Civic Intelligence

Kappa Sigma Fraternity

EIN 57-6036400 • 501(c)7 • Spartanburg, SC

Profile

Fraternity

429nchurchstSpartanburg, SC 29303-0000
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

34th percentile

-3.2%

Higher net margin than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

21st percentile

-17%

Faster asset growth than 21% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-16%

Faster revenue growth than 21% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$18,635

Down $3,920 (-17%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$18,635

Down $3,920 (-17%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin34th percentile

Revenue

Down

$123,217

Down $23,735 (-16%) from 2024

Expenses

Down

$127,137

Down $2,095 (-1.6%) from 2024

Net Income

Down

-$3,920

Down $21,640 (-122%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$40K$30K$20K$10K$0Assets 2012: $19,980Liabilities 2012: $02012Assets 2013: $23,752Liabilities 2013: $02013Assets 2014: $25,517Liabilities 2014: $02014Assets 2015: $24,614Liabilities 2015: $02015Assets 2016: $37,763Liabilities 2016: $02016Assets 2020: $32,181Liabilities 2020: $02020Assets 2021: $39,804Liabilities 2021: $02021Assets 2022: $10,895Liabilities 2022: $0Net Assets 2022: $10,8952022Assets 2023: $4,835Liabilities 2023: $0Net Assets 2023: $4,8352023Assets 2024: $22,555Liabilities 2024: $0Net Assets 2024: $22,5552024Assets 2025: $18,635Net Assets 2025: $18,6352025

Highlighted filing

2025

Assets$18,635
Liabilities-
Net Assets$18,635
Open 2025 Filing

Operations Trend

Revenue Growth21st percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $24,228Expenses 2012: $21,804Net Income 2012: $2,4242012Revenue 2013: $43,759Expenses 2013: $39,987Net Income 2013: $3,7722013Revenue 2014: $55,815Expenses 2014: $54,050Net Income 2014: $1,7652014Revenue 2015: $66,266Expenses 2015: $65,109Net Income 2015: $1,1572015Revenue 2016: $68,398Expenses 2016: $55,064Net Income 2016: $13,3342016Revenue 2020: $86,664Expenses 2020: $69,843Net Income 2020: $16,8212020Revenue 2021: $51,887Expenses 2021: $44,263Net Income 2021: $7,6242021Revenue 2022: $96,154Expenses 2022: $100,619Net Income 2022: -$4,4652022Revenue 2023: $131,513Expenses 2023: $137,573Net Income 2023: -$6,0602023Revenue 2024: $146,952Expenses 2024: $129,232Net Income 2024: $17,7202024Revenue 2025: $123,217Expenses 2025: $127,137Net Income 2025: -$3,9202025

Highlighted filing

2025

Revenue$123,217
Expenses$127,137
Net Income-$3,920
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,635
Liabilities
-
Net assets
$18,635
Revenue
$123,217
Expenses
$127,137
Net income
-$3,920
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.19$0.19$1.23$1.27$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.23$1.47$1.29$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$1.32$1.38$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.96$1.01$0.04
2021Summary only. Only limited summary data is available for this year.$0.40$0.00$0.52$0.44$0.08
2020Summary only. Only limited summary data is available for this year.$0.32$0.00$0.87$0.70$0.17
2016Summary only. Only limited summary data is available for this year.$0.38$0.00$0.68$0.55$0.13
2015Summary only. Only limited summary data is available for this year.$0.25$0.00$0.66$0.65$0.01
2014Summary only. Only limited summary data is available for this year.$0.26$0.00$0.56$0.54$0.02
2013Summary only. Only limited summary data is available for this year.$0.24$0.00$0.44$0.40$0.04
2012Summary only. Only limited summary data is available for this year.$0.20$0.00$0.24$0.22$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Oct 11, 2025
Return Version
2024v5.1
Gross Receipts
$123,217
Mission and Program Overview

Mission

Fraternity

Program Services

DescriptionGrantsExpenses
Military Heros Cookout$0$1,000
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Milles PepperPresident - GmPT$0--
Charles ConnellVice President - GpPT$0--
Grant BlackwellSecretary - GsPT$0--
Ian WrightTreasurer - GtPT$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
57-6036400
Address
429NCHURCHST, SPARTANBURG, SC 29303-0000

Signing Officer

Name
Ian
Title
Wright
Phone
8288080432
Signed
2025-10-11
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/BenefitsPaidToOrForMembersAmt0122137
IRS990EZ/BooksInCareOfDetail/PersonNm0Ian Wright
IRS990EZ/BooksInCareOfDetail/PhoneNum08038080432
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01008 Orleans Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Hendersonville
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028791
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt022555
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018635
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3920
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt022555
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018635
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0123217
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InitiationFeesAndCapContriAmt02730
IRS990EZ/InvestmentIncomeAmt0726
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0122491
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt022555
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018635
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt022555
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018635
IRS990EZ/OccupancyRentUtltsAndMaintAmt05000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Milles Pepper
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Charles Connell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Grant Blackwell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ian Wright
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President - GM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President - GP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary - GS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer - GT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Fraternity
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Military Heros Cookout
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0127137
IRS990EZ/TotalProgramServiceExpensesAmt01000
IRS990EZ/TotalRevenueAmt0123217
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0Fraternity
IRS990EZ/TypeOfOrganizationOtherInd0X
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Ian
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Wright
ReturnHeader/BusinessOfficerGrp/PhoneNum08288080432
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0576036400
ReturnHeader/Filer/ForeignPhoneNum08642666126
ReturnHeader/Filer/USAddress/AddressLine1Txt0429NCHURCHST
ReturnHeader/Filer/USAddress/CityNm0SPARTANBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0293030000
ReturnHeader/ReturnTs02025-10-10T11:14:09-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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