Civic Intelligence

Sigma Kappa Sorority of Berkeley Inc

EIN 94-1166469 • 501(c)7 • Berkeley, CA

Profile

The purpose of Sigma Kappa Sorority is to unite its members in friendship for the development of character and the promotion of social, literary, and intellectual culture. To further the program of the college, and to make a constructive contribution to the community as a whole.

2409 Warring StreetBerkeley, CA 94704

n/A

Siviq Scores

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

Liabilities / Assets

40th percentile

0.06x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.06x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Net Margin

39th percentile

1.9%

Higher net margin than 39% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$103,461

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

501(c)7 • $1M-$5M nonprofits • Source year 2025

Asset Growth

14th percentile

-6.6%

Faster asset growth than 14% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

2.5%

Faster revenue growth than 39% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,018,323

Down $72,502 (-6.6%) from 2024

Liabilities

Down

$65,281

Down $93,819 (-59%) from 2024

Net Assets

Up

$953,042

Up $21,317 (+2.3%) from 2024

Revenue

Up

$1,046,413

Up $25,976 (+2.5%) from 2024

Expenses

Up

$1,026,228

Up $101,632 (+11%) from 2024

Net Income

Down

$20,185

Down $75,656 (-79%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2014: $456,129Liabilities 2014: $78,501Net Assets 2014: $377,6282014Assets 2015: $467,787Liabilities 2015: $61,000Net Assets 2015: $406,7872015Assets 2016: $1,017,202Liabilities 2016: $560,626Net Assets 2016: $456,5762016Assets 2017: $1,084,419Liabilities 2017: $543,400Net Assets 2017: $541,0192017Assets 2018: $1,127,564Liabilities 2018: $488,322Net Assets 2018: $639,2422018Assets 2019: $1,201,491Liabilities 2019: $472,286Net Assets 2019: $729,2052019Assets 2020: $1,104,581Liabilities 2020: $498,948Net Assets 2020: $605,6332020Assets 2021: $978,350Liabilities 2021: $405,357Net Assets 2021: $572,9932021Assets 2022: $1,091,804Liabilities 2022: $403,974Net Assets 2022: $687,8302022Assets 2023: $1,146,958Liabilities 2023: $311,074Net Assets 2023: $835,8842023Assets 2024: $1,090,825Liabilities 2024: $159,100Net Assets 2024: $931,7252024Assets 2025: $1,018,323Liabilities 2025: $65,281Net Assets 2025: $953,0422025

Highlighted filing

2025

Assets$1,018,323
Liabilities$65,281
Net Assets$953,042

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $690,932Expenses 2014: $682,584Net Income 2014: $8,3482014Revenue 2015: $722,682Expenses 2015: $693,523Net Income 2015: $29,1592015Revenue 2016: $744,731Expenses 2016: $694,942Net Income 2016: $49,7892016Revenue 2017: $826,228Expenses 2017: $741,785Net Income 2017: $84,4432017Revenue 2018: $868,456Expenses 2018: $775,073Net Income 2018: $93,3832018Revenue 2019: $870,842Expenses 2019: $780,879Net Income 2019: $89,9632019Revenue 2020: $692,221Expenses 2020: $815,793Net Income 2020: -$123,5722020Revenue 2021: $527,524Expenses 2021: $560,164Net Income 2021: -$32,6402021Revenue 2022: $864,194Expenses 2022: $749,357Net Income 2022: $114,8372022Revenue 2023: $1,018,552Expenses 2023: $870,498Net Income 2023: $148,0542023Revenue 2024: $1,020,437Expenses 2024: $924,596Net Income 2024: $95,8412024Revenue 2025: $1,046,413Expenses 2025: $1,026,228Net Income 2025: $20,1852025

Highlighted filing

2025

Revenue$1,046,413
Expenses$1,026,228
Net Income$20,185

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 16, 2026
Return Version
2024v5.2
Gross Receipts
$1,046,413
Mission and Program Overview

Mission

The purpose of Sigma Kappa Sorority is to unite its members in friendship for the development of character and the promotion of social, literary, and intellectual culture. To further the program of the college, and to make a constructive contribution to the community as a whole.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$994,751$977,855▼ $16,896
Rtn Earn Endowment Incm Other Fnds$931,725$953,042▲ $21,317
Savings and Temporary Cash Investments$35,851$0▼ $35,851
Cash and Non-Interest-Bearing Accounts$51,283$23,744▼ $27,539
Prepaid Expenses and Deferred Charges$8,940$16,724▲ $7,784
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,090,825$1,018,323▼ $72,502
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$66,649--
Other Liabilities$69,250$65,281▼ $3,969
Unsecured Notes Loans Payable$23,201--
Total Liabilities$159,100$65,281▼ $93,819
Net Assets / Fund Balance
Total Net Assets Fund Balance$931,725$953,042▲ $21,317
Total Liabilities and Net Assets / Fund Balance$1,090,825$1,018,323▼ $72,502

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$802,250$322,686$1,124,936
Other Land Buildings$38,159$91,385$129,544
Buildings$123,767-$123,767
Equipment$13,679$13,353$27,032
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa TunneyHouse DirectorFT$103,461$103,461

