Nonprofit · EIN 31-6068774
KAPPA SIGMA FRATERNITY
Also known as THETA-OMICRON CHAPTER
Tax-exempt · ZANESVILLE, OH 43701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $45,546 | $55,808 | -$10,262 | $309,310 | – | $309,310 |
| May 31, 2024 | 990-EZ | $38,207 | $50,774 | -$12,567 | $317,525 | $125 | $317,400 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
- Membership dues
- $35,657
- Investment income
- $9,374
- Net gain from sales of assets
- $515
Expenses
- Benefits paid to members
- $28,730
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $785
- Other expenses
- $26,293
- Program services (functional)
- $55,808
Balance sheet and other
- Total assets, start of year
- $317,525
- Total assets, end of year
- $309,310
- Total liabilities, end of year
- –
- Net assets, end of year
- $309,310
- Cash, savings and investments
- $127,718
- Gross receipts
- $49,031
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD LUECKEL | ADVISOR | 0.5 | $0 |
| GRIFFIN HALANAR | TREASURER | 1 | $0 |
| MASON ROSE | VICE-PRESIDE | 1 | $0 |
| ZACH AMATO | PRESIDENT | 1 | $0 |
| JACOB MCDERMOTT | SECRETARY | 1 | $0 |
990-EZ for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICHARD LUECKEL | ADVISOR | 0.5 | $0 |
| DREW DAVIS | TREASURER | 1 | $0 |
| DREW SCHNEIDER | VICE-PRESIDE | 1 | $0 |
| TYLER WORKMAN | PRESIDENT | 1 | $0 |
| JACOB MCDERMOTT | SECRETARY | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1100 BRANDYWINE BVLD BLDG G, ZANESVILLE, OH 43701-0000
- In care of
- % MUSKINUM UNIVERSITY
- Signed the 990-EZ
- RICHARD LUECKEL, ADVISOR
- Phone
- (740) 704-7482
- Return prepared by
- WILSON PHILLIPS & AGIN CPA'S INC
Mission
COLLEGE FRATERNITY ON CAMPUS
Program accomplishments
- ROOMS FOR STUDENTSExpenses $55,808
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-EZ on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 31-6068774
- 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)
- Group exemption
- 0262: KAPPA SIGMA FRATERNITY
- Assets (IRS master file)
- $309,310
- Income (IRS master file)
- $49,031
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2025 | $45,546 | $55,808 | $309,310 | XML |
| 990-EZ | May 2024 | $38,207 | $50,774 | $317,525 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-EZ | May 2021 | – | – | – | IRS |
| 990-EZ | May 2020 | – | – | – | IRS |
| 990-EZ | May 2019 | – | – | – | IRS |
| 990-EZ | May 2018 | – | – | – | IRS |
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 31-6068774).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 31-6068774.
- 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 2025 (the year ending May 31, 2026) is due October 15, 2026. 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-EZ for the year ended May 2025.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990-EZ for the year ended May 31, 2025 lists 5 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 $45,546, expenses of $55,808 and total assets of $309,310 at year end.
Other nonprofits in ZANESVILLE
- GENESIS HEALTHCARE SYSTEM EIN 31-1480941 · last filed 990 for 2024
- GENESIS HEALTHCARE SYSTEM EIN 31-0885513
- ALLWELL BEHAVIORAL HEALTH SERVICES EIN 31-0642653 · last filed 990 for 2025
- ZANESVILLE WELFARE ORG & GOODWILL INDUSTRIES EIN 31-4379480 · last filed 990 for 2025
- J WILLIAM & MARY HELEN STRAKER CHARITABLE FOUNDATION EIN 31-1396841 · last filed 990-PF for 2025
- COMMUNITY AMBULANCE SERVICE EIN 34-1773323 · last filed 990 for 2024
- JOHN MCINTIRE DECEASED EIN 31-6021239 · last filed 990-PF for 2025
- MUSKINGUM COUNTY COMMUNITY FOUNDATION EIN 31-1147022 · last filed 990 for 2025