Civic Intelligence

Alpha Kappa of Kappa Delta Association

990 • Fiscal year 2014 • EIN 93-6032303

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 12, 2015

305 NW 25th Street97330

(541) 752-7000

Siviq Scores

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

Liabilities / Assets

85th percentile

0.81x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.85x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Net Margin

66th percentile

15%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2014 filings • 501(c)2 • <$500k nonprofits • Source year 2014

Asset Growth

90th percentile

15%

Faster asset growth than 90% of similar nonprofits.

2014 filings • 501(c)2 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$402,618

Up $52,962 (+15%) from 2013

Net Assets

Up

$76,419

Up $58,992 (+339%) from 2013

Liabilities

Down

$326,199

Down $6,030 (-1.8%) from 2013

Revenue

$384,959

No earlier filing loaded for comparison.

Expenses

Down

$325,967

Down $17,534 (-5.1%) from 2013

Net Income

$58,992

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $382,878Liabilities 2011: $351,943Net Assets 2011: $30,9352011Assets 2012: $360,658Liabilities 2012: $348,830Net Assets 2012: $11,8282012Assets 2013: $349,656Liabilities 2013: $332,229Net Assets 2013: $17,4272013Assets 2014: $402,618Liabilities 2014: $326,199Net Assets 2014: $76,4192014Assets 2015: $567,101Liabilities 2015: $456,895Net Assets 2015: $110,2062015Assets 2016: $540,724Liabilities 2016: $443,275Net Assets 2016: $97,4492016Assets 2017: $544,784Liabilities 2017: $428,774Net Assets 2017: $116,0102017Assets 2018: $574,085Liabilities 2018: $413,792Net Assets 2018: $160,2932018Assets 2019: $569,268Liabilities 2019: $397,471Net Assets 2019: $171,7972019Assets 2020: $499,343Liabilities 2020: $381,598Net Assets 2020: $117,7452020Assets 2021: $482,962Liabilities 2021: $444,257Net Assets 2021: $38,7052021Assets 2022: $436,677Liabilities 2022: $434,102Net Assets 2022: $2,5752022Assets 2023: $459,457Liabilities 2023: $409,649Net Assets 2023: $49,8082023Assets 2024: $496,481Liabilities 2024: $387,812Net Assets 2024: $108,6692024Assets 2025: $495,368Liabilities 2025: $370,787Net Assets 2025: $124,5812025

Highlighted filing

2014

Assets$402,618
Liabilities$326,199
Net Assets$76,419

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $324,1312011Expenses 2012: $342,5172012Expenses 2013: $343,5012013Revenue 2014: $384,959Expenses 2014: $325,967Net Income 2014: $58,9922014Revenue 2015: $403,485Expenses 2015: $369,698Net Income 2015: $33,7872015Revenue 2016: $333,729Expenses 2016: $346,486Net Income 2016: -$12,7572016Revenue 2017: $387,096Expenses 2017: $368,535Net Income 2017: $18,5612017Revenue 2018: $387,787Expenses 2018: $343,504Net Income 2018: $44,2832018Revenue 2019: $380,056Expenses 2019: $368,552Net Income 2019: $11,5042019Revenue 2020: $276,197Expenses 2020: $330,249Net Income 2020: -$54,0522020Revenue 2021: $55,358Expenses 2021: $134,398Net Income 2021: -$79,0402021Revenue 2022: $318,398Expenses 2022: $354,528Net Income 2022: -$36,1302022Revenue 2023: $405,407Expenses 2023: $358,174Net Income 2023: $47,2332023Revenue 2024: $483,367Expenses 2024: $424,506Net Income 2024: $58,8612024Revenue 2025: $505,067Expenses 2025: $489,155Net Income 2025: $15,9122025

Highlighted filing

2014

Revenue$384,959
Expenses$325,967
Net Income$58,992
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$384,959
Mission and Program Overview

Mission

Alpha kappa of kappa delta provides lower cost room and board to full time student members at oregon state university.

