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Kappa Sigma Fraternity FY2022 filing

Not tax-deductible

Fayetteville, AR501(c)(7)EIN 71-0237930

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Foster a brotherhood founded on academics and service. Through mentorship, educational support, and community engagement, we empower each member to achieve their highest potential during their college years and beyond.

Mission: Form 990 Part I, line 1

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $8K a year · 2% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 5 voting members
Concern: none of 5 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$256K
+100% vs prior year
Spent
$285K
Net assets
$23K
By yearFY2021–FY2025
Revenue
$256K
FY2022▲ +100%
Revenue by fiscal year
FY2021$128K
FY2022$256K
FY2023$386K
FY2024$393K
FY2025$459K
Expenses
$285K
FY2022
Expenses by fiscal year
FY2021Not on file
FY2022$285K
FY2023$392K
FY2024$395K
FY2025$455K
Net assets
$23K
FY2022▼ -56%
Net assets by fiscal year
FY2021$53K
FY2022$23K
FY2023$17K
FY2024$15K
FY2025$19K

From the FY2022 Form 990 (year ending May 2022) · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1940.

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

Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Tanner King
Grand Master
$0Pt VII · Sec A
Bart Jones
Vice President
$0Pt VII · Sec A
Ryan Motter
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Sam Cobbs
Other Officer
$0Pt VII · Sec A
See Kappa Sigma Fraternity executive salaries →

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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

Empowering college men through academics, service, and mentorship for lifelong success.

Provided by the organization

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1 program · in their own filed words · FY2021
01

To promote the development of long term relationships of its student members through social and recreational activities.

Pt IX · col B

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
Xi Educational Foundation of ArkansasFY2022$6K
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$256K
Ln 12
Fees for servicesLn 2g$248K
Gifts and grantsLn 1h$7K
Other incomeLn 4–11$100
Money outPt IX
$285K
Ln 25
Owns and owesPt X
$23K
net assets · Ln 32
Cash and savingsLn 1–2$13K
Total assetsLn 16$23K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$7K
Fees for servicesLn 2g$248K
Investment incomeLn 3$35
Other incomeLn 4–11$100
Total revenueLn 12$256K
Assets in detailPt X, end of year
CashLn 1$13K
SavingsLn 2$444
Cash and savings togetherLn 1–2$13K
Total assetsLn 16$23K
LiabilitiesLn 26$0
Net assetsLn 32$23K
OperationsPt I, VI
EmployeesI 50
VolunteersI 65
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 FY22End FY22
Cash and savingsLn 1–2$53K$13K
Total assetsLn 16$53K$23K
LiabilitiesLn 26$0$0
Net assetsLn 32$53K$23K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$1K
Office expensesLn 13$4K
OccupancyLn 16$24K
TravelLn 17$28
Conferences, conventions and meetingsLn 19$6K
InsuranceLn 23$250
Other expenses (24a–d)Ln 24$242K
All other expensesLn 24e$8K
Total functional expensesLn 25$285K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $459K$455K$4K$19K 990 PDF
FY2024 $393K$395K−$2K$15K 990 PDF
FY2023 $386K$392K−$7K$17K 990 PDF
FY2022 Viewing $256K$285K−$29K$23K 990 PDF
FY2021 $128K$53K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $255,826 across 6 lines filed
VIII-1f All other contributions, gifts and grants$7,250
VIII-1h Total contributions, gifts and grants$7,250
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $248,441$248,441
VIII-3 Investment incomeExcluded from tax $35$35
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $100$100
VIII-12 Total revenueRelated to mission $248,441 · Unrelated business $0 · Excluded from tax $135$255,826
Part IX · Statement of functional expenses $285,185 across 8 lines filed
IX-1 Grants to domestic organizations$1,210
IX-13 Office expenses$3,726
IX-16 Occupancy$23,762
IX-17 Travel$28
IX-19 Conferences, conventions and meetings$6,060
IX-23 Insurance$250
IX-24 Other expenses (24a–d)$242,072
IX-24e All other expenses$8,077
IX-25 Total functional expenses$285,185
Part X · Balance sheet $23,172 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $9,449$12,728
X-2 Savings and temporary cash investmentsStart of year $43,082$444
X-9 Prepaid expenses and deferred charges$10,000
X-16 Total assetsStart of year $52,531$23,172
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $52,531$23,172
X-32 Total net assets or fund balancesStart of year $52,531$23,172
X-33 Total liabilities and net assetsStart of year $52,531$23,172
Part XI · Reconciliation of net assets $23,172 net assets at year end
XI-1 Total revenue$255,826
XI-2 Total expenses$285,185
XI-3 Revenue less expenses−$29,359
XI-4 Net assets at start of year$52,531
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$23,172

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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