Civic Intelligence

Kappa Sigma Fraternity Tau Chapter

990 • Fiscal year 2014 • EIN 74-1132044

Jun 01, 2013 to May 31, 2014 • Filed on Oct 28, 2014

2515 Leon StreetAustin, TX 78705

(512) 422-6321

Siviq Scores

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

Liabilities / Assets

97th percentile

1.26x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.29x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$0

Higher top officer pay than 83% of similar nonprofits.

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

2014 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2014

Asset Growth

98th percentile

89%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

21st percentile

-7.7%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)7 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$222,302

Up $104,858 (+89%) from 2013

Net Assets

Up

-$57,504

Up $103,856 (+64%) from 2013

Liabilities

Up

$279,806

Up $1,002 (+0.4%) from 2013

Revenue

$968,374

No earlier filing loaded for comparison.

Expenses

Down

$864,518

Down $141,134 (-14%) from 2013

Net Income

$103,856

No earlier filing loaded for comparison.

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$0-$1.0MAssets 2011: $181,329Liabilities 2011: $315,354Net Assets 2011: -$134,0252011Assets 2012: $137,281Liabilities 2012: $333,953Net Assets 2012: -$196,6722012Assets 2013: $117,444Liabilities 2013: $278,804Net Assets 2013: -$161,3602013Assets 2014: $222,302Liabilities 2014: $279,806Net Assets 2014: -$57,5042014Assets 2015: $135,481Liabilities 2015: $12,197Net Assets 2015: $123,2842015Assets 2016: $127,778Liabilities 2016: $10,417Net Assets 2016: $117,3612016Assets 2017: $180,899Liabilities 2017: $13,076Net Assets 2017: $167,8232017Assets 2018: $26,516Liabilities 2018: $0Net Assets 2018: $26,5162018Assets 2019: $81,953Liabilities 2019: $0Net Assets 2019: $81,9532019Assets 2020: $70,461Liabilities 2020: $0Net Assets 2020: $70,4612020Assets 2021: $13,439Liabilities 2021: $0Net Assets 2021: $13,4392021Assets 2024: $988,425Liabilities 2024: $790,745Net Assets 2024: $197,6802024Assets 2025: $2,125,952Liabilities 2025: $1,899,403Net Assets 2025: $226,5492025

Highlighted filing

2014

Assets$222,302
Liabilities$279,806
Net Assets-$57,504

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $862,8302011Expenses 2012: $989,0322012Expenses 2013: $1,005,6522013Revenue 2014: $968,374Expenses 2014: $864,518Net Income 2014: $103,8562014Revenue 2015: $1,173,654Expenses 2015: $1,116,943Net Income 2015: $56,7112015Revenue 2016: $1,013,883Expenses 2016: $1,019,806Net Income 2016: -$5,9232016Revenue 2017: $1,177,375Expenses 2017: $1,142,317Net Income 2017: $35,0582017Revenue 2018: $481,905Expenses 2018: $623,212Net Income 2018: -$141,3072018Revenue 2019: $542,280Expenses 2019: $486,843Net Income 2019: $55,4372019Revenue 2020: $502,079Expenses 2020: $513,571Net Income 2020: -$11,4922020Revenue 2021: $353,495Expenses 2021: $410,517Net Income 2021: -$57,0222021Revenue 2024: $1,458,092Expenses 2024: $1,295,322Net Income 2024: $162,7702024Revenue 2025: $1,746,158Expenses 2025: $1,717,289Net Income 2025: $28,8692025

Highlighted filing

2014

Revenue$968,374
Expenses$864,518
Net Income$103,856
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Oct 28, 2014
Return Version
2013v3.1
Gross Receipts
$968,374
Mission and Program Overview

Mission

The mission of kappa sigma is to complement and enhance the educational mission of the host institution, promote the ideals of brotherhood and ethical behavior, contribute to the growth and development of its members, and encourage service to others.

The organization is a fraternity in which the exempt purpose is to provide social, recreational and fraternal activites

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$46,061$154,746▲ $108,685
Cash and Non-Interest-Bearing Accounts$71,383$67,556▼ $3,827
Rtn Earn Endowment Incm Other Fnds$-161,360$-57,504▲ $103,856
Total Assets$117,444$222,302▲ $104,858
Liabilities
Other Liabilities$278,804$279,806▲ $1,002
Total Liabilities$278,804$279,806▲ $1,002
Net Assets / Fund Balance
Total Net Assets Fund Balance$-161,360$-57,504▲ $103,856
Total Liabilities and Net Assets / Fund Balance$117,444$222,302▲ $104,858

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,246$10,246
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hayden WittePresident
James GibsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$902,734
Program Service Revenue
$65,640
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$103,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$751,985
Salaries, Compensation, and Employee Benefits$112,533
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,433--$92,433
All Other Expenses$44,913--$44,913
Other Expenses$25,491--$25,491
Payroll Taxes$20,100--$20,100
Office Expenses$17,626--$17,626
Total Functional Expenses$864,518$0$0$864,518
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
Federal income taxes$265,247
Payroll Liabilities$9,140
Other Payables$4,351
Accrued Rent$1,068
Security Deposits-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 B, Line 11A

No review will be conducted before filing.

