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SIGMA KAPPA NATIONAL HOUSING CORP: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
SIGMA KAPPA NATIONAL HOUSING CORP (EIN 91-1753026)
Tax period
2018-06-01 to 2019-05-31
Filed
2019-10-08
IRS object ID
201902819349301505
Schema version
2018v3.1
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)
Return2019-10-08T15:57:47-05:00ReturnTs
Tax Period End2019-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN352123203PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KSM BUSINESS SERVICES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 40857AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP462400857ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN911753026EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SIGMA KAPPA NATIONAL HOUSING CORPBusinessNameLine1Txt
Business Name Line2GROUP RETURNBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSIGMBusinessNameControlTxt
Phone3173815540PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 PRO MED LANE SUITE 300AddressLine1Txt
CityCARMELCityNm
State AbbreviationINStateAbbreviationCd
ZIP46032ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCASEY KELLERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3173815540PhoneNum
Signature2019-10-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCASSE TATEPreparerPersonNm
PTINP01271193PTIN
Phone3175802000PhoneNum
Preparation2019-10-04PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address64.132.79.19IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-10-04IPDt
IP Tm12:05:08IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdADFDA940F16D8A1E550C9FAAA23F56BBF75D022DAtSubmissionCreationDeviceId
At Submission Filing Device IdAE97FA5FFD574BDFBA8899C0E6AF8CD655A1EA55AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCASEY KELLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 PRO MED LANE SUITE 300AddressLine1Txt
CityCARMELCityNm
State AbbreviationINStateAbbreviationCd
ZIP46032ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,634,256GrossReceiptsAmt
Group Return For AffiliatesYes (1)GroupReturnForAffiliatesInd
All Affiliates IncludedYes (1)AllAffiliatesIncludedInd
Group Exemption5214GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressWWW.SIGMAKAPPA.ORG/HOUSINGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO 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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee91TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI$37,224TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$386,975PYContributionsGrantsAmt
CY Contributions Grants$239,547CYContributionsGrantsAmt
PY Program Service Revenue$11,512,650PYProgramServiceRevenueAmt
CY Program Service Revenue$13,357,085CYProgramServiceRevenueAmt
PY Investment Income$37,478PYInvestmentIncomeAmt
CY Investment Income$23,502CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$11,937,103PYTotalRevenueAmt
CY Total Revenue$13,620,134CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$865,662PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$859,882CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$10,892,353PYOtherExpensesAmt
CY Other Expenses$11,871,915CYOtherExpensesAmt
PY Total Expenses$11,758,015PYTotalExpensesAmt
CY Total Expenses$12,731,797CYTotalExpensesAmt
PY Revenues Less Expenses$179,088PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$888,337CYRevenuesLessExpensesAmt
Total Assets BOY$33,702,015TotalAssetsBOYAmt
Total Assets EOY$35,581,514TotalAssetsEOYAmt
Total Liabilities BOY$17,995,605TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,002,667TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,706,410NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$16,578,847NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDE 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

FieldValueIRS element (for citing)
DescPROVIDE EDUCATION AND TRAINING TO HOUSE EMPLOYEES AND OVER 100 VOLUNTEERS THROUGH ONLINE LEARNING PROGRAMS, CONVENTIONS AND CONFERENCES CONDUCTED MONTHLY AND BIENNIALLY.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document139IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee91EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldAZStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldDEStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMOStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldOKStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldRIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTXStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldVAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldLAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldIAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNVStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CASEY KELLERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3173815540PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 PRO-MED LANE SUITE 300AddressLine1Txt
CityCARMELCityNm
State AbbreviationINStateAbbreviationCd
ZIP46032ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
SUSAN WILLIS
PRESIDENT5.005.00Yes (X)Yes (X)$0$0$0
JULIE NAPPER
VP FINANCE5.005.00Yes (X)Yes (X)$0$0$0
ROXANNE EVANS
VP HOUSING OPERATIONS5.005.00Yes (X)Yes (X)$0$0$0
MICHELLE FLEER
VP PROGRAMMING5.005.00Yes (X)Yes (X)$0$0$0
ANN-MARIE FONTAINE
VP PROPERTY MANAGEMENT5.005.00Yes (X)Yes (X)$0$0$0
EMILY SHEPARD
VP COMMUNICATION5.005.00Yes (X)Yes (X)$0$0$0
JENNIFER RAINEY
NAT'L CHAPTER VP FINANCE5.005.00Yes (X)Yes (X)$0$0$0
CASEY KELLER
EXECUTIVE DIRECTOR20.0020.00Yes (X)$0$91,135$12,102
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$91,135TotReportableCompRltdOrgAmt
Total Other Compensation$12,102TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
COLLEGE CHEFS
411 E PARK ST 100CHAMPAIGNIL61820FOOD SERVICES$1,873,188
CAMPUS COOKS LLC
1301 S WOLF RD 401PROSPECT HEIGHTSIL60070FOOD SERVICES$227,541
GILL GRILLING COMPANY LLC
PO BOX 4448CROFTONMD21114FOOD SERVICES$188,571
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$239,547AllOtherContributionsAmt
Total Contributions$239,547TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescHOUSE CORPORATION PROGRAM FEESDesc
Business721310BusinessCd
Total Revenue Column$13,357,085TotalRevenueColumnAmt
Related Or Exempt Func Income$13,357,085RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$13,357,085TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,224TotalRevenueColumnAmt
Unrelated Business Revenue$37,224UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$400OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$14,122OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$13,722OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$13,722TotalRevenueColumnAmt
Exclusion-$13,722ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,620,134TotalRevenueColumnAmt
Related Or Exempt Func Income$13,357,085RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$37,224UnrelatedBusinessRevenueAmt
Exclusion-$13,722ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$841,140TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$18,742TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$15,364TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,377TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,836,108TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,880TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$111,072TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$3,988,691TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$27,842TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$899,824TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,585,379TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$133,951TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
BILL PROCESSING FEE$486,530
PARTICIPANT FEES PAID T$480,113
BAD DEBT EXPENSE$171,366
MEALS$78,747

