Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.06x
Liabilities / Revenue
20th percentile
Higher debt load relative to revenue than 20% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Balance Sheet
Assets
Down$138,069
Down $7,534 (-5.2%) from 2023
Net Assets
Down$129,432
Down $10,219 (-7.3%) from 2023
Liabilities
Up$8,637
Up $2,685 (+45%) from 2023
Revenue And Expenses
Revenue
Up$1,190,285
Up $27,204 (+2.3%) from 2023
Expenses
Up$1,201,653
Up $11,067 (+0.9%) from 2023
Net Income
Up-$11,368
Up $16,137 (+59%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2023 to May 31, 2024
- Signed
- Apr 21, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $1,190,285
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $143,547 | $131,619 | ▼ $11,928 |
| Accounts Receivable | $1,756 | $6,150 | ▲ $4,394 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $145,603 | $138,069 | ▼ $7,534 |
| Other Assets Total | $300 | $300 | → $0 |
| Liabilities | |||
| Other Liabilities | $5,952 | $8,637 | ▲ $2,685 |
| Total Liabilities | $5,952 | $8,637 | ▲ $2,685 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $139,651 | $129,432 | ▼ $10,219 |
| Total Net Assets Fund Balance | $139,651 | $129,432 | ▼ $10,219 |
| Total Liabilities and Net Assets / Fund Balance | $145,603 | $138,069 | ▼ $7,534 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $38,335 | - |
| Leasehold Improvements | $0 | $68,818 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Nicholas House | President |
| Ethan Lindsey | Vice-president |
| Charlie Dunnaway | Secretary |
| Tyler Brown | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,190,285
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-11,368
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,021,670 |
| Salaries, Compensation, and Employee Benefits | $179,983 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $525,668 | - | - | $525,668 |
| Other Salaries and Wages | $163,864 | - | - | $163,864 |
| Other Expenses | $80,970 | - | - | $80,970 |
| Payroll Taxes | $16,119 | - | - | $16,119 |
| Fees for Services Accounting | $6,000 | - | - | $6,000 |
| Total Functional Expenses | $1,201,653 | $0 | $0 | $1,201,653 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Withholding | $5,087 |
| Damage Deposit | $3,550 |
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
- Tyler Brown
- Title
- Treasurer
- Phone
- 6623285387
- Signed
- 2025-04-21
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Tyler Brown
- 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
“Formal expense: program service expenses 78,594. Management and general expenses 0. Fundraising expenses 0. Total expenses 78,594. Charity classic: program service expenses 73,287. Management and general expenses 0. Fundraising expenses 0. Total expenses 73,287. Discount expense: program service expenses 59,361. Management and general expenses 0. Fundraising expenses 0. Total expenses 59,361. National dues: program service expenses 45,242. Management and general expenses 0. Fundraising expenses 0. Total expenses 45,242. Utilities: program service expenses 43,652. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,652. House / office supplies: program service expenses 34,211. Management and general expenses 0. Fundraising expenses 0. Total expenses 34,211. Rush supplies: program service expenses 26,659. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,659. Brotherhood development: program service expenses 22,307. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,307. House/equipment repairs: program service expenses 20,594. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,594. Gcm fees: program service expenses 19,426. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,426. Contract labor: program service expenses 12,920. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,920. Refunds to members: program service expenses 12,483. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,483. Damage deposit: program service expenses 11,550. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,550. Greek fee: program service expenses 8,740. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,740. Pictures: program service expenses 7,798. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,798. Ifc: program service expenses 7,665. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,665. Security: program service expenses 7,350. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,350. Donations to various charities: program service expenses 7,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,250. Miscellaneous: program service expenses 6,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,600. Travel and conferences: program service expenses 6,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,400. Officers discount: program service expenses 4,113. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,113. South seas: program service expenses 2,948. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,948. Telecommunications and tv: program service expenses 2,800. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,800. Workman's comp insurance: program service expenses 1,593. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,593. T shirt: program service expenses 1,557. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,557. Waste management: program service expenses 418. Management and general expenses 0. Fundraising expenses 0. Total expenses 418. Alumni and pledge functions: program service expenses 150. Management and general expenses 0. Fundraising expenses 0. Total expenses 150.”
FORM 990, PART XI, LINE 9:
“Prior period adjustment 1,149.”
