Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Kappa Sigma Fraternity Alpha-Kappa Chapter
990EZ • Fiscal year 2020 • EIN 54-1816310
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.21x
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Up$107,928
Up $13,994 (+15%) from 2019
Net Assets
Up$85,642
Up $15,208 (+22%) from 2019
Liabilities
Down$22,286
Down $1,214 (-5.2%) from 2019
Revenue And Expenses
Revenue
Down$188,220
Down $5,444 (-2.8%) from 2019
Expenses
Down$173,010
Down $5,607 (-3.1%) from 2019
Net Income
Up$15,210
Up $163 (+1.1%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2019 to May 31, 2020
- Signed
- Nov 6, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $188,220
Mission and Program Overview
Mission
To provide room, board and fellowship to members of the college fraternity.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE ROOM, BOARD AND FELLOWSHIP TO MEMBERS OF THE COLLEGE FRATERNITY. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| NICHOLAS BAUGHMAN | President | - | $0 | - | - |
| ALEX VAZIRI | Vice President | - | $0 | - | - |
| GABE COHEN | Treasurer | - | $0 | - | - |
| NATE MAYOR | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kapppa Sigma Fraternity
- EIN
- 54-1816310
- Phone
- 6072725550
- Address
- CO SCIARABBA WALKER 410 E UPLAND RD, ITHACA, NY 14850
Signing Officer
- Name
- Gabe Cohen
- Title
- Treasurer
- Phone
- 6072725550
- Signed
- 2020-11-06
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Sciarabba Walker & Co Llp
- Address
- 410 EAST UPLAND ROAD, ITHACA, NY 14850
- Preparer
- Carolyn Austin
- Phone
- 6072725550
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: kitchen . Amount: 10,769. Description: supplies . Amount: 3,100. Description: social . Amount: 24,123. Description: intramural . Amount: 100. Description: chapter . Amount: 10,983. Description: alumni/parent relations . Amount: 300. Description: dues . Amount: 5,247. Description: insurance . Amount: 952. Description: bursar fee . Amount: 1,437. Description: liability insurance . Amount: 5,345. Description: initiation . Amount: 2,250. Description: cost of food . Amount: 48,336. Description: covid-19 refunds . Amount: 5,000. Description: recruitment . Amount: 5,357. Description: natl new membership fees . Amount: 675. Description: conventon . Amount: 1,550. Description: brotherhood development . Amount: 3,033. Description: education . Amount: 334. Description: prior year adjustment . Amount: 2,601. Total to form 990-ez, line 16: 131,492.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: due from bursar . Beg. Of year amount: 0. End of year amount: 22,684. Description: accounts receivable-inactive . Beg. Of year amount: 17. End of year amount: 801. Description: prepaids . Beg. Of year amount: 1,190. End of year amount: 50.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable . Beg. Of year amount: 9,301. End of year amount: 2. Description: suta liability . Beg. Of year amount: 135. End of year amount: 68. Description: futa liability . Beg. Of year amount: 42. End of year amount: 42. Description: federal 941 liability . Beg. Of year amount: 1,024. End of year amount: 1,022. Description: nys tax withheld . Beg. Of year amount: 375. End of year amount: 332. Description: dbl withheld . Beg. Of year amount: 11. End of year amount: 11. Description: activity fee . Beg. Of year amount: 3,912. End of year amount: 10,659. Description: security deposit . Beg. Of year amount: 8,700. End of year amount: 10,150.”