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$47,671TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$12,731,797TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$137,341BOYAmt
EOY$110,953EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$165BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$733,471BOYAmt
EOY$739,133EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$136,791BOYAmt
EOY$223,501EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$40,762,500LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$13,935,172LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$25,186,334BOYAmt
EOY$26,827,328EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$7,507,913BOYAmt
EOY$7,680,599EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$33,702,015BOYAmt
EOY$35,581,514EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$458,702BOYAmt
EOY$454,414EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$122,247BOYAmt
EOY$73,059EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$709,416BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$8,191,850BOYAmt
EOY$8,750,422EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,513,390BOYAmt
EOY$9,724,772EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,995,605BOYAmt
EOY$19,002,667EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$15,706,410BOYAmt
EOY$16,578,847EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,706,410BOYAmt
EOY$16,578,847EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$33,702,015BOYAmt
EOY$35,581,514EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$888,337ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$15,900OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

Land LandGrp

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$27,768,295OtherCostOrOtherBasisAmt
Depreciation$9,358,651DepreciationAmt
Book Value$18,409,644BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,429,482OtherCostOrOtherBasisAmt
Depreciation$730,920DepreciationAmt
Book Value$698,562BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,922,764OtherCostOrOtherBasisAmt
Depreciation$3,845,601DepreciationAmt
Book Value$6,077,163BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$26,827,328TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$334,623
FUNDS HELD BY RELATED PARTY$7,345,976
FieldValueIRS element (for citing)
Total Book Value Other Assets$7,680,599TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEPOSITS$362,676
LOANS PAYABLE TO AFFILIATE$9,362,096
FieldValueIRS element (for citing)
Total Liability$9,724,772TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationNHC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF 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 YEARS ENDED MAY 31, 2019 AND 2018. 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, 2016.ExplanationTxt

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty0AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1PENNINGTON & COMPANYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 GATEWAY DRIVE SUITE AAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
ActivityFUNDRAISERActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$186,071GrossReceiptsAmt
Retained By Contractor$52,849RetainedByContractorAmt
Net To Organization$133,222NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$186,071TotalGrossReceiptsAmt
Total Retained By Contractors$52,849TotalRetainedByContractorsAmt
Total Net To Organization$133,222TotalNetToOrganizationAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. THE PREPARED FORM 990 IS REVIEWED INTERNALLY BY THE CONTROLLER AND EXECUTIVE DIRECTOR. FORM 990 IS FORMALLY REVIEWED BY THE VICE PRESIDENT OF FINANCE, THEN PRESENTED TO AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CAN 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 15ACOMPENSATION FOR THE EXECUTIVE DIRECTOR IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. 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 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
FORM 990, PART IX, LINE 11GCONTRACT SERVICES 3,836,108.
FORM 990, PART XI, LINE 9:RECLASSIFICATION OF CLOSED CHAPTER FUNDS LIABILITY -15,900.
FORM 990, PART XII, LINE 2C:THERE HAS BEEN NO CHANGE IN THE OVERSIGHT FROM THE PRIOR YEAR WITHIN THE ORGANIZATION.
FORM 990, PART V, LINE 1A AND PART VII, SECTION BTHE FORMS 1096 AND W-3 WERE FILED BY SIGMA KAPPA NATIONAL HOUSING CORPORATION (EIN: 35-1913455) AS A COMMON PAYMASTER AND AS PART OF THEIR MANAGEMENT AGREEMENT ON BEHALF OF SIGMA KAPPA NATIONAL HOUSING CORPORATION GROUP (EIN: 91-1753026). SIGMA KAPPA NATIONAL HOUSING CORPORATION REPORTED 146 VENDORS ON FORM 1096. THE ORGANIZATION ALSO REPORTED 103 EMPLOYEES ON FORM W-3.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1SIGMA KAPPA NATIONAL HOUSING CORPORATINBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1695 PRO MED LANE SUITE 300AddressLine1Txt
CityCARMELCityNm
State AbbreviationINStateAbbreviationCd
ZIP46032ZIPCd
FieldValueIRS element (for citing)
EIN351913455EIN
Primary ActivitiesHOUSINGPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Exempt Code Section501(C)(7)ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (4 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
SIGMA KAPPA NATIONAL HOUSING CORPORATIN
D$7,345,976FMV
SIGMA KAPPA NATIONAL HOUSING CORPORATIN
E$9,362,096FMV
SIGMA KAPPA NATIONAL HOUSING CORPORATIN
M$665,313FMV
SIGMA KAPPA NATIONAL HOUSING CORPORATIN
R$514,165FMV

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