SIGMA KAPPA NATIONAL HOUSING CORP: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: SIGMA KAPPA NATIONAL HOUSING CORP (EIN 91-1753026)
Tax period: 2021-06-01 to 2022-05-31
Filed: 2023-04-12
IRS object ID: 202341029349300129
Schema version: 2021v4.2
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
Form 990
Schedule B
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-04-12T14:24:52-05:00	ReturnTs
Tax Period End	2022-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	352123203	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KSM BUSINESS SERVICES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 40857	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46240	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	911753026	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SIGMA KAPPA NATIONAL HOUSING CORP	BusinessNameLine1Txt
Business Name Line2	GROUP RETURN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	SIGM	BusinessNameControlTxt
Phone	3173815540	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO MED LANE SUITE 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46032	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CASEY KELLER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3173815540	PhoneNum
Signature	2023-04-11	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CASEY	PersonFirstNm
Person Last	KELLER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CASSE TATE	PreparerPersonNm
PTIN	P01271193	PTIN
Phone	3175802000	PhoneNum
Preparation	2023-04-06	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CASEY KELLER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO MED LANE SUITE 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46032	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$13,889,990	GrossReceiptsAmt
Group Return For Affiliates	Yes (1)	GroupReturnForAffiliatesInd
All Affiliates Included	Yes (1)	AllAffiliatesIncludedInd
Group Exemption	5214	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SIGMAKAPPA.ORG/HOUSING	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1994	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	TO FOSTER SAFE, ATTRACTIVE, AND RELEVANT LIVING AND LEARNING ENVIRONMENTS BY PROVIDING OPERATIONAL SUPPORT, FINANCIAL MANAGEMENT SERVICES, AND FINANCING TO LOCAL HOUSE CORPORATIONS AND FACILITY COMMITTEES.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	47	TotalEmployeeCnt
Total Volunteers	100	TotalVolunteersCnt
Total Gross UBI	$40,019	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$387,868	PYContributionsGrantsAmt
CY Contributions Grants	$247,064	CYContributionsGrantsAmt
PY Program Service Revenue	$11,170,404	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,602,257	CYProgramServiceRevenueAmt
PY Investment Income	$41,311	PYInvestmentIncomeAmt
CY Investment Income	$40,189	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$11,599,583	PYTotalRevenueAmt
CY Total Revenue	$13,889,510	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$927,032	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$976,734	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$11,154,763	PYOtherExpensesAmt
CY Other Expenses	$13,305,589	CYOtherExpensesAmt
PY Total Expenses	$12,081,795	PYTotalExpensesAmt
CY Total Expenses	$14,282,323	CYTotalExpensesAmt
PY Revenues Less Expenses	-$482,212	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$392,813	CYRevenuesLessExpensesAmt
Total Assets BOY	$42,264,877	TotalAssetsBOYAmt
Total Assets EOY	$43,130,448	TotalAssetsEOYAmt
Total Liabilities BOY	$27,138,489	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$28,396,873	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$15,126,388	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$14,733,575	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF THE SIGMA KAPPA NATIONAL HOUSING CORPORATION AND RELATED HOUSING CORPORATIONS IS TO FOSTER SAFE, ATTRACTIVE, AND RELEVANT LIVING AND LEARNING ENVIRONMENTS BY PROVIDING OPERATIONAL SUPPORT, FINANCIAL MANAGEMENT SERVICES, AND FINANCING TO LOCAL HOUSE CORPORATIONS AND FACILITY COMMITTEES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDE SAFE AND ATTRACTIVE HOUSING FOR MEMBERS OF SIGMA KAPPA SORORITY AS THEY ENGAGE IN COLLEGIATE EDUCATIONAL AND SOCIAL PURSUITS AS UNDERGRADUATE STUDENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	PROVIDE EDUCATION AND TRAINING TO HOUSE EMPLOYEES AND OVER 100 VOLUNTEERS THROUGH ONLINE LEARNING PROGRAMS, CONVENTIONS AND CONFERENCES CONDUCTED MONTHLY AND BIENNIALLY.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	147	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	47	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	Yes (1)	NondeductibleContributionsInd
Nondeductible Contri Discl	Yes (1)	NondeductibleContriDisclInd
Initiation Fees And Cap Contri	$0	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$0	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	AZ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	DE	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	GA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	RI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TN	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	TX	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	IA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AL	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NV	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CASEY KELLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3173815540	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO-MED LANE SUITE 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46032	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SUSAN WILLIS
PRESIDENT	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
JULIE NAPPER
VP FINANCE	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
SARA HARVEY
VP HOUSING OPERATIONS	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
EMILY SHEPARD
VP PROGRAMMING	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
ANN-MARIE FONTAINE
VP PROPERTY MANAGEMENT	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
ERICA TABANO
VP COMMUNICATION	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
JENNIFER RAINEY
NAT'L CHAPTER VP FINANCE	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
CASEY KELLER
EXECUTIVE DIRECTOR	20.00	20.00		Yes (X)	$0	$98,129	$3,763

