Liabilities / Assets
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
52nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Balance Sheet
Assets
Up$84,412
Up $25,382 (+43%) from 2020
Net Assets
$84,412
No earlier filing loaded for comparison.
Liabilities
Down$0
Down $25,035 (-100%) from 2020
Revenue And Expenses
Revenue
Down$169,518
Down $22,106 (-12%) from 2020
Expenses
Down$157,829
Down $6,682 (-4.1%) from 2020
Net Income
Down$11,689
Down $15,424 (-57%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jun 1, 2020 to May 31, 2021
- Signed
- Aug 20, 2021
- Return Version
- 2020v4.1
- Gross Receipts
- $169,518
Mission and Program Overview
Mission
The organization provides low cost housing for students who are members attending oregon state university as full time students.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION OPERATES A SOCIAL FRATERNITY. IT COLLECTS RENTS AND DUES FROM MEMBERS AND PROVIDES HOUSING AND MEALS. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ELECTED FOR SHORT PERIODS | Grand Master | - | $0 | - | - |
| ELECTED FOR SHORT PERIODS | Grand Procurator | - | $0 | - | - |
| ELECTED FOR SHORT PERIODS | Grand Master Of Ceremonies | - | $0 | - | - |
| ELECTED FOR SHORT PERIODS | Guard | - | $0 | - | - |
| ELECTED FOR SHORT PERIODS | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Kappa Sigma Fraternity
- EIN
- 93-0401029
- Phone
- 5032778400
- Address
- 10507 SW NAEVE STREET, TIGARD, OR 97224
Signing Officer
- Name
- Lee Batson
- Title
- Director
- Phone
- 5032778400
- Signed
- 2021-08-20
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Maginnis & Carey Llp
- Address
- 220 NW 2ND AVE SUITE 1000, PORTLAND, OR 97209-3971
- Preparer
- William M Maginnis CPA
- Phone
- 5032270519
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: interest. Amount: 13.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: food. Amount: 27,139. Description: insurance. Amount: 5,889. Description: other expenses. Amount: 11,823. Description: dues and fees. Amount: 11,803. Total to form 990-ez, line 16: 56,654.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior year adjustments. Amount: 38,728.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: accounts receivable. Beg. Of year amount: 1,220. End of year amount: 3,254.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: security deposits. Beg. Of year amount: 15,035. End of year amount: 0. Description: short term loan payable. Beg. Of year amount: 10,000. End of year amount: 0.”
Raw XML Appendix133 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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LEE BATSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5032778400 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 10507 SW NAEVE ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TIGARD |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97224 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 57810 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 81158 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 11689 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 18804 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 59030 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 84412 |
| IRS990EZ/GrossReceiptsAmt | 0 | 169518 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 33995 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 84412 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 33995 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 84412 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 82371 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ELECTED FOR SHORT PERIODS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ELECTED FOR SHORT PERIODS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ELECTED FOR SHORT PERIODS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELECTED FOR SHORT PERIODS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ELECTED FOR SHORT PERIODS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | GRAND MASTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | GRAND PROCURATOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | GRAND MASTER OF CEREMONIES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | GUARD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1220 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3254 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 38728 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56654 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 13 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATION PROVIDES LOW COST HOUSING FOR STUDENTS WHO ARE MEMBERS ATTENDING OREGON STATE UNIVERSITY AS FULL TIME STUDENTS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 169505 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION OPERATES A SOCIAL FRATERNITY. IT COLLECTS RENTS AND DUES FROM MEMBERS AND PROVIDES HOUSING AND MEALS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 25035 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 157829 |
| IRS990EZ/TotalRevenueAmt | 0 | 169518 |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: INTEREST. AMOUNT: 13. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: FOOD. AMOUNT: 27,139. DESCRIPTION: INSURANCE. AMOUNT: 5,889. DESCRIPTION: OTHER EXPENSES. AMOUNT: 11,823. DESCRIPTION: DUES AND FEES. AMOUNT: 11,803. TOTAL TO FORM 990-EZ, LINE 16: 56,654. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: PRIOR YEAR ADJUSTMENTS. AMOUNT: 38,728. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,220. END OF YEAR AMOUNT: 3,254. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DESCRIPTION: SECURITY DEPOSITS. BEG. OF YEAR AMOUNT: 15,035. END OF YEAR AMOUNT: 0. DESCRIPTION: SHORT TERM LOAN PAYABLE. BEG. OF YEAR AMOUNT: 10,000. END OF YEAR AMOUNT: 0. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LEE BATSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5032778400 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-08-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAPPA SIGMA FRATERNITY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | GAMMA SIGMA CHAPTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAPP |
| ReturnHeader/Filer/EIN | 0 | 930401029 |
| ReturnHeader/Filer/PhoneNum | 0 | 5032778400 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 10507 SW NAEVE STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TIGARD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97224 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 930567723 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MAGINNIS & CAREY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 220 NW 2ND AVE SUITE 1000 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PORTLAND |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 972093971 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5032270519 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-08-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM M MAGINNIS CPA |
| ReturnHeader/ReturnTs | 0 | 2021-10-11T13:00:58-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | LEE |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | BATSON |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-05-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $84,412
- Liabilities
- $0
- Net assets
- $84,412
- Revenue
- $169,518
- Expenses
- $157,829
- Net income
- $11,689