Kappa Sigma Fraternity

Not tax-deductible

Champaign, IL501(c)(7)Mutual / membership EIN 37-0903796Revenue $518K in FY2025Latest return filed Sep 18, 2025

On file with the IRSChampaign, IL

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Provide Room, Board, and Social Activities for Active Members

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 37-0903796) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $14K a year · 3% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
1.6 mo
of spending, in cash
1.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $28K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$18K
26% of total assets
Liabilities are 26% of assets.
Pt X · Ln 26
Independent board members
0
of 71 voting members
None of 71 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$518K
-5% vs prior year
Spent
$527K
To programs
100%
Net assets
$51K
By yearFY2021–FY2025
Revenue
$518K
FY2025▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2021$361K
FY2022$438K
FY2023$491K
FY2024$545K
FY2025$518K
Expenses
$527K
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2021$306K
FY2022$439K
FY2023$469K
FY2024$541K
FY2025$527K
Net assets
$51K
FY2025▼ -15%
Tap a bar for its year
Net assets by fiscal year
FY2021$34K
FY2022$33K
FY2023$56K
FY2024$60K
FY2025$51K

From the FY2025 Form 990 (year ending May 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $527K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
See Kappa Sigma Fraternity executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers housing, meals, and social events for active members.

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1 program · $527K · in their own filed words · FY2024
01

Provide Room, Board, and Social Activities For Active Members

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 37-0903796) · Dispute this line
$527Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$28K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$518K
Ln 12
Fees for servicesLn 2g$518K
Money outPt IX
$527K
Ln 25
Programscol B$527K
Owns and owesPt X
$51K
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$69K
LiabilitiesLn 26$18K
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a71
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$518K
Gains on assetsLn 7$0
Total revenueLn 12$518K
Assets in detailPt X, end of year
CashLn 1$68K
Cash and savings togetherLn 1–2$68K
Accounts receivableLn 4$1K
Total assetsLn 16$69K
LiabilitiesLn 26$18K
Net assetsLn 32$51K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$81K$68K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$82K$69K
LiabilitiesLn 26$22K$18K
Net assetsLn 32$60K$51K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$3K$3K
Legal feesLn 11b$0
Accounting feesLn 11c$10K$10K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$220K$220K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$32K$32K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$204K$204K
All other expensesLn 24e$58K$58K
Total functional expensesLn 25$527K$527K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Sep 18, 2025 $518K$527K−$9K$51K 990 PDF
FY2024Filed with the IRS Oct 4, 2024 $545K$541K$4K$60K 990 PDF
FY2023Filed with the IRS Sep 18, 2023 $491K$469K$22K$56K 990 PDF
FY2022Filed with the IRS Aug 30, 2022 $438K$439K−$1K$33K 990 PDF
FY2021Filed with the IRS Sep 14, 2021 $361K$306K$55K$34K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $517,898 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $544,848$517,898
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $544,848$517,898
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $540,529$526,686
I-18 Total expensesPrior year $540,529$526,686
I-19 Revenue less expensesPrior year $4,319−$8,788
Part VI · Governance 0 of 71 board members independent, 4 to look at
VI-1a Voting members of the governing body71
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $517,898 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $517,898$517,898
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $517,898$517,898
Part IX · Statement of functional expenses $526,686 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesPrograms $3,340$3,340
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $9,955$9,955
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $220,000$220,000
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliatesPrograms $31,614$31,614
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $203,621$203,621
IX-24e All other expensesPrograms $58,156$58,156
IX-25 Total functional expensesPrograms $526,686 · Management $0 · Fundraising $0$526,686
Part X · Balance sheet $69,432 assets, 21 lines filed
X-1 Cash, non-interest-bearingStart of year $80,795$68,432
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $1,000$1,000
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $81,796$69,432
X-25 Other liabilities$18,308
X-26 Total liabilitiesStart of year $21,883$18,308
X-27 Net assets without donor restrictionsStart of year $59,913$51,124
X-32 Total net assets or fund balancesStart of year $59,913$51,124
X-33 Total liabilities and net assetsStart of year $81,796$69,432
Part XI · Reconciliation of net assets $51,124 net assets at year end
XI-1 Total revenue$517,898
XI-2 Total expenses$526,686
XI-3 Revenue less expenses−$8,788
XI-4 Net assets at start of year$59,913
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$51,124

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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