KAPPA SIGMA FRATERNITY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
KAPPA SIGMA FRATERNITY (EIN 84-0406728)
Tax period
2021-06-01 to 2022-05-31
Filed
2023-03-06
IRS object ID
202310659349300431
Schema version
2021v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-03-06T12:11:29-05:00ReturnTs
Tax Period End2022-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN840406728EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAPPA SIGMA FRATERNITYBusinessNameLine1Txt
Business Name Line287 GAMMA-GAMMABusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKAPPBusinessNameControlTxt
Phone9089303949PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11800 W CAMPUS ROADAddressLine1Txt
CityGOLDENCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80401ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJONATHAN WUESTNECKPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9089303949PhoneNum
Signature2023-02-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJONATHANPersonFirstNm
Person LastWUESTNECKPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH BREWERPreparerPersonNm
PTINP02313153PTIN
Phone2057587754PhoneNum
Preparation2023-02-13PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerJONATHAN WUESTNECKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11800 W CAMPUS ROADAddressLine1Txt
CityGOLDENCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$423,798GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.KAPPASIGMAGG.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1904FormationYr
Legal Domicile StateCOLegalDomicileStateCd
Activity Or MissionLOCAL CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$303,940PYProgramServiceRevenueAmt
CY Program Service Revenue$423,798CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$303,940PYTotalRevenueAmt
CY Total Revenue$423,798CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$9,600CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$303,940PYOtherExpensesAmt
CY Other Expenses$301,954CYOtherExpensesAmt
PY Total Expenses$303,940PYTotalExpensesAmt
CY Total Expenses$311,554CYTotalExpensesAmt
CY Revenues Less Expenses$112,244CYRevenuesLessExpensesAmt
Total Assets BOY$65,734TotalAssetsBOYAmt
Total Assets EOY$177,978TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$65,734NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$177,978NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION, PROMOTE THE IDEAL OF BROTHERHOOD, ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS, PROMOTE ETHICAL BEHAVIOR, AND ENCOURAGE SERVICE TO OTHERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescPROVIDED MEALS, HOUSING AND SOCIAL PROGRAMS FOR THE LOCAL SOCIAL FRATERNITY MEMBERS - TOTAL OF 112 MEMBERS FOR THE YEAR.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$5,100InitiationFeesAndCapContriAmt
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJONATHAN WUESTNECKPersonNm
Phone9089303949PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11800 W CAMPUS ROADAddressLine1Txt
CityGOLDENCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80401ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MAXIMUM FRANZ
PRESIDENT30.00Yes (X)$4,000$0$0
JONATHAN WUESTNECK
TREASURER20.00Yes (X)$4,000$0$0
JASON BROCKWAY
VICE PRESDIE20.00Yes (X)$1,600$0$0
NICHOLAS DREXLER
VICE PRESIDE20.00Yes (X)$0$0$0
MATT HATCH
SECRETARY20.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$9,600TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAMPUS COOKSBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 S WOLF RD SUITE 400AddressLine1Txt
CityWHEELINGCityNm
State AbbreviationILStateAbbreviationCd
ZIP60090ZIPCd
FieldValueIRS element (for citing)
ServicesCATERINGServicesDesc
Compensation$120,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Total Revenue Column$423,798TotalRevenueColumnAmt
Related Or Exempt Func Income$423,798RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$423,798TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$423,798TotalRevenueColumnAmt
Related Or Exempt Func Income$423,798RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$9,600TotalAmt
Program Services$9,600ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,750TotalAmt
Program Services$9,750ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$110,000TotalAmt
Program Services$110,000ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
MEALS & KITCHEN EXP$129,447$129,447
CHAPTER OPERATIONS$18,421$18,421
SOCIAL$16,000$16,000
RECRUITMENT$10,000$10,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,336TotalAmt
Program Services$8,336ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$311,554TotalAmt
Program Services$311,554ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$31,330BOYAmt
EOY$71,720EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$34,404BOYAmt
EOY$106,258EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$65,734BOYAmt
EOY$177,978EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$65,734BOYAmt
EOY$177,978EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$65,734BOYAmt
EOY$177,978EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$65,734BOYAmt
EOY$177,978EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$112,244ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION, PROMOTE THE IDEAL OF BROTHERHOOD, ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS, PROMOTE ETHICAL BEHAVIOR, AND ENCOURAGE SERVICE TO OTHERS.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION'S FORM 990 IS PREPARED BY AN ACCOUNTANT EXPERIENCED IN THE AREA OF NON-PROFIT TAXATION. THE BOARD MAKES A CURSORY REVIEW OF THE RETURN TO MAKE SURE NO MATERIAL OMISSIONS OR MISSTATEMENTS ARE MADE ON THE RETURN BEFORE IT IS FILED. ONCE APPROVED, THE RETURN IS SIGNED BY AN AUTHORIZED AGENT AND FILED.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST, WITHIN ONE WEEK OF REQUEST.

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