Civic Intelligence

Kappa Delta Sorority-Epsilon Omega University of Kentucky

990 • Fiscal year 2017 • EIN 61-0469791

Jul 01, 2016 to Jun 30, 2017 • Filed on Sep 26, 2017

323 Columbia TerraceLexington, KY 40508

(309) 242-0011

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

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

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

23rd percentile

0.00x

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

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Net Margin

40th percentile

1.3%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2017 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2017

Asset Growth

84th percentile

16%

Faster asset growth than 84% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

98th percentile

179%

Faster revenue growth than 98% of similar nonprofits.

2017 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$58,261

Up $8,178 (+16%) from 2016

Net Assets

Up

$58,261

Up $8,178 (+16%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$640,875

Up $411,232 (+179%) from 2016

Expenses

Up

$632,697

Up $393,753 (+165%) from 2016

Net Income

Up

$8,178

Up $17,479 (+188%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $20,277Liabilities 2012: $02012Assets 2013: $39,551Liabilities 2013: $0Net Assets 2013: $39,5512013Assets 2014: $51,303Liabilities 2014: $0Net Assets 2014: $51,3032014Assets 2015: $59,384Liabilities 2015: $0Net Assets 2015: $59,3842015Assets 2016: $50,083Liabilities 2016: $0Net Assets 2016: $50,0832016Assets 2017: $58,261Liabilities 2017: $0Net Assets 2017: $58,2612017Assets 2018: $74,682Liabilities 2018: $0Net Assets 2018: $74,6822018Assets 2019: $35,163Liabilities 2019: $0Net Assets 2019: $35,1632019Assets 2020: $41,691Liabilities 2020: $0Net Assets 2020: $41,6912020Assets 2021: $79,882Liabilities 2021: $0Net Assets 2021: $79,8822021Assets 2022: $161,892Liabilities 2022: $0Net Assets 2022: $161,8922022Assets 2023: $205,161Liabilities 2023: $0Net Assets 2023: $205,1612023Assets 2024: $185,639Liabilities 2024: $0Net Assets 2024: $185,6392024Assets 2025: $253,498Liabilities 2025: $30,968Net Assets 2025: $222,5302025

Highlighted filing

2017

Assets$58,261
Liabilities$0
Net Assets$58,261

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2012: $181,448Expenses 2012: $164,906Net Income 2012: $16,5422012Revenue 2013: $227,722Expenses 2013: $208,448Net Income 2013: $19,2742013Revenue 2014: $236,806Expenses 2014: $225,054Net Income 2014: $11,7522014Revenue 2015: $211,425Expenses 2015: $203,344Net Income 2015: $8,0812015Revenue 2016: $229,643Expenses 2016: $238,944Net Income 2016: -$9,3012016Revenue 2017: $640,875Expenses 2017: $632,697Net Income 2017: $8,1782017Revenue 2018: $215,092Expenses 2018: $198,671Net Income 2018: $16,4212018Revenue 2019: $186,394Expenses 2019: $225,913Net Income 2019: -$39,5192019Revenue 2020: $238,641Expenses 2020: $232,113Net Income 2020: $6,5282020Revenue 2021: $271,689Expenses 2021: $233,498Net Income 2021: $38,1912021Revenue 2022: $282,376Expenses 2022: $200,366Net Income 2022: $82,0102022Revenue 2023: $259,095Expenses 2023: $281,339Net Income 2023: -$22,2442023Revenue 2024: $261,483Expenses 2024: $289,428Net Income 2024: -$27,9452024Revenue 2025: $439,159Expenses 2025: $402,268Net Income 2025: $36,8912025

Highlighted filing

2017

Revenue$640,875
Expenses$632,697
Net Income$8,178
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Sep 26, 2017
Return Version
2016v3.0
Gross Receipts
$640,875
Mission and Program Overview

Mission

This is a collegiate chapter operating as a separate unit within the national sorority organization. The purpose is to provide meals, housing, and programs for the local social sorority members.

