Civic Intelligence

Kappa Sigma Fraternity

990 • Fiscal year 2021 • EIN 64-0342650

Jun 01, 2020 to May 31, 2021 • Filed on Mar 08, 2022

PO Box KSMississippi State, MS 39762

(662) 328-5387

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Net Margin

13th percentile

-12%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2021 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2021

Asset Growth

2nd percentile

-42%

Faster asset growth than 2% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

17th percentile

-11%

Faster revenue growth than 17% of similar nonprofits.

2021 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$148,047

Down $108,311 (-42%) from 2020

Net Assets

Down

$147,459

Down $107,846 (-42%) from 2020

Liabilities

Down

$588

Down $465 (-44%) from 2020

Revenue

Down

$918,681

Down $118,643 (-11%) from 2020

Expenses

Up

$1,026,527

Up $54,347 (+5.6%) from 2020

Net Income

Down

-$107,846

Down $172,990 (-266%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2010: $20,091Liabilities 2010: $6,198Net Assets 2010: $13,8932010Assets 2011: $46,011Liabilities 2011: $2,244Net Assets 2011: $43,7672011Assets 2012: $7,602Liabilities 2012: $3,692Net Assets 2012: $3,9102012Assets 2013: $40,202Liabilities 2013: $11,440Net Assets 2013: $28,7622013Assets 2014: $67,484Liabilities 2014: $2,778Net Assets 2014: $64,7062014Assets 2015: $68,859Liabilities 2015: $3,910Net Assets 2015: $64,9492015Assets 2016: $99,987Liabilities 2016: $4,170Net Assets 2016: $95,8172016Assets 2017: $283,408Liabilities 2017: $7,130Net Assets 2017: $276,2782017Assets 2018: $331,446Liabilities 2018: $3,074Net Assets 2018: $328,3722018Assets 2019: $190,768Liabilities 2019: $607Net Assets 2019: $190,1612019Assets 2020: $256,358Liabilities 2020: $1,053Net Assets 2020: $255,3052020Assets 2021: $148,047Liabilities 2021: $588Net Assets 2021: $147,4592021Assets 2022: $177,698Liabilities 2022: $10,542Net Assets 2022: $167,1562022Assets 2023: $145,603Liabilities 2023: $5,952Net Assets 2023: $139,6512023Assets 2024: $138,069Liabilities 2024: $8,637Net Assets 2024: $129,4322024Assets 2025: $43,284Liabilities 2025: $61,821Net Assets 2025: -$18,5372025

Highlighted filing

2021

Assets$148,047
Liabilities$588
Net Assets$147,459

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $255,517Expenses 2010: $300,755Net Income 2010: -$45,2382010Expenses 2011: $534,0582011Expenses 2012: $581,4102012Expenses 2013: $657,4762013Revenue 2014: $803,413Expenses 2014: $767,469Net Income 2014: $35,9442014Revenue 2015: $738,874Expenses 2015: $738,633Net Income 2015: $2412015Revenue 2016: $831,820Expenses 2016: $800,956Net Income 2016: $30,8642016Revenue 2017: $976,206Expenses 2017: $795,745Net Income 2017: $180,4612017Revenue 2018: $923,691Expenses 2018: $875,640Net Income 2018: $48,0512018Revenue 2019: $1,032,540Expenses 2019: $1,170,751Net Income 2019: -$138,2112019Revenue 2020: $1,037,324Expenses 2020: $972,180Net Income 2020: $65,1442020Revenue 2021: $918,681Expenses 2021: $1,026,527Net Income 2021: -$107,8462021Revenue 2022: $1,095,356Expenses 2022: $1,068,201Net Income 2022: $27,1552022Revenue 2023: $1,163,081Expenses 2023: $1,190,586Net Income 2023: -$27,5052023Revenue 2024: $1,190,285Expenses 2024: $1,201,653Net Income 2024: -$11,3682024Revenue 2025: $1,019,305Expenses 2025: $1,167,272Net Income 2025: -$147,9672025

Highlighted filing

2021

Revenue$918,681
Expenses$1,026,527
Net Income-$107,846
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Mar 8, 2022
Return Version
2020v4.2
Gross Receipts
$918,681
Mission and Program Overview

Mission

To provide social activities for the members of the kappa sigma fraternity

To carry on social activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$208,667$128,638▼ $80,029
Accounts Receivable$47,391$18,173▼ $29,218
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$256,358$148,047▼ $108,311
Other Assets Total$300$1,236▲ $936
Liabilities
Other Liabilities$1,053$588▼ $465
Total Liabilities$1,053$588▼ $465
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$255,305$147,459▼ $107,846
Total Net Assets Fund Balance$255,305$147,459▼ $107,846
Total Liabilities and Net Assets / Fund Balance$256,358$148,047▼ $108,311

