Nonprofit · EIN 39-6089111
KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION
Tax-exempt · WAUKESHA, WI 53189
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $500,985 | $430,730 | $70,255 | $2,080,540 | $450,647 | $1,629,893 |
| May 31, 2024 | 990 | $696,876 | $376,995 | $319,881 | $2,086,161 | $524,713 | $1,561,448 |
| May 31, 2023 | 990 | $623,798 | $363,975 | $259,823 | $1,789,072 | $561,110 | $1,227,962 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $472,662
- Investment income
- $28,323
- Net gain from sales of assets
- $2,595
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $10,700
- Accounting fees
- $1,525
- Occupancy
- $187,369
- Travel
- $4,557
- Depreciation
- $130,763
- Program services (functional)
- $418,423
- Management and general (functional)
- $12,307
Balance sheet and other
- Total assets, start of year
- $2,086,161
- Total assets, end of year
- $2,080,540
- Total liabilities, end of year
- $450,647
- Net assets, end of year
- $1,629,893
- Land, buildings and equipment
- $1,478,765
- Publicly traded securities
- $322,182
- Gross receipts
- $773,390
- Employees
- 0
- Volunteers
- 9
- Year formed
- 1909
- State of legal domicile
- WI
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 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Guerin | President Trustee or director, Officer | 5 | $0 |
| Steven Propp | Treasurer Trustee or director, Officer | 5 | $0 |
| Mike Kelch | Secretary Trustee or director, Officer | 1 | $0 |
| John Birbaum | Member Trustee or director | 1 | $0 |
| John Wellford | Member Trustee or director | 7 | $0 |
| Brett Michael Eliasen | Member Trustee or director | 1 | $0 |
| John Powless | Member Trustee or director | 4 | $0 |
990 for the year ended May 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mark Guerin | President Trustee or director, Officer | 5 | $0 |
| Steven Propp | Treasurer Trustee or director, Officer | 5 | $0 |
| Mike Kelch | Secretary Trustee or director, Officer | 1 | $0 |
| John Birbaum | Member Trustee or director | 1 | $0 |
| John Wellford | Member Trustee or director | 5 | $0 |
| Brett Michael Eliasen | Member Trustee or director | 1 | $0 |
990 for the year ended May 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARK GUERIN | PRESIDENT Trustee or director, Officer | 5 | $0 |
| STEVEN PROPP | TREASURER Trustee or director, Officer | 5 | $0 |
| MIKE KELCH | SECRETARY Trustee or director, Officer | 5 | $0 |
| JOHN BIRBAUM | MEMBER Trustee or director | 1 | $0 |
| JOHN WELLFORD | MEMBER Trustee or director | 1 | $0 |
| BRETT MICHAEL ELIASEN | MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- S33W26950 HAWTHORNE HOLLOW DR, WAUKESHA, WI 53189-6215
- In care of
- % JOE BRILL
- Principal officer (990 for 2024)
- Steven Propp, 23 Littlejohn Road, Cape Elizabeth, ME 04107
- Signed the 990
- Steven Propp, Treasurer
- Phone
- (207) 650-2024
- Return prepared by
- EXACT ACCOUNTING AND FINANCIAL SERVICES
Mission
Kappa Sigma Building Association provides room and board to the members of the Kappa Sigma Fraternity - Beta Epsilon chapter at the University of Wisconsin-Madison.
Program accomplishments
- Kappa Sigma Building Association provides room and board to the members of the Kappa Sigma Fraternity - Beta Epsilon chapter at the University of Wisconsin-Madison.Expenses $418,423 · revenue $472,662
- N/A
- N/A
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. 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 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 39-6089111
- Tax-exempt status
- 501(c)(2): Title-holding corporation
- Donations deductible
- No
- Exempt since
- 1941
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,080,540
- Income (IRS master file)
- $773,390
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $500,985 | $430,730 | $2,080,540 | XML |
| 990 | May 2024 | $696,876 | $376,995 | $2,086,161 | XML |
| 990 | May 2023 | $623,798 | $363,975 | $1,789,072 | XML |
| 990 | May 2022 | $534,224 | $349,208 | $1,715,209 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | 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 39-6089111).
Questions about KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION
- What is the EIN of KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION is 39-6089111.
- Is KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(2) since 1941.
- Are donations to KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION 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 BUILDING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION?
- The 990 for the year ended May 31, 2025 names Steven Propp.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION?
- The 990 for the year ended May 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $500,985, expenses of $430,730 and total assets of $2,080,540 at year end.
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