Alpha kappa of kappa delta provides lower cost room and board to full time student members at oregon state university. Fees are based on expected costs of operating the housing unit and social/campus functions with the members. The sole function is to provide affordable and maintained housing for students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$221,348$244,315▲ $22,967
Cash and Non-Interest-Bearing Accounts$110,116$152,136▲ $42,020
Intangible Assets$5,427$5,093▼ $334
Accounts Receivable$5,265$1,074▼ $4,191
Total Assets$349,656$402,618▲ $52,962
Other Assets Total$7,500$0▼ $7,500
Liabilities
Mortgage Notes Payable Secured by Investment Property$330,490$319,556▼ $10,934
Deferred Revenue-$2,828-
Other Liabilities$42$1,948▲ $1,906
Accounts Payable and Accrued Expenses$1,697$1,867▲ $170
Total Liabilities$332,229$326,199▼ $6,030
Net Assets / Fund Balance
Unrestricted Net Assets$17,427$76,419▲ $58,992
Total Net Assets Fund Balance$17,427$76,419▲ $58,992
Total Liabilities and Net Assets / Fund Balance$349,656$402,618▲ $52,962

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$186,036$423,379$609,415
Equipment$25,919$119,114$145,033
Land$32,360-$32,360
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robin KassmanPresident
Christian FreiseMember at Large
Karlie MooreSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$384,916
Investment Income
$43
Other Revenue
$0
Change in Net Assets
$58,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$302,427
Salaries, Compensation, and Employee Benefits$23,540
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$220,823
Depreciation Depletion---$26,755
Interest---$24,097
Other Salaries and Wages---$21,700
Insurance---$12,900
Office Expenses---$8,821
Fees for Services Accounting---$4,634
Payroll Taxes---$1,840
All Other Expenses---$590
Other Expenses---$372
Total Functional Expenses$0$0$0$325,967
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
Payroll Liabilities$1,948
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 11

A copy of the 990 is given to the president and they go over it with the accountant. After any changes are made, it is filed with the internal revenue service.

Form 990, Part VI, Section C, Line 19

The organization keeps its governing documents at 305 nw 25th street, corvallis, oregon and they are available for review upon request.

Filing and Contact Details

Filer

EIN
93-6032303
Phone
5417527000

Signing Officer

Name
Robin Kassman
Title
President
Phone
5417527000
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin Kassman
Formed
1929
Legal Domicile
Or
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
8

Preparer

Preparer
Kristen Gose CPA
Phone
5417572070
Raw XML Appendix283 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
IRS990/AccountantCompileOrReviewInd00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER AT LARGE
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/OtherAssetsTotalGrp/BOYAmt07500
IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/Desc2LICENSES AND PERMITS
IRS990/OtherExpensesGrp/Desc3WORKERS COMPENSATION IN
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IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS GIVEN TO THE PRESIDENT AND THEY GO OVER IT WITH THE ACCOUNTANT. AFTER ANY CHANGES ARE MADE, IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION KEEPS ITS GOVERNING DOCUMENTS AT 305 NW 25TH STREET, CORVALLIS, OREGON AND THEY ARE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
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IRS990/VotingMembersIndependentCnt03
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBIN KASSMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05417527000
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10ALPHA KAPPA OF KAPPA DELTA ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ALPH
ReturnHeader/Filer/EIN0936032303
ReturnHeader/Filer/PhoneNum05417527000
ReturnHeader/Filer/USAddress/AddressLine10305 NW 25TH STREET
ReturnHeader/Filer/USAddress/City0CORVALLIS
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097330
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931233035
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ANDERSON GROUP CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102165 NW PROFESSIONAL DR SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CORVALLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode097330
ReturnHeader/PreparerPersonGrp/PhoneNum05417572070
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTEN GOSE CPA
ReturnHeader/ReturnTs02015-02-16T14:33:39-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.95$3.71$1.25$5.05$4.89$0.16
2024Detailed filing. Detailed filing data is available for this year.$4.96$3.88$1.09$4.83$4.25$0.59
2023Detailed filing. Detailed filing data is available for this year.$4.59$4.10$0.50$4.05$3.58$0.47
2022Detailed filing. Detailed filing data is available for this year.$4.37$4.34$0.03$3.18$3.55$0.36
2021Detailed filing. Detailed filing data is available for this year.$4.83$4.44$0.39$0.55$1.34$0.79
2020Detailed filing. Detailed filing data is available for this year.$4.99$3.82$1.18$2.76$3.30$0.54
2019Detailed filing. Detailed filing data is available for this year.$5.69$3.97$1.72$3.80$3.69$0.12
2018Detailed filing. Detailed filing data is available for this year.$5.74$4.14$1.60$3.88$3.44$0.44
2017Detailed filing. Detailed filing data is available for this year.$5.45$4.29$1.16$3.87$3.69$0.19
2016Detailed filing. Detailed filing data is available for this year.$5.41$4.43$0.97$3.34$3.46$0.13
2015Detailed filing. Detailed filing data is available for this year.$5.67$4.57$1.10$4.03$3.70$0.34
2014Detailed filing. Detailed filing data is available for this year.$4.03$3.26$0.76$3.85$3.26$0.59
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$3.32$0.17$3.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.61$3.49$0.12$3.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$3.52$0.31$3.24