Civic Intelligence

Kappa Sigma Fraternity - Delta Eta Chapter

EIN 72-1584727 • 501(c)7 • Los Angeles, CA

Profile

Local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.

10960 Wilshire BlvdLos Angeles, CA 90024

n/A

Siviq Scores

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

Liabilities / Assets

100th percentile

5.40x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

55th percentile

0.05x

Higher debt load relative to revenue than 55% of similar nonprofits.

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

Net Margin

19th percentile

-7.8%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-79%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

8th percentile

-19%

Faster revenue growth than 8% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$5,338

Down $20,086 (-79%) from 2024

Liabilities

Up

$28,840

Up $22,800 (+377%) from 2024

Net Assets

Down

-$23,502

Down $42,886 (-221%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin19th percentile

Revenue

Down

$548,295

Down $130,194 (-19%) from 2024

Expenses

Down

$591,183

Down $76,328 (-11%) from 2024

Net Income

Down

-$42,888

Down $53,866 (-491%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$200K$100K$0-$100KAssets 2012: $70,865Liabilities 2012: $0Net Assets 2012: $70,8652012Assets 2013: $62,259Liabilities 2013: $0Net Assets 2013: $62,2592013Assets 2014: $75,280Liabilities 2014: $500Net Assets 2014: $74,7802014Assets 2015: $75,229Liabilities 2015: $0Net Assets 2015: $75,2292015Assets 2016: $121,687Liabilities 2016: $2,400Net Assets 2016: $119,2872016Assets 2017: $144,863Liabilities 2017: $3,088Net Assets 2017: $141,7752017Assets 2018: $137,496Liabilities 2018: $3,088Net Assets 2018: $134,4082018Assets 2019: $140,357Liabilities 2019: $2,300Net Assets 2019: $138,0572019Assets 2020: $177,439Liabilities 2020: $8,340Net Assets 2020: $169,0992020Assets 2021: $44,145Liabilities 2021: $11,240Net Assets 2021: $32,9052021Assets 2022: $25,765Liabilities 2022: $8,890Net Assets 2022: $16,8752022Assets 2023: $14,584Liabilities 2023: $6,040Net Assets 2023: $8,5442023Assets 2024: $25,424Liabilities 2024: $6,040Net Assets 2024: $19,3842024Assets 2025: $5,338Liabilities 2025: $28,840Net Assets 2025: -$23,5022025

Highlighted filing

2025

Assets$5,338
Liabilities$28,840
Net Assets-$23,502
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

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

$1.0M$500K$0-$500KRevenue 2012: $638,250Expenses 2012: $590,854Net Income 2012: $47,3962012Revenue 2013: $626,469Expenses 2013: $633,577Net Income 2013: -$7,1082013Revenue 2014: $623,940Expenses 2014: $611,420Net Income 2014: $12,5202014Revenue 2015: $402,796Expenses 2015: $402,348Net Income 2015: $4482015Revenue 2016: $603,376Expenses 2016: $559,318Net Income 2016: $44,0582016Revenue 2017: $655,082Expenses 2017: $623,385Net Income 2017: $31,6972017Revenue 2018: $584,739Expenses 2018: $592,106Net Income 2018: -$7,3672018Revenue 2019: $558,742Expenses 2019: $555,091Net Income 2019: $3,6512019Revenue 2020: $647,960Expenses 2020: $616,951Net Income 2020: $31,0092020Revenue 2021: $278,125Expenses 2021: $413,989Net Income 2021: -$135,8642021Revenue 2022: $706,260Expenses 2022: $721,792Net Income 2022: -$15,5322022Revenue 2023: $584,172Expenses 2023: $592,502Net Income 2023: -$8,3302023Revenue 2024: $678,489Expenses 2024: $667,511Net Income 2024: $10,9782024Revenue 2025: $548,295Expenses 2025: $591,183Net Income 2025: -$42,8882025

Highlighted filing

2025

Revenue$548,295
Expenses$591,183
Net Income-$42,888
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,338
Liabilities
$28,840
Net assets
-$23,502
Revenue
$548,295
Expenses
$591,183
Net income
-$42,888
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.05$0.29$0.24$5.48$5.91$0.43
2024Detailed filing. Detailed filing data is available for this year.$0.25$0.06$0.19$6.78$6.68$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.15$0.06$0.09$5.84$5.93$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.26$0.09$0.17$7.06$7.22$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.44$0.11$0.33$2.78$4.14$1.36
2020Summary only. Only limited summary data is available for this year.$1.77$0.08$1.69$6.48$6.17$0.31
2019Summary only. Only limited summary data is available for this year.$1.40$0.02$1.38$5.59$5.55$0.04
2018Summary only. Only limited summary data is available for this year.$1.37$0.03$1.34$5.85$5.92$0.07
2017Summary only. Only limited summary data is available for this year.$1.45$0.03$1.42$6.55$6.23$0.32
2016Summary only. Only limited summary data is available for this year.$1.22$0.02$1.19$6.03$5.59$0.44
2015Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$4.03$4.02$0.00
2014Summary only. Only limited summary data is available for this year.$0.75$0.01$0.75$6.24$6.11$0.13
2013Summary only. Only limited summary data is available for this year.$0.62$0.00$0.62$6.26$6.34$0.07
2012Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$6.38$5.91$0.47
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Jul 9, 2025
Return Version
2024v5.2
Gross Receipts
$548,295
Mission and Program Overview

