Civic Intelligence

Kappa Sigma Fraternity

EIN 46-4626257 • 501(c)7 • Spokane, WA

990-N Coverage

Profile

Fraternities are exclusively charitable and educational and we serve social purposes as an association

1002 E Sinto Ave Unit ASpokane, WA 99202
Siviq Scores

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

Liabilities / Assets

92nd percentile

0.63x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

92nd percentile

0.63x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2021

Net Margin

91st percentile

37%

Higher net margin than 91% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2021

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 2021

Asset Growth

95th percentile

79%

Faster asset growth than 95% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2018 to 2021

Revenue Growth

63rd percentile

9.4%

Faster revenue growth than 63% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2018 to 2021

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$26,633

Up $21,986 (+473%) from 2018

Liabilities

Up

$16,817

Up $16,817 from 2018

Net Assets

$9,816

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue92nd percentileNet Margin91st percentile

Revenue

Up

$26,633

Up $6,268 (+31%) from 2018

Expenses

Down

$16,817

Down $2,303 (-12%) from 2018

Net Income

Up

$9,816

Up $8,571 (+688%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$30K$20K$10K$0Assets 2014: $1,500Liabilities 2014: $02014Assets 2017: $3,403Liabilities 2017: $02017Assets 2018: $4,647Liabilities 2018: $02018Assets 2021: $26,633Liabilities 2021: $16,817Net Assets 2021: $9,8162021

Highlighted filing

2021

Assets$26,633
Liabilities$16,817
Net Assets$9,816
Open 2021 Filing

Operations Trend

Revenue Growth63rd percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2014: $6,000Expenses 2014: $4,500Net Income 2014: $1,5002014Revenue 2017: $58,252Expenses 2017: $61,380Net Income 2017: -$3,1282017Revenue 2018: $20,365Expenses 2018: $19,120Net Income 2018: $1,2452018Revenue 2021: $26,633Expenses 2021: $16,817Net Income 2021: $9,8162021

Highlighted filing

2021

Revenue$26,633
Expenses$16,817
Net Income$9,816
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,633
Liabilities
$16,817
Net assets
$9,816
Revenue
$26,633
Expenses
$16,817
Net income
$9,816
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$26.6$16.8$9.82$26.6$16.8$9.82
2018Summary only. Only limited summary data is available for this year.$4.65$0.00$20.4$19.1$1.25
2017Summary only. Only limited summary data is available for this year.$3.40$0.00$58.3$61.4$3.13
2014Summary only. Only limited summary data is available for this year.$1.50$0.00$6.00$4.50$1.50
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Oct 15, 2021
Return Version
2020v4.0
Mission and Program Overview

Mission

Fraternities are exclusively charitable and educational and we serve social purposes as an association

Program Services

DescriptionGrantsExpenses
0--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Grady FlahertyPresidentPT$0--
Mason LeeTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
46-4626257
Address
1002 E SINTO AVE UNIT A, SPOKANE, WA 99202

Signing Officer

Name
Grady Flaherty
Title
0
Signed
2021-10-15
Supplemental Narrative

Additional Explanations

Schedule O:

“16817 Chapter dues to nationals These dues are required on the part of Kappa Sigma nationals for chapters to pay monthly based on how many members they have This was our yearly total for these specified dues”

Raw XML Appendix120 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/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Mason Lee
IRS990EZ/BooksInCareOfDetail/PhoneNum09187645885
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0917 E Sinto Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Spokane
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099202
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026633
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt09816
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt026633
IRS990EZ/FundraisingGrossIncomeAmt084
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt016817
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InitiationFeesAndCapContriAmt03150
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LoansToFromOfficersAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt026550
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09816
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09816
IRS990EZ/OccupancyRentUtltsAndMaintAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Grady Flaherty
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mason Lee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Fraternities are exclusively charitable and educational and we serve social purposes as an association
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt083
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt016817
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt016817
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt026633
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt016817 Chapter dues to nationals These dues are required on the part of Kappa Sigma nationals for chapters to pay monthly based on how many members they have This was our yearly total for these specified dues
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule O:
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Grady Flaherty
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt00
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0464626257
ReturnHeader/Filer/USAddress/AddressLine1Txt01002 E SINTO AVE UNIT A
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099202
ReturnHeader/ReturnTs02021-10-15T18:00:02Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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