2016-11-16T15:52:44-06:00 2016-05-31 BKD LLP 201 N Illinois Street Indianapolis IN 46204 990 2015-06-01 351913455 Sigma Kappa National Housing Corporation % CASEY KELLER SIGM 3173815542 695 Pro Med Lane Suite 300 Carmel IN 46032 CASEY KELLER EXECUTIVE DIRECTOR 3173815540 2016-11-15 true NICOLE B FISHBACK P01279475 3173834000 2016-11-15 2015 2017-02-10 21:41:12Z CASEY KELLER EXECUTIVE DIR 695 Pro Med Lane Suite 300 Carmel IN 46032 8115771 false X HTTP://WWW.SIGMAKAPPAHOUSING.ORG/ X 1993 IN TO FOSTER SAFE AND ATTRACTIVE ACCOMMODATIONS FOR SIGMA KAPPA UNDERGRADUATE MEMBERS BY PROVIDING SUPPORT & DIRECTION TO HOUSE CORPS, DECORATING, & PROPERTY COMMITTEES. 6 6 9 17 390854 0 0 0 7614931 7623579 252399 390854 155092 0 8022422 8014433 0 0 0 0 383195 407452 17897 7552 0 5927663 6309852 6328755 6724856 1693667 1289577 31671975 38115293 3243923 9488425 28428052 28626868 X THE MISSION OF THE SIGMA KAPPA NATIONAL HOUSING CORPORATION IS TO FOSTER SAFE AND ATTRACTIVE ACCOMMODATIONS FOR SIGMA KAPPA UNDERGRADUATE MEMBERS BY PROVIDING SUPPORT AND DIRECTION TO HOUSE CORPORATIONS, DECORATING, AND PROPERTY COMMITTEES IN THE MANAGEMENT OF THEIR PROPERTIES. false false THE OPERATION AND PROVISION OF ADMINISTRATIVE SUPPORT SERVICES, INCLUDING BOOKKEEPING FOR 35 HOUSE CORPORATIONS AND/OR PROPERTY COMMITTEES, WHICH ALLOWS THESE GROUPS TO FOCUS ON PROVIDING A SAFE AND HEALTHY ENVIRONMENT TO RESIDE IN AND/OR PURSUE THE MEMBERSHIP ACTIVITIES. false false false false false false false false false true false false false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false true 59 0 true 9 true true true false false false false false X 6 6 false false false false false false false true true false true true true true true true true true true false false IN X CASEY KELLER 3173815542 695 PRO MED LANE SUITE 300 CARMEL IN 46032 X BECKY PATEL SKS VP OF FINANCE 5.0 5.0 X X 0 0 0 JENNIFER PAINTER VP OF HOUSING OPERATIONS 5.0 5.0 X X 0 0 0 JENNIFER RASS VP OF COMMUNICATIONS 5.0 5.0 X X 0 0 0 JULIE NAPPER VP OF FINANCE 5.0 5.0 X X 0 0 0 LISA HUMENIK PRESIDENT 10.0 10.0 X X 0 0 0 MONICA LUCK VP OF PROGRAMMING 5.0 5.0 X X 0 0 0 SUSAN WILLIS VP OF PROPERTY MANAGMENT 5.0 5.0 X X 0 0 0 CASEY KELLER EXECUTIVE DIRECTOR 20.0 20.0 X 82416 0 12194 82416 0 12194 0 false false false 46 UNION STREET REALTY 205 EASTON AVENUE SUITE 1 NEW BRUNSWICK NJ 08901 LESSOR 277882 G CHRISTIANSON CONSTRUCTION 644 NW 4TH ST CORVALLIS OR 97330 CONSTRUCTION 207573 WV SERENITY SUSTAINABLE HOUSING PO BOX 2280 EUGENE OR 97402 LESSOR 200000 COLLEGE FRESH 701 DEVONSHIRE DR C-23 CHAMPAIGN IL 61820 CONTRACT FOOD 193885 CAMPUS COOKS LLC 1301 S WOLF RD SUITE 401 PROSPECT HEIGHTS IL 60070 CONTRACT FOOD 181818 12 0 HOUSE CORPORATION PROGRAM REVENUE 721310 7691133 7691133 MISCELLANEOUS INCOME 721310 -69396 -69396 INTEREST ON LOANS TO HOUSE CORP 721310 1842 1842 7623579 489577 489577 0 0 0 0 0 2615 0 0 101338 2615 -101338 -98723 -98723 0 0 0 0 8014433 7623579 390854 0 0 0 0 94610 0 268268 0 20993 23581 0 25949 95177 0 7552 0 1094397 0 392826 0 0 2430305 0 0 75726 50154 