﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-08-10T14:23:42-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>813282580</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CLH CPAS &amp; CONSULTANTS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>123 E 8TH ST</AddressLine1Txt>
        <CityNm>MICHIGAN CITY</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>463603519</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>810154620</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KAPPA SIGMA FRATERNITY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KAPP</BusinessNameControlTxt>
      <PhoneNum>4069942826</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1120 S 6TH AVE</AddressLine1Txt>
        <CityNm>BOZEMAN</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59715</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MOSO GOSNELL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <SignatureDt>2026-08-04</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ROBERT W LANGE III</PreparerPersonNm>
      <PTIN>P00291977</PTIN>
      <PhoneNum>2198740210</PhoneNum>
      <PreparationDt>2026-08-04</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <GrossReceiptsAmt>111385</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>111385</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>111385</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>97175</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>19839</OtherExpensesTotalAmt>
      <TotalExpensesAmt>117014</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5629</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>12089</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>6460</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>12089</BOYAmt>
        <EOYAmt>6460</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>12089</BOYAmt>
        <EOYAmt>6460</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>12089</BOYAmt>
        <EOYAmt>6460</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAM COTTON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AUSTIN AYOTTE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>QUINN TRANEL</PersonNm>
        <TitleTxt>MASTER OF CE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MOSO GOSNELL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLIOT MILLER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MOSO GOSNELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>1120 SOUTH 6TH AVENUE</AddressLine1Txt>
          <CityNm>BOZEMAN</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59715</ZIPCd>
        </USAddress>
        <PhoneNum>4069942826</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES TRAVEL 19,839 TOTAL 19,839</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>