Nonprofit · EIN 45-1006163
KAPPA SIGMA FRATERNITY
Also known as THETA DELTA CHAPTER
Tax-exempt · SALEM, OR 97301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2024 | 990-EZ (amended) | $4,380 | $4,621 | -$241 | $59 | $0 | $59 |
Financial details: 990-EZ for the year ended May 31, 2024
Revenue
- Contributions, gifts and grants
- $4,000
- Membership dues
- $380
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Other expenses
- $4,621
Balance sheet and other
- Total assets, start of year
- $300
- Total assets, end of year
- $59
- Total liabilities, end of year
- $0
- Net assets, end of year
- $59
- Cash, savings and investments
- $59
- Gross receipts
- $4,038
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joel Garcia-Pea | President | 5 | $0 |
| Peter Wirfs | Treasurer | 5 | $0 |
| Alexander Petrides | Secretary | 5 | $0 |
| Henry Dobesh | Vice President of Member Education | 5 | $0 |
| Sean Olson | Vice President of Conduct | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 345 14TH ST SE, SALEM, OR 97301-6312
- In care of
- % WILLAMETTE UNIVERSITY
- Mailing address (990-N for 2024)
- 345 14th St SE, Salem OR 97301
- Principal officer (990-N for 2024)
- Peter Wirfs, 5057 Jones Rd SE, Salem OR 97306
- Signed the 990-EZ
- Peter Wirfs, Treasurer
- Website
- kappasigma.org
Mission
Doing charity work, and providing a space for men to develop themselves into better people.
Program accomplishments
- Mock Rock Charity Event. We raised several hundred dollars for charity by organizing dance routines.
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-N on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-1006163
- 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
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2024 Officer: Peter Wirfs | May 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | May 2024 | $4,380 | $4,621 | $59 | XML |
| 990-N for 2021 Officer: Thomas Sato | May 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Connor Cordes | May 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Daniel Smith | May 31, 2020 | ≤ $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 45-1006163).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 45-1006163.
- 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-N for 2024 for the year ended May 31, 2025.
- Who is the principal officer of KAPPA SIGMA FRATERNITY?
- The 990-N for 2024 names Peter Wirfs.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990-EZ for the year ended May 31, 2024 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, 2024 it reported revenue of $4,380, expenses of $4,621 and total assets of $59 at year end.
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