FURP.ORG / PUBLIC DATA EXPLORER

KAPPA SIGMA FRATERNITY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
KAPPA SIGMA FRATERNITY (EIN 63-0020370)
Tax period
2019-06-01 to 2020-05-31
Filed
2020-08-31
IRS object ID
202032449349300703
Schema version
2019v5.0
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)
Return2020-08-31T07:48:31-05:00ReturnTs
Tax Period End2020-05-31TaxPeriodEndDt

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 Begin2019-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN630020370EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAPPA SIGMABusinessNameLine1Txt
Business Name Line2BETA CHAPTERBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKAPPBusinessNameControlTxt
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP354031880ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLIAM COLLIERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3175227310PhoneNum
Signature2020-08-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELIZABETH BREWERPreparerPersonNm
PTINP02313153PTIN
Phone2057587754PhoneNum
Preparation2020-08-17PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address52.37.240.203IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-08-31IPDt
IP Tm07:48:31IPTm
IP TimezoneCDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id3249F28F8FAE483511FE3CC153987B2DD3CC3F1EAtSubmissionCreationDeviceId
At Submission Filing Device Id9DDC6F9FF2D273BCA182D3CFEA626C67D3489DC6AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMITCHELL MCCANDLESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1521 JEFFERSON AVENUEAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$975,670GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1899FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionUNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$443TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,109,971PYProgramServiceRevenueAmt
CY Program Service Revenue$975,227CYProgramServiceRevenueAmt
PY Investment Income$872PYInvestmentIncomeAmt
CY Investment Income$443CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,110,843PYTotalRevenueAmt
CY Total Revenue$975,670CYTotalRevenueAmt
PY Grants And Similar Paid$400PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$850CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$103,614PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$61,027CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$941,656PYOtherExpensesAmt
CY Other Expenses$923,167CYOtherExpensesAmt
PY Total Expenses$1,045,670PYTotalExpensesAmt
CY Total Expenses$985,044CYTotalExpensesAmt
PY Revenues Less Expenses$65,173PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$9,374CYRevenuesLessExpensesAmt
Total Assets BOY$153,017TotalAssetsBOYAmt
Total Assets EOY$142,312TotalAssetsEOYAmt
Total Liabilities BOY$81,391TotalLiabilitiesBOYAmt
Total Liabilities EOY$80,060TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$71,626NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$62,252NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE FRATERNITY SHOULD COMPLIMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION, PROMOTE THE IDEA OF BROTHERHOOD, ACTIVITY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS, PRMOTE ETHICAL BEHAVIOR AND DECISION MAKING, AND ENCOURAGE SERVICE TO OTHERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescHOUSE MANAGEMENT - MEALS AND UPKEEP FOR MMEMBERS OF AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCHAPTER ACTIVITIES - CHAPTER PROGRAMMING FOR MEMBERS OF AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc
FieldValueIRS element (for citing)
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 Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee12EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Initiation Fees And Cap Contri$5,855InitiationFeesAndCapContriAmt
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 AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGREEK RESOURCE SERVICESPersonNm
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12118 8TH STREETAddressLine1Txt
CityTUSCALOOSACityNm
State AbbreviationALStateAbbreviationCd
ZIP35401ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MITCHELL MCCANDLES
PRESIDENT12.50Yes (X)$2,550$0$0
MEYER MERCKER
HOUSE MANAGE12.50Yes (X)$2,550$0$0
TURNER HARTLEY
VICE PRESIDE12.50Yes (X)$0$0$0
LIAM COLLIER
TREASURER12.50Yes (X)$0$0$0
ROCCO GIANCARLI
SECRETARY12.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,100TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonCOLLEGE FRESHPersonNm

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1701 DEVONSHIRE DRIVE C-23AddressLine1Txt
CityCHAMPAIGNCityNm
State AbbreviationILStateAbbreviationCd
ZIP61820ZIPCd
FieldValueIRS element (for citing)
ServicesCATERINGServicesDesc
Compensation$267,681CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING$415,368$415,368
MEALS$359,012$359,012
CHAPTER DUES$129,702$129,702
NATIONAL FEES$27,183$27,183
OTHER$26,462$26,462

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,500TotalRevenueColumnAmt
Related Or Exempt Func Income$17,500RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$975,227TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$443TotalRevenueColumnAmt
Unrelated Business Revenue$443UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$975,670TotalRevenueColumnAmt
Related Or Exempt Func Income$975,227RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$443UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$850TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$5,100TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$47,533TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,028TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,366TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$32,313TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,743TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$342,443TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$245TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$10TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEALS$272,943
BAD DEBT / COLLECTIONS$60,214
SOCIAL$58,333
CAMPUS / CHAPTER ACTIVITY$32,229

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$122,694TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$985,044TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$112,779BOYAmt
EOY$91,830EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$40,238BOYAmt
EOY$50,482EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$153,017BOYAmt
EOY$142,312EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$17,901BOYAmt
EOY$39,550EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$63,490BOYAmt
EOY$40,510EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$81,391BOYAmt
EOY$80,060EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$71,626BOYAmt
EOY$62,252EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$71,626BOYAmt
EOY$62,252EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,017BOYAmt
EOY$142,312EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$9,374ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE FRATERNITY SHOULD COMPLIMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION, PROMOTE THE IDEA OF BROTHERHOOD, ACTIVITY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS, PRMOTE ETHICAL BEHAVIOR AND DECISION MAKING, AND ENCOURAGE SERVICE TO OTHERS.
FORM 990, PAGE 6, PART VI, LINE 9MITCHELL MCCANDLES 521 JEFFERSON AVENUE TUSCALOOSA, AL 35401
FORM 990, PAGE 6, PART VI, LINE 11BOFFICERS RECEIVE A DRAFT COPY OF THE RETURN FOR REVIEW PRIOR TO FILING. ANY QUESTIONS OR CHANGES ARE MADE BEFORE THE RETURN IS FILED.
FORM 990, PAGE 6, PART VI, LINE 19ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC BETWEEN REGULAR BUSINESS HOURS UPON REQUEST TO THE PRESIDENT OR TREASURER OF THE ORGANIZATION.
FORM 990, PART IX, LINE 24ENATIONAL FEES 27,516 0 0 TRANSFER TO HOUSE CORP 25,000 0 0 CREDIT CARD DISCOUNTS 15,550 0 0 SUPPLIES & ACCESSORIES 15,170 0 0 EQUIPMENT RENTAL 14,853 0 0 CHAPTER SUPPLIES 10,858 0 0 DUES 4,750 0 0 PHILANTHROPY 3,510 0 0 COMPOSITE 2,594 0 0 OTHER 1,887 0 0 RUSH 656 0 0 GIFTS 350 0 0 TOTAL 122,694 0 0