Nonprofit · EIN 64-0342650
KAPPA SIGMA FRATERNITY
Also known as 129 DELTA-CHI CHAPTER
Tax-exempt · MS STATE, MS 39762
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $1,019,305 | $1,167,272 | -$147,967 | $43,284 | $61,821 | -$18,537 |
| May 31, 2024 | 990 | $1,190,285 | $1,201,653 | -$11,368 | $138,069 | $8,637 | $129,432 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $1,019,305
- Membership dues
- $1,019,305
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $76,429
- Salaries, compensation and benefits (total)
- $86,046
- Professional fundraising fees
- $0
- Accounting fees
- $7,000
- Program services (functional)
- $1,167,272
Balance sheet and other
- Total assets, start of year
- $138,069
- Total assets, end of year
- $43,284
- Total liabilities, end of year
- $61,821
- Net assets, end of year
- -$18,537
- Net assets without donor restrictions
- -$18,537
- Gross receipts
- $1,019,305
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1926
- State of legal domicile
- MS
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CY HALLBERG | PRESIDENT Officer | 1 | $0 |
| WILLIAM HAVENS | VICE-PRESIDENT Officer | 1 | $0 |
| HUDSON JAMES | TREASURER Officer | 1 | $0 |
| JAROD SIMS | SECRETARY Officer | 1 | $0 |
990 for the year ended May 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NICHOLAS HOUSE | PRESIDENT Officer | 1 | $0 |
| ETHAN LINDSEY | VICE-PRESIDENT Officer | 1 | $0 |
| TYLER BROWN | TREASURER Officer | 1 | $0 |
| CHARLIE DUNNAWAY | SECRETARY Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX KS, MS STATE, MS 39762-5858
- In care of
- % GRAND MASTER
- Principal officer (990 for 2024)
- TYLER BROWN, PO BOX KS, MISSISSIPPI STATE, MS 39762
- Signed the 990
- TYLER BROWN, TREASURER
- Phone
- (662) 328-5387
- Return prepared by
- T E LOTT & COMPANY PA
Mission
TO PROVIDE SOCIAL ACTIVITIES FOR THE MEMBERS OF THE KAPPA SIGMA FRATERNITY
Program accomplishments
- TO PROVIDE SOCIAL ACTIVITIES FOR THE MEMBERS OF THE KAPPA SIGMA FRATERNITYExpenses $1,167,272
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 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 64-0342650
- 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)
- $43,284
- Income (IRS master file)
- $1,019,305
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $1,019,305 | $1,167,272 | $43,284 | IRS |
| 990 | May 2024 | $1,190,285 | $1,201,653 | $138,069 | XML |
| 990 | May 2023 | $1,163,081 | $1,190,586 | $145,603 | IRS |
| 990 | May 2022 | $1,095,356 | $1,068,201 | $177,698 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | 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 64-0342650).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 64-0342650.
- 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 TYLER BROWN.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990 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 for the year ended May 31, 2025 it reported revenue of $1,019,305, expenses of $1,167,272 and total assets of $43,284 at year end.
Other nonprofits in MS STATE
- MISSISSIPPI STATE UNIVERSITY FOUNDATION INC EIN 64-0410581 · last filed 990 for 2025
- MISSISSIPPI STATE UNIVERSITY EDUCATIONAL BUILDING CORPORATION EIN 64-0723407 · last filed 990 for 2024
- BULLDOG CLUB EIN 51-0163622 · last filed 990 for 2025
- MISSISSIPPI STATE UNIVERSITY ADVANCED RESEARCH AND DEVELOPMENT EIN 81-3934085 · last filed 990 for 2025
- MISSISSIPPI STATE UNIVERSITY RESEARCH AND TECHNOLOGY CORP EIN 64-0923875 · last filed 990 for 2025
- MISSISSIPPI STATE UNIVERSITY ALUMNI INC EIN 64-6035311 · last filed 990 for 2025
- EPSILON ETA CHAPTER OF ALPHA DELTA PI HOUSE CORPORATION EIN 46-3935848 · last filed 990 for 2025
- MISSISSIPPI BOLL WEEVIL MANAGEMENT CORPORATION EIN 64-0810531 · last filed 990 for 2025