Civic Intelligence

Gamma-Theta Chapter Kappa Sigma Fraterni

EIN 82-0201540 • 501(c)7 • Moscow, ID

Profile

Kappa Sigma is a college fraternity that provides student housing and services for members in order to create a healthy learning and living environment.

918 Blake AveMoscow, ID 83843

n/A

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)7 • <$500k nonprofits • Source year 2022

Net Margin

29th percentile

-5.8%

Higher net margin than 29% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2022

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2022

Asset Growth

9th percentile

-66%

Faster asset growth than 9% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

61st percentile

7.1%

Faster revenue growth than 61% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$715

Down $1,398 (-66%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$715

Down $1,398 (-66%) from 2021

Operations
Liabilities / Revenue59th percentileNet Margin29th percentile

Revenue

Up

$24,313

Up $1,611 (+7.1%) from 2021

Expenses

Down

$25,711

Down $739 (-2.8%) from 2021

Net Income

Up

-$1,398

Up $2,350 (+63%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$20K$15K$10K$5.0K$0-$5.0KAssets 2011: $1Liabilities 2011: $0Net Assets 2011: $02011Assets 2012: $1Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: -$1Liabilities 2013: $0Net Assets 2013: $02013Assets 2015: $1Liabilities 2015: $0Net Assets 2015: $02015Assets 2017: $15,522Liabilities 2017: $0Net Assets 2017: $15,5222017Assets 2018: $7,670Liabilities 2018: $0Net Assets 2018: $7,6702018Assets 2021: $2,113Liabilities 2021: $0Net Assets 2021: $2,1132021Assets 2022: $715Liabilities 2022: $0Net Assets 2022: $7152022

Highlighted filing

2022

Assets$715
Liabilities$0
Net Assets$715
Open 2022 Filing

Operations Trend

Revenue Growth61st percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $207,350Expenses 2011: $206,753Net Income 2011: $5972011Revenue 2012: $203,060Expenses 2012: $203,060Net Income 2012: $02012Revenue 2013: $310,295Expenses 2013: $310,295Net Income 2013: $02013Revenue 2015: $258,000Expenses 2015: $210,450Net Income 2015: $47,5502015Revenue 2017: $281,612Expenses 2017: $278,163Net Income 2017: $3,4492017Revenue 2018: $249,154Expenses 2018: $257,006Net Income 2018: -$7,8522018Revenue 2021: $22,702Expenses 2021: $26,450Net Income 2021: -$3,7482021Revenue 2022: $24,313Expenses 2022: $25,711Net Income 2022: -$1,3982022

Highlighted filing

2022

Revenue$24,313
Expenses$25,711
Net Income-$1,398
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$715
Liabilities
$0
Net assets
$715
Revenue
$24,313
Expenses
$25,711
Net income
-$1,398
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.24$0.26$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.23$0.26$0.04
2018Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$2.49$2.57$0.08
2017Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$2.82$2.78$0.03
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$2.58$2.10$0.48
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$3.10$3.10$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$2.03$2.03$0.00
2011Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$2.07$2.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 16, 2023
Return Version
2021v4.1
Gross Receipts
$24,313
Mission and Program Overview

Mission

Kappa Sigma is a college fraternity that provides student housing and services for members in order to create a healthy learning and living environment.

Program Services

DescriptionGrantsExpenses
Provided Housing and Board for under 20 students at The University of Idaho.-$25,711
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mason PetersheimPresident-$0--
Mike WilsonTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Gamma-Theta Chapter Kappa Sigma Fraterni
EIN
82-0201540
Phone
2082702096
Address
918 Blake Ave, Moscow, ID 83843

Signing Officer

Name
Mike Wilson
Title
Treasurer
Signed
2023-04-16
Discuss with paid preparer
Yes

Preparer

Firm
Rob Moore & Co
Address
2005 IRONWOOD PKWY STE 138, COEUR D ALENE, ID 83814-2465
Preparer
Rob Moore
Phone
2087651257
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $393”

Other Expenses.1

“Dues and Fees $11467”

Other Expenses.2

“Chapter Activities $762”

Other Expenses.3

“Bank Charges $639”

Raw XML Appendix110 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/PersonNm0Mike Wilson
IRS990EZ/BooksInCareOfDetail/PhoneNum02086594050
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0918 Blake
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Moscow
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083843
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02113
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0715
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1398
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt02113
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0715
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt024313
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/GroupExemptionNum00262
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02113
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0715
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02113
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0715
IRS990EZ/OccupancyRentUtltsAndMaintAmt012450
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Mason Petersheim
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mike Wilson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt013261
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Kappa Sigma is a college fraternity that provides student housing and services for members in order to create a healthy learning and living environment.
IRS990EZ/ProgramServiceRevenueAmt024313
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provided Housing and Board for under 20 students at The University of Idaho.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt025711
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt025711
IRS990EZ/TotalProgramServiceExpensesAmt025711
IRS990EZ/TotalRevenueAmt024313
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $393
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Dues and Fees $11467
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Chapter Activities $762
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Bank Charges $639
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mike Wilson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Gamma-Theta Chapter Kappa Sigma Fraterni
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0820201540
ReturnHeader/Filer/PhoneNum02082702096
ReturnHeader/Filer/USAddress/AddressLine1Txt0918 Blake Ave
ReturnHeader/Filer/USAddress/CityNm0Moscow
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083843
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820455381
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rob Moore & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02005 IRONWOOD PKWY STE 138
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COEUR D ALENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0838142465
ReturnHeader/PreparerPersonGrp/PhoneNum02087651257
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROB MOORE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-04-16T19:25:56-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Mike
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Wilson
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

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