Civic Intelligence

Kappa Sigma Home Building Corporati

EIN 72-6028372 • 501(c)2 • Napoleonville, LA

Profile

Provide lodging for college students

PO Box 250Napoleonville, LA 70390

n/A

Siviq Scores

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

Liabilities / Assets

68th percentile

0.12x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.47x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2025

Net Margin

77th percentile

40%

Higher net margin than 77% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

501(c)2 • <$500k nonprofits • Source year 2025

Asset Growth

85th percentile

7.9%

Faster asset growth than 85% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

52nd percentile

-0.4%

Faster revenue growth than 52% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$237,746

Up $17,402 (+7.9%) from 2024

Liabilities

Down

$28,307

Down $6,578 (-19%) from 2024

Net Assets

Up

$209,439

Up $23,980 (+13%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin77th percentile

Revenue

Down

$60,453

Down $251 (-0.4%) from 2024

Expenses

Up

$36,473

Up $1,311 (+3.7%) from 2024

Net Income

Down

$23,980

Down $1,562 (-6.1%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth85th percentile

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

$400K$300K$200K$100K$0Assets 2012: $242,544Liabilities 2012: $58,1822012Assets 2013: $225,355Liabilities 2013: $48,1352013Assets 2014: $240,754Liabilities 2014: $30,8932014Assets 2015: $252,389Liabilities 2015: $17,1472015Assets 2016: $305,150Liabilities 2016: $3,7752016Assets 2017: $339,069Liabilities 2017: $1,2812017Assets 2018: $86,038Liabilities 2018: $20,8662018Assets 2019: $93,231Liabilities 2019: $8,0282019Assets 2020: $105,762Liabilities 2020: $8,0212020Assets 2021: $134,519Liabilities 2021: $11,396Net Assets 2021: $123,1232021Assets 2022: $152,553Liabilities 2022: $15,967Net Assets 2022: $136,5862022Assets 2023: $161,171Liabilities 2023: $1,254Net Assets 2023: $159,9172023Assets 2024: $220,344Liabilities 2024: $34,885Net Assets 2024: $185,4592024Assets 2025: $237,746Liabilities 2025: $28,307Net Assets 2025: $209,4392025

Highlighted filing

2025

Assets$237,746
Liabilities$28,307
Net Assets$209,439
Open 2025 Filing

Operations Trend

Revenue Growth52nd percentile

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

$400K$200K$0-$200K-$400KRevenue 2012: $86,477Expenses 2012: $92,413Net Income 2012: -$5,9362012Revenue 2013: $142,910Expenses 2013: $150,052Net Income 2013: -$7,1422013Revenue 2014: $85,225Expenses 2014: $52,584Net Income 2014: $32,6412014Revenue 2015: $84,387Expenses 2015: $59,003Net Income 2015: $25,3842015Revenue 2016: $117,620Expenses 2016: $51,487Net Income 2016: $66,1332016Revenue 2017: $84,506Expenses 2017: $48,093Net Income 2017: $36,4132017Revenue 2018: $63,481Expenses 2018: $336,099Net Income 2018: -$272,6182018Revenue 2019: $60,184Expenses 2019: $40,151Net Income 2019: $20,0332019Revenue 2020: $65,544Expenses 2020: $53,006Net Income 2020: $12,5382020Revenue 2021: $60,334Expenses 2021: $34,952Net Income 2021: $25,3822021Revenue 2022: $60,365Expenses 2022: $46,901Net Income 2022: $13,4642022Revenue 2023: $63,192Expenses 2023: $39,863Net Income 2023: $23,3292023Revenue 2024: $60,704Expenses 2024: $35,162Net Income 2024: $25,5422024Revenue 2025: $60,453Expenses 2025: $36,473Net Income 2025: $23,9802025

Highlighted filing

2025

Revenue$60,453
Expenses$36,473
Net Income$23,980
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$237,746
Liabilities
$28,307
Net assets
$209,439
Revenue
$60,453
Expenses
$36,473
Net income
$23,980
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.38$0.28$2.09$0.60$0.36$0.24
2024Detailed filing. Detailed filing data is available for this year.$2.20$0.35$1.85$0.61$0.35$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.61$0.01$1.60$0.63$0.40$0.23
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.16$1.37$0.60$0.47$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.11$1.23$0.60$0.35$0.25
2020Summary only. Only limited summary data is available for this year.$1.06$0.08$0.66$0.53$0.13
2019Summary only. Only limited summary data is available for this year.$0.93$0.08$0.60$0.40$0.20
2018Summary only. Only limited summary data is available for this year.$0.86$0.21$0.63$3.36$2.73
2017Summary only. Only limited summary data is available for this year.$3.39$0.01$0.85$0.48$0.36
2016Summary only. Only limited summary data is available for this year.$3.05$0.04$1.18$0.51$0.66
2015Summary only. Only limited summary data is available for this year.$2.52$0.17$0.84$0.59$0.25
2014Summary only. Only limited summary data is available for this year.$2.41$0.31$0.85$0.53$0.33
2013Summary only. Only limited summary data is available for this year.$2.25$0.48$1.43$1.50$0.07
2012Summary only. Only limited summary data is available for this year.$2.43$0.58$0.86$0.92$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 16, 2025
Return Version
2024v5.0
Gross Receipts
$60,453
Mission and Program Overview

