Civic Intelligence

Kappa Sigma Epsilon-Theta

EIN 84-1733627 • 501(c)7 • Goleta, CA

Profile

The primary purpose of organization is to provide affordable housing for its members who are undergraduate students at uc santa barbara, and participate in the social club housed at provided facilities.

765 Embarcadero Del NorteGoleta, CA 93117

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.29x

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

501(c)7 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.20x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-4.9%

Higher net margin than 30% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-7.5%

Faster revenue growth than 34% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$60,100

Down $8,474 (-12%) from 2023

Liabilities

Up

$77,345

Up $9,970 (+15%) from 2023

Net Assets

Down

-$17,245

Down $18,444 (-1538%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin30th percentile

Revenue

Down

$379,780

Down $30,879 (-7.5%) from 2023

Expenses

Up

$398,224

Up $23,170 (+6.2%) from 2023

Net Income

Down

-$18,444

Down $54,049 (-152%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$100K$50K$0-$50KAssets 2019: $67,200Liabilities 2019: $79,679Net Assets 2019: -$12,4792019Assets 2020: $46,646Liabilities 2020: $79,051Net Assets 2020: -$32,4052020Assets 2021: $45,287Liabilities 2021: $70,525Net Assets 2021: -$25,2382021Assets 2022: $41,979Liabilities 2022: $76,385Net Assets 2022: -$34,4062022Assets 2023: $68,574Liabilities 2023: $67,375Net Assets 2023: $1,1992023Assets 2024: $60,100Liabilities 2024: $77,345Net Assets 2024: -$17,2452024

Highlighted filing

2024

Assets$60,100
Liabilities$77,345
Net Assets-$17,245
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

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

$600K$400K$200K$0-$200KRevenue 2019: $439,158Expenses 2019: $449,725Net Income 2019: -$10,5672019Revenue 2020: $368,305Expenses 2020: $388,231Net Income 2020: -$19,9262020Revenue 2021: $390,150Expenses 2021: $382,983Net Income 2021: $7,1672021Revenue 2022: $408,380Expenses 2022: $417,548Net Income 2022: -$9,1682022Revenue 2023: $410,659Expenses 2023: $375,054Net Income 2023: $35,6052023Revenue 2024: $379,780Expenses 2024: $398,224Net Income 2024: -$18,4442024

Highlighted filing

2024

Revenue$379,780
Expenses$398,224
Net Income-$18,444
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,100
Liabilities
$77,345
Net assets
-$17,245
Revenue
$379,780
Expenses
$398,224
Net income
-$18,444
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.60$0.77$0.17$3.80$3.98$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.69$0.67$0.01$4.11$3.75$0.36
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.76$0.34$4.08$4.18$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.71$0.25$3.90$3.83$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.79$0.32$3.68$3.88$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.67$0.80$0.12$4.39$4.50$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 24, 2025
Return Version
2024v5.0
Gross Receipts
$379,780
Mission and Program Overview

Mission

The primary purpose of organization is to provide affordable housing for its members who are undergraduate students at uc santa barbara, and participate in the social club housed at provided facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$43,574$35,100▼ $8,474
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$1,199$-17,245▼ $18,444
Total Assets$68,574$60,100▼ $8,474
Other Assets Total$25,000$25,000→ $0
Liabilities
Other Liabilities$67,375$77,345▲ $9,970
Total Liabilities$67,375$77,345▲ $9,970
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,199$-17,245▼ $18,444
Total Liabilities and Net Assets / Fund Balance$68,574$60,100▼ $8,474

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$25,000--
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Nicholas BarreraPresident
Edwin WuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$379,780
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-18,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$398,224
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---$301,500
Fees for Services Other---$27,480
Other Expenses---$3,235
Total Functional Expenses$0$0$0$398,224
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
Security Deposits Held$33,590
Epsilon-theta Chapter Funds$25,000
Prepaid Rent$18,755
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is provided to all members in electronic format for review and comment in advance of approving for filing the returns.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are available to the public at the organization's place of business upon request.”

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Epsilon-theta
EIN
84-1733627
Phone
9256671667
Address
765 EMBARCADERO DEL NORTE, GOLETA, CA 93117

Signing Officer

Name
Edwin Wu
Title
Treasurer
Phone
9256671667
Signed
2025-02-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edwin Wu
Formed
2018
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Macfarlane Faletti & Co Llp
Address
3757 STATE STREET SUITE 3B, SANTA BARBARA, CA 93105
Preparer
Andrew J Tricerri
Phone
8059664157
Raw XML Appendix259 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S PLACE OF BUSINESS UPON REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-02-25T10:41:55-06:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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