Board Members and Trustees

NameTitle
Susan K WingardPresident
Tabitha MillerRecording Sec.
Emily MenckenTreasurer
Susan B HendricksonVP Operations
Revenue and Support

Revenue Composition

Contributions and Grants
$7,516
Program Service Revenue
$1,029,875
Investment Income
$119
Other Revenue
$8,903
All Other Contributions
$7,516
Change in Net Assets
$20,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$767,058
Salaries, Compensation, and Employee Benefits$259,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,848--$223,848
All Other Expenses$166,016$652-$166,668
Depreciation Depletion$60,851--$60,851
Other Expenses$53,536--$53,536
Payroll Taxes$20,182--$20,182
Other Employee Benefits$15,140--$15,140
Interest$1,940--$1,940
Fees for Services Accounting-$1,675-$1,675
Total Functional Expenses$1,023,901$2,327$0$1,026,228
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Confirming Deposits$32,000
Damage deposits$32,000
Other Liabilities$1,281
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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

Financial data is presented at monthly meetings and Form 990 is made available to board members for detailed review. All major financial decisions are a collective decision by the board members and thorough reveiw is made to ensure fiscal responsibility. Reveiw of minutes, financial data and all tax forms are open to the public upon request.

Form 990, Part VI, Section B, Line 15B

The salary for the house director, who is the highest paid employee, is determined by the board members after a review for comparable salaries for similar position in the immediate area. It is a collective decision and must be approved by board members.

Form 990, Part VI, Section C, Line 19

Monthly meetings are held where the board discusses activities and the financial statements and pertinent related policies/data. Minutes to the meetings are available upon request.

Filing and Contact Details

Filer

Filer Name
Sigma Kappa Sorority of Berkeley Inc
EIN
94-1166469
Phone
5108412924
Address
2409 Warring Street, Berkeley, CA 94704

Signing Officer

Name
Susan K Wingard
Title
President
Signed
2026-03-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan K Wingard
Formed
1957
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
7
Volunteers
10

Preparer

Firm
Josephine R Arth CPA
Address
23 Corte Monterey, Moraga, CA 94556
Preparer
Josephine Arth
Phone
9252849086
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Auto Allowance: Column (A) - Total = $1500; Column (B) - Program Services = $1500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Bank Charges: Column (A) - Total = $1387; Column (B) - Program Services = $1387; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Casual Labor: Column (A) - Total = $4572; Column (B) - Program Services = $4572; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

FTB-IRS Taxes: Column (A) - Total = $530; Column (B) - Program Services = $0; Column (C) - Management & General = $530; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

G&A Administrative: Column (A) - Total = $6510; Column (B) - Program Services = $6510; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

House Supplies: Column (A) - Total = $24759; Column (B) - Program Services = $24759; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Lawn/pest control/Cleaning: Column (A) - Total = $6931; Column (B) - Program Services = $6931; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Liability Insurance: Column (A) - Total = $122; Column (B) - Program Services = $0; Column (C) - Management & General = $122; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

License/Permits: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

LT Projects-Non Capitalized: Column (A) - Total = $19616; Column (B) - Program Services = $19616; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Miscellaneous/Parking/Gifts: Column (A) - Total = $3653; Column (B) - Program Services = $3653; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

NelNet Charges: Column (A) - Total = $19020; Column (B) - Program Services = $19020; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Office Supplies: Column (A) - Total = $659; Column (B) - Program Services = $659; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Payroll Service Fee: Column (A) - Total = $2755; Column (B) - Program Services = $2755; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Postage and Shipping: Column (A) - Total = $3185; Column (B) - Program Services = $3185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Program Expenses: Column (A) - Total = $17982; Column (B) - Program Services = $17982; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Property Tax: Column (A) - Total = $33329; Column (B) - Program Services = $33329; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

