Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2022 • EIN 57-6036400

Jun 01, 2021 to May 31, 2022 • Filed on Oct 12, 2022

Organization Profile
429 N Church StSpartanburg, SC 29303

(864) 597-4644

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

53rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

31st percentile

-4.6%

Higher net margin than 31% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

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.

2022 filings • 501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

3rd percentile

-73%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

85th percentile

85%

Faster revenue growth than 85% of similar nonprofits.

2022 filings • 501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$10,895

Down $28,909 (-73%) from 2021

Net Assets

$10,895

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin31st percentile

Revenue

Up

$96,154

Up $44,267 (+85%) from 2021

Expenses

Up

$100,619

Up $56,356 (+127%) from 2021

Net Income

Down

-$4,465

Down $12,089 (-159%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$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

2022

Assets$10,895
Liabilities$0
Net Assets$10,895
Open 2022 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$96,154
Expenses$100,619
Net Income-$4,465
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Oct 12, 2022
Return Version
2021v4.0
Gross Receipts
$103,924
Mission and Program Overview

Mission

Fraternity

Program Services

DescriptionGrantsExpenses
N/A--
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ben HeatonPresident - GmPT$0--
Jacob DicksonVice President - GpPT$0--
Graydon DaviesSecretary - GsPT$0--
Emmett BallTreasurer - GtPT$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
57-6036400
Phone
8645974644
Address
429 N Church St, Spartanburg, SC 29303

Signing Officer

Name
Emmett Ball
Title
Treasurer
Phone
7045772346
Signed
2022-10-12
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 20

“N/A”

Raw XML Appendix123 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt095619
IRS990EZ/BooksInCareOfDetail/PersonNm0Emmett Ball
IRS990EZ/BooksInCareOfDetail/PhoneNum07045772346
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02121 Radcliffe Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Charlotte
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028207
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023363
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010895
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt07770
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-4465
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt023363
IRS990EZ/Form990TotalAssetsGrp/EOYAmt010895
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-7770
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0103924
IRS990EZ/GrossReceiptsForPublicUseAmt02500
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt03600
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0103924
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt023363
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010895
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt023363
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010895
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/PersonNm0Ben Heaton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jacob Dickson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Graydon Davies
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Emmett Ball
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President - GM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President - GP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary - GS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer - GT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-8003
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Fraternity
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0N/A
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0100619
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt096154
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationOtherDesc0Fraternity
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 20
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Emmett Ball
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07045772346
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0576036400
ReturnHeader/Filer/PhoneNum08645974644
ReturnHeader/Filer/USAddress/AddressLine1Txt0429 N Church St
ReturnHeader/Filer/USAddress/CityNm0Spartanburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029303
ReturnHeader/ReturnTs02022-10-16T14:30:00-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,895
Liabilities
$0
Net assets
$10,895
Revenue
$96,154
Expenses
$100,619
Net income
-$4,465
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