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$98,129	TotReportableCompRltdOrgAmt
Total Other Compensation	$3,763	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
COLLEGE CHEFS
411 E PARK ST 100	CHAMPAIGN	IL	61820	FOOD SERVICES	$1,227,191
SENIOR CLASS FOOD SERVICE
7225 NORTH ORACLE ROAD	TUCSON	AZ	85704	FOOD SERVICES	$390,883
GILL GRILLING
8321 BALTIMORE AVENUE	COLLEGE PARK	MD	20740	FOOD SERVICES	$388,463
CAMPUS COOKS LLC
1400 S WOLF RD SUITE 400	WHEELING	IL	60090	FOOD SERVICES	$267,224
CEDAR SQUARE II
830 N 15TH ST	MILWAUKEE	WI	53233	PROPERTY MANAGEMENT	$159,120

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$247,064	AllOtherContributionsAmt
Total Contributions	$247,064	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	HOUSE CORPORATION PROGRAM FEES	Desc
Business	721310	BusinessCd
Total Revenue Column	$13,602,257	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,602,257	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,602,257	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40,019	TotalRevenueColumnAmt
Unrelated Business Revenue	$40,019	UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$650	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$480	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$170	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$170	TotalRevenueColumnAmt
Related Or Exempt Func Income	$170	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,889,510	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,602,427	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$40,019	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$965,972	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$10,762	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$32,015	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$13,015	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$4,213,383	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,763	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$95,796	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$4,602,012	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$161	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$13,016	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,065,910	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,953,890	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$239,722	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
BILL PROCESSING FEE	$472,395
BAD DEBT EXPENSE	$472,020
PARTICIPANT FEES PAID T	$81,084
MEALS	$36,210

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,197	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,282,323	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$64,940	BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,267,405	BOYAmt
EOY	$1,475,218	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$716,024	BOYAmt
EOY	$570,701	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$36,745	BOYAmt
EOY	$24,882	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$20,579	BOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$51,299,070	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$19,317,597	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$32,674,702	BOYAmt
EOY	$31,981,473	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$7,484,482	BOYAmt
EOY	$9,078,174	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$42,264,877	BOYAmt
EOY	$43,130,448	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$114,333	BOYAmt
EOY	$324,830	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$99,123	BOYAmt
EOY	$85,926	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$9,458,771	BOYAmt
EOY	$15,121,579	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,466,262	BOYAmt
EOY	$12,864,538	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$27,138,489	BOYAmt
EOY	$28,396,873	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$15,126,388	BOYAmt
EOY	$14,733,575	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$15,126,388	BOYAmt
EOY	$14,733,575	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$42,264,877	BOYAmt
EOY	$43,130,448	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$392,813	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,641,959	OtherCostOrOtherBasisAmt
Book Value	$1,641,959	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$38,342,811	OtherCostOrOtherBasisAmt
Depreciation	$12,598,949	DepreciationAmt
Book Value	$25,743,862	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,455,126	OtherCostOrOtherBasisAmt
Depreciation	$891,456	DepreciationAmt
Book Value	$563,670	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$9,859,174	OtherCostOrOtherBasisAmt
Depreciation	$5,827,192	DepreciationAmt
Book Value	$4,031,982	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,981,473	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
VENDOR DEPOSITS	$180,229
FUNDS HELD BY RELATED PARTY	$8,897,945

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$9,078,174	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DEPOSITS	$340,248
LOANS PAYABLE TO AFFILIATE	$11,110,952
CHECKS WRITTEN IN EXCESS OF CASH	$1,413,338