Raw XML Appendix326 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1756 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6150 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO CARRY ON SOCIAL ACTIVITIES |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 525668 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 525668 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | J MICHAEL PRINCE CPA CO TE LO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6623285387 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 471 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COLUMBUS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 397030471 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 143547 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 131619 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1190285 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1021670 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -11368 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 179983 |
| IRS990/CYTotalExpensesAmt | 0 | 1201653 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1190285 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | TO PROVIDE SOCIAL ACTIVITIES FOR THE MEMBERS OF THE KAPPA SIGMA FRATERNITY |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1201653 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 6000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | NICHOLAS HOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ETHAN LINDSEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TYLER BROWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHARLIE DUNNAWAY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1926 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1190285 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 107153 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 107153 |
| IRS990/LegalDomicileStateCd | 0 | MS |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 1190285 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE SOCIAL ACTIVITIES FOR THE MEMBERS OF THE KAPPA SIGMA FRATERNITY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 139651 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 129432 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 139651 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 129432 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 300 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 300 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1149 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 1 | RENT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | PARLOR FEE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | SOCIAL |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 187781 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 126400 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 94851 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 80970 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 187781 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 126400 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 94851 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 80970 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5952 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 8637 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 163864 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 163864 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16119 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16119 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | TYLER BROWN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1163081 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1029835 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -27505 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 160751 |
| IRS990/PYTotalExpensesAmt | 0 | 1190586 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1163081 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -11368 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 38335 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 38335 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 68818 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 68818 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5087 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3550 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL WITHHOLDING |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DAMAGE DEPOSIT |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 8637 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FRATERNITY MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FRATERNITY MEMBERS GENERAL VOTE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | FORMAL EXPENSE: PROGRAM SERVICE EXPENSES 78,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 78,594. CHARITY CLASSIC: PROGRAM SERVICE EXPENSES 73,287. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 73,287. DISCOUNT EXPENSE: PROGRAM SERVICE EXPENSES 59,361. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 59,361. NATIONAL DUES: PROGRAM SERVICE EXPENSES 45,242. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 45,242. UTILITIES: PROGRAM SERVICE EXPENSES 43,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,652. HOUSE / OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 34,211. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 34,211. RUSH SUPPLIES: PROGRAM SERVICE EXPENSES 26,659. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,659. BROTHERHOOD DEVELOPMENT: PROGRAM SERVICE EXPENSES 22,307. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,307. HOUSE/EQUIPMENT REPAIRS: PROGRAM SERVICE EXPENSES 20,594. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,594. GCM FEES: PROGRAM SERVICE EXPENSES 19,426. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,426. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 12,920. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,920. REFUNDS TO MEMBERS: PROGRAM SERVICE EXPENSES 12,483. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,483. DAMAGE DEPOSIT: PROGRAM SERVICE EXPENSES 11,550. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,550. GREEK FEE: PROGRAM SERVICE EXPENSES 8,740. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,740. PICTURES: PROGRAM SERVICE EXPENSES 7,798. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,798. IFC: PROGRAM SERVICE EXPENSES 7,665. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,665. SECURITY: PROGRAM SERVICE EXPENSES 7,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,350. DONATIONS TO VARIOUS CHARITIES: PROGRAM SERVICE EXPENSES 7,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,250. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 6,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,600. TRAVEL AND CONFERENCES: PROGRAM SERVICE EXPENSES 6,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,400. OFFICERS DISCOUNT: PROGRAM SERVICE EXPENSES 4,113. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,113. SOUTH SEAS: PROGRAM SERVICE EXPENSES 2,948. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,948. TELECOMMUNICATIONS AND TV: PROGRAM SERVICE EXPENSES 2,800. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,800. WORKMAN'S COMP INSURANCE: PROGRAM SERVICE EXPENSES 1,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,593. T SHIRT: PROGRAM SERVICE EXPENSES 1,557. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,557. WASTE MANAGEMENT: PROGRAM SERVICE EXPENSES 418. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 418. ALUMNI AND PLEDGE FUNCTIONS: PROGRAM SERVICE EXPENSES 150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PRIOR PERIOD ADJUSTMENT 1,149. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | KAPPA SIGMA FRATERNITY HOUSE CORPORATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 203849680 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(7) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CHAPTER HOUSE RENTAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 48 AVERY CIRCLE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | JACKSON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 39211 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 225844 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | KAPPA SIGMA FRATERNITY HOUSE CORPORATION |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | K |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 145603 |
| IRS990/TotalAssetsEOYAmt | 0 | 138069 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 145603 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 138069 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1190285 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1201653 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1201653 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5952 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 8637 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 5952 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 8637 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 139651 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 129432 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1201653 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1190285 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 145603 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 138069 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX KS |
| IRS990/USAddress/CityNm | 0 | MISSISSIPPI STATE |
| IRS990/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990/USAddress/ZIPCd | 0 | 39762 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TYLER BROWN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6623285387 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAPPA SIGMA FRATERNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | DELTA CHI CHAPTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAPP |
| ReturnHeader/Filer/EIN | 0 | 640342650 |
| ReturnHeader/Filer/PhoneNum | 0 | 6623285387 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX KS |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MISSISSIPPI STATE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39762 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640575804 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | T E LOTT & COMPANY PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 471 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | COLUMBUS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39703 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6623285387 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-21 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | J MICHAEL PRINCE CPA |
| ReturnHeader/ReturnTs | 0 | 2025-04-21T16:15:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-05-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $138,069
- Liabilities
- $8,637
- Net assets
- $129,432
- Revenue
- $1,190,285
- Expenses
- $1,201,653
- Net income
- -$11,368