Raw XML Appendix124 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SCIARABBA WALKER & CO |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6072725550 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 410 E UPLAND ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ITHACA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14850 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 92725 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 84393 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15210 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 93932 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 107928 |
| IRS990EZ/GrossReceiptsAmt | 0 | 188220 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 0262 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 2250 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 70432 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 85642 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 70432 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 85642 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | NICHOLAS BAUGHMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ALEX VAZIRI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GABE COHEN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | NATE MAYOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1207 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 23535 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 131492 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE ROOM, BOARD AND FELLOWSHIP TO MEMBERS OF THE COLLEGE FRATERNITY. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 188220 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE ROOM, BOARD AND FELLOWSHIP TO MEMBERS OF THE COLLEGE FRATERNITY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 41518 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 23500 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 22286 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 173010 |
| IRS990EZ/TotalRevenueAmt | 0 | 188220 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.CORNELLKAPPASIG.COM |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: KITCHEN . AMOUNT: 10,769. DESCRIPTION: SUPPLIES . AMOUNT: 3,100. DESCRIPTION: SOCIAL . AMOUNT: 24,123. DESCRIPTION: INTRAMURAL . AMOUNT: 100. DESCRIPTION: CHAPTER . AMOUNT: 10,983. DESCRIPTION: ALUMNI/PARENT RELATIONS . AMOUNT: 300. DESCRIPTION: DUES . AMOUNT: 5,247. DESCRIPTION: INSURANCE . AMOUNT: 952. DESCRIPTION: BURSAR FEE . AMOUNT: 1,437. DESCRIPTION: LIABILITY INSURANCE . AMOUNT: 5,345. DESCRIPTION: INITIATION . AMOUNT: 2,250. DESCRIPTION: COST OF FOOD . AMOUNT: 48,336. DESCRIPTION: COVID-19 REFUNDS . AMOUNT: 5,000. DESCRIPTION: RECRUITMENT . AMOUNT: 5,357. DESCRIPTION: NATL NEW MEMBERSHIP FEES . AMOUNT: 675. DESCRIPTION: CONVENTON . AMOUNT: 1,550. DESCRIPTION: BROTHERHOOD DEVELOPMENT . AMOUNT: 3,033. DESCRIPTION: EDUCATION . AMOUNT: 334. DESCRIPTION: PRIOR YEAR ADJUSTMENT . AMOUNT: 2,601. TOTAL TO FORM 990-EZ, LINE 16: 131,492. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: DUE FROM BURSAR . BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 22,684. DESCRIPTION: ACCOUNTS RECEIVABLE-INACTIVE . BEG. OF YEAR AMOUNT: 17. END OF YEAR AMOUNT: 801. DESCRIPTION: PREPAIDS . BEG. OF YEAR AMOUNT: 1,190. END OF YEAR AMOUNT: 50. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS PAYABLE . BEG. OF YEAR AMOUNT: 9,301. END OF YEAR AMOUNT: 2. DESCRIPTION: SUTA LIABILITY . BEG. OF YEAR AMOUNT: 135. END OF YEAR AMOUNT: 68. DESCRIPTION: FUTA LIABILITY . BEG. OF YEAR AMOUNT: 42. END OF YEAR AMOUNT: 42. DESCRIPTION: FEDERAL 941 LIABILITY . BEG. OF YEAR AMOUNT: 1,024. END OF YEAR AMOUNT: 1,022. DESCRIPTION: NYS TAX WITHHELD . BEG. OF YEAR AMOUNT: 375. END OF YEAR AMOUNT: 332. DESCRIPTION: DBL WITHHELD . BEG. OF YEAR AMOUNT: 11. END OF YEAR AMOUNT: 11. DESCRIPTION: ACTIVITY FEE . BEG. OF YEAR AMOUNT: 3,912. END OF YEAR AMOUNT: 10,659. DESCRIPTION: SECURITY DEPOSIT . BEG. OF YEAR AMOUNT: 8,700. END OF YEAR AMOUNT: 10,150. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2021-01-29 14:40:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GABE COHEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6072725550 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-11-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAPPPA SIGMA FRATERNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ALPHA KAPPA CHAPTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAPP |
| ReturnHeader/Filer/EIN | 0 | 541816310 |
| ReturnHeader/Filer/PhoneNum | 0 | 6072725550 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | CO SCIARABBA WALKER 410 E UPLAND RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ITHACA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14850 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | F4B98FDCB04652A6AFF862ABC39BF66DE07A45BD |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 507C01BEDEAB4F280F6AC90DB4DC6DECC6FC59B7 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 66.152.125.150 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-11-06 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:41:33 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161071694 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCIARABBA WALKER & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 410 EAST UPLAND ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ITHACA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14850 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6072725550 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CAROLYN AUSTIN |
| ReturnHeader/ReturnTs | 0 | 2020-11-06T11:41:40-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-05-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $107,928
- Liabilities
- $22,286
- Net assets
- $85,642
- Revenue
- $188,220
- Expenses
- $173,010
- Net income
- $15,210