Form 990, Part VI, Section C, Line 19

The organization does not make any documents available to the public.

Filing and Contact Details

Filer

EIN
74-1132044
Phone
5124226321

Signing Officer

Name
Brandon Klinger
Title
Treasurer
Signed
2014-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hayden Witte
Formed
2000
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
0
Employees
4

Preparer

Preparer
Janet Holt
Phone
5123286868
Raw XML Appendix296 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.

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IRS990/AdvertisingGrp/TotalAmt00
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IRS990/DepreciationDepletionGrp/TotalAmt00
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IRS990/DescribedInSection501c3Ind0false
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IRS990/FeesForServicesAccountingGrp/TotalAmt00
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0968374
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MembershipDuesAmt0902734
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE ORGANIZATION IS A FRATERNITY IN WHICH THE EXEMPT PURPOSE IS TO PROVIDE SOCIAL, RECREATIONAL AND FRATERNAL ACTIVITES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-161360
IRS990/NetAssetsOrFundBalancesEOYAmt0-57504
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt017626
IRS990/OfficeExpensesGrp/TotalAmt017626
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0HOUSE EXPENSES
IRS990/OtherExpensesGrp/Desc1KITCHEN EXPENSES
IRS990/OtherExpensesGrp/Desc2SOCIAL EXPENSES
IRS990/OtherExpensesGrp/Desc3RUSH EXPENSES
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IRS990/OtherExpensesGrp/ProgramServicesAmt1162098
IRS990/OtherExpensesGrp/ProgramServicesAmt2259751
IRS990/OtherExpensesGrp/ProgramServicesAmt325491
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IRS990/OtherExpensesGrp/TotalAmt2259751
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IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0278804
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt092433
IRS990/OtherSalariesAndWagesGrp/TotalAmt092433
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt020100
IRS990/PayrollTaxesGrp/TotalAmt020100
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HAYDEN WITTE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0HOUSING
IRS990/ProgramServiceRevenueGrp/Desc1ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2CONVENIENCE FEES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt15319
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2891
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0905813
IRS990/PYInvestmentIncomeAmt09
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/ReconcilationRevenueExpnssAmt0103856
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-161360
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010246
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0265247
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11068
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24351
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt39140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER PAYABLES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SECURITY DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalLiabilityAmt0279806
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WILL BE CONDUCTED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT MAKE ANY DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0150500
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt16356
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1AMOUNT PAID
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11KAPPA SIGMA FRATERNITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine12KAPPA SIGMA FRATERNITY
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IRS990/TotalGrossUBIAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0117444
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0222302
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine101002 W 26TH STREET
IRS990/USAddress/City0AUSTIN
IRS990/USAddress/State0TX
IRS990/USAddress/ZIPCode078705
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON KLINGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine10KAPPA SIGMA FRATERNITY TAU CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0741132044
ReturnHeader/Filer/PhoneNum05124226321
ReturnHeader/Filer/USAddress/AddressLine102515 LEON STREET
ReturnHeader/Filer/USAddress/City0AUSTIN
ReturnHeader/Filer/USAddress/State0TX
ReturnHeader/Filer/USAddress/ZIPCode078705
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JANET HOLT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103355 BEE CAVE ROAD SUITE 601
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WEST LAKE HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode078746
ReturnHeader/PreparerPersonGrp/PhoneNum05123286868
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANET HOLT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-10-28T10:30:51-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.13$1.90$0.23$1.75$1.72$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.79$0.20$1.46$1.30$0.16
2021Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.35$0.41$0.06
2020Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$0.50$0.51$0.01
2019Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.54$0.49$0.06
2018Summary only. Only limited summary data is available for this year.$0.03$0.00$0.03$0.48$0.62$0.14
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$1.18$1.14$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$1.01$1.02$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.12$1.17$1.12$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.28$0.06$0.97$0.86$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.28$0.16$1.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.33$0.20$0.99
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.32$0.13$0.86
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)7 • $500k-$1M nonprofits