Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2024 • EIN 57-6036400

Jun 01, 2023 to May 31, 2024 • Filed on Oct 08, 2024

Organization Profile
429nchurchstSpartanburg, SC 29303-0000

(864) 597-4644

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.00x

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

2024 filings • 501(c)7 • <$500k nonprofits • Source year 2024

Asset Growth

99th percentile

366%

Faster asset growth than 99% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2024 filings • 501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$22,555

Up $17,720 (+366%) from 2023

Net Assets

Up

$22,555

Up $17,720 (+366%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin71st percentile

Revenue

Up

$146,952

Up $15,439 (+12%) from 2023

Expenses

Down

$129,232

Down $8,341 (-6.1%) from 2023

Net Income

Up

$17,720

Up $23,780 (+392%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth99th 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

2024

Assets$22,555
Liabilities$0
Net Assets$22,555
Open 2024 Filing

Operations Trend

Revenue Growth66th 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

2024

Revenue$146,952
Expenses$129,232
Net Income$17,720
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 8, 2024
Return Version
2023v5.0
Gross Receipts
$146,952
Mission and Program Overview

Mission

Fraternity

Program Services

DescriptionGrantsExpenses
N/A$0$0
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawson TaliaferroPresident - GmPT$0--
Daniel AlexanderVice President - GpPT$0--
Sam TurnipseedSecretary - GsPT$0--
Johnson JollyTreasurer - GtPT$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
57-6036400
Phone
8645974644
Address
429NCHURCHST, SPARTANBURG, SC 29303-0000

Signing Officer

Name
Johnson Jolly
Title
Treasurer
Phone
8645974644
Signed
2024-10-08
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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BenefitsPaidToOrForMembersAmt0124232
IRS990EZ/BooksInCareOfDetail/PersonNm0Johnson Jolly
IRS990EZ/BooksInCareOfDetail/PhoneNum08038257740
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0307 Logan Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Kingstree
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd029556
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04835
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt022555
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/ContributionsGiftsGrantsEtcAmt019661
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt017720
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04835
IRS990EZ/Form990TotalAssetsGrp/EOYAmt022555
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0146952
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InitiationFeesAndCapContriAmt02730
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0127291
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04835
IRS990EZ/NetAssetsOrFundBalancesEOYAmt022555
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04835
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt022555
IRS990EZ/OccupancyRentUtltsAndMaintAmt05000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
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/PersonNm0Lawson Taliaferro
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Daniel Alexander
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sam Turnipseed
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Johnson Jolly
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/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt00
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Fraternity
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0N/A
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0SC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0129232
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0146952
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0Fraternity
IRS990EZ/TypeOfOrganizationOtherInd0X
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Johnson Jolly
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08645974644
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0576036400
ReturnHeader/Filer/PhoneNum08645974644
ReturnHeader/Filer/USAddress/AddressLine1Txt0429NCHURCHST
ReturnHeader/Filer/USAddress/CityNm0SPARTANBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0293030000
ReturnHeader/ReturnTs02024-10-09T11:01:08Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,555
Liabilities
$0
Net assets
$22,555
Revenue
$146,952
Expenses
$129,232
Net income
$17,720
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