Civic Intelligence

Kappa Sigma Fraternity - Gamma Sigma Chapter

990EZ • Fiscal year 2024 • EIN 93-0401029

Jun 01, 2023 to May 31, 2024 • Filed on Aug 28, 2024

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

0.22x

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

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

Liabilities / Revenue

71st percentile

0.05x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

59th percentile

5.5%

Faster asset growth than 59% of similar nonprofits.

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

Revenue Growth

19th percentile

-15%

Faster revenue growth than 19% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Flat

$37,053

Flat from 2024

Net Assets

$28,816

No earlier filing loaded for comparison.

Liabilities

Flat

$8,237

Flat from 2024

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin46th percentile

Revenue

Flat

$173,223

Flat from 2024

Expenses

Flat

$170,788

Flat from 2024

Net Income

Flat

$2,435

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth59th 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: $8,237Net Assets 2024: $28,8162024Assets 2024: $37,053Liabilities 2024: $8,2372024Assets 2025: $55,796Liabilities 2025: $8,790Net Assets 2025: $47,0062025

Highlighted filing

2024

Assets$37,053
Liabilities$8,237
Net Assets$28,816
Open 2024 Filing

Operations Trend

Revenue Growth19th 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 2024: $173,223Expenses 2024: $170,788Net Income 2024: $2,4352024Revenue 2025: $303,005Expenses 2025: $282,723Net Income 2025: $20,2822025

Highlighted filing

2024

Revenue$173,223
Expenses$170,788
Net Income$2,435
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Aug 28, 2024
Return Version
2023v5.1
Gross Receipts
$173,223
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 Pay94th 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
2024-08-28
Discuss with paid preparer
Yes

Preparer

Firm
Maginnis & Carey Llp
Address
4800 MEADOWS ROAD SUITE 200, LAKE OSWEGO, OR 97035-4293
Preparer
William M Maginnis CPA
Phone
5032270519
Supplemental Narrative

Additional Explanations

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

“Description: food and food prep. Amount: 84,620. Description: insurance. Amount: 2,500. Description: other expenses. Amount: 29,546. Total to form 990-ez, line 16: 116,666.”

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: 8,737. End of year amount: 8,237.”

Raw XML Appendix124 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/BOYAmt031864
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt033799
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt02435
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08801
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt035118
IRS990EZ/Form990TotalAssetsGrp/EOYAmt037053
IRS990EZ/GrossReceiptsAmt0173223
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt026381
IRS990EZ/NetAssetsOrFundBalancesEOYAmt028816
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt026381
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt028816
IRS990EZ/OccupancyRentUtltsAndMaintAmt045321
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/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0116666
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION PROVIDES LOW COST HOUSING FOR STUDENTS WHO ARE MEMBERS ATTENDING OREGON STATE UNIVERSITY AS FULL TIME STUDENTS.
IRS990EZ/ProgramServiceRevenueAmt0173223
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/BOYAmt08737
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08237
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0170788
IRS990EZ/TotalRevenueAmt0173223
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: FOOD AND FOOD PREP. AMOUNT: 84,620. DESCRIPTION: INSURANCE. AMOUNT: 2,500. DESCRIPTION: OTHER EXPENSES. AMOUNT: 29,546. TOTAL TO FORM 990-EZ, LINE 16: 116,666.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 3,254. END OF YEAR AMOUNT: 3,254.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS PAYABLE AND DEPOSITS. BEG. OF YEAR AMOUNT: 8,737. END OF YEAR AMOUNT: 8,237.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 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/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE BATSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05032778400
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-28
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930567723
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAGINNIS & CAREY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04800 MEADOWS ROAD SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0970354293
ReturnHeader/PreparerPersonGrp/PhoneNum05032270519
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM M MAGINNIS CPA
ReturnHeader/ReturnTs02024-09-04T13:31:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-06-01
ReturnHeader/TaxPeriodEndDt02024-05-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$37,053
Liabilities
$8,237
Net assets
$28,816
Revenue
$173,223
Expenses
$170,788
Net income
$2,435
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
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.08$0.29$1.73$1.71$0.02
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
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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