SIGMA KAPPA NATIONAL HOUSING CORPORATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- SIGMA KAPPA NATIONAL HOUSING CORPORATION (EIN 35-1913455)
- Tax period
- 2010-06-01 to 2011-05-31
- Filed
- 2012-04-13
- IRS object ID
- 201201049349300705
- Schema version
- 2010v3.7
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-04-13T09:32:34-05:00 | Timestamp |
| Tax Period End Date | 2011-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BKD LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 N Illinois Street | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46204 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351913455 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sigma Kappa National Housing Corporation | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SIGM | NameControl |
| Phone | 3178723275 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8733 Founders Road | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46268 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KAANNE MORRIS | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3178723275 | Phone |
| Date Signed | 2012-04-16 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JOYCE DULWORTH | Name |
| Phone | 3173834000 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | KAANNE MORRIS EXECUTIVE DIR | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8733 Founders Road | AddressLine1 |
| City | Indianapolis | City |
| State | IN | State |
| ZIP Code | 46268 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 10254740 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1993 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | TO FOSTER SAFE AND ATTRACTIVE ACCOMMODATIONS FOR SIGMA KAPPA UNDERGRADUATE MEMBERS BY PROVIDING SUPPORT AND DIRECTION TO HOUSE CORPORATIONS, DECORATING, AND PROPERTY COMMITTEES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 10 | TotalNbrEmployees |
| Total Nbr Volunteers | 20 | TotalNbrVolunteers |
| Total Gross UBI | 226976 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5383044 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6953019 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 167532 | InvestmentIncomePriorYear |
| Investment Income Current Year | 213729 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 38871 | OtherRevenuePriorYear |
| Other Revenue Current Year | 13247 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5589447 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7179995 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 287607 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 383237 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 13941 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 4218 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4562685 | OtherExpensePriorYear |
| Other Expenses Current Year | 4836043 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4864233 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5223498 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 725214 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1956497 | RevenuesLessExpensesCY |
| Total Assets BOY | 23688806 | TotalAssetsBOY |
| Total Assets EOY | 26095217 | TotalAssetsEOY |
| Total Liabilities BOY | 3483174 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3686923 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 20205632 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22408294 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | THE PROVISION OF ADMINISTRATIVE SUPPORT SERVICES, INCLUDING BOOKKEEPING FOR 39 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. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | false | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 93 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 10 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Initiation Fees | $0 | InitiationFeesAmount |
| Gross Receipts | $0 | GrossReceiptsAmount |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | KAANNE MORRIS | NamePerson |
| Telephone Number | 3173815540 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8733 FOUNDERS ROAD | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46268 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| SHEILA BARNES | ||||||
| PRESIDENT | 20.0 | X | X | 0 | 0 | 0 |
| CINDY LAGREE | ||||||
| SECRETARY/TREASURER | 20.0 | X | X | 0 | 0 | 0 |
| MARY ANN LATTIMORE | ||||||
| VICE PRESIDENT | 30.0 | X | X | 0 | 0 | 0 |
| JENNIFER PAINTER | ||||||
| VICE PRESIDENT | 20.0 | X | X | 0 | 0 | 0 |
| LISA HUMENIK | ||||||
| VICE PRESIDENT | 20.0 | X | X | 0 | 0 | 0 |
| CHERI DEJONG | ||||||
| SIGMA KAPPA NATIONAL COUNCIL | 20.0 | X | X | 0 | 0 | 0 |
| ANN-MARIE FONTAINE | ||||||
| SECRETARY/TREASURER | 20.0 | X | X | 0 | 0 | 0 |
| KAANNE MORRIS | ||||||
| EXECUTIVE DIRECTOR | 40.0 | X | 75675 | 0 | 6656 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 75675 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 6656 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | GILL GRILLING COMPANY | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2007 VALLEY ROAD | AddressLine1 |
| City | ANNAPOLIS | City |
| State | MD | State |
| ZIP Code | 21401 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | CATERING | DescriptionOfServices |
| Compensation | 108539 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| HOUSE CORPORATION PROGRAM REVENUE | 721310 | 6866085 | 6866085 |
| MISCELLANEOUS INCOME | 721310 | 77843 | 77843 |
| INTEREST ON LOANS TO HOUSE CORP | 721310 | 9091 | 9091 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6953019 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 199571 | TotalRevenueColumn |
| Unrelated Business Revenue | 199571 | UnrelatedBusinessRevenue |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 85606 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 72359 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 13247 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13247 | TotalRevenueColumn |
| Unrelated Business Revenue | 13247 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 3001765 | Securities |
| Other | 14779 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 2920731 | Securities |
| Other | 81655 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 81034 | Securities |
| Other | -66876 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14158 | TotalRevenueColumn |
| Unrelated Business Revenue | 14158 | UnrelatedBusinessRevenue |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7179995 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6953019 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 226976 | UnrelatedBusinessRevenue |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82331 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 248907 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33342 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18657 | Total |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18653 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64846 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4218 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 226505 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 606744 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2116343 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50257 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16880 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 674056 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 142314 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MEALS | 733418 |
