Civic Intelligence

Kappa Sigma Fraternity Alpha Tau Chapter #056

990 • Fiscal year 2024 • EIN 58-0581244

Jun 01, 2023 to May 31, 2024 • Filed on Oct 03, 2024

Organization ProfileN/A
182 6th St NWAtlanta, GA 30313

(678) 446-4938

Siviq Scores

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

Liabilities / Assets

59th percentile

0.05x

Higher debt load relative to assets than 59% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

4.2%

Higher net margin than 48% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2024 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2024

Asset Growth

93rd percentile

44%

Faster asset growth than 93% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

2024 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$127,233

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

Net Assets

Up

$120,779

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

Liabilities

Up

$6,454

Up $6,454 from 2023

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin48th 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

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$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 Growth70th percentile

Revenue, expenses, and net income across loaded years, with this 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
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 Pay88th 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
Raw XML Appendix334 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP FINANCE
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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/VotingMembersIndependentCnt00
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HENRY MASTRION
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP FINANCE
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-03
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ReturnHeader/PreparerPersonGrp/PhoneNum07708322439
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ReturnHeader/ReturnTs02024-10-03T07:11:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed 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