Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Kappa Boule Foundation
EIN 99-2399378 • 501(c)3 • Atlanta, GA
Pub. 78 Eligible
Profile
The primary purpose of the Kappa Boule Foundation is to cultivate opportunities for excellence by raising funds and awarding meaningful scholarships to deserving high school and college students throughout the Atlanta Metropolitan Area. Through this commitment, the Foundation seeks to empower the next generation of leaders and support their pursuit of higher education and lifelong achievement.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$33,477
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$33,477
No earlier filing loaded for comparison.
Revenue
$82,614
No earlier filing loaded for comparison.
Expenses
$49,137
No earlier filing loaded for comparison.
Net Income
$33,477
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $33,477
- Liabilities
- $0
- Net assets
- $33,477
- Revenue
- $82,614
- Expenses
- $49,137
- Net income
- $33,477
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $121,751
Mission and Program Overview
Mission
The primary purpose of the Kappa Boule Foundation is to cultivate opportunities for excellence by raising funds and awarding meaningful scholarships to deserving high school and college students throughout the Atlanta Metropolitan Area. Through this commitment, the Foundation seeks to empower the next generation of leaders and support their pursuit of higher education and lifelong achievement.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| In 2024, the Kappa Boule Foundation proudly awarded two scholarships valued at $5,000 each, affirming our commitment to supporting academic excellence. Building on this momentum, the Foundation plans to expand the number of scholarships offered in the coming years, beginning in 2025, to broaden our impact and uplift even more deserving students. | $10,000 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Anthony Aiken | Chairman | - | $0 | - | - |
| Virgil Smith | Vice Chairman | - | $0 | - | - |
| Nathan Lewis | Treasurer | - | $0 | - | - |
| Keith Quarles Jr | Secretary | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Kappa Boule Foundation Golf Tournament | $121,751 | $82,300 | $9,965 | $72,335 |
| Total Events | $121,751 | $82,300 | $34,792 | $47,508 |
Filing and Contact Details
Filer
- Filer Name
- Kappa Boule Foundation
- EIN
- 99-2399378
- Phone
- 8282308230
- Address
- 4059 Thaxton Road, Atlanta, GA 30349
Signing Officer
- Name
- Virgil Smith
- Title
- Vice Chairman
- Phone
- 8282308230
- Signed
- 2025-11-15
Supplemental Narrative
Additional Explanations
Form 990-EZ, Header, Line A
“Form 990-EZ, Line 10: Awarded two $5,000 scholarships to two college students in 2024, the inaugural year of the Kappa Boule Foundation's scholarship program.”
Form 990-EZ, Header, Line B
“For Schedule 990-EZ, Line 16 - Other Expenses, the Foundation reported $0 in cash prizes and $2,300 in non-cash prizes for trophies. Food and beverage expenses of $12,927 covered golfer lunches and the post-tournament awards ceremony, including dinner and a hosted bar. Entertainment of $5,820 included a DJ, cigar roller, and pre-tournament social event. Other direct expenses of $9,965 covered golf hole flags, golf apparel, event insurance, storage rental, sales tax, and banking fees.”
Form 990-EZ, Part I, Line 16
“Here is the finalized **Form 990-EZ, Part VI - Section O** paragraph with your amounts and correct total: Form 990-EZ, Part I, Line 16 - Other Expenses. The Foundation's other expenses consisted of the following: Non-Cash Prizes, $2,300 Rent and Facility, $3,780; Food and Beverage, $12,927, Entertainment, $5,820 and Direct Expenses, $9,965, total amount reported on Line 16 is $34,792.”
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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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| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 9965 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 9965 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 3780 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 3780 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990-EZ, Line 10: Awarded two $5,000 scholarships to two college students in 2024, the inaugural year of the Kappa Boule Foundation's scholarship program. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | For Schedule 990-EZ, Line 16 - Other Expenses, the Foundation reported $0 in cash prizes and $2,300 in non-cash prizes for trophies. Food and beverage expenses of $12,927 covered golfer lunches and the post-tournament awards ceremony, including dinner and a hosted bar. Entertainment of $5,820 included a DJ, cigar roller, and pre-tournament social event. Other direct expenses of $9,965 covered golf hole flags, golf apparel, event insurance, storage rental, sales tax, and banking fees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Here is the finalized **Form 990-EZ, Part VI - Section O** paragraph with your amounts and correct total: Form 990-EZ, Part I, Line 16 - Other Expenses. The Foundation's other expenses consisted of the following: Non-Cash Prizes, $2,300 Rent and Facility, $3,780; Food and Beverage, $12,927, Entertainment, $5,820 and Direct Expenses, $9,965, total amount reported on Line 16 is $34,792. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Header, Line A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Header, Line B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16 |
| ReasonableCauseExplanation/ExplanationTxt | 0 | The Kappa Boule Foundation respectfully submits this statement explaining the circumstances that led to the delayed filing of its Form 990-EZ and requests abatement of any penalties on the basis of reasonable cause. During the period in question the Foundation undertook two material, interrelated events that directly affected our ability to complete the return on time. Pending reclassification with the IRS. The Foundation petitioned the IRS to reclassify its status from a private foundation to a public charity so that our Form 990-EZ would accurately reflect the Foundation's tax status and reporting obligations. We delayed finalizing the return while awaiting the IRS decision in order to ensure full and correct reporting. Official notification of the reclassification was received on October 6, 2025. Loss of key financial leadership.Our Treasurer, Mr. Carl Ballton, passed away on April 25, 2025. Mr. Ballton was the principal individual responsible for preparing and assembling the financial information required for the return. His unexpected death caused an unavoidable interruption in our financial operations and delayed the transition of responsibilities necessary to complete the filing. For context, the Foundation began active fundraising in May 2024, launching a charitable golf tournament to support scholarships for students in the Atlanta Metropolitan Area. The Foundation awarded two scholarships totaling $10,000, and we have plans to expand our scholarship program in future years. These programmatic developments increased financial activity and required additional time to compile and reconcile records for accurate tax reporting. The delay was not the result of willful neglect. Rather, it was caused by the combination of awaiting IRS reclassification to ensure correct reporting and the sudden loss of our Treasurer, both of which directly impeded timely completion of the return. Upon receipt of the reclassification notice and as soon as the Foundation could reassign financial duties, we moved promptly to finalize and submit the Form 990-EZ. To prevent recurrence, the Foundation has taken steps to stabilize our financial administration and improve continuity of operations, and we remain committed to full compliance with IRS requirements going forward. Given these circumstances the active effort to ensure accurate reporting by awaiting reclassification, the unexpected and significant disruption caused by the Treasurer's death, and the absence of any willful intent to evade filing requirements. We respectfully request that any penalties be abated on the basis of reasonable cause. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Virgil Smith |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice Chairman |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8282308230 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KAPPA BOULE FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KAPP |
| ReturnHeader/Filer/EIN | 0 | 992399378 |
| ReturnHeader/Filer/PhoneNum | 0 | 8282308230 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4059 Thaxton Road |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Atlanta |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30349 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T21:28:20-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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