Civic Intelligence

Kappa Sigma Fraternity

EIN 58-0581244 • 501(c)7 • Atlanta, GA

Profile

The mission is to support the educational needs of members of kappa sigma fraternity enrolled in georgia institute of technology.

182 6th St NWAtlanta, GA 30313

n/A

Siviq Scores

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

Liabilities / Assets

64th percentile

0.10x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

17th percentile

-8.5%

Higher net margin than 17% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

4th percentile

-49%

Faster asset growth than 4% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-4.0%

Faster revenue growth than 27% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$127,233

Up $38,722 (+44%) from 2023

Liabilities

Up

$6,454

Up $6,454 from 2023

Net Assets

Up

$120,779

Up $32,268 (+36%) from 2023

Operations
Liabilities / Revenue44th percentileNet Margin17th percentile

Revenue

Up

$762,834

Up $93,799 (+14%) from 2023

Expenses

Up

$730,566

Up $95,713 (+15%) from 2023

Net Income

Down

$32,268

Down $1,914 (-5.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$150K$100K$50K$0Assets 2010: $11,538Liabilities 2010: $522Net Assets 2010: $11,0162010Assets 2011: $35,024Liabilities 2011: $349Net Assets 2011: $34,6752011Assets 2012: $9,859Liabilities 2012: $460Net Assets 2012: $9,3992012Assets 2013: $10,487Liabilities 2013: $0Net Assets 2013: $10,4872013Assets 2014: $48,872Liabilities 2014: $0Net Assets 2014: $48,8722014Assets 2015: $58,792Liabilities 2015: $0Net Assets 2015: $58,7922015Assets 2016: $17,220Liabilities 2016: $0Net Assets 2016: $17,2202016Assets 2017: $19,908Liabilities 2017: $0Net Assets 2017: $19,9082017Assets 2018: $46,321Liabilities 2018: $0Net Assets 2018: $46,3212018Assets 2019: $28,959Liabilities 2019: $0Net Assets 2019: $28,9592019Assets 2020: $13,510Liabilities 2020: $0Net Assets 2020: $13,5102020Assets 2021: $38,747Liabilities 2021: $1,857Net Assets 2021: $36,8902021Assets 2022: $54,329Liabilities 2022: $0Net Assets 2022: $54,3292022Assets 2023: $88,511Liabilities 2023: $0Net Assets 2023: $88,5112023Assets 2024: $127,233Liabilities 2024: $6,454Net Assets 2024: $120,7792024

Highlighted filing

2024

Assets$127,233
Liabilities$6,454
Net Assets$120,779
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $345,5312010Expenses 2011: $388,2142011Revenue 2012: $360,219Expenses 2012: $385,495Net Income 2012: -$25,2762012Revenue 2013: $243,974Expenses 2013: $242,886Net Income 2013: $1,0882013Revenue 2014: $424,242Expenses 2014: $385,857Net Income 2014: $38,3852014Revenue 2015: $660,380Expenses 2015: $650,460Net Income 2015: $9,9202015Revenue 2016: $630,092Expenses 2016: $671,664Net Income 2016: -$41,5722016Revenue 2017: $676,334Expenses 2017: $673,646Net Income 2017: $2,6882017Revenue 2018: $755,076Expenses 2018: $728,663Net Income 2018: $26,4132018Revenue 2019: $656,232Expenses 2019: $673,594Net Income 2019: -$17,3622019Revenue 2020: $608,066Expenses 2020: $623,515Net Income 2020: -$15,4492020Revenue 2021: $619,455Expenses 2021: $596,075Net Income 2021: $23,3802021Revenue 2022: $705,201Expenses 2022: $687,762Net Income 2022: $17,4392022Revenue 2023: $669,035Expenses 2023: $634,853Net Income 2023: $34,1822023Revenue 2024: $762,834Expenses 2024: $730,566Net Income 2024: $32,2682024

Highlighted filing

2024

Revenue$762,834
Expenses$730,566
Net Income$32,268
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$127,233
Liabilities
$6,454
Net assets
$120,779
Revenue
$762,834
Expenses
$730,566
Net income
$32,268
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.06$1.21$7.63$7.31$0.32
2023Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$6.69$6.35$0.34
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$7.05$6.88$0.17
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$6.19$5.96$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$6.08$6.24$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$6.56$6.74$0.17
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$7.55$7.29$0.26
2017Summary only. Only limited summary data is available for this year.$0.20$0.00$0.20$6.76$6.74$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$6.30$6.72$0.42
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$6.60$6.50$0.10
2014Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$4.24$3.86$0.38
2013Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$2.44$2.43$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.09$3.60$3.85$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.00$0.35$3.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.01$0.11$3.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 3, 2024
Return Version
2023v5.1
Gross Receipts
$762,834
Mission and Program Overview