Mission

Local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$25,424$5,341▼ $20,083
Accounts Receivable$0$-3▼ $3
Rtn Earn Endowment Incm Other Fnds$19,384$-23,502▼ $42,886
Total Assets$25,424$5,338▼ $20,086
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses-$21,000-
Other Liabilities$6,040$7,840▲ $1,800
Total Liabilities$6,040$28,840▲ $22,800
Net Assets / Fund Balance
Total Net Assets Fund Balance$19,384$-23,502▼ $42,886
Total Liabilities and Net Assets / Fund Balance$25,424$5,338▼ $20,086

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$0--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Pedro SantosPresident
Colin LamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$548,295
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-42,888
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$591,183
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$240,394$0$0$240,394
All Other Expenses$188,328$0$0$188,328
Fees for Services Other$93,719$0$0$93,719
Payments to Affiliates$36,914$0$0$36,914
Fees for Services Accounting$25,350$0$0$25,350
Office Expenses$4,270$0$0$4,270
Conferences and Meetings$2,208$0$0$2,208
Total Functional Expenses$591,183$0$0$591,183
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
Due Parents Club$6,040
Prepaid Summer Income$1,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Fraternity - Delta Eta Chapter
EIN
72-1584727
Phone
3102085474
Address
10960 Wilshire Blvd, Los Angeles, CA 90024

Signing Officer

Name
Colin Lam
Title
Treasurer
Phone
3102085474
Signed
2025-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pedro Santos
Formed
1932
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
5

Preparer

Firm
Bresee-warner
Address
10960 WILSHIRE BLVD STE 1510, LOS ANGELES, CA 90024
Preparer
Cody Kosycarz CPA
Phone
3102085474
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“Organization has members. Organization does not have stockholders.”

Pt VI, Line 7A

“Members of the governing body are elected by all members of the organization according to its bylaws.”

Pt VI, Line 7B

“All decisions of the governing body are subject to approval of the organizations members according to its bylaws.”

Pt VI, Line 8A

“Yes, according to its bylaws.”

Pt VI, Line 8B

“Yes, according to its bylaws.”

Pt VI, Line 11B

“A copy of Form 990 is provided to the members of the governing body.”

Pt VI, Line 19

“The organization makes its governing documents and financial statements available to the public in accordance with its national governing body and in accordance with its bylaws.”

Form 990, Part III, Line 4D

“National - Dues paid to National fraternity 33453.”

Form 990, Part IX, Line 24E

“Chapter:Brotherhood (Spring) 1533. 1533.”

Form 990, Part IX, Line 24E

“Chapter:Composite 2469. 2469.”

Form 990, Part IX, Line 24E

“Chapter:Rushing Exp (Fall) 29060. 29060.”

Form 990, Part IX, Line 24E

“Chapter:Rushing Exp. (Spring) 26827. 26827.”

Form 990, Part IX, Line 24E

“Chapter:Scholarships 20500. 20500.”

Form 990, Part IX, Line 24E

“Chapter:Social Exp. (Fall) 42371. 42371.”

Form 990, Part IX, Line 24E

“Chapter:Social Exp. (Spring) 18215. 18215.”

Form 990, Part IX, Line 24E

“Chapter:Brotherhood (Fall) 1872. 1872.”

Form 990, Part IX, Line 24E

“Chapter:Parents Weekend 9871. 9871.”

Form 990, Part IX, Line 24E

“Chapter:Gifts & Donations (Sororities) 2972. 2972.”

Form 990, Part IX, Line 24E

“Chapter:Alumni Relations/Golf Tour. 630. 630.”

Form 990, Part IX, Line 24E

“Chapter:Formal (Spring) 4701. 4701.”

Form 990, Part IX, Line 24E

“Chapter:Formal (Fall) 7814. 7814.”

Form 990, Part IX, Line 24E

“Chapter:Homecoming 12073. 12073.”

Form 990, Part IX, Line 24E

“Chapter:Miscellaneous Chapter Expense 950. 950.”

Form 990, Part IX, Line 24E

“Chapter:New Member Education (Fall) 1667. 1667.”

Form 990, Part IX, Line 24E

“Chapter:Social Equipment/Risers 4803. 4803.”

