KAPPA SIGMA FRATERNITY: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
KAPPA SIGMA FRATERNITY (EIN 63-0020370)
Tax period
2013-06-01 to 2014-05-31
Filed
2014-10-13
IRS object ID
201422869349300462
Schema version
2013v3.0
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)
Return2014-10-13T13:34:25-05:00ReturnTs
Tax Period End2014-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN631044933PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES INCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1
CityTUSCALOOSACity
StateALState
ZIP Code354031880ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN630020370EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAPPA SIGMA BETA CHAPTERBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlKAPPBusinessNameControlTxt
Phone2053477352PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1
CityTUSCALOOSACity
StateALState
ZIP Code354031880ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVE NIXONPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2053477352PhoneNum
Signature2014-10-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN T MURDOCKPreparerPersonNm
PTINP00639065PTIN
Phone2057587754PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerBRETT JACKSONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1880AddressLine1
CityTUSCALOOSACity
StateALState
ZIP Code354031880ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$855,360GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Group Exemption0262GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1899FormationYr
Legal Domicile StateALLegalDomicileStateCd
Activity Or MissionUNDERGRADUATE CHAPTER OF A SOCIAL FRATERNITYActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$746TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$121,931PYContributionsGrantsAmt
CY Contributions Grants$111,296CYContributionsGrantsAmt
PY Program Service Revenue$742,603PYProgramServiceRevenueAmt
CY Program Service Revenue$743,318CYProgramServiceRevenueAmt
PY Investment Income$763PYInvestmentIncomeAmt
CY Investment Income$746CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$865,297PYTotalRevenueAmt
CY Total Revenue$855,360CYTotalRevenueAmt
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$70,894PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$60,335CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$713,991PYOtherExpensesAmt
CY Other Expenses$725,853CYOtherExpensesAmt
PY Total Expenses$784,885PYTotalExpensesAmt
CY Total Expenses$786,188CYTotalExpensesAmt
PY Revenues Less Expenses$80,412PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$69,172CYRevenuesLessExpensesAmt
Total Assets BOY$153,272TotalAssetsBOYAmt
Total Assets EOY$102,219TotalAssetsEOYAmt
Total Liabilities BOY$53,526TotalLiabilitiesBOYAmt
Total Liabilities EOY$63,301TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$99,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$38,918NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE HOUSING, MEALS & SUPPORT FOR AN UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescHOUSE MANAGEMENT - PROVIDED MEALS FOR 86 MEMBERS 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 UNDERGRADUATE CHAPTER OF A NATIONAL COLLEGIATE SOCIAL FRATERNITY.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
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 Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
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 Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$6,850InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GREEK RESOURCE SERVICES INCBusinessNameLine1
FieldValueIRS element (for citing)
Phone2057587754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12118 8TH STREETAddressLine1
CityTUSCALOOSACity
StateALState
ZIP Code35401ZIPCode
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BRETT JACKSON
PRESIDENT5.00Yes (X)$0$0$0
SALIM ALLAMEDDIN
VICE PRESIDENT5.00Yes (X)$0$0$0
ANDREW BARRS
RITUALS2.00Yes (X)$0$0$0
ALEX HUGHES
SECRETARY5.00Yes (X)$0$0$0
STEVE NIXON
TREASURER5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$111,283MembershipDuesAmt
All Other Contributions$13AllOtherContributionsAmt
Total Contributions$111,296TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSE OPERATIONS900099$307,835$307,835
MEALS900099$288,774$288,774
NATIONL FEES900099$61,551$61,551
PERSONAL ASSESSMENTS900099$43,002$43,002
OTHER900099$24,860$24,860

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,296TotalRevenueColumnAmt
Related Or Exempt Func Income$17,296RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$743,318TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$746TotalRevenueColumnAmt
Unrelated Business Revenue$746UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$855,360TotalRevenueColumnAmt
Related Or Exempt Func Income$743,318RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$746UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$53,380TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$212TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,743TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$472TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31,355TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,519TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$293,651TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$6TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
FOOD$114,871
BAD DEBTS & COLLECTION$79,632
SOCIAL$78,600
PURCHASE FUND$39,092

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$86,655TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$786,188TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$103,495BOYAmt
EOY$51,690EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$43,977BOYAmt
EOY$44,729EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,800BOYAmt
EOY$5,800EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$153,272BOYAmt
EOY$102,219EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$26,935BOYAmt
EOY$27,779EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$26,591BOYAmt
EOY$35,522EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$53,526BOYAmt
EOY$63,301EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$99,746BOYAmt
EOY$38,918EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$99,746BOYAmt
EOY$38,918EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,272BOYAmt
EOY$102,219EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$69,172ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$130,000OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART IV, LINE 2B:FormAndLineReferenceDesc
ExplanationORGANIZATION PLACES ROOM DEPOSITS INTO ESCROW AND HOLDS DURING TENANT'S OCCUPANCY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ORGANIZATION CONSISTS OF MEMBERS WHO BELONG TO A NATIONAL COLLEGIATE FRATERNITY.
FORM 990, PART VI, SECTION A, LINE 7AEACH MEMBER OF THE ORGANIZATION MAY ELECT MEMBERS WHO WILL THEN SERVE OVER THE ORGANIZATION AS THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BANY DECISION THAT THE GOVERNING BODY WANTS TO PUT INTO ACTION MUST MEET THE APPROVAL OF THE ENTIRE ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION'S EXECUTIVE OFFICERS REVIEW THE FORM 990 WHEN IT IS COMPLETED AND IF ANY PART OF THE FORM IS IN QUESTION, THE EXECUTIVE OFFICERS CONTACT THE PREPARER TO ADDRESS THOSE QUESTIONS. SHOULD ANY CHANGES NEED TO BE MADE ON THE FORM, THESE CHANGES ARE PROMPTLY MADE AND THE FORM IS REPRINTED FOR THE EXECUTIVE OFFICERS TO REVIEW. AFTER THE FORM IS REVIEWED AND APPROVED, THE EXECUTIVE OFFICER SIGN THE RETURN AND IT IS MAILED TO THE IRS.
FORM 990, PART VI, SECTION C, 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 28279. CREDIT CARD DISCOUNTS 12098. RUSH 11774. SUPPLIES & ACCESSORIE 9435. CHAPTER SUPPLIES 6921. CAMPUS & CHAPTER ACTIVITIES 6097. DUES 3120. COMPOSITE 2924. PHILANTHROPY 2640. EQUIPMENT RENTAL 1485. GREEK WEEK 1474. FLOWERS 408.
FORM 990, PART XI, LINE 9:TRANSFER TO HOUSE CORPORATION -130000.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.