Skip to content
ProPublica Donate
ProPublica Donate

Kappa Sigma Fraternity

201 Chattanooga Housing Corp
  • Chattanooga, TN
  • Tax-exempt since Dec. 1978
  • EIN: 54-1093553

Organization summary

Type of Nonprofit

Designated as a Social and recreational clubs.

Summary charts: organization finances over time

Revenue
$49.1k (2023)

Expenses
$58.2k (2023)

Total Assets
$28.8k (2023)

Total Liabilities
$83.3k (2023)

Source: Form 990 tax filings from 2012 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$49,125
Expenses
$58,182
Net Income
-$9,057
Net Assets
-$54,467
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $49,125
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $28,802
Total Liabilities $83,269
Net Assets -$54,467
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Eddie Smith (President) $0 $0
Will Clegg (Treasurer) $0 $0

Document Links

990-EZ
Filed on Nov. 15, 2023

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$37,817
Expenses
$47,214
Net Income
-$9,397
Net Assets
-$45,410
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $37,817
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $45,466
Total Liabilities $90,876
Net Assets -$45,410
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0
Compensation
Key Employees and Officers Compensation Other
Eddie Smith (President) $0 $0
Will Clegg (Treasurer) $0 $0

Document Links

990-EZ
Filed on Nov. 11, 2022

Short form tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$30,000
Expenses
$51,038
Net Income
-$21,038
Net Assets
-$36,013
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $30,000
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $62,881
Total Liabilities $98,894
Net Assets -$36,013
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$33,150
Expenses
$55,387
Net Income
-$22,237
Net Assets
-$14,975
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $33,150
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $91,758
Total Liabilities $106,733
Net Assets -$14,975
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$40,250
Expenses
$67,953
Net Income
-$27,703
Net Assets
$7,262
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $40,250
100%
Investment Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $122,402
Total Liabilities $115,140
Net Assets $7,262
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$38,250
Expenses
$46,210
Net Income
-$7,960
Net Assets
$34,965
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $32,500
85.0%
Investment Income $0
Net Fundraising $5,750
15.0%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Assets/Debt
Total Assets $156,409
Total Liabilities $121,444
Net Assets $34,965
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$32,831
Expenses
$47,700
Net Income
-$14,869
Net Assets
$42,925
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $31,291
95.3%
Investment Income $0
Net Fundraising $1,500
4.6%
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $40
0.1%
Assets/Debt
Total Assets $170,927
Total Liabilities $128,002
Net Assets $42,925
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$40,813
Expenses
$48,539
Net Income
-$7,726
Net Assets
$57,794
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,300
62.0%
Investment Income $7
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $15,506
38.0%
Assets/Debt
Total Assets $191,890
Total Liabilities $134,096
Net Assets $57,794
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$26,174
Expenses
$44,621
Net Income
-$18,447
Net Assets
$65,520
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $25,900
99.0%
Investment Income $32
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $242
0.9%
Assets/Debt
Total Assets $217,643
Total Liabilities $152,123
Net Assets $65,520
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$27,548
Expenses
$49,596
Net Income
-$22,048
Net Assets
$83,967
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $27,230
98.8%
Investment Income $118
0.4%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $200
0.7%
Assets/Debt
Total Assets $241,110
Total Liabilities $157,143
Net Assets $83,967
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$37,329
Expenses
$49,488
Net Income
-$12,159
Net Assets
$106,015
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $32,720
87.7%
Investment Income $19
0.1%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $4,590
12.3%
Assets/Debt
Total Assets $219,670
Total Liabilities $113,655
Net Assets $106,015
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from 990-EZ
Revenue
$40,143
Expenses
$43,919
Net Income
-$3,776
Net Assets
$118,174
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $37,100
92.4%
Investment Income $18
0.0%
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $3,025
7.5%
Assets/Debt
Total Assets $234,923
Total Liabilities $116,749
Net Assets $118,174
Club or Co-Op Income
Initiation Fees & Contributions $0
Income From Public Use of Club Facilities $0

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990-EZ

Short form tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

See an issue with the data?

Contact Us

About Nonprofit Explorer

Nonprofit Explorer

Browse millions of annual returns filed by tax-exempt organizations with ProPublica’s Nonprofit Explorer. See details like executive compensation, revenue, expenses and more. Search for an organization or a person, or search the full text of filings.

By Andrea Suozzo, Alec Glassford, Ash Ngu and Brandon Roberts.

Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated