Nonprofit · EIN 81-0154620
KAPPA SIGMA FRATERNITY
Also known as DELTA-LAMBDA CHAPTER
Tax-exempt · BOZEMAN, MT 59715
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990-EZ | $111,385 | $117,014 | -$5,629 | $6,460 | – | $6,460 |
| May 31, 2025 | 990-EZ | $96,706 | $93,657 | $3,049 | $12,089 | – | $12,089 |
| May 31, 2024 | 990-EZ | $86,428 | $80,670 | $5,758 | $9,040 | – | $9,040 |
Financial details: 990-EZ for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $111,385
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $97,175
- Other expenses
- $19,839
Balance sheet and other
- Total assets, start of year
- $12,089
- Total assets, end of year
- $6,460
- Total liabilities, end of year
- –
- Net assets, end of year
- $6,460
- Cash, savings and investments
- $6,460
- Gross receipts
- $111,385
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAM COTTON | PRESIDENT | 0 | $0 |
| AUSTIN AYOTTE | VICE PRESIDE | 0 | $0 |
| QUINN TRANEL | MASTER OF CE | 0 | $0 |
| MOSO GOSNELL | TREASURER | 0 | $0 |
| ELLIOT MILLER | SECRETARY | 0 | $0 |
990-EZ for the year ended May 31, 2025: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ZAK ATTWOOD | PRESIDENT | 0 | $0 |
| TORIN GUY | VICE PRESIDE | 0 | $0 |
| MATTHEW PESCHEL | MASTER OF CE | 0 | $0 |
| CHASE RIVET | TREASURER | 0 | $0 |
| MATTHEW JOHNSON | SECRETARY | 0 | $0 |
990-EZ for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACE BUSH | PRESIDENT | 0 | $0 |
| JOSH FAYETTE | VICE PRESIDE | 0 | $0 |
| LOCHLAN MULLEN | MASTER OF CE | 0 | $0 |
| MARCUS KILMAN | TREASURER | 0 | $0 |
| KYLE KAHRE | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1120 S 6TH AVE, BOZEMAN, MT 59715-5138
- In care of
- % MONTANA STATE UNIVERSITY
- Mailing address (990-N for 2019)
- 1120S6THAVE, BOZEMAN MT 597150000
- Principal officer (990-N for 2019)
- Aaron Lange, 1120 South 6th Avenue, Bozeman MT 59715
- Signed the 990-EZ
- MOSO GOSNELL, TREASURER
- Phone
- (406) 994-2826
- Return prepared by
- CLH CPAS & CONSULTANTS
Mission
THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.
Program accomplishments
- THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.
- THE FRATERNITY SHOULD COMPLEMENT AND ENHANCE THE EDUCATIONAL MISSION OF THE HOST INSTITUTION. THE FRATERNITY SHOULD PROMOTE THE IDEAL OF BROTHERHOOD. THE FRATERNITY SHOULD ACTIVELY CONTRIBUTE TO THE PERSONAL GROWTH AND DEVELOPMENT OF ITS MEMBERS. THE FRATERNITY SHOULD PROMOTE ETHICAL BEHAVIOR AND DECISION-MAKING. THE FRATERNITY SHOULD ENCOURAGE SERVICE TO OTHERS.
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-EZ 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
- 81-0154620
- 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)
- $6,460
- Income (IRS master file)
- $111,385
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2026 | $111,385 | $117,014 | $6,460 | XML |
| 990-EZ | May 2025 | $96,706 | $93,657 | $12,089 | XML |
| 990-EZ | May 2024 | $86,428 | $80,670 | $9,040 | XML |
| 990-EZ | May 2023 | – | – | – | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-N for 2019 Officer: Aaron Lange | May 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Cody Cable | 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 81-0154620).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 81-0154620.
- 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 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 FRATERNITY last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended May 2026.
- Who is the principal officer of KAPPA SIGMA FRATERNITY?
- The 990-N for 2019 names Aaron Lange.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990-EZ for the year ended May 31, 2026 lists 5 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, 2026 it reported revenue of $111,385, expenses of $117,014 and total assets of $6,460 at year end.
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