Civic Intelligence

Kappa Sigma Fraternity

990EZ • Fiscal year 2022 • EIN 93-0401029

Jun 01, 2021 to May 31, 2022 • Filed on Aug 22, 2022

Organization ProfileN/A
10507 SW Naeve StreetTigard, OR 97224

(503) 277-8400

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.21x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.07x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

15th percentile

-18%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

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

Asset Growth

7th percentile

-43%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

21st percentile

-7.9%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$48,224

Down $36,188 (-43%) from 2021

Net Assets

Down

$38,015

Down $46,397 (-55%) from 2021

Liabilities

Up

$10,209

Up $10,209 from 2021

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin15th percentile

Revenue

Down

$156,131

Down $13,387 (-7.9%) from 2021

Expenses

Up

$183,995

Up $26,166 (+17%) from 2021

Net Income

Down

-$27,864

Down $39,553 (-338%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth7th percentile

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

$200K$100K$0-$100KAssets 2011: $49,616Liabilities 2011: $112,015Net Assets 2011: -$62,3992011Assets 2012: $52,493Liabilities 2012: $141,914Net Assets 2012: -$89,4212012Assets 2018: $9,608Liabilities 2018: $02018Assets 2019: $6,882Liabilities 2019: $02019Assets 2020: $59,030Liabilities 2020: $25,0352020Assets 2021: $84,412Liabilities 2021: $0Net Assets 2021: $84,4122021Assets 2022: $48,224Liabilities 2022: $10,209Net Assets 2022: $38,0152022Assets 2023: $35,118Liabilities 2023: $8,737Net Assets 2023: $26,3812023Assets 2024: $37,053Liabilities 2024: $8,2372024Assets 2025: $55,796Liabilities 2025: $8,790Net Assets 2025: $47,0062025

Highlighted filing

2022

Assets$48,224
Liabilities$10,209
Net Assets$38,015
Open 2022 Filing

Operations Trend

Revenue Growth21st percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $207,2202011Expenses 2012: $203,0352012Revenue 2018: $166,680Expenses 2018: $160,845Net Income 2018: $5,8352018Revenue 2019: $193,173Expenses 2019: $195,902Net Income 2019: -$2,7292019Revenue 2020: $191,624Expenses 2020: $164,511Net Income 2020: $27,1132020Revenue 2021: $169,518Expenses 2021: $157,829Net Income 2021: $11,6892021Revenue 2022: $156,131Expenses 2022: $183,995Net Income 2022: -$27,8642022Revenue 2023: $202,898Expenses 2023: $214,532Net Income 2023: -$11,6342023Revenue 2024: $173,223Expenses 2024: $170,788Net Income 2024: $2,4352024Revenue 2025: $303,005Expenses 2025: $282,723Net Income 2025: $20,2822025

Highlighted filing

2022

Revenue$156,131
Expenses$183,995
Net Income-$27,864
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Aug 22, 2022
Return Version
2021v4.2
Gross Receipts
$156,131
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

DescriptionGrantsExpenses
THE ORGANIZATION OPERATES A SOCIAL FRATERNITY. IT COLLECTS RENTS AND DUES FROM MEMBERS AND PROVIDES HOUSING AND MEALS.$0$0
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELECTED FOR SHORT PERIODSGrand Master-$0--
ELECTED FOR SHORT PERIODSGrand Procurator-$0--
ELECTED FOR SHORT PERIODSGrand Master Of Ceremonies-$0--
ELECTED FOR SHORT PERIODSGuard-$0--
ELECTED FOR SHORT PERIODSTreasurer-$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
2022-08-22
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: 3.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: food. Amount: 2,577. Description: insurance. Amount: 4,645. Description: other expenses. Amount: 40,117. Description: dues and fees. Amount: 12,899. Total to form 990-ez, line 16: 60,238.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: prior year adjustment. Amount: -18,533.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: accounts receivable. Beg. Of year amount: 3,254. End of year amount: 3,254.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: accounts payable and deposits. Beg. Of year amount: 0. End of year amount: 10,209.”

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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LEE BATSON
IRS990EZ/BooksInCareOfDetail/PhoneNum05032778400
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010507 SW NAEVE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TIGARD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097224
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt081158
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt044970
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-27864
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt043731
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt084412
IRS990EZ/Form990TotalAssetsGrp/EOYAmt048224
IRS990EZ/GrossReceiptsAmt0156131
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt084412
IRS990EZ/NetAssetsOrFundBalancesEOYAmt038015
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt084412
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt038015
IRS990EZ/OccupancyRentUtltsAndMaintAmt080026
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELECTED FOR SHORT PERIODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ELECTED FOR SHORT PERIODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ELECTED FOR SHORT PERIODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ELECTED FOR SHORT PERIODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ELECTED FOR SHORT PERIODS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0GRAND MASTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1GRAND PROCURATOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2GRAND MASTER OF CEREMONIES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3GUARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03254
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03254
IRS990EZ/OtherChangesInNetAssetsAmt0-18533
IRS990EZ/OtherExpensesTotalAmt060238
IRS990EZ/OtherRevenueTotalAmt03
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION PROVIDES LOW COST HOUSING FOR STUDENTS WHO ARE MEMBERS ATTENDING OREGON STATE UNIVERSITY AS FULL TIME STUDENTS.
IRS990EZ/ProgramServiceRevenueAmt0156128
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION OPERATES A SOCIAL FRATERNITY. IT COLLECTS RENTS AND DUES FROM MEMBERS AND PROVIDES HOUSING AND MEALS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010209
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0183995
IRS990EZ/TotalRevenueAmt0156131
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 3.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: FOOD. AMOUNT: 2,577. DESCRIPTION: INSURANCE. AMOUNT: 4,645. DESCRIPTION: OTHER EXPENSES. AMOUNT: 40,117. DESCRIPTION: DUES AND FEES. AMOUNT: 12,899. TOTAL TO FORM 990-EZ, LINE 16: 60,238.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PRIOR YEAR ADJUSTMENT. AMOUNT: -18,533.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 3,254. END OF YEAR AMOUNT: 3,254.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCOUNTS PAYABLE AND DEPOSITS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 10,209.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE BATSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05032778400
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAPPA SIGMA FRATERNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GAMMA SIGMA CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0930401029
ReturnHeader/Filer/PhoneNum05032778400
ReturnHeader/Filer/USAddress/AddressLine1Txt010507 SW NAEVE STREET
ReturnHeader/Filer/USAddress/CityNm0TIGARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097224
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930567723
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAGINNIS & CAREY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0220 NW 2ND AVE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972093971
ReturnHeader/PreparerPersonGrp/PhoneNum05032270519
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM M MAGINNIS CPA
ReturnHeader/ReturnTs02022-09-07T18:25:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LEE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BATSON
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$48,224
Liabilities
$10,209
Net assets
$38,015
Revenue
$156,131
Expenses
$183,995
Net income
-$27,864
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.56$0.09$0.47$3.03$2.83$0.20
2024Summary only. Only limited summary data is available for this year.$0.37$0.08$1.73$1.71$0.02
2023Summary only. Only limited summary data is available for this year.$0.35$0.09$0.26$2.03$2.15$0.12
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.10$0.38$1.56$1.84$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.00$0.84$1.70$1.58$0.12
2020Summary only. Only limited summary data is available for this year.$0.59$0.25$1.92$1.65$0.27
2019Summary only. Only limited summary data is available for this year.$0.07$0.00$1.93$1.96$0.03
2018Summary only. Only limited summary data is available for this year.$0.10$0.00$1.67$1.61$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$1.42$0.89$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$1.12$0.62$2.07