Civic Intelligence

Kappa Sigma Fraternity Mu Chapter C/O Swisher & Johnson Cpas

990EZ • Fiscal year 2020 • EIN 54-6073828

Jun 01, 2019 to May 31, 2020 • Filed on Jul 30, 2020

Organization ProfileN/A
PO Box 1489Lexington, VA 24450

(540) 463-7131

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 2020

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2020

Net Margin

52nd percentile

3.7%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2020 filings • 501(c)7 • <$500k nonprofits • Source year 2020

Asset Growth

98th percentile

252%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

33rd percentile

-28%

Faster revenue growth than 33% of similar nonprofits.

2020 filings • 501(c)7 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$3,336

Up $2,387 (+252%) from 2019

Net Assets

Up

$3,336

Up $2,387 (+252%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin52nd percentile

Revenue

Down

$64,254

Down $25,246 (-28%) from 2019

Expenses

Down

$61,867

Down $29,551 (-32%) from 2019

Net Income

Up

$2,387

Up $4,305 (+224%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$4.0K$3.0K$2.0K$1.0K$0Assets 2018: $2,867Net Assets 2018: $2,8672018Assets 2019: $949Net Assets 2019: $9492019Assets 2020: $3,336Net Assets 2020: $3,3362020Assets 2021: $887Net Assets 2021: $8872021Assets 2022: $2,589Net Assets 2022: $2,5892022Assets 2023: $2,527Net Assets 2023: $2,5272023Assets 2024: $1,129Net Assets 2024: $1,1292024Assets 2025: $925Net Assets 2025: $9252025

Highlighted filing

2020

Assets$3,336
Liabilities-
Net Assets$3,336
Open 2020 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2018: $83,335Expenses 2018: $81,171Net Income 2018: $2,1642018Revenue 2019: $89,500Expenses 2019: $91,418Net Income 2019: -$1,9182019Revenue 2020: $64,254Expenses 2020: $61,867Net Income 2020: $2,3872020Revenue 2021: $60,000Expenses 2021: $62,449Net Income 2021: -$2,4492021Revenue 2022: $95,000Expenses 2022: $93,298Net Income 2022: $1,7022022Revenue 2023: $96,500Expenses 2023: $96,562Net Income 2023: -$622023Revenue 2024: $82,950Expenses 2024: $84,348Net Income 2024: -$1,3982024Revenue 2025: $86,900Expenses 2025: $87,104Net Income 2025: -$2042025

Highlighted filing

2020

Revenue$64,254
Expenses$61,867
Net Income$2,387
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Jul 30, 2020
Return Version
2019v5.0
Gross Receipts
$64,254
Mission and Program Overview

Mission

College fraternity chapter

Program Services

DescriptionGrantsExpenses
COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.--
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
OWEN TAYLORPresidentPT$0--
TRISTAN CADEVice PresidePT$0--
TAYLOR CASHMANTreasurerPT$0--
NATHAN KINGSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity Mu Chapter
EIN
54-6073828
Phone
5404637131
Address
PO BOX 1489, LEXINGTON, VA 24450

Signing Officer

Name
Taylor Cashman
Title
Treasurer
Phone
5404637131
Signed
2020-07-30
Discuss with paid preparer
Yes

Preparer

Firm
Swisher & Johnson Cpas Plc
Address
PO DRAWER 1489, LEXINGTON, VA 24450
Preparer
Susan H Johnson CPA
Phone
5404637131
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses social expense 48,883 repairs & maintenance 41 bank service charges 39 groceries 4,503 office 16 contributions 250 dues & fees to nationals 2,754 tee shirts 5,381 total 61,867”

Form 990-ez, Part III, Line 28

“College fraternity chapter providing social events, and related services to local membership of a national fraternal organization on the campus of an educational institution.”

Raw XML Appendix104 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/PersonNm0SWISHER JOHNSON CPAS
IRS990EZ/BooksInCareOfDetail/PhoneNum05404637131
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1489
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd024450
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0949
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt03336
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02387
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0949
IRS990EZ/Form990TotalAssetsGrp/EOYAmt03336
IRS990EZ/GrossReceiptsAmt064254
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt064254
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0949
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03336
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0949
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03336
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0OWEN TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TRISTAN CADE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TAYLOR CASHMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NATHAN KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt061867
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0COLLEGE FRATERNITY CHAPTER
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt061867
IRS990EZ/TotalRevenueAmt064254
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES SOCIAL EXPENSE 48,883 REPAIRS & MAINTENANCE 41 BANK SERVICE CHARGES 39 GROCERIES 4,503 OFFICE 16 CONTRIBUTIONS 250 DUES & FEES TO NATIONALS 2,754 TEE SHIRTS 5,381 TOTAL 61,867
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COLLEGE FRATERNITY CHAPTER PROVIDING SOCIAL EVENTS, AND RELATED SERVICES TO LOCAL MEMBERSHIP OF A NATIONAL FRATERNAL ORGANIZATION ON THE CAMPUS OF AN EDUCATIONAL INSTITUTION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TAYLOR CASHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05404637131
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY MU CHAPTER
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O SWISHER & JOHNSON CPAS
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0546073828
ReturnHeader/Filer/PhoneNum05404637131
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1489
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024450
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId019372500FC0A9B2049D9382C9F285BEC72ED2E23
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0ABA5EEA13C5206C65313376D83AE95CCBB7B3CBB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0199.244.105.153
ReturnHeader/FilingSecurityInformation/IPDt02020-08-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:16:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201684249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWISHER & JOHNSON CPAS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO DRAWER 1489
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024450
ReturnHeader/PreparerPersonGrp/PhoneNum05404637131
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SUSAN H JOHNSON CPA
ReturnHeader/ReturnTs02020-08-03T10:16:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-06-01
ReturnHeader/TaxPeriodEndDt02020-05-31
ReturnHeader/TaxYr02019

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.

Open filing
Assets
$3,336
Liabilities
-
Net assets
$3,336
Revenue
$64,254
Expenses
$61,867
Net income
$2,387
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.93$0.93$86.9$87.1$0.20
2024Detailed filing. Detailed filing data is available for this year.$1.13$1.13$83.0$84.3$1.40
2023Detailed filing. Detailed filing data is available for this year.$2.53$2.53$96.5$96.6$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.59$2.59$95.0$93.3$1.70
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.89$60.0$62.4$2.45
2020Detailed filing. Detailed filing data is available for this year.$3.34$3.34$64.3$61.9$2.39
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.95$89.5$91.4$1.92
2018Detailed filing. Detailed filing data is available for this year.$2.87$2.87$83.3$81.2$2.16