267,210Expenses 2014: $0Net Income 2014: $267,2102014Revenue 2015: $68,229Expenses 2015: $68,031Net Income 2015: $1982015Revenue 2016: $90,408Expenses 2016: $79,801Net Income 2016: $10,6072016Revenue 2017: $91,031Expenses 2017: $89,194Net Income 2017: $1,8372017Revenue 2018: $84,419Expenses 2018: $105,898Net Income 2018: -$21,4792018

Highlighted filing

2018

Revenue$84,419
Expenses$105,898
Net Income-$21,479
Open 2018 Filing

Filings

Most recent year

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

Open filing
Assets
$257,413
Liabilities
$7,632
Net assets
$249,781
Revenue
$84,419
Expenses
$105,898
Net income
-$21,479
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.08$0.11$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.09$0.09$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.09$0.08$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.07$0.07$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.27$0.00$0.27
2013Summary only. Only limited summary data is available for this year.$1.42$0.01$1.41$0.01$0.01$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$84,419
Mission and Program Overview

Mission

To hold title to the kappa sigma fraternity house located at montana state university and provide maintenance of the structure.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION RENTED THE PROPERTY TO KAPPA SIGMA FRATERNITY MEMBERS AND MAINTAINED THE BUILDING.$105,898-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRIS BRINKDirector-$0--
MATT HELMDirector-$0--
JERRY KRAUSEDirector-$0--
CORDELL POOLVice President-$0--
DONELL SMALLPresidentPT$0--
BOB HAYESDirector-$0--
BRADY BOLLUMSec-TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Bozeman Kappa Sigma Building Association
EIN
46-3639310
Phone
4062942808
Address
3515 RACQUET DR, BILLINGS, MT 59102

Signing Officer

Name
Donell Small
Title
President
Signed
2019-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Amatics CPA Group
Address
45 Discovery Drive, Bozeman, MT 59718
Preparer
Paul Uithoven
Phone
4064041925
Supplemental Narrative

Additional Explanations

Other Assets.1002

“Furniture and Fixtures - Beginning $28373 Furniture and Fixtures - Ending $21108”

Total Liabilities.1

“SECURITY DEPOSITS - Beginning $10654 SECURITY DEPOSITS - Ending $7632”

Raw XML Appendix122 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/PersonNm0AMATICS CPA GROUP
IRS990EZ/BooksInCareOfDetail/PhoneNum04064041925
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt045 DISCOVERY DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOZEMAN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059718
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt097018
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075632
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21479
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0292214
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0257413
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt084419
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt084419
IRS990EZ/LandAndBuildingsGrp/BOYAmt0166823
IRS990EZ/LandAndBuildingsGrp/EOYAmt0160673
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0281560
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0249781
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0281560
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0249781
IRS990EZ/OccupancyRentUtltsAndMaintAmt0105898
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt45.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt65.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRIS BRINK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MATT HELM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JERRY KRAUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CORDELL POOL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DONELL SMALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5BOB HAYES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6BRADY BOLLUM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Sec-Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt028373
IRS990EZ/OtherAssetsTotalDetail/EOYAmt021108
IRS990EZ/OtherChangesInNetAssetsAmt0-10300
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO HOLD TITLE TO THE KAPPA SIGMA FRATERNITY HOUSE LOCATED AT MONTANA STATE UNIVERSITY AND PROVIDE MAINTENANCE OF THE STRUCTURE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION RENTED THE PROPERTY TO KAPPA SIGMA FRATERNITY MEMBERS AND MAINTAINED THE BUILDING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt0105898
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010654
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt07632
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0105898
IRS990EZ/TotalProgramServiceExpensesAmt0105898
IRS990EZ/TotalRevenueAmt084419
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Furniture and Fixtures - Beginning $28373 Furniture and Fixtures - Ending $21108
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SECURITY DEPOSITS - Beginning $10654 SECURITY DEPOSITS - Ending $7632
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Assets.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONELL SMALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BOZEMAN KAPPA SIGMA BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BOZE
ReturnHeader/Filer/EIN0463639310
ReturnHeader/Filer/PhoneNum04062942808
ReturnHeader/Filer/USAddress/AddressLine1Txt03515 RACQUET DR
ReturnHeader/Filer/USAddress/CityNm0BILLINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059102
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463057681
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Amatics CPA Group
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045 Discovery Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bozeman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059718
ReturnHeader/PreparerPersonGrp/PhoneNum04064041925
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL UITHOVEN
ReturnHeader/ReturnTs02019-11-13T15:10:32-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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