| BAD DEBT EXPENSE | 121679 |
| TRAINING AND SUPPORT | 30217 |
| BOARD EXPENSE | 15287 |
| MISCELLANEOUS EXPENSE | 18844 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5223498 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8106 | BOY |
| EOY | 9571 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4515150 | BOY |
| EOY | 4942700 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 54880 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 223681 | BOY |
| EOY | 256360 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 306637 | BOY |
| EOY | 123504 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 328754 | BOY |
| EOY | 252157 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 19503958 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8056406 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11018073 | BOY |
| EOY | 11447552 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7023805 | BOY |
| EOY | 8293423 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 264600 | BOY |
| EOY | 715070 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23688806 | BOY |
| EOY | 26095217 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 183679 | BOY |
| EOY | 307750 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1186420 | BOY |
| EOY | 1160322 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2113075 | BOY |
| EOY | 2218851 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3483174 | BOY |
| EOY | 3686923 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20205632 | BOY |
| EOY | 22408294 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20205632 | BOY |
| EOY | 22408294 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23688806 | BOY |
| EOY | 26095217 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 1956497 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 246165 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | false | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1702053 | OtherCostOrOtherBasis |
| Book Value | 1702053 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 14526690 | OtherCostOrOtherBasis |
| Depreciation | 6686019 | Depreciation |
| Book Value | 7840671 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Leasehold Improvements | LeaseholdImprovements |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2977434 | OtherCostOrOtherBasis |
| Depreciation | 1370387 | Depreciation |
| Book Value | 1607047 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 297781 | OtherCostOrOtherBasis |
| Book Value | 297781 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 11447552 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| FEES HELD FOR PARTICIPANTS | $1,886,036 |
| DEPOSITS | $332,815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2218851 | TotalOfAmounts |
| Total Revenue | 7179995 | TotalRevenue |
| Total Expenses | 5223498 | TotalExpenses |
| Excess Or Deficit For Year | 1956497 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 896721 | NetUnrealizedGLOnInvestments |
| Other | $7,799 | OtherAmount |
| Total Adjustments | 904520 | TotalAdjustments |
| Excess Or Deficit Per FS | 2861017 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 8156874 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 896721 | NetUnrealizedGainsInvestments |
| Other Revenues | 80158 | OtherRevenues |
| Revenue Not Rptd F990 | 976879 | RevenueNotRptdF990 |
| Revenue Subtotal | 7179995 | RevenueSubtotal |
| Total Revenue Per Form990 | 7179995 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5295857 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 72359 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 72359 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5223498 | ExpensesSubtotal |
| Total Expenses Per Form990 | 5223498 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| FIN 48 DISCLOSURE | PART X, LINE 2 | 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. |
| RECONCILIATION OF CHANGE IN NET ASSETS FROM FORM 990 | SCHEDULE D, PART XI, LINE 8 | TRANSFER TO HOUSING CORP $7,799 |
| RECONCILIATION OF REVENUE PER AUDITED FINANCIAL STATEMENTS | SCHEDULE D, PART XII, LINE 2D | RENTAL EXPENSES $72,359 TRANSFER TO HOUSING CORP 7,799 -------- TOTAL OTHER RECONCILING ITEMS $80,158 |
| RECONCILITATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS | SCHEDULE D, PART XIII, LINE 2D | RENTAL EXPENSES $72,359 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| NUMBER OF EMPLOYEES | FORM 990, PART V, LINE 2A | SIGMA KAPPA HAD 10 EMPLOYEES DURING THE FISCAL YEAR. SIGMA KAPPA UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION, WHICH FILES THE W-3 ON THEIR BEHALF. |
| PROCESS TO REVIEW THE FORM 990 | FORM 990, PART VI, QUESTION 11B | THE EXECUTIVE DIRECTOR AND TREASURER DO A DETAILED REVIEW OF THE 990 BEFORE IT IS FILED. AFTER REVIEWING, THE EXECUTIVE DIRECTOR AND TREASURER CREATE A SUMMARY, EMAIL THE RETURN TO EACH BOARD MEMBER, AND ASK FOR QUESTIONS. A CONFERENCE CALL IS HELD IN WHICH THE EXECUTIVE DIRECTOR ANSWERS ANY QUESTIONS RELATED TO THE 990. |
| PROCESS FOR MONITORING COMPLIANCE WITH CONFLICT OF INTEREST POLICY | FORM 990, PART VI, QUESTION 12C | 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 WOULD ABSTAIN FROM VOTING IF THEY HAD A CONFLICT. |
| REVIEW OF CEO OR TOP MGMT OFFICIAL COMPENSATION | FORM 990, PART VI, QUESTION 15A | THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. COMPENSATION WAS LAST REVIEWED AND ADJUSTED IN SEPTEMBER 2010. THE PRESIDENT OF THE BOARD OF DIRECTORS CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR ANNUALLY AND THIS WAS LAST DONE IN JANUARY 2011. |
| AVAILABILITY OF GOVERNING DOCUMENTS, COI POLICY, AND FINANCIAL STATEMENTS | FORM 990, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| OTHER CHANGES IN NET ASSETS OR FUND BALANCES | FORM 990, PART XI, LINE 5 | UNREALIZED GAINS $896,721 TRANSFERS TO HOUSING CORP 7,799 -------- $904,520 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIGMA KAPPA NATIONAL HOUSING CORP GROUP | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8733 FOUNDERS ROAD | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46268 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 911753026 | EIN |
| Primary Activities | HOUSING | PrimaryActivities |
| Legal Domicile State | IN | LegalDomicileState |
| Exempt Code Section | 501(C)(7) | ExemptCodeSection |
| Public Charity Status | N/A | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |