Civic Intelligence

Kappa Sigma Building Association

990 • Fiscal year 2018 • EIN 95-6071001

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 08, 2019

Organization ProfileN/A
3437 Browning StreetSan Diego, CA 92106

(619) 297-4120

Siviq Scores

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

Liabilities / Assets

66th percentile

0.21x

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

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

93rd percentile

1.99x

Higher debt load relative to revenue than 93% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2018 filings • 501(c)7 • $500k-$1M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

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

Source year 2018

Revenue Growth

Score unavailable

No value available

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

Source year 2018

Balance Sheet
Liabilities / Assets66th percentile

Assets

$695,978

No earlier filing loaded for comparison.

Net Assets

$550,096

No earlier filing loaded for comparison.

Liabilities

$145,882

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin72nd percentile

Revenue

$73,412

No earlier filing loaded for comparison.

Expenses

$63,623

No earlier filing loaded for comparison.

Net Income

$9,789

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2018

Assets$695,978
Liabilities$145,882
Net Assets$550,096
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$73,412
Expenses$63,623
Net Income$9,789
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 8, 2019
Return Version
2017v2.2
Gross Receipts
$74,388
Mission and Program Overview

Mission

Ownership and management of kappa sigma fraternity building

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$690,500$690,500→ $0
Rtn Earn Endowment Incm Other Fnds$540,307$550,096▲ $9,789
Cash and Non-Interest-Bearing Accounts$5,722$5,478▼ $244
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$696,222$695,978▼ $244
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$146,961$144,282▼ $2,679
Unsecured Notes Loans Payable$8,000--
Other Liabilities$954$1,600▲ $646
Total Liabilities$155,915$145,882▼ $10,033
Net Assets / Fund Balance
Total Net Assets Fund Balance$540,307$550,096▲ $9,789
Total Liabilities and Net Assets / Fund Balance$696,222$695,978▼ $244

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$690,500-$690,500
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Steven R HallPresident
Jeffrey LeeVice President
David TrivoliDirector
Dennis VillavicencioDirector
Kanealii S SaleaumuaDirector
Robert W FrankDirector
Jim MillerSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$73,412
Change in Net Assets
$9,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$63,623
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
Occupancy---$27,479
Insurance---$9,320
Interest---$7,366
Fees for Services Accounting---$1,000
Other Expenses---$302
All Other Expenses---$229
Total Functional Expenses$0$0$0$63,623
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 Deposit$1,600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

“Review completed by board president”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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
2019-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven R Hall
Formed
1949
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
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/USAddress/AddressLine1Txt03437 Browning Street
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092106
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steven R Hall
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-08
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/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/ReturnTs02019-07-08T14:59:18-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-09-01
ReturnHeader/TaxPeriodEndDt02018-08-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$695,978
Liabilities
$145,882
Net assets
$550,096
Revenue
$73,412
Expenses
$63,623
Net income
$9,789
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