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$38,336-
Leasehold Improvements$0$68,817-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Walker JonesPresident
John AblesVice-president
Kenner ToddSecretary
Josh MurphyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$918,681
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-107,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$952,645
Salaries, Compensation, and Employee Benefits$73,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$361,873--$361,873
Other Expenses$78,400--$78,400
Other Salaries and Wages$66,829--$66,829
Payroll Taxes$7,053--$7,053
Fees for Services Accounting$6,000--$6,000
Travel$5,086--$5,086
Interest$80--$80
Total Functional Expenses$1,026,527$0$0$1,026,527
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholding$588
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

FRATERNITY MEMBERS

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

Fraternity members general vote

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

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity
EIN
64-0342650
Phone
6623285387
Address
PO BOX KS, MISSISSIPPI STATE, MS 39762

Signing Officer

Name
Josh Murphy
Title
Treasurer
Phone
6623285387
Signed
2022-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Murphy
Formed
1926
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
T E Lott & Company Pa
Address
PO BOX 471, COLUMBUS, MS 39703
Preparer
J Michael Prince CPA
Phone
6623285387
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

National dues: program service expenses 54,915. Management and general expenses 0. Fundraising expenses 0. Total expenses 54,915. Member resignation: program service expenses 33,753. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,753. Charity classic: program service expenses 30,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,150. House / office supplies: program service expenses 30,042. Management and general expenses 0. Fundraising expenses 0. Total expenses 30,042. Utilities: program service expenses 29,278. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,278. Social: program service expenses 24,767. Management and general expenses 0. Fundraising expenses 0. Total expenses 24,767. Brotherhood development: program service expenses 22,473. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,473. Officers discount: program service expenses 22,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,000. Rush supplies: program service expenses 15,877. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,877. Miscellaneous: program service expenses 14,520. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,520. Telecommunications and tv: program service expenses 11,324. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,324. Discount expense: program service expenses 8,870. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,870. Donations to various charities: program service expenses 8,765. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,765. Damage deposit: program service expenses 8,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,400. Pictures: program service expenses 7,281. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,281. House/equipment repairs: program service expenses 7,169. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,169. Ifc: program service expenses 7,119. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,119. Formal expense: program service expenses 5,075. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,075. Bad debt: program service expenses 4,380. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,380. Vanco fees: program service expenses 4,227. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,227. Contract labor: program service expenses 4,021. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,021. South seas: program service expenses 3,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,000. T shirt: program service expenses 2,028. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,028. Waste management: program service expenses 1,635. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,635. Security: program service expenses 585. Management and general expenses 0. Fundraising expenses 0. Total expenses 585. Landscape: program service expenses 265. Management and general expenses 0. Fundraising expenses 0. Total expenses 265. Postage: program service expenses 228. Management and general expenses 0. Fundraising expenses 0. Total expenses 228. Alumni and pledge functions: program service expenses -274. Management and general expenses 0. Fundraising expenses 0. Total expenses -274.

