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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-2458427

KAPPA SIGMA FRATERNITY

Also known as PI-XI CHAPTER

Tax-exempt · FORT COLLINS, CO 80521

Financials

$108K$72K2024
Revenue Expenses · by fiscal year end
Financials of KAPPA SIGMA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990-EZ$108,007$71,723$36,284$64,212$0$64,212
Financial details: 990-EZ for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$0
Membership dues
$107,907
Program service revenue
$0
Investment income
$0
Net income from fundraising events
$100
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Occupancy
$27,520
Other expenses
$44,203

Balance sheet and other

Total assets, start of year
$27,928
Total assets, end of year
$64,212
Total liabilities, end of year
$0
Net assets, end of year
$64,212
Cash, savings and investments
$64,212
Gross receipts
$108,307

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended May 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Diego RosalesTreasurer10$0
William BergPresident20$0

Address and contacts

Address (IRS master file)
406 W LAUREL ST, FORT COLLINS, CO 80521-2928
In care of
% COLORADO STATE UNIVERSITY
Mailing address (990-N for 2025)
406 W LAUREL ST, FORT COLLINS CO 805212928
Principal officer (990-N for 2025)
Joshua Clapp, 201 E Elizabeth Street, Fort Collins CO 80521
Signed the 990-EZ
Diego Rosales, Treasurer
Phone
(000) 000-0000

Mission

Kappa Sigma promotes fellowship leadership scholarship and service among its members through organized social academic philanthropic and fraternal activities The chapter fosters personal development and lifelong brotherhood while maintaining a focus on character academic achievement and community involvement in accordance with the values of the national Kappa Sigma Fraternity

990-EZ for the year ended May 31, 2025

Program accomplishments

  • 0

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026990-N on file
2024May 31, 2025October 15, 2025990-EZ on file
2023May 31, 2024October 15, 2024990-N on file

File the 2026 990-N for KAPPA SIGMA FRATERNITY

Due October 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
26-2458427
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1940
Accounting year ends
May
Files
Form 990-N (e-Postcard)

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Joshua Clapp
May 31, 2026≤ $50,000 receipts––e-Postcard
990-EZMay 2025$108,007$71,723$64,212XML
990-N for 2023
Officer: Diego Rosales
May 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2022
Officer: Joe Cross
May 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2020
Officer: Keaton Simmons
May 31, 2021≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Trevor Perkey
May 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2018
Officer: Trevor Preston Perkey
May 31, 2019≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2458427).

Questions about KAPPA SIGMA FRATERNITY

What is the EIN of KAPPA SIGMA FRATERNITY?
The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 26-2458427.
Is KAPPA SIGMA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1940.
Are donations to KAPPA SIGMA FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does KAPPA SIGMA FRATERNITY file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of KAPPA SIGMA FRATERNITY due?
The return for tax year 2026 (the year ending May 31, 2027) is due October 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KAPPA SIGMA FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended May 31, 2026.
Who is the principal officer of KAPPA SIGMA FRATERNITY?
The 990-N for 2025 names Joshua Clapp.
Who are the officers and directors of KAPPA SIGMA FRATERNITY?
The 990-EZ for the year ended May 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does KAPPA SIGMA FRATERNITY have?
On its 990-EZ for the year ended May 31, 2025 it reported revenue of $108,007, expenses of $71,723 and total assets of $64,212 at year end.

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