Nonprofit · EIN 93-0401029
KAPPA SIGMA FRATERNITY
Also known as 102 GAMMA-SIGMA CHAPTER
Tax-exempt · TIGARD, OR 97224
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2026 | 990 | $217,075 | $220,455 | -$3,380 | $53,829 | $10,203 | $43,626 |
| May 31, 2025 | 990 | $303,005 | $282,723 | $20,282 | $55,796 | $8,790 | $47,006 |
| May 31, 2024 | 990-EZ | $173,223 | $170,788 | $2,435 | $37,053 | $8,237 | $28,816 |
Financial details: 990 for the year ended May 31, 2026
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $217,065
- Investment income
- $10
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Occupancy
- $92,535
- Program services (functional)
- $220,455
Balance sheet and other
- Total assets, start of year
- $55,796
- Total assets, end of year
- $53,829
- Total liabilities, end of year
- $10,203
- Net assets, end of year
- $43,626
- Gross receipts
- $217,075
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1913
- State of legal domicile
- OR
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, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GRAND MASTER | GRAND MASTER Officer | 5 | $0 |
| GRAND PROCURATOR | GRAND PROCURATOR Officer | 5 | $0 |
| GRAND MASTER OF CEREMONIES | GRAND MASTER OF CEREMONIES Officer | 5 | $0 |
| GUARD | GUARD Officer | 5 | $0 |
990 for the year ended May 31, 2025: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GRAND MASTER | GRAND MASTER Officer | 5 | $0 |
| GRAND PROCURATOR | GRAND PROCURATOR Officer | 5 | $0 |
| GRAND MASTER OF CEREMONIES | GRAND MASTER OF CEREMONIES Officer | 5 | $0 |
| GUARD | GUARD Officer | 5 | $0 |
990-EZ for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELECTED FOR SHORT PERIODS | GRAND MASTER | 1 | $0 |
| ELECTED FOR SHORT PERIODS | GRAND PROCURATOR | 1 | $0 |
| ELECTED FOR SHORT PERIODS | GRAND MASTER OF CEREMONIES | 1 | $0 |
| ELECTED FOR SHORT PERIODS | GUARD | 1 | $0 |
| ELECTED FOR SHORT PERIODS | TREASURER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 10507 SW NAEVE ST, TIGARD, OR 97224-3516
- In care of
- % OREGON STATE UNIVERSITY
- Mailing address (990-N for 2016)
- 220NW2NDAVESTE1000, PORTLAND OR 972093945
- Principal officer (990 for 2025)
- COOPER PETERSON, 354 N 25TH AVE, CORVALLIS, OR 97330
- Principal officer (990-N for 2016)
- WilliamMaginnis, 220NW2NDAVESTE1000, PORTLAND OR 972093945
- Signed the 990
- COOPER PETERSON, TREASURER
- Phone
- (503) 277-8400
- Return prepared by
- MAGINNIS & CAREY LLP
Mission
THEW ORGANIZATON PROVIDES HOUSING FOR COLLEGE STUDENTS AT OREGON STATE UNIVERSITY.
Program accomplishments
- THE ORGANIZATION PROVIDES HOUSING FOR COLLEGE STUDENTS AT OREGON STATE UNIVERSITY.Expenses $220,455
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 on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 93-0401029
- 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)
- $53,829
- Income (IRS master file)
- $217,075
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2026 | – | – | – | IRS |
| 990 | May 2025 | – | – | – | IRS |
| 990-EZ | May 2024 | $173,223 | $170,788 | $37,053 | IRS |
| 990 | May 2023 | $202,898 | $214,532 | $35,118 | IRS |
| 990-EZ | May 2022 | – | – | – | IRS |
| 990-EZ | May 2021 | – | – | – | IRS |
| 990-N for 2016 Officer: WilliamMaginnis | May 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 93-0401029.
- 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 for the year ended May 2026.
- Who is the principal officer of KAPPA SIGMA FRATERNITY?
- The 990 for the year ended May 31, 2026 names COOPER PETERSON.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990 for the year ended May 31, 2026 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, 2026 it reported revenue of $217,075, expenses of $220,455 and total assets of $53,829 at year end.
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