Field	Value	IRS element (for citing)
Total Liability	$12,864,538	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	NHC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE, THOUGH IT IS SUBJECT TO TAX ON INCOME UNREALTED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE COMBINED FINANCIAL STATEMENTS. THERE WAS NO UNRELATED BUSINESS INCOME TAX EXPENSE FOR THE FISCAL YEARS 2022 AND 2021. NET INVESTMENT IS CONSIDERED UNRELATED BUSINESS INCOME UNLESS SET ASIDE TO BE USED FOR CHARITABLE AND EDUCATIONAL PURPOSES. NHC DESIGNATED THAT ALL NET INVESTMENT INCOME FOR THE YEAR ENDED MAY 31, 2022 AND 2021, BE SET ASIDE AND AVAILABLE FOR THE USES DISCLOSED IN THE AUDITED FINANCIAL STATMENTS. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES RELATED TO NET INVESTMENT AND ROYALTY INCOME. NHC FILES A GROUP INFORMATION TAX RETURN THAT INCLUDES THE PARTICIPANT CORPORATIONS. NHC AND PARTICIPANT CORPORATIONS ARE NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED MAY 31, 2019. MANAGEMENT BELIEVES THAT NHC AND PARTICIPANT CORPORATIONS' INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	FORM 990 IS PREPARED BY AN INDEPENDANT CPA FIRM AND THEN REVIEWED BY THE CONTROLLER AND EXECUTIVE DIRECTOR. THE VICE PRESIDENT OF FINANCE FORMALLY REVIEWS THE PREPARED FORM AND THEN PRESENTS IT FOR BOARD APPROVAL PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	AN ANNUAL QUESTIONNAIRE IS COMPLETED AND SIGNED BY THE BOARD OF DIRECTORS, OFFICERS AND EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR REVIEWS THE SIGNED COPIES AND DISCUSSES ANY CONFLICTS WITH THE BOARD. A MEMBER WITH A CONFLICT WOULD SELF DISCLOSE DURING A DISCUSSION INVOLVING THE CONFLICT AND WOULD RECUSE THEMSELVES FROM THE VOTE.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. ASAE COMPENSATION BENCHMARKING REPORTS ARE USED FOR ASSISTING WITH REVIEWING THE EXECTUTIVE DIRECTORS COMPENSATION NO LESS THAN EVERY FIVE YEARS. COMPENSATION FOR THE NHC EMPLOYEES, FOLLOWING AN ANNUAL REVIEW PROCESS, IS DETERMINED AND APPROVED BY THE EXECUTIVE DIRECTOR.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
FORM 990, PART IX, LINE 11G	CONTRACT SERVICES 4,213,383.
FORM 990, PART XII, LINE 2C:	THERE HAS BEEN NO CHANGE IN THE AUDIT OVERSIGHT OR AUDITOR SELECTION PROCESSES FROM THE PRIOR YEAR.
FORM 990, PART V, LINE 1A AND PART VII, SECTION B	THE FORMS 1096 AND W-3 REPORTED ON PARTS V AND VII ARE AN AGGREGATE OF THE CHAPTERS INCLUDED IN THE GROUP RETURN. THE TOTAL FILED UNDER SIGMA KAPPA NATIONAL HOUSING CORPORATION GROUP (EIN: 91-1753026) IS ZERO. THE 1096 AND W-2 AMOUNTS REPORTED WERE FILED UNDER THE APPLICABLE EINS FOR THE INCLUDED CHAPTERS FOR THE EMPLOYEES AND VENDORS WORKING UNDER EACH SPECIFIC CHAPTER.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SIGMA KAPPA NATIONAL HOUSING CORPORATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	695 PRO MED LANE SUITE 300	AddressLine1Txt
City	CARMEL	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46032	ZIPCd

Field	Value	IRS element (for citing)
EIN	351913455	EIN
Primary Activities	HOUSING	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd
Exempt Code Section	501(C)(7)	ExemptCodeSectionTxt
Public Charity Status	N/A	PublicCharityStatusTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SIGMA KAPPA NATIONAL HOUSING CORPORATION
D	$8,718,702	FMV
SIGMA KAPPA NATIONAL HOUSING CORPORATION
E	$10,874,706	FMV
SIGMA KAPPA NATIONAL HOUSING CORPORATION
M	$722,595	FMV
SIGMA KAPPA NATIONAL HOUSING CORPORATION
R	$646,545	FMV