KAPPA SIGMA - MU CAMMA CHAPTER INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: KAPPA SIGMA - MU CAMMA CHAPTER INC (EIN 13-3048786)
Tax period: 2022-06-01 to 2023-05-31
Filed: 2023-10-17
IRS object ID: 202302909349301330
Schema version: 2022v5.0
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
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-17T14:57:57-07:00	ReturnTs
Tax Period End	2023-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	473327069	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Stephen R Hollas PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3007 Earl Rudder Fwy S Ste 100	AddressLine1Txt
City	College Station	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77845	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	133048786	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KAPPA SIGMA FRATERNITY MU GAMMA CHAPTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	KAPP	BusinessNameControlTxt
Phone	9796961923	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3007 Earl Rudder Fwy S	AddressLine1Txt
City	College Station	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77845	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Trevor Simmons	PersonNm
Person Title	Treasurer	PersonTitleTxt
Phone	9796961923	PhoneNum
Signature	2023-10-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Trevor	PersonFirstNm
Person Last	Simmons	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Stephen R Hollas	PreparerPersonNm
PTIN	P01773644	PTIN
Phone	9796961923	PhoneNum
Preparation	2023-10-17	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
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Marcos Soto	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10436 N Dowling Drive	AddressLine1Txt
City	College Station	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77845	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$698,405	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1982	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	Local chapter of the National Collegiate Social Fraternity whose purpose is to provide meals, housing, and social programs fo rthe local social franternity members	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	50	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$509,328	PYContributionsGrantsAmt
CY Contributions Grants	$698,405	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$509,328	PYTotalRevenueAmt
CY Total Revenue	$698,405	CYTotalRevenueAmt
CY Grants And Similar Paid	$31,156	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$475,949	PYOtherExpensesAmt
CY Other Expenses	$620,857	CYOtherExpensesAmt
PY Total Expenses	$475,949	PYTotalExpensesAmt
CY Total Expenses	$652,013	CYTotalExpensesAmt
PY Revenues Less Expenses	$33,379	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$46,392	CYRevenuesLessExpensesAmt
Total Assets BOY	$41,398	TotalAssetsBOYAmt
Total Assets EOY	$87,791	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$41,398	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$87,791	NetAssetsOrFundBalancesEOYAmt
Mission	Local chapter of the National Collegiate Social Fraternity whose purpose is to provide meals, housing, and social programs fo rthe local social franternity members	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	na	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$698,405	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$0	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Marcos Soto	PersonNm
Phone	8323178876	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	10436 N Dowling Drive	AddressLine1Txt
City	College Station	CityNm
State Abbreviation	TX	StateAbbreviationCd
ZIP	77845	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Austin Hinrichs
President	10.00	Yes (X)	$0	$0	$0
Parker Jones
Grand Procurator	10.00	Yes (X)	$0	$0	$0
Trevor Simmons
Treasurer	10.00	Yes (X)	$0	$0	$0
Jordan Craft
Scribe	10.00	Yes (X)	$0	$0	$0
Ben Knight
Master of Ceremonies	10.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Membership Dues	$698,405	MembershipDuesAmt
Total Contributions	$698,405	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$698,405	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$31,156	TotalAmt
Program Services	$0	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$79,540	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Chapter Operations	$20,770	$0	$0	$0
Social Events	$101,074	$0	$0	$0
Dues and Fees	$55,360	$0	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$364,113	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$652,013	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$41,398	BOYAmt
EOY	$87,791	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$41,398	BOYAmt
EOY	$87,791	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	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	$41,398	BOYAmt
EOY	$87,791	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$41,398	BOYAmt
EOY	$87,791	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$41,398	BOYAmt
EOY	$87,791	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$46,392	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 11b	Circulated via email.
Form 990, Part IX, Line 24e	Alumni Events 11026.
Form 990, Part IX, Line 24e	Event Tickets 141012.
Form 990, Part IX, Line 24e	Cook Team 9786.
Form 990, Part IX, Line 24e	House Manager 9362.
Form 990, Part IX, Line 24e	Miscellaneous 9876.
Form 990, Part IX, Line 24e	Recruitment 21682.
Form 990, Part IX, Line 24e	Campus Relations 6364.
Form 990, Part IX, Line 24e	Tailgates 17465.
Form 990, Part IX, Line 24e	Unplanned 24370.
Form 990, Part IX, Line 24e	Merchandise 7345.
Form 990, Part IX, Line 24e	Event Costs - Entertainers 39700.
Form 990, Part IX, Line 24e	Formal Subsidy 66125.

KAPPA SIGMA - MU CAMMA CHAPTER INC: Form 990, tax year 2022

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

Total Revenue TotalRevenueGrp

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Occupancy OccupancyGrp

Other Expenses OtherExpensesGrp (3 entries)

All Other Expenses AllOtherExpensesGrp

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Total Assets TotalAssetsGrp

Total Liabilities TotalLiabilitiesGrp

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Comments