0 958982 133152 MEALS 442376 BAD DEBT EXPENSE 104867 BILL PROCESSING FEE 297572 BOARD EXPENSE 38563 169806 6724856 8734 8637 2903056 5843446 0 0 925549 700676 0 0 0 0 358889 250386 0 0 237245 445389 29010901 9987987 15489888 19022914 11748614 11843845 0 0 0 0 0 0 0 0 31671975 38115293 300674 825907 0 0 0 0 0 0 0 0 0 0 280621 5791049 0 0 2662628 2871469 3243923 9488425 X 28428052 28626868 0 0 0 0 28428052 28626868 31671975 38115293 X 1289577 -141060 -949701 X false true X true false 1188311 1188311 18754359 6372185 12382174 4440499 3615802 824697 4627732 4627732 19022914 0 FEES HELD FOR PARTICIPANTS 2426778 DEPOSITS 444691 2871469 7926949 -141060 53576 -87484 8014433 8014433 7728385 1003529 1003529 6724856 6724856 FORM 990, SCHEDULE D, PART X, LINE 2 FIN 48 DISCLOSURE: Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. FORM 990, SCHEDULE D, PART XI, LINE 2D RECONCILIATION OF REVENUE TO AUDITED FINANCIAL STATEMENTS: REVENUE DISCLOSED ON SIGMA KAPPA GROUP RETURN FOR 5/31/2016 = $1,003,277 TRANSFER OF NET ASSETS TO SIGMA KAPPA SORORITY = $(564,359) UNREALIZED (LOSS) ON LAND HELD FOR SALE = $(385,342) TOTAL = $53,576 FORM 990, SCHEDULE D, PART XII, LINE 2D RECONCILIATION OF EXPENSES TO AUDITED FINANCIAL STATEMENTS: EXPENSES DISCLOSED ON SIGMA KAPPA GROUP RETURN FOR 5/31/2016 = $1,003,529 FORM 990, PART V, LINE 2A NUMBER OF EMPLOYEES: SIGMA KAPPA HAD 9 EMPLOYEES DURING THE FISCAL YEAR. SIGMA KAPPA UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION, WHICH FILES THE W-3 ON THEIR BEHALF. FORM 990, PART VI, SECTION B, LINE 11B PROCESS TO REVIEW FORM 990: A REVIEW OF THE TAX RETURN IS PERFORMED BY THE TREASURER, WITH INITIAL QUESTIONS DIRECTED TO THE EXECUTIVE DIRECTOR. THE RETURN IS ALSO REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. THE TAX RETURNS ARE THEN PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY: AN ANNUAL QUESTIONNAIRE IS COMPLETED AND SIGNED BY THE BOARD AND 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 NOT VOTE. FORM 990, PART VI, SECTION B, LINE 15A & 15B REVIEW OF CEO OR TOP MANAGEMENT OFFICIAL COMPENSATION: THE EXECUTIVE DIRECTOR'S PERFORMANCE IS ASSESSED CONTINUALLY BY THE PRESIDENT OF THE BOARD OF DIRECTORS WITH CONTINUAL FEEDBACK PROVIDED TO THE REMAINING BOARD MEMBERS. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND ADJUSTED AS A RESULT OF THE ONGOING PERFORMANCE ASSESSMENTS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, & FINANCIAL STATEMENTS: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES: TRANSFER OF NET ASSETS TO SIGMA KAPPA SORORITY = $(564,359) UNREALIZED (LOSS) ON LAND HELD FOR SALE = $(385,342) TOTAL = $(949,701) FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT FOOD SERVICES TOTAL FEES:1084628 FORM 990 PART IX LINE 11G DESCRIPTION:MARKETING/PUBLIC RELATIONS TOTAL FEES:9769 SIGMA KAPPA NATIONAL HOUSING CORP GROUP 695 PRO MED LANE SUITE 300 CARMEL IN 46032 911753026 HOUSING IN 501(C)(7) N/A NA false false false false true false false false false false false false true false false false false false false false