Civic Intelligence

Kappa Kappa Psi Fraternity

990 • Fiscal year 2016 • EIN 73-0593444

Jun 01, 2015 to May 31, 2016 • Filed on Jan 13, 2017

PO Box 849Stillwater, OK 74076

(405) 372-2333

Siviq Scores

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

Liabilities / Assets

41st percentile

0.05x

Higher debt load relative to assets than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

56th percentile

4.2%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

40th percentile

$35,766

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

52nd percentile

1.7%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

81st percentile

26%

Faster revenue growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,034,459

Up $17,791 (+1.7%) from 2015

Net Assets

Up

$981,077

Up $12,902 (+1.3%) from 2015

Liabilities

Up

$53,382

Up $4,889 (+10%) from 2015

Revenue

Up

$852,627

Up $174,362 (+26%) from 2015

Expenses

Up

$816,400

Up $147,881 (+22%) from 2015

Net Income

Up

$36,227

Up $26,481 (+272%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $873,388Liabilities 2011: $51,419Net Assets 2011: $821,9692011Assets 2012: $857,173Liabilities 2012: $22,181Net Assets 2012: $834,9922012Assets 2013: $981,690Liabilities 2013: $29,448Net Assets 2013: $952,2422013Assets 2014: $1,009,425Liabilities 2014: $56,878Net Assets 2014: $952,5472014Assets 2015: $1,016,668Liabilities 2015: $48,493Net Assets 2015: $968,1752015Assets 2016: $1,034,459Liabilities 2016: $53,382Net Assets 2016: $981,0772016Assets 2017: $1,233,359Liabilities 2017: $99,059Net Assets 2017: $1,134,3002017Assets 2018: $1,217,198Liabilities 2018: $62,803Net Assets 2018: $1,154,3952018Assets 2019: $1,399,028Liabilities 2019: $149,448Net Assets 2019: $1,249,5802019Assets 2020: $1,630,742Liabilities 2020: $309,847Net Assets 2020: $1,320,8952020Assets 2021: $2,157,742Liabilities 2021: $381,721Net Assets 2021: $1,776,0212021Assets 2022: $1,821,222Liabilities 2022: $331,339Net Assets 2022: $1,489,8832022Assets 2023: $1,821,222Liabilities 2023: $331,339Net Assets 2023: $1,489,8832023Assets 2024: $1,625,564Liabilities 2024: $536,988Net Assets 2024: $1,088,5762024

Highlighted filing

2016

Assets$1,034,459
Liabilities$53,382
Net Assets$981,077

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $521,9742011Expenses 2012: $629,0992012Expenses 2013: $580,8512013Revenue 2014: $729,069Expenses 2014: $736,944Net Income 2014: -$7,8752014Revenue 2015: $678,265Expenses 2015: $668,519Net Income 2015: $9,7462015Revenue 2016: $852,627Expenses 2016: $816,400Net Income 2016: $36,2272016Revenue 2017: $945,765Expenses 2017: $821,470Net Income 2017: $124,2952017Revenue 2018: $915,914Expenses 2018: $912,815Net Income 2018: $3,0992018Revenue 2019: $1,043,471Expenses 2019: $923,944Net Income 2019: $119,5272019Revenue 2020: $900,856Expenses 2020: $809,366Net Income 2020: $91,4902020Revenue 2021: $1,077,862Expenses 2021: $708,048Net Income 2021: $369,8142021Revenue 2022: $821,244Expenses 2022: $1,029,484Net Income 2022: -$208,2402022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $795,082Expenses 2024: $1,040,994Net Income 2024: -$245,9122024

Highlighted filing

2016

Revenue$852,627
Expenses$816,400
Net Income$36,227
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 13, 2017
Return Version
2015v3.0
Gross Receipts
$937,367
Mission and Program Overview

Mission

Kappa Kappa Psi is a fraternal organization that promotes the advancement of college and university bands through dedicated service and support to bands; comprehensive education; leadership opportunities; and recognition; for the benefit of its members and society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$367,554$417,073▲ $49,519
Savings and Temporary Cash Investments$344,519$293,233▼ $51,286
Land, Buildings, and Equipment, Net$182,911$165,618▼ $17,293
Cash and Non-Interest-Bearing Accounts$100,432$134,461▲ $34,029
Prepaid Expenses and Deferred Charges$13,531$13,159▼ $372
Accounts Receivable$4,680$6,084▲ $1,404
Inventories for Sale or Use$2,736$4,526▲ $1,790
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,016,668$1,034,459▲ $17,791
Other Assets Total$305$305→ $0
Liabilities
Accounts Payable and Accrued Expenses$48,493$53,382▲ $4,889
Total Liabilities$48,493$53,382▲ $4,889
Net Assets / Fund Balance
Unrestricted Net Assets$912,123$780,297▼ $131,826
Permanently Rstr Net Assets$56,052$200,780▲ $144,728
Total Net Assets Fund Balance$968,175$981,077▲ $12,902
Total Liabilities and Net Assets / Fund Balance$1,016,668$1,034,459▲ $17,791