Raw XML Appendix328 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt047391
IRS990/AccountsReceivableGrp/EOYAmt018173
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CARRY ON SOCIAL ACTIVITIES
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0361873
IRS990/AllOtherExpensesGrp/TotalAmt0361873
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0J MICHAEL PRINCE CPA CO TE LO
IRS990/BooksInCareOfDetail/PhoneNum06623285387
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 471
IRS990/BooksInCareOfDetail/USAddress/CityNm0COLUMBUS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0397030471
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0208667
IRS990/CashNonInterestBearingGrp/EOYAmt0128638
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0918681
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0952645
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-107846
IRS990/CYSalariesCompEmpBnftPaidAmt073882
IRS990/CYTotalExpensesAmt01026527
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0918681
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE SOCIAL ACTIVITIES FOR THE MEMBERS OF THE KAPPA SIGMA FRATERNITY
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt01026527
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06000
IRS990/FeesForServicesAccountingGrp/TotalAmt06000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0WALKER JONES
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN ABLES
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSH MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNER TODD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0918681
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt00
IRS990/InterestGrp/ProgramServicesAmt080
IRS990/InterestGrp/TotalAmt080
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0107153
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0107153
IRS990/LegalDomicileStateCd0MS
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0918681
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE SOCIAL ACTIVITIES FOR THE MEMBERS OF THE KAPPA SIGMA FRATERNITY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0255305
IRS990/NetAssetsOrFundBalancesEOYAmt0147459
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0255305
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0147459
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0300
IRS990/OtherAssetsTotalGrp/EOYAmt01236
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1RENT EXPENSE
IRS990/OtherExpensesGrp/Desc2REFUNDS TO MEMBERS
IRS990/OtherExpensesGrp/Desc3PARLOR FEE EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt0299585
IRS990/OtherExpensesGrp/ProgramServicesAmt1114902
IRS990/OtherExpensesGrp/ProgramServicesAmt286719
IRS990/OtherExpensesGrp/ProgramServicesAmt378400
IRS990/OtherExpensesGrp/TotalAmt0299585
IRS990/OtherExpensesGrp/TotalAmt1114902
IRS990/OtherExpensesGrp/TotalAmt286719
IRS990/OtherExpensesGrp/TotalAmt378400
IRS990/OtherLiabilitiesGrp/BOYAmt01053
IRS990/OtherLiabilitiesGrp/EOYAmt0588
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066829
IRS990/OtherSalariesAndWagesGrp/TotalAmt066829
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt07053
IRS990/PayrollTaxesGrp/TotalAmt07053
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOSH MURPHY
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01037324
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0858119
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt065144
IRS990/PYSalariesCompEmpBnftPaidAmt0114061
IRS990/PYTotalExpensesAmt0972180
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01037324
IRS990/ReconcilationRevenueExpnssAmt0-107846
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038336
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt038336
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt068817
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt068817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0588
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0588
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRATERNITY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRATERNITY MEMBERS GENERAL VOTE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NATIONAL DUES: PROGRAM SERVICE EXPENSES 54,915. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,915. MEMBER RESIGNATION: PROGRAM SERVICE EXPENSES 33,753. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,753. CHARITY CLASSIC: PROGRAM SERVICE EXPENSES 30,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,150. HOUSE / OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 30,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,042. UTILITIES: PROGRAM SERVICE EXPENSES 29,278. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,278. SOCIAL: PROGRAM SERVICE EXPENSES 24,767. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,767. BROTHERHOOD DEVELOPMENT: PROGRAM SERVICE EXPENSES 22,473. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,473. OFFICERS DISCOUNT: PROGRAM SERVICE EXPENSES 22,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,000. RUSH SUPPLIES: PROGRAM SERVICE EXPENSES 15,877. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,877. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 14,520. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,520. TELECOMMUNICATIONS AND TV: PROGRAM SERVICE EXPENSES 11,324. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,324. DISCOUNT EXPENSE: PROGRAM SERVICE EXPENSES 8,870. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,870. DONATIONS TO VARIOUS CHARITIES: PROGRAM SERVICE EXPENSES 8,765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,765. DAMAGE DEPOSIT: PROGRAM SERVICE EXPENSES 8,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,400. PICTURES: PROGRAM SERVICE EXPENSES 7,281. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,281. HOUSE/EQUIPMENT REPAIRS: PROGRAM SERVICE EXPENSES 7,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,169. IFC: PROGRAM SERVICE EXPENSES 7,119. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,119. FORMAL EXPENSE: PROGRAM SERVICE EXPENSES 5,075. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,075. BAD DEBT: PROGRAM SERVICE EXPENSES 4,380. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,380. VANCO FEES: PROGRAM SERVICE EXPENSES 4,227. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,227. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 4,021. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,021. SOUTH SEAS: PROGRAM SERVICE EXPENSES 3,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,000. T SHIRT: PROGRAM SERVICE EXPENSES 2,028. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,028. WASTE MANAGEMENT: PROGRAM SERVICE EXPENSES 1,635. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,635. SECURITY: PROGRAM SERVICE EXPENSES 585. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 585. LANDSCAPE: PROGRAM SERVICE EXPENSES 265. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 265. POSTAGE: PROGRAM SERVICE EXPENSES 228. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 228. ALUMNI AND PLEDGE FUNCTIONS: PROGRAM SERVICE EXPENSES -274. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -274.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY HOUSE CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0203849680
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHAPTER HOUSE RENTAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt048 AVERY CIRCLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JACKSON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd039211
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY HOUSE CORPORATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0256358
IRS990/TotalAssetsEOYAmt0148047
IRS990/TotalAssetsGrp/BOYAmt0256358
IRS990/TotalAssetsGrp/EOYAmt0148047
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0918681
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01026527
IRS990/TotalFunctionalExpensesGrp/TotalAmt01026527
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01053
IRS990/TotalLiabilitiesEOYAmt0588
IRS990/TotalLiabilitiesGrp/BOYAmt01053
IRS990/TotalLiabilitiesGrp/EOYAmt0588
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0255305
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0147459
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01026527
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0918681
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0256358
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0148047
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05086
IRS990/TravelGrp/TotalAmt05086
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX KS
IRS990/USAddress/CityNm0MISSISSIPPI STATE
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039762
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSH MURPHY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06623285387
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DELTA CHI CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0640342650
ReturnHeader/Filer/PhoneNum06623285387
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX KS
ReturnHeader/Filer/USAddress/CityNm0MISSISSIPPI STATE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd039762
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640575804
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0T E LOTT & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 471
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd039703
ReturnHeader/PreparerPersonGrp/PhoneNum06623285387
ReturnHeader/PreparerPersonGrp/PreparationDt02022-03-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J MICHAEL PRINCE CPA
ReturnHeader/ReturnTs02022-03-10T11:03:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MURPHY
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.06$0.02$1.02$1.17$0.15
2024Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$1.19$1.20$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$1.16$1.19$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$1.10$1.07$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$0.92$1.03$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$1.04$0.97$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$1.03$1.17$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.92$0.88$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.01$0.28$0.98$0.80$0.18
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.83$0.80$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$0.74$0.74$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$0.80$0.77$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.01$0.03$0.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.00$0.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.04$0.53
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.01$0.01$0.26$0.30$0.05