Raw XML Appendix360 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt021000
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt0-3
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0188328
IRS990/AllOtherExpensesGrp/TotalAmt0188328
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Bresee-Warner
IRS990/BooksInCareOfDetail/PhoneNum03102085474
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt010960 Wilshire Blvd Ste 1510
IRS990/BooksInCareOfDetail/USAddress/CityNm0Los Angeles
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd090024
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt025424
IRS990/CashNonInterestBearingGrp/EOYAmt05341
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02208
IRS990/ConferencesMeetingsGrp/TotalAmt02208
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt08162
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0548295
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0591183
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-42888
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0591183
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0548295
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0House
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0272806
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt025350
IRS990/FeesForServicesAccountingGrp/TotalAmt025350
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt093719
IRS990/FeesForServicesOtherGrp/TotalAmt093719
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/PersonNm0Pedro Santos
IRS990/Form990PartVIISectionAGrp/PersonNm1Colin Lam
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01932
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingAmt08162
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0548295
IRS990/GrossReceiptsForPublicUseAmt00
IRS990/GroupExemptionNum00262
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitiationFeesAndCapContriAmt06000
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0540133
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Local chapter of national college fraternity providing room and board, meeting facilities, and social activities for members only.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt019384
IRS990/NetAssetsOrFundBalancesEOYAmt0-23502
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt0240394
IRS990/OccupancyGrp/TotalAmt0240394
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt04270
IRS990/OfficeExpensesGrp/TotalAmt04270
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt06040
IRS990/OtherLiabilitiesGrp/EOYAmt07840
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt036914
IRS990/PaymentsToAffiliatesGrp/TotalAmt036914
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Pedro Santos
IRS990/PriorPeriodAdjustmentsAmt02
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Chapter
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0196465
IRS990/ProgSrvcAccomActy3Grp/Desc0Kitchen
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt088459
IRS990/ProgSrvcAccomActyOtherGrp/Desc0National - Dues paid to National fraternity
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt033453
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0678489
IRS990/PYOtherExpensesAmt0667511
IRS990/PYOtherRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt010978
IRS990/PYTotalExpensesAmt0667511
IRS990/PYTotalRevenueAmt0678489
IRS990/ReconcilationRevenueExpnssAmt0-42888
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt019384
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-23502
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Undeposited Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06040
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due Parents Club
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Prepaid Summer Income
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalLiabilityAmt07840
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members. Organization does not have stockholders.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members of the governing body are elected by all members of the organization according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All decisions of the governing body are subject to approval of the organizations members according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Yes, according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Yes, according to its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A copy of Form 990 is provided to the members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents and financial statements available to the public in accordance with its national governing body and in accordance with its bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7National - Dues paid to National fraternity 33453.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Chapter:Brotherhood (Spring) 1533. 1533.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Chapter:Composite 2469. 2469.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Chapter:Rushing Exp (Fall) 29060. 29060.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Chapter:Rushing Exp. (Spring) 26827. 26827.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Chapter:Scholarships 20500. 20500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Chapter:Social Exp. (Fall) 42371. 42371.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Chapter:Social Exp. (Spring) 18215. 18215.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Chapter:Brotherhood (Fall) 1872. 1872.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Chapter:Parents Weekend 9871. 9871.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Chapter:Gifts & Donations (Sororities) 2972. 2972.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Chapter:Alumni Relations/Golf Tour. 630. 630.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Chapter:Formal (Spring) 4701. 4701.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Chapter:Formal (Fall) 7814. 7814.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Chapter:Homecoming 12073. 12073.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22Chapter:Miscellaneous Chapter Expense 950. 950.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23Chapter:New Member Education (Fall) 1667. 1667.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Chapter:Social Equipment/Risers 4803. 4803.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0No
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Kappa Sigma - Delta Eta Ltd
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0952267996
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (c) (7)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Fraternity house corporation.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08141 E 2nd Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Downey
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd090241
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0178000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Prevailing rate
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1among local
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2chapters of national
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3college fraternities.
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Kappa Sigma - Delta Eta Ltd
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Lease
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt025424
IRS990/TotalAssetsEOYAmt05338
IRS990/TotalAssetsGrp/BOYAmt025424
IRS990/TotalAssetsGrp/EOYAmt05338
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0548295
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0591183
IRS990/TotalFunctionalExpensesGrp/TotalAmt0591183
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06040
IRS990/TotalLiabilitiesEOYAmt028840
IRS990/TotalLiabilitiesGrp/BOYAmt06040
IRS990/TotalLiabilitiesGrp/EOYAmt028840
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019384
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-23502
IRS990/TotalOtherProgSrvcExpenseAmt033453
IRS990/TotalProgramServiceExpensesAmt0591183
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0548295
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05338
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010960 Wilshire Blvd Ste 1510
IRS990/USAddress/CityNm0Los Angeles
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090024
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Colin Lam
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03102085474
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kappa Sigma Fraternity - Delta Eta Chapter
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0721584727
ReturnHeader/Filer/PhoneNum03102085474
ReturnHeader/Filer/USAddress/AddressLine1Txt010960 Wilshire Blvd
ReturnHeader/Filer/USAddress/CityNm0Los Angeles
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090024
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830976902
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRESEE-WARNER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010960 WILSHIRE BLVD STE 1510
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090024
ReturnHeader/PreparerPersonGrp/PhoneNum03102085474
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cody Kosycarz CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-12T10:35:39-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.