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$91,178$80,011$133,932
Other Land Buildings$10,508$116,285$113,159
Buildings$41,507$67,285$79,325
Equipment$15,801$39,062$54,863
Land$6,624-$3,124
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steven NelsonExecutive DirecFT$35,766$35,766

Board Members and Trustees

NameTitle
Michael OsbornChairman
Melinda MatneyPast President
Derrick MillsPresident
Dr Rod ChesnuttVice Chair
Diana SpivaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$10,897
Program Service Revenue
$802,807
Investment Income
$16,257
Other Revenue
$22,666
Change in Net Assets
$36,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$601,703
Salaries, Compensation, and Employee Benefits$214,697
Total Fundraising Expense$88,988
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$161,616-$161,616
Travel$142,433--$142,433
Conferences and Meetings$117,753--$117,753
All Other Expenses$13,099$60,403-$73,502
Insurance-$53,847-$53,847
Current Officers, Directors, Trustees, and Key Employees-$36,345-$36,345
Depreciation Depletion-$25,904-$25,904
Occupancy-$20,318-$20,318
Payroll Taxes-$14,425-$14,425
Information Technology-$13,831-$13,831
Office Expenses-$13,066-$13,066
Other Expenses-$11,423$88,988$11,423
Fees for Services Accounting-$11,032-$11,032
Fees for Services Legal-$2,630-$2,630
Pension Plan Contributions-$2,311-$2,311
Total Functional Expenses$273,285$454,127$88,988$816,400
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Review done by management prior to filing return

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Kappa Kappa Psi Fraternity
EIN
73-0593444
Phone
4053722333
Address
PO BOX 849, STILLWATER, OK 74076

Signing Officer

Name
Steven Nelson
Title
Executive Direc
Signed
2017-01-13
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
Cbew Professional Group Llp - Cushing
Address
206 N HARRISON AVE, CUSHING, OK 74023-3302
Preparer
Trisha J Rieman CPA
Phone
9182254216
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013159
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0802807
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0802807
IRS990/ProgSrvcAccomActy2Grp/Desc0SEMI-ANNUAL PUBLICATION OF "PODIUM" MAGAZINE - SERVES APPROXIMATELY 3,600 MEMBERS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt07445
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt09041
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012434
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0471285
IRS990/PYOtherRevenueAmt023658
IRS990/PYProgramServiceRevenueAmt0633132
IRS990/PYRevenuesLessExpensesAmt09746
IRS990/PYSalariesCompEmpBnftPaidAmt0197234
IRS990/PYTotalExpensesAmt0668519
IRS990/PYTotalRevenueAmt0678265
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt036227
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0344519
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0293233
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0750113
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0633729
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0637429
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0631544
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0584755
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03237570
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt019370
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt017165
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015932
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt016460
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011258
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt080185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04391
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt06219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05567
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07574
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04377
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt028128
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019370
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt017165
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015932
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt016460
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011258
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt080185
IRS990ScheduleA/InvestmentIncomeCYPct00.02400
IRS990ScheduleA/InvestmentIncomePYPct00.02350
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97600
IRS990ScheduleA/PublicSupportPY509Pct00.97650
IRS990ScheduleA/PublicSupportTotal509Amt03265698
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0754504
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0639948
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0642996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0639118
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0589132
IRS990ScheduleA/Total509Grp/TotalAmt03265698
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0773874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0657113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0658928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0655578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0600390
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03345883
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt041507
IRS990ScheduleD/BuildingsGrp/DepreciationAmt067285
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt029467
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt079325
IRS990ScheduleD/EquipmentGrp/BookValueAmt015801
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039062
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054863
IRS990ScheduleD/LandGrp/BookValueAmt06624
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt03500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03124
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt091178
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt080011
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt037257
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0133932
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010508
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0116285
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt013634
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0113159
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0165618
IRS990ScheduleD/TotalBookValueSecuritiesAmt0417073
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEW DONE BY MANAGEMENT PRIOR TO FILING RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01016668
IRS990/TotalAssetsEOYAmt01034459
IRS990/TotalAssetsGrp/BOYAmt01016668
IRS990/TotalAssetsGrp/EOYAmt01034459
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010897
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt088988
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0454127
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0273285
IRS990/TotalFunctionalExpensesGrp/TotalAmt0816400
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048493
IRS990/TotalLiabilitiesEOYAmt053382
IRS990/TotalLiabilitiesGrp/BOYAmt048493

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.54$1.09$0.80$1.04$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.33$1.49$0.00$0.00$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.33$1.49$0.82$1.03$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.38$1.78$1.08$0.71$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.31$1.32$0.90$0.81$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.15$1.25$1.04$0.92$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.06$1.15$0.92$0.91$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.10$1.13$0.95$0.82$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.03$0.05$0.98$0.85$0.82$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.05$0.97$0.68$0.67$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.01$0.06$0.95$0.73$0.74$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.03$0.95$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.02$0.83$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.05$0.82$0.52