Nonprofit · EIN 57-6036400
KAPPA SIGMA FRATERNITY
Also known as ALPHA-NU CHAPTER
Tax-exempt · SPARTANBURG, SC 29303
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $123,217 | $127,137 | -$3,920 | $18,635 | – | $18,635 |
| May 31, 2024 | 990-EZ | $146,952 | $129,232 | $17,720 | $22,555 | $0 | $22,555 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Membership dues
- $122,491
- Program service revenue
- $0
- Investment income
- $726
Expenses
- Benefits paid to members
- $122,137
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $5,000
- Program services (functional)
- $1,000
Balance sheet and other
- Total assets, start of year
- $22,555
- Total assets, end of year
- $18,635
- Total liabilities, end of year
- –
- Net assets, end of year
- $18,635
- Cash, savings and investments
- $18,635
- Gross receipts
- $123,217
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 |
|---|---|---|---|
| Milles Pepper | President - GM | 10 | $0 |
| Charles Connell | Vice President - GP | 10 | $0 |
| Grant Blackwell | Secretary - GS | 10 | $0 |
| Ian Wright | Treasurer - GT | 10 | $0 |
990-EZ for the year ended May 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Lawson Taliaferro | President - GM | 10 | $0 |
| Daniel Alexander | Vice President - GP | 10 | $0 |
| Sam Turnipseed | Secretary - GS | 10 | $0 |
| Johnson Jolly | Treasurer - GT | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 429NCHURCHST, SPARTANBURG, SC 29303-0000
- In care of
- % WOFFORD COLLEGE
- Mailing address (990-N for 2018)
- 429NCHURCHST, SPARTANBURG SC 293030000
- Principal officer (990-N for 2018)
- Ryan Holmes, 330 Holly Grove Church Road, Laurens SC 29360
- Signed the 990-EZ
- Ian, Wright
Mission
Fraternity
Program accomplishments
- Military Heros CookoutExpenses $1,000
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-EZ on file |
IRS record
- EIN
- 57-6036400
- 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)
- $18,635
- Income (IRS master file)
- $123,217
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2025 | $123,217 | $127,137 | $18,635 | XML |
| 990-EZ | May 2024 | $146,952 | $129,232 | $22,555 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-N for 2018 Officer: Ryan Holmes | 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 57-6036400).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 57-6036400.
- 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 Ryan Holmes.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990-EZ for the year ended May 31, 2025 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, 2025 it reported revenue of $123,217, expenses of $127,137 and total assets of $18,635 at year end.
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