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Nonprofit · EIN 54-2034661

KAPPA SIGMA FRATERNITY

Also known as 28 GAMMA CHAPTER

Tax-exempt · NAPOLEONVILLE, LA 70390

Financials

$862K$799K2023$787K$851K2024
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, 2025990$786,551$850,681-$64,130$83,830$4,500$79,330
May 31, 2024990$862,028$799,291$62,737$143,460$0$143,460
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$786,551
Membership dues
$777,751
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Management and general (functional)
$850,681

Balance sheet and other

Total assets, start of year
$143,460
Total assets, end of year
$83,830
Total liabilities, end of year
$4,500
Net assets, end of year
$79,330
Land, buildings and equipment
$45,010
Net assets without donor restrictions
$79,330
Gross receipts
$786,551
Employees
0
Year formed
1887
State of legal domicile
LA

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.

NameTitleHours / weekCompensation
TY HEBERTPRESIDENT
Officer
–$0
JOSEPH LIBERTOSCRIBE
Officer
–$0
JACOB MURRAYGRAND TREASU
Officer
–$0
JOHN PATTERSONVICE PRESIDE
Officer
–$0
WATSON SCRIBERMASTER OF CE
Officer
–$0
MICHAEL WAGUESPACKALUMNI TREAS
Officer
–$0
990 for the year ended May 31, 2024: 6 people
NameTitleHours / weekCompensation
ROBERT COLOMBSCRIBE
Officer
–$0
DALTON DAYRIESGRAND MASTER
Officer
–$0
JAXON MANUELPRESIDENT
Officer
–$0
CJ PARETTIVICE PRESIDE
Officer
–$0
ELI SHORTRESSGRAND TREASU
Officer
–$0
MICHAEL WAGUESPACKALUMNI TREAS
Officer
–$0

Address and contacts

Address (IRS master file)
PO BOX 250, NAPOLEONVILLE, LA 70390-0250
In care of
% LOUISIANA STATE UNIVERSITY
Mailing address (990-N for 2021)
PO BOX 250, NAPOLEONVILLE LA 703900250
Principal officer (990 for 2024)
MICHAEL WAGUESPACK, PO BOX 250, NAPOLEONVILLE, LA 70390
Principal officer (990-N for 2021)
Gordon Willson, 302 Country Club road, Monroe LA 71201
Signed the 990
MICHAEL WAGUESPACK, ALUMNI TREASURER
Phone
(985) 369-2515
Return prepared by
WAGUESPACK GALLAGHER & OURSO LLC

Mission

FRATERNAL ORGANIZATION FOR LSU STUDENTS PROVIDING SOCIAL AND EDUCATIONAL SERVICE TO LSU UNDERGRADUATES WHICH ALSO DOES LOCAL CHARITY WORK.

990 for the year ended May 31, 2025

Program accomplishments

  • FRATERNAL ORGANIZATION FOR LSU STUDENTS PROVIDING SOCIL AND EDUCATIONAL SERVICE TO LSU UNDERGRADUATES WHICH ALSO DOES LOCAL CHARITY WORK.

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, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
54-2034661
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)
$83,830
Income (IRS master file)
$786,551

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$786,551$850,681$83,830XML
990May 2024$862,028$799,291$143,460XML
990May 2023$654,866$674,556$80,723IRS
990-N for 2021
Officer: Gordon Willson
May 31, 2022≤ $50,000 receipts––e-Postcard
990May 2022–––IRS
990May 2021–––IRS
990-N for 2015
Officer: Matthew Karam
May 31, 2016≤ $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 54-2034661).

Questions about KAPPA SIGMA FRATERNITY

What is the EIN of KAPPA SIGMA FRATERNITY?
The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 54-2034661.
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 for the year ended May 2025.
Who is the principal officer of KAPPA SIGMA FRATERNITY?
The 990 for the year ended May 31, 2025 names MICHAEL WAGUESPACK.
Who are the officers and directors of KAPPA SIGMA FRATERNITY?
The 990 for the year ended May 31, 2025 lists 6 people; 0 received compensation from the organization.
How much revenue does KAPPA SIGMA FRATERNITY have?
On its 990 for the year ended May 31, 2025 it reported revenue of $786,551, expenses of $850,681 and total assets of $83,830 at year end.

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