Nonprofit · EIN 45-6013989
KAPPA SIGMA HOUSEBUILDING ASSOCIATION
Tax-exempt (reinstated) · GRAND FORKS, ND 58201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $167,735 | $127,148 | $40,587 | $592,350 | $88,503 | $503,847 |
| May 31, 2025 | 990 | $90,716 | $129,330 | -$38,614 | $590,876 | $127,616 | $463,260 |
| May 31, 2024 | 990 | $151,531 | $148,327 | $3,204 | $650,131 | $148,257 | $501,874 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $70,963
- Program service revenue
- $95,545
- Investment income
- $1,227
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $26,836
- Depreciation
- $44,550
- Program services (functional)
- $127,148
Balance sheet and other
- Total assets, start of year
- $590,876
- Total assets, end of year
- $592,350
- Total liabilities, end of year
- $88,503
- Net assets, end of year
- $503,847
- Land, buildings and equipment
- $408,552
- Net assets without donor restrictions
- $503,847
- Gross receipts
- $167,735
- Employees
- 0
- Year formed
- 1970
- State of legal domicile
- ND
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Frane | President Officer | 10 | $0 |
| Jeffrey Keller | Vice President Officer | 1 | $0 |
| Alec Thompson | Treasurer Officer | 3 | $0 |
| Brendan Gilmore | Secretary Officer | 1 | $0 |
| Benjamin Sclair | Board Member Officer | 1 | $0 |
| Addison Espy | House Manager Officer | 3 | $0 |
990 for the year ended May 31, 2025: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Frane | President Officer | 10 | $0 |
| Jeffrey Keller | Vice President Officer | 1 | $0 |
| Alec Thompson | Treasurer Officer | 3 | $0 |
| Randal Hanson | Secretary Officer | 1 | $0 |
| Brendan Gilmore | Board Member Officer | 1 | $0 |
| Benjamin Sclair | Board Member Officer | 2 | $0 |
990 for the year ended May 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jeff Frane | President Officer | 10 | $0 |
| Jeffrey Keller | Vice President Officer | 1 | $0 |
| Alec Thompson | Treasurer Officer | 3 | $0 |
| Randal Hanson | Secretary Officer | 1 | $0 |
| Brendan Gilmore | Board Member Officer | 1 | $0 |
| Benjamin Sclair | Board Member Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 3558 MEADOW DR, GRAND FORKS, ND 58201-3916
- In care of
- % JEFF FRANE
- Principal officer (990 for 2025)
- Jeff Frane, 3558 Meadow Dr, Grand Forks, ND 58201
- Signed the 990
- Jeff Frane, Officer
- Phone
- (612) 423-5959
- Return prepared by
- McKenna & Associates PC
Mission
Provide housing for undergraduate members of the social fraternity Kappa Sigma.
Program accomplishments
- Occupany costsExpenses $127,148 · revenue $166,508
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 | 990 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
- 45-6013989
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2020
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B83)
- Assets (IRS master file)
- $592,350
- Income (IRS master file)
- $167,735
Revocation and reinstatement
- Exemption revoked
- October 15, 2018
- Posted by the IRS
- February 12, 2019
- Reinstated
- Effective October 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | $167,735 | $127,148 | $592,350 | XML |
| 990 | May 2025 | $90,716 | $129,330 | $590,876 | XML |
| 990 | May 2024 | $151,531 | $148,327 | $650,131 | XML |
| 990 | May 2023 | $108,114 | $127,809 | $717,905 | IRS |
| 990 | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | 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 45-6013989).
Questions about KAPPA SIGMA HOUSEBUILDING ASSOCIATION
- What is the EIN of KAPPA SIGMA HOUSEBUILDING ASSOCIATION?
- The employer identification number (EIN) of KAPPA SIGMA HOUSEBUILDING ASSOCIATION is 45-6013989.
- Is KAPPA SIGMA HOUSEBUILDING ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on October 15, 2018 and reinstated it effective October 15, 2018.
- Are donations to KAPPA SIGMA HOUSEBUILDING ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does KAPPA SIGMA HOUSEBUILDING 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 HOUSEBUILDING ASSOCIATION 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 HOUSEBUILDING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2026.
- Who is the principal officer of KAPPA SIGMA HOUSEBUILDING ASSOCIATION?
- The 990 for the year ended May 31, 2026 names Jeff Frane.
- Who are the officers and directors of KAPPA SIGMA HOUSEBUILDING ASSOCIATION?
- The 990 for the year ended May 31, 2026 lists 6 people; 0 received compensation from the organization.
- How much revenue does KAPPA SIGMA HOUSEBUILDING ASSOCIATION have?
- On its 990 for the year ended May 31, 2026 it reported revenue of $167,735, expenses of $127,148 and total assets of $592,350 at year end.
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