Mission

Probide lodging for college students

Provide lodging for college students

Program Services

DescriptionGrantsExpenses
PROVIDES LODGING AND MEETING FACILITIES FOR UNDERGRADUATE STUDENTS AT LSU. FORTY THREE STUDENTS CAN BE ACCOMODATED FOR LODGING AND 150 IN THE MEETING FACILITY.--
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL WAGUESPACKTreasurer-$0--
JOHN STAPLESPresident-$0--
Filing and Contact Details

Filer

Filer Name
Kappa Sigma Home Building Corporati
EIN
72-6028372
Phone
9853692515
Address
PO BOX 250, NAPOLEONVILLE, LA 70390

Signing Officer

Name
Michael Waguespack
Title
Treasurer
Phone
9853692515
Signed
2025-09-16

Preparer

Firm
Waguespack Gallagher & Ourso LLC
Address
PO BOX 250, NAPOLEONVILLE, LA 70390
Preparer
Tia T Ourso CPA
Phone
9853692515
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Rent 60,000 other income 453 total 60,453”

Form 990-ez, Part I, Line 16

“Expenses office and postage 36 insurance 4,650 licenses and fees 1,110 depreciation 275 total 6,071”

Form 990-ez, Part II, Line 24

“Due from alumni association 11,465 11,465 due from other 2,351 0 utility deposit 500 500 due from maintenance fund 177,994 215,441 total 192,310 227,406”

Form 990-ez, Part II, Line 26

“Payroll tax payable 1,385 1,376 due to gamma chapter 33,500 24,931 due to star & crescent foundation 0 2,000”

Raw XML Appendix98 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JOHN STAPLES
IRS990EZ/BooksInCareOfDetail/PhoneNum09853692515
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04332 EMORY AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BATON ROUGE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd070808
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt027478
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt010059
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt023980
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0259
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0220344
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0237746
IRS990EZ/GrossReceiptsAmt060453
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0556
IRS990EZ/LandAndBuildingsGrp/EOYAmt0281
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0185459
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0209439
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0185459
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0209439
IRS990EZ/OccupancyRentUtltsAndMaintAmt03355
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL WAGUESPACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN STAPLES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0192310
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0227406
IRS990EZ/OtherExpensesTotalAmt06071
IRS990EZ/OtherRevenueTotalAmt060453
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE LODGING FOR COLLEGE STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDES LODGING AND MEETING FACILITIES FOR UNDERGRADUATE STUDENTS AT LSU. FORTY THREE STUDENTS CAN BE ACCOMODATED FOR LODGING AND 150 IN THE MEETING FACILITY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt026788
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt034885
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt028307
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036473
IRS990EZ/TotalRevenueAmt060453
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RENT 60,000 OTHER INCOME 453 TOTAL 60,453
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE AND POSTAGE 36 INSURANCE 4,650 LICENSES AND FEES 1,110 DEPRECIATION 275 TOTAL 6,071
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE FROM ALUMNI ASSOCIATION 11,465 11,465 DUE FROM OTHER 2,351 0 UTILITY DEPOSIT 500 500 DUE FROM MAINTENANCE FUND 177,994 215,441 TOTAL 192,310 227,406
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAX PAYABLE 1,385 1,376 DUE TO GAMMA CHAPTER 33,500 24,931 DUE TO STAR & CRESCENT FOUNDATION 0 2,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL WAGUESPACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09853692515
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA HOME BUILDING CORPORATI
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0726028372
ReturnHeader/Filer/PhoneNum09853692515
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 250
ReturnHeader/Filer/USAddress/CityNm0NAPOLEONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070390
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721515928
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WAGUESPACK GALLAGHER & OURSO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NAPOLEONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070390
ReturnHeader/PreparerPersonGrp/PhoneNum09853692515
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIA T OURSO CPA
ReturnHeader/ReturnTs02025-09-22T09:40:45-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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