Civic Intelligence

Kappa Sigma Building Association

EIN 95-6071001 • 501(c)7 • San Diego, CA

Profile

Ownership and management of kappa sigma fraternity building

3437 Browning StreetSan Diego, CA 92106

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.16x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Net Margin

87th percentile

31%

Higher net margin than 87% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

501(c)7 • $500k-$1M nonprofits • Source year 2025

Asset Growth

37th percentile

-0.4%

Faster asset growth than 37% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Revenue Growth

50th percentile

5.8%

Faster revenue growth than 50% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$772,256

Up $6,655 (+0.9%) from 2024

Liabilities

Down

$16,922

Down $25,912 (-60%) from 2024

Net Assets

Up

$755,334

Up $32,567 (+4.5%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin87th percentile

Revenue

Up

$103,845

Up $4,551 (+4.6%) from 2024

Expenses

Up

$71,278

Up $5,071 (+7.7%) from 2024

Net Income

Down

$32,567

Down $520 (-1.6%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$800K$600K$400K$200K$0Assets 2018: $695,978Liabilities 2018: $145,882Net Assets 2018: $550,0962018Assets 2020: $739,386Liabilities 2020: $143,324Net Assets 2020: $596,0622020Assets 2021: $766,953Liabilities 2021: $138,964Net Assets 2021: $627,9892021Assets 2022: $781,744Liabilities 2022: $119,011Net Assets 2022: $662,7332022Assets 2023: $756,680Liabilities 2023: $67,000Net Assets 2023: $689,6802023Assets 2024: $765,601Liabilities 2024: $42,834Net Assets 2024: $722,7672024Assets 2025: $772,256Liabilities 2025: $16,922Net Assets 2025: $755,3342025

Highlighted filing

2025

Assets$772,256
Liabilities$16,922
Net Assets$755,334
Open 2025 Filing

Operations Trend

Revenue Growth50th percentile

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

$150K$100K$50K$0Revenue 2018: $73,412Expenses 2018: $63,623Net Income 2018: $9,7892018Revenue 2020: $86,725Expenses 2020: $62,973Net Income 2020: $23,7522020Revenue 2021: $86,565Expenses 2021: $54,638Net Income 2021: $31,9272021Revenue 2022: $87,745Expenses 2022: $53,001Net Income 2022: $34,7442022Revenue 2023: $118,914Expenses 2023: $91,967Net Income 2023: $26,9472023Revenue 2024: $99,294Expenses 2024: $66,207Net Income 2024: $33,0872024Revenue 2025: $103,845Expenses 2025: $71,278Net Income 2025: $32,5672025

Highlighted filing

2025

Revenue$103,845
Expenses$71,278
Net Income$32,567
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$772,256
Liabilities
$16,922
Net assets
$755,334
Revenue
$103,845
Expenses
$71,278
Net income
$32,567
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.72$0.17$7.55$1.04$0.71$0.33
2024Detailed filing. Detailed filing data is available for this year.$7.66$0.43$7.23$0.99$0.66$0.33
2023Detailed filing. Detailed filing data is available for this year.$7.57$0.67$6.90$1.19$0.92$0.27
2022Detailed filing. Detailed filing data is available for this year.$7.82$1.19$6.63$0.88$0.53$0.35
2021Detailed filing. Detailed filing data is available for this year.$7.67$1.39$6.28$0.87$0.55$0.32
2020Detailed filing. Detailed filing data is available for this year.$7.39$1.43$5.96$0.87$0.63$0.24
2018Detailed filing. Detailed filing data is available for this year.$6.96$1.46$5.50$0.73$0.64$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Oct 20, 2025
Return Version
2024v5.2
Gross Receipts
$103,845
Mission and Program Overview

Mission

Ownership and management of kappa sigma fraternity building

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$722,767$755,334▲ $32,567
Land, Buildings, and Equipment, Net$697,187$693,844▼ $3,343
Cash and Non-Interest-Bearing Accounts$68,414$78,412▲ $9,998
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$765,601$772,256▲ $6,655
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$35,834$9,922▼ $25,912
Other Liabilities$7,000$7,000→ $0
Total Liabilities$42,834$16,922▼ $25,912
Net Assets / Fund Balance
Total Net Assets Fund Balance$722,767$755,334▲ $32,567
Total Liabilities and Net Assets / Fund Balance$765,601$772,256▲ $6,655

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$690,500-$690,500
Other Land Buildings$3,344$15,640$18,984
Compensation and Service Providers
Top Officer Pay92nd percentile

Board Members and Trustees

NameTitle
Steven R HallPresident
Jeffrey LeeVice President
Dennis VillavicencioDirector
Kenny JohnsDirector
Robert W FrankDirector
Jim MillerSecretary
David TrivoliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$450
Other Revenue
$103,395
Change in Net Assets
$32,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$71,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$18,746--$18,746
Occupancy$18,710--$18,710
Fees for Services Accounting$4,164--$4,164
Depreciation Depletion$3,343--$3,343
Interest$1,688--$1,688
Other Expenses$236--$236
Office Expenses$22--$22
Total Functional Expenses$71,278$0$0$71,278
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
Security Deposits$7,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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 11B

“Review completed by board president”

Form 990, Part VI, Section C, Line 19

“Available to public upon request”

Filing and Contact Details

Filer

Filer Name
Kappa Sigma Building Association
EIN
95-6071001
Phone
6192974120
Address
3437 Browning Street, San Diego, CA 92106

Signing Officer

Name
Steven R Hall
Title
President
Signed
2025-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven R Hall
Formed
1949
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
McRea Woodson & Associates Inc
Address
8274 La Mesa Blvd, La Mesa, CA 91942
Preparer
Lynn R McRea Woodson
Phone
6194621900
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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/TotalAssetsBOYAmt0765601
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt071278
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IRS990/TotalLiabilitiesGrp/EOYAmt016922
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0772256
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03437 Browning Street
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092106
IRS990/VotingMembersGoverningBodyCnt07
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven R Hall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Kappa Sigma Building Association
ReturnHeader/Filer/BusinessNameControlTxt0KAPP
ReturnHeader/Filer/EIN0956071001
ReturnHeader/Filer/PhoneNum06192974120
ReturnHeader/Filer/USAddress/AddressLine1Txt03437 Browning Street
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092106
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330947129
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0McRea Woodson & Associates Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08274 La Mesa Blvd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0La Mesa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091942
ReturnHeader/PreparerPersonGrp/PhoneNum06194621900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lynn R McRea Woodson
ReturnHeader/ReturnTs02025-10-20T14:27:59-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

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