Nonprofit · EIN 42-0351515
KAPPA SIGMA FRATERNITY
Also known as 095 GAMMA-LAMBDA CHAPTER
Tax-exempt · AMES, IA 50014
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $91,225 | $92,864 | -$1,639 | $663 | $0 | $663 |
| May 31, 2024 | 990 | $313,164 | $314,684 | -$1,520 | $2,302 | $0 | $2,302 |
| May 31, 2023 | 990 | $272,117 | $288,169 | -$16,052 | $6,535 | $0 | $6,535 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
- Membership dues
- $22,222
- Program service revenue
- $69,003
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,510
- Occupancy
- $41,277
- Printing, publications and postage
- $146
- Other expenses
- $47,931
- Program services (functional)
- $92,864
Balance sheet and other
- Total assets, start of year
- $2,302
- Total assets, end of year
- $663
- Total liabilities, end of year
- $0
- Net assets, end of year
- $663
- Cash, savings and investments
- $663
- Gross receipts
- $91,225
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 |
|---|---|---|---|
| WHITEY STANGE | ALUMNI TREASURER | 2 | $0 |
| ROBERT MENARD | TREASURER | 2 | $0 |
| MOISES VALENCIA | PRESIDENT | 2 | $0 |
| MICHAEL OZ | VICE PRESIDENT | 2 | $0 |
| JOE MCPARTLAND | SECRETARY | 2 | $0 |
990 for the year ended May 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Owen Johnson | Treasurer Officer | 2 | $0 |
| Luciano Bertagnolli | President Officer | 2 | $0 |
| Nathaniel Getman | Vice President Officer | 2 | $0 |
| Isaac Lewis | Secretary Officer | 2 | $0 |
990 for the year ended May 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Mason Varian | Treasurer Officer | 2 | $0 |
| Luciano Bertagnolli | President Officer | 2 | $0 |
| Nicholas Overgaard | Vice President Officer | 2 | $0 |
| Jim Fidanzia | Secretary Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 237 ASH AVE, AMES, IA 50014-7114
- In care of
- % OWEN JOHNSON
- Mailing address (990-N for 2018)
- 237 ASH AVE, AMES IA 500147114
- Principal officer (990-N for 2018)
- Carter Spurgin, 237 Ash Ave, Ames IA 50014
- Signed the 990-EZ
- WHITEY STANGE, TREASURER
- Phone
- (515) 360-2230
- Website
- WWW.IOWASTATEKAPPASIGMA.ORG
- Return prepared by
- DENMAN CPA LLP
Mission
EXPENSES IN CONNECTION WITH THE EXEMPT SOCIAL FRATERNITY AT IOWA STATE UNIVERSITY.
Program accomplishments
- SOCIAL FRATERNITY WITH HOUSING FOR MEMBERSExpenses $92,864
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-EZ on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 42-0351515
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 0262: KAPPA SIGMA FRATERNITY
- Assets (IRS master file)
- $663
- Income (IRS master file)
- $91,225
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2025 | $91,225 | $92,864 | $663 | XML |
| 990 | May 2024 | $313,164 | $314,684 | $2,302 | XML |
| 990 | May 2023 | $272,117 | $288,169 | $6,535 | XML |
| 990 | May 2022 | $289,838 | $290,204 | $24,669 | IRS |
| 990-N for 2018 Officer: Carter Spurgin | 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 42-0351515).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 42-0351515.
- 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 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 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 is the principal officer of KAPPA SIGMA FRATERNITY?
- The 990-N for 2018 names Carter Spurgin.
- 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 $91,225, expenses of $92,864 and total assets of $663 at year end.
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- YOUTH AND SHELTER SERVICES INC EIN 42-1051609 · last filed 990 for 2025
- MAINSTREAM LIVING INC STUART AMBROSE EIN 42-1042459 · last filed 990 for 2024
- PRACTICAL FARMERS OF IOWA EIN 42-1255174 · last filed 990 for 2025
- KRELL INSTITUTE INC EIN 42-1457548 · last filed 990 for 2025
- RESURRECTION UNIVERSITY EIN 36-2182170 · last filed 990 for 2023
- NORTHCREST INC EIN 42-0883987 · last filed 990 for 2025
- IOWA STATE UNIVERSITY RESEARCH PARK CORP EIN 42-1309259 · last filed 990 for 2026