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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 45-0152776

KAPPA SIGMA FRATERNITY

Also known as 119 DELTA-MU CHAPTER

Tax-exempt · GRAND FORKS, ND 58203

Financials

$95K$105K2023$103K$100K2024$110K$122K2025
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, 2026990-EZ$109,665$121,784-$12,119$14,974–$14,974
May 31, 2025990-EZ$103,260$100,103$3,157$27,093–$27,093
May 31, 2024990-EZ$95,266$104,919-$9,653$23,936–$23,936
Financial details: 990-EZ for the year ended May 31, 2026

Revenue

Program service revenue
$109,665

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$263
Occupancy
$47,621
Other expenses
$73,900

Balance sheet and other

Total assets, start of year
$27,093
Total assets, end of year
$14,974
Total liabilities, end of year
–
Net assets, end of year
$14,974
Cash, savings and investments
$14,974
Gross receipts
$109,665

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, 2026, highest compensation first.

NameTitleHours / weekCompensation
Patrick HealyPresident5$0
Adian BussVice President5$0
Ashton HumbleTreasurer15$0
Trevor HeardGrand Master of Ceremonies5$0
990-EZ for the year ended May 31, 2025: 4 people
NameTitleHours / weekCompensation
Patrick HealyPresident5$0
Adian BussVice President5$0
Ashton HumbleTreasurer15$0
Trevor HeardGrand Master of Ceremonies5$0
990-EZ for the year ended May 31, 2024: 4 people
NameTitleHours / weekCompensation
Ethan SekeresPresident10$0
Cole CumminsVice President5$0
Haiden HuschkaTreasurer15$0
Matthew BensonGrand Master of Ceremonies5$0

Address and contacts

Address (IRS master file)
2510 UNIVERSITY AVE, GRAND FORKS, ND 58203-8318
In care of
% UNIVERSITY OF NORTH DAKOTA
Mailing address (990-N for 2016)
2510UNIVERSITYAVE, GRANDFORKS ND 582038318
Principal officer (990-N for 2016)
JackLeverentz, 2510UniversityAve, GrandForks ND 58203
Signed the 990-EZ
Jeff Frane, Officer
Phone
(701) 775-6522
Return prepared by
McKenna & Associates PC

Mission

Collegiate Social Fraternity

990-EZ for the year ended May 31, 2026

Program accomplishments

  • Collegiate social fraternity activities

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

File the 2026 990-EZ 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
45-0152776
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
Assets (IRS master file)
$14,974
Income (IRS master file)
$109,665

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZMay 2026$109,665$121,784$14,974XML
990-EZMay 2025$103,260$100,103$27,093XML
990-EZMay 2024$95,266$104,919$23,936XML
990-EZMay 2023–––IRS
990-EZMay 2022–––IRS
990-EZMay 2021–––IRS
990-EZMay 2020–––IRS
990-EZMay 2019–––IRS
990-EZMay 2018–––IRS
990-N for 2016
Officer: JackLeverentz
May 31, 2017≤ $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 45-0152776).

Questions about KAPPA SIGMA FRATERNITY

What is the EIN of KAPPA SIGMA FRATERNITY?
The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 45-0152776.
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 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-EZ for the year ended May 2026.
Who is the principal officer of KAPPA SIGMA FRATERNITY?
The 990-N for 2016 names JackLeverentz.
Who are the officers and directors of KAPPA SIGMA FRATERNITY?
The 990-EZ for the year ended May 31, 2026 lists 4 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, 2026 it reported revenue of $109,665, expenses of $121,784 and total assets of $14,974 at year end.

Other nonprofits in GRAND FORKS

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