Mission

The mission is to support the educational needs of members of kappa sigma fraternity enrolled in georgia institute of technology.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$88,511$120,779▲ $32,268
Cash and Non-Interest-Bearing Accounts$75,125$106,762▲ $31,637
Savings and Temporary Cash Investments$11,274$18,436▲ $7,162
Land, Buildings, and Equipment, Net$2,112$2,034▼ $78
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$88,511$127,233▲ $38,722
Other Assets Total-$1-
Liabilities
Other Liabilities-$6,454-
Total Liabilities$0$6,454▲ $6,454
Net Assets / Fund Balance
Total Net Assets Fund Balance$88,511$120,779▲ $32,268
Total Liabilities and Net Assets / Fund Balance$88,511$127,233▲ $38,722

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$4,840$4,840
Leasehold Improvements$2,034$984$3,018
Compensation and Service Providers
Top Officer Pay89th percentile

Board Members and Trustees

NameTitle
Nathan FritchleyPresident
Dalton DowVice President
Ralston WelchScribe
Parker SamsVP Development
Henry MastrionVP Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$762,829
Investment Income
$5
Other Revenue
$0
Change in Net Assets
$32,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$730,566
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$408,001--$408,001
All Other Expenses$37,205$6,003-$43,208
Other Expenses$41,650--$41,650
Travel$4,818--$4,818
Office Expenses-$1,204-$1,204
Fees for Services Accounting-$158-$158
Depreciation Depletion$78--$78
Total Functional Expenses$723,201$7,365$0$730,566
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Charity Org$6,454
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“There are 68 voting members of the fraternal organization and 6 of those are officers.”

Form 990, Part VI, Section A, Line 7A

“The members of the fraternal organization of kappa sigma at georgia institute of technology all have voting power in the election of their organization officers.”

Form 990, Part VI, Section A, Line 7B

“The decisions are voted on by the chapter members before implemented.”

Form 990, Part VI, Section B, Line 11B

“The return is reviewed by the vp finance before return is filed.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
58-0581244
Phone
6784464938
Address
182 6TH ST NW, ATLANTA, GA 30313

Signing Officer

Name
Henry Mastrion
Title
VP Finance
Signed
2024-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Mastrion
Formed
1895
Legal Domicile
Ga
Voting Board Members
68
Independent Board Members
0
Employees
0

Preparer

Firm
Garrett Thomas & Fazio Pc
Address
210 Corporate Dr, Carrollton, GA 30117
Preparer
Johanna Tallent
Phone
7708322439
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03018
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04840
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06454
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CHARITY ORG
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02034
IRS990ScheduleD/TotalLiabilityAmt06454
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE 68 VOTING MEMBERS OF THE FRATERNAL ORGANIZATION AND 6 OF THOSE ARE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE FRATERNAL ORGANIZATION OF KAPPA SIGMA AT GEORGIA INSTITUTE OF TECHNOLOGY ALL HAVE VOTING POWER IN THE ELECTION OF THEIR ORGANIZATION OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DECISIONS ARE VOTED ON BY THE CHAPTER MEMBERS BEFORE IMPLEMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS REVIEWED BY THE VP FINANCE BEFORE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt088511
IRS990/TotalAssetsEOYAmt0127233
IRS990/TotalAssetsGrp/BOYAmt088511
IRS990/TotalAssetsGrp/EOYAmt0127233
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07365
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0723201
IRS990/TotalFunctionalExpensesGrp/TotalAmt0730566
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt06454
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt06454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt088511
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0120779
IRS990/TotalProgramServiceExpensesAmt0723201
IRS990/TotalProgramServiceRevenueAmt0762829
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0762834
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0762834
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt088511
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0127233
IRS990/TravelGrp/ProgramServicesAmt04818
IRS990/TravelGrp/TotalAmt04818
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0182 6TH ST NW
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd0303132542
IRS990/VotingMembersGoverningBodyCnt068
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY MASTRION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP FINANCE
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ALPHA TAU CHAPTER 056
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0580581244
ReturnHeader/Filer/PhoneNum06784464938
ReturnHeader/Filer/USAddress/AddressLine1Txt0182 6TH ST NW
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030313
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581202556
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GARRETT THOMAS & FAZIO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 Corporate Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Carrollton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030117
ReturnHeader/PreparerPersonGrp/PhoneNum07708322439
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHANNA TALLENT
ReturnHeader/ReturnTs02024-10-03T07:11:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

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