Nonprofit · EIN 62-0508891
KAPPA SIGMA FRATERNITY
Also known as 15 ALPHA-IOTA CHAPTER
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2024 | 990-EZ | $123,780 | $120,088 | $3,692 | $12,325 | $0 | $12,325 |
| May 31, 2023 | 990-EZ | $138,375 | $135,524 | $2,851 | $8,633 | $0 | $8,633 |
Financial details: 990-EZ for the year ended May 31, 2024
Revenue
- Membership dues
- $123,780
Expenses
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $42,750
- Printing, publications and postage
- $3,875
- Other expenses
- $73,463
Balance sheet and other
- Total assets, start of year
- $8,633
- Total assets, end of year
- $12,325
- Total liabilities, end of year
- $0
- Net assets, end of year
- $12,325
- Cash, savings and investments
- $12,325
- Gross receipts
- $123,780
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 |
|---|---|---|---|
| LUKE CURRY | PRESIDENT | 10 | $0 |
| JACOB SWAFFORD | TREASURER | 10 | $0 |
990-EZ for the year ended May 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ALEX SPRAKER | PRESIDENT | 10 | $0 |
| JOHN SARMIENTO | TREASURER | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1200 MARKET ST, CHATTANOOGA, TN 37402-2713
- In care of
- % UNIVERSITY OF TN CHATTANOOGA
- Signed the 990-EZ
- WILLIAM CLEGG, TREASURER
- Phone
- (423) 756-7771
Mission
LOCAL CHAPTER OF NATIONAL FRATERNITY.
Program accomplishments
- ACADEMIC AND SOCIAL PROGRAMS FOR COLLEGE STUDENTS AT THE UNIVERSITY OF TENNESSEE AT CHATTANOOGA.
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 | Not on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 62-0508891
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1952
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Group exemption
- 0262: KAPPA SIGMA FRATERNITY
- Assets (IRS master file)
- $12,325
- Income (IRS master file)
- $123,780
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2024 | $123,780 | $120,088 | $12,325 | IRS |
| 990-EZ | May 2023 | $138,375 | $135,524 | $8,633 | IRS |
| 990-EZ | May 2021 | – | – | – | IRS |
| 990-EZ | May 2020 | – | – | – | IRS |
| 990-EZ | May 2019 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 62-0508891.
- Is KAPPA SIGMA FRATERNITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1952.
- 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 2024.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990-EZ for the year ended May 31, 2024 lists 2 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 $123,780, expenses of $120,088 and total assets of $12,325 at year end.
Other nonprofits in CHATTANOOGA
- ERLANGER HEALTH EIN 88-3616696 · last filed 990 for 2025
- VOLUNTEER BEHAVIORAL HEALTH CARE SYSTEM EIN 62-1589440 · last filed 990 for 2025
- SIGNAL CENTERS INC EIN 62-0587285 · last filed 990 for 2025
- BLOOD ASSURANCE INC EIN 62-0842419 · last filed 990 for 2025
- MCCALLIE SCHOOL INC EIN 62-0475837 · last filed 990 for 2025
- THE BAYLOR SCHOOL EIN 62-0126365 · last filed 990 for 2025
- SISKIN HOSPITAL FOR PHYSICAL REHABILITATION EIN 62-1220402 · last filed 990 for 2025
- CHATTANOOGA C A R E S INC EIN 62-1325543 · last filed 990 for 2025