To provide meals, housing and programs for the local social fraternity members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$50,083$58,261▲ $8,178
Rtn Earn Endowment Incm Other Fnds$50,083$58,261▲ $8,178
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$50,083$58,261▲ $8,178
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$50,083$58,261▲ $8,178
Total Liabilities and Net Assets / Fund Balance$50,083$58,261▲ $8,178
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hannah LeggettPresident
Leah JesseeAsst VP Finance
Audrey MoeglinAsst VP Finance 2
Margaret FordPanhellenic Delegate
Hannah TracySecretary
Janelle HuffmanTreasurer
Morgan LloydVP Community Service
Kaylee ReedVP Membership
Taylor MerrickVP New Member Ed
Julia MaierVP Operations
Hope KaneVP Public Relations
Megan ToffeyVP Standards
Revenue and Support

Revenue Composition

Contributions and Grants
$1,975
Program Service Revenue
$631,985
Investment Income
$0
Other Revenue
$6,915
All Other Contributions
$1,975
Change in Net Assets
$8,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$596,718
Grants and Similar Amounts Paid$35,979
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$35,979--$35,979
Other Expenses$5,465--$5,465
Fees for Services Accounting$600--$600
Total Functional Expenses$632,697$0$0$632,697
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Nest - Center for Women Children and FamiliesLexington, KY501(c)3donation$32,853
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,915
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The Organization's Form 990 is prepared by a certified public accountant experienced in the area of non-profit taxation. The Board makes a cursory review of the return to make sure no material omissions or misstatements are made on the return before it is filed. Once approved, the return is signed by an authorized agent and filed.

Form 990, Part VI, Section B, line 12C

The governing board monitors the conflict of interest policy by reviewing with members each year and prohibits activities that would be inapppropriate.

Form 990, Part VI, Section C, line 19

Upon request, within one week of request.

Filing and Contact Details

Filer

Filer Name
Kappa Delta Epsilon
EIN
61-0469791
Phone
3092420011
Address
323 Columbia Terrace, Lexington, KY 40508

Signing Officer

Name
Janelle Huffman
Title
Treasurer
Phone
3092420011
Signed
2017-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janelle Huffman
Formed
1910
Legal Domicile
Ky
Voting Board Members
180
Independent Board Members
180
Employees
0
Volunteers
26

Preparer

Firm
Robinson Grimes & Company PC
Address
PO Box 4299, Columbus, GA 31914
Preparer
Kristine P Braxton CPA
Phone
7063245435
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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0ASST VP FINANCE 2
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASST VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PANHELLENIC DELEGATE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP COMMUNITY SERVICE
IRS990/Form990PartVIISectionAGrp/TitleTxt7VP MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt8VP NEW MEMBER ED
IRS990/Form990PartVIISectionAGrp/TitleTxt9VP OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP PUBLIC RELATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt11VP STANDARDS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization's Form 990 is prepared by a certified public accountant experienced in the area of non-profit taxation. The Board makes a cursory review of the return to make sure no material omissions or misstatements are made on the return before it is filed. Once approved, the return is signed by an authorized agent and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing board monitors the conflict of interest policy by reviewing with members each year and prohibits activities that would be inapppropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request, within one week of request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0323 Columbia Terrace
IRS990/USAddress/CityNm0Lexington
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040508
IRS990/VotingMembersGoverningBodyCnt0180
IRS990/VotingMembersIndependentCnt0180
IRS990/WebsiteAddressTxt0n/a
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANELLE HUFFMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03092420011
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kappa Delta Epsilon
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0University of Kentucky
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0610469791
ReturnHeader/Filer/PhoneNum03092420011
ReturnHeader/Filer/USAddress/AddressLine1Txt0323 Columbia Terrace
ReturnHeader/Filer/USAddress/CityNm0Lexington
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040508
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt012.155.205.50
ReturnHeader/FilingSecurityInformation/IPDt02017-09-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:39:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581374304
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Robinson Grimes & Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 4299
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbus
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031914
ReturnHeader/PreparerPersonGrp/PhoneNum07063245435
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristine P Braxton CPA
ReturnHeader/ReturnTs02017-10-24T08:52:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.53$0.31$2.23$4.39$4.02$0.37
2024Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$2.61$2.89$0.28
2023Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$2.59$2.81$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$2.82$2.00$0.82
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$2.72$2.33$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$2.39$2.32$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$1.86$2.26$0.40
2018Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$2.15$1.99$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.58$0.00$0.58$6.41$6.33$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$2.30$2.39$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$2.11$2.03$0.08
2014Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$2.37$2.25$0.12
2013Summary only. Only limited summary data is available for this year.$0.40$0.00$0.40$2.28$2.08$0.19
2012Summary only. Only limited summary data is available for this year.$0.20$0.00$1.81$1.65$0.17