WC Insurance: Column (A) - Total = $20158; Column (B) - Program Services = $20158; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Raw XML AppendixShowing 400 of 409 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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IRS990/OtherExpensesGrp/ProgramServicesAmt193620
IRS990/OtherExpensesGrp/ProgramServicesAmt261720
IRS990/OtherExpensesGrp/ProgramServicesAmt353536
IRS990/OtherExpensesGrp/TotalAmt0327048
IRS990/OtherExpensesGrp/TotalAmt193620
IRS990/OtherExpensesGrp/TotalAmt261720
IRS990/OtherExpensesGrp/TotalAmt353536
IRS990/OtherLiabilitiesGrp/BOYAmt069250
IRS990/OtherLiabilitiesGrp/EOYAmt065281
IRS990/OtherRevenueMiscGrp/Desc0Chapter Reimbursements
IRS990/OtherRevenueMiscGrp/Desc1Fines
IRS990/OtherRevenueMiscGrp/Desc2Fridge Fees-Misc.
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05203
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05203
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13700
IRS990/OtherRevenueTotalAmt08903
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0223848
IRS990/OtherSalariesAndWagesGrp/TotalAmt0223848
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt020182
IRS990/PayrollTaxesGrp/TotalAmt020182
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08940
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016724
IRS990/PrincipalOfficerNm0Susan K Wingard
IRS990/PriorPeriodAdjustmentsAmt01132
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Housing-Furnishing Fees
IRS990/ProgramServiceRevenueGrp/Desc1Student Room/Parlor Fees
IRS990/ProgramServiceRevenueGrp/Desc2Summer-Room Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026925
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1990275
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026925
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1990275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212675
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt035609
IRS990/PYInvestmentIncomeAmt02570
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0694151
IRS990/PYOtherRevenueAmt016328
IRS990/PYProgramServiceRevenueAmt0965930
IRS990/PYRevenuesLessExpensesAmt095841
IRS990/PYSalariesCompEmpBnftPaidAmt0230445
IRS990/PYTotalExpensesAmt0924596
IRS990/PYTotalRevenueAmt01020437
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt020185
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01038778
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0931725
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0953042
IRS990/SavingsAndTempCashInvstGrp/BOYAmt035851
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0123767
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0123767
IRS990ScheduleD/EquipmentGrp/BookValueAmt013679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013353
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027032
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0802250
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0322686
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01124936
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038159
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091385
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0129544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt132000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21281
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Confirming Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Damage deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0977855
IRS990ScheduleD/TotalLiabilityAmt065281
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Financial data is presented at monthly meetings and Form 990 is made available to board members for detailed review. All major financial decisions are a collective decision by the board members and thorough reveiw is made to ensure fiscal responsibility. Reveiw of minutes, financial data and all tax forms are open to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The salary for the house director, who is the highest paid employee, is determined by the board members after a review for comparable salaries for similar position in the immediate area. It is a collective decision and must be approved by board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Monthly meetings are held where the board discusses activities and the financial statements and pertinent related policies/data. Minutes to the meetings are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Auto Allowance: Column (A) - Total = $1500; Column (B) - Program Services = $1500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Bank Charges: Column (A) - Total = $1387; Column (B) - Program Services = $1387; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Casual Labor: Column (A) - Total = $4572; Column (B) - Program Services = $4572; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8FTB-IRS Taxes: Column (A) - Total = $530; Column (B) - Program Services = $0; Column (C) - Management & General = $530; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9G&A Administrative: Column (A) - Total = $6510; Column (B) - Program Services = $6510; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10House Supplies: Column (A) - Total = $24759; Column (B) - Program Services = $24759; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Lawn/pest control/Cleaning: Column (A) - Total = $6931; Column (B) - Program Services = $6931; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Liability Insurance: Column (A) - Total = $122; Column (B) - Program Services = $0; Column (C) - Management & General = $122; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13License/Permits: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14LT Projects-Non Capitalized: Column (A) - Total = $19616; Column (B) - Program Services = $19616; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Miscellaneous/Parking/Gifts: Column (A) - Total = $3653; Column (B) - Program Services = $3653; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16NelNet Charges: Column (A) - Total = $19020; Column (B) - Program Services = $19020; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Office Supplies: Column (A) - Total = $659; Column (B) - Program Services = $659; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Payroll Service Fee: Column (A) - Total = $2755; Column (B) - Program Services = $2755; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Postage and Shipping: Column (A) - Total = $3185; Column (B) - Program Services = $3185; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20Program Expenses: Column (A) - Total = $17982; Column (B) - Program Services = $17982; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21Property Tax: Column (A) - Total = $33329; Column (B) - Program Services = $33329; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22WC Insurance: Column (A) - Total = $20158; Column (B) - Program Services = $20158; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01090825
IRS990/TotalAssetsEOYAmt01018323
IRS990/TotalAssetsGrp/BOYAmt01090825
IRS990/TotalAssetsGrp/EOYAmt01018323
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07516
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02327
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01023901
IRS990/TotalFunctionalExpensesGrp/TotalAmt01026228
IRS990/TotalGrossUBIAmt0119
IRS990/TotalLiabilitiesBOYAmt0159100
IRS990/TotalLiabilitiesEOYAmt065281
IRS990/TotalLiabilitiesGrp/BOYAmt0159100
IRS990/TotalLiabilitiesGrp/EOYAmt065281
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0931725
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0953042
IRS990/TotalProgramServiceExpensesAmt01023901
IRS990/TotalProgramServiceRevenueAmt01029875
IRS990/TotalReportableCompFromOrgAmt0103461
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01038778
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01046413
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0119
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01090825
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01018323
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt023201
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02409 Warring Street
IRS990/USAddress/CityNm0Berkeley
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094704
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Susan K Wingard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sigma Kappa Sorority of Berkeley Inc
ReturnHeader/Filer/BusinessNameControlTxt0SIGM
ReturnHeader/Filer/EIN0941166469
ReturnHeader/Filer/PhoneNum05108412924
ReturnHeader/Filer/USAddress/AddressLine1Txt02409 Warring Street
ReturnHeader/Filer/USAddress/CityNm0Berkeley
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094704
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900138671
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Josephine R Arth CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023 Corte Monterey
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Moraga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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