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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 13-1714532

KAPPA SIGMA FRATERNITY

Tax-exempt · CHARLOTTESVLE, VA 22902

Financials

$6M$6.6M2022$6M$6.2M2023$7.8M$6M2024
Revenue Expenses · by fiscal year end
Financials of KAPPA SIGMA FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
May 31, 2025990$7,784,408$5,993,473$1,790,935$8,362,877$1,458,512$6,904,365
May 31, 2024990$5,983,323$6,240,268-$256,945$7,549,276$1,283,377$6,265,899
May 31, 2023990$6,038,827$6,646,261-$607,434$7,524,824$1,547,079$5,977,745
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$5,898,859
Investment income
$1,445,087
Royalties
$320,509
Net gain from sales of assets
$1,339,767
Net income from sales of inventory
$45,495
Other revenue
$440,462

Expenses

Grants and similar amounts paid
$500,000
Compensation of officers, directors and key employees
$188,904
Other salaries and wages
$777,890
Salaries, compensation and benefits (total)
$1,193,591
Professional fundraising fees
$0
Occupancy
$250,041
Travel
$390,125
Depreciation
$194,436

Balance sheet and other

Total assets, start of year
$7,549,276
Total assets, end of year
$8,362,877
Total liabilities, end of year
$1,458,512
Net assets, end of year
$6,904,365
Land, buildings and equipment
$2,756,251
Publicly traded securities
$3,818,103
Net assets without donor restrictions
$6,904,365
Gross unrelated business income
$481,266
Gross receipts
$9,000,439
Employees
26
Volunteers
1,504
Year formed
1869
State of legal domicile
VA

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.

NameTitleHours / weekCompensation
CHAD GEBHARDTEXEC VP & CA
Officer
40$109,268
LEO BROWNVP EXTERNAL
Officer
40$79,636
MATTHEW B BOTTSCRIBE
Trustee or director, Officer
15$0
LIONEL L DE LA HOUSSAYE JRTREASURER
Trustee or director, Officer
15$0
ISAAC E LIPSCOMBPROCURATOR
Trustee or director, Officer
15$0
ADAM T POEWORTHY GRAND
Trustee or director, Officer
15$0
NICHOLAS E SNOWBERGERMASTER OF CE
Trustee or director, Officer
–$0
990 for the year ended May 31, 2024: 8 people
NameTitleHours / weekCompensation
CHAD GEBHARDTEXEC VP & CA
Officer
40$115,942
MITCHELL B WILSONEXEC DIR EME
Highest-paid employee
40$100,191
LEO BROWNVP EXTERNAL
Officer
40$84,601
LIONEL L DE LA HOUSSAYE JRTREASURER
Trustee or director, Officer
15$0
ISAAC E LIPSCOMBMASTER OF CE
Trustee or director, Officer
15$0
ADAM T POEPROCURATOR
Trustee or director, Officer
15$0
DANIEL J TIERNEYSCRIBE
Trustee or director, Officer
15$0
BURTON R TREMBLYWORTHY GRAND
Trustee or director, Officer
15$0
990 for the year ended May 31, 2023: 7 people
NameTitleHours / weekCompensation
MITCHELL B WILSONEXECUTIVE DI
Officer
40$125,416
CHAD GEBHARDTCAO
Officer
40$118,702
ADAM J MERILLATWORTHY GRAND
Trustee or director
15$0
MARTIN C PETERSENTREASURER
Trustee or director, Officer
15$0
ADAM T POEMASTER OF CE
Trustee or director, Officer
15$0
DANIEL J TIERNEYSCRIBE
Trustee or director, Officer
15$0
BURTON R TREMBLYPROCURATOR
Trustee or director
15$0

Address and contacts

Address (IRS master file)
1610 SCOTTSVILLE RD, CHARLOTTESVLE, VA 22902-7108
Mailing address (990-N for 2025)
745 Pleasant Ridge Ave, Columbus OH 43209
Principal officer (990 for 2024)
CHAD GEBHARDT, 1610 SCOTTSVILLE RD, CHARLOTTESVILLE, VA 22902
Principal officer (990-N for 2025)
Larry Max Mills III, 745 Pleasant Ridge Ave, Columbus OH 43209
Signed the 990
CHAD GEBHARDT, EXEC VP & CAO
Phone
(434) 295-3193
Return prepared by
ROBINSON FARMER COX ASSOCIATES

Mission

TO PROVIDE A FORUM FOR EXCHANGE OF IDEAS RELATING TO EDUCATIONAL PROGRAMS AND LEADERSHIP TRAINING TO ITS UNDERGRADUATE AND ALUMNI CHAPTERS.

990 for the year ended May 31, 2025

Program accomplishments

  • LIABILITY COVERAGE MANAGEMENT PROGRAM - REPRESENTS EXPENSES IN CONJUNCTION WITH LIABILITY INSURANCE COVERAGE AND RELATED CLAIMS EXPENSE, WHICH IS EXTENDED TO 290 INDIVIDUAL CHAPTERS OF THE FRATERNITY, THEIR OFFICERS, AND FRATERNITY APPOINTED VOLUNTEERS.
  • BROTHERS IN ACTION - INCLUDES EXPENSES INCURRED TO MAINTAIN AND PROMOTE THE FRATERNITY'S 290 INDIVIDUAL CHAPTERS AND COLONIES. THESE EXPENSES INCLUDE THE FRATERNITY'S PROGRAMS DIRECTED AT DEVELOPMENT AND EDUCATION OF ITS UNDERGRADUATE MEMBERSHIP, INCLUDING LEADERSHIP SKILLS TRAINING, PERSONAL RESPONSIBILITY AND ACCOUNTABILITY, TIME MANAGEMENT TECHNIQUES, GOAL SETTING STRATEGIES, VALUES AND ETHICS EDUCATION, WORLD AND U.S. HISTORY PROGRAMS, ALCOHOL AND SUBSTANCE ABUSE PREVENTION AND EDUCATION, AND PEER INTERVENTION TECHNIQUES.
  • CHAMPION QUEST - THE CHAMPION QUEST RECRUITMENT TRAINING AND PROGRAMMING PROCESS DEVELOPED BY THE FRATERNITY EDUCATES THE MEMBERSHIP ON THE SKILLS OF NETWORKING, MARKETING, EVENT PLANNING AND PROGRAMMING, AND ADVANCEMENT OF THE GENERAL EDUCATIONAL MISSION OF THE HOST INSTITUTION AND THE FRATERNITY.
  • ALL OTHER ACCOMPLISHMENTS LEADERSHIP CONFERENCES/CONCLAVE - REPRESENT ALTERNATING BIENNIAL CONFERENCES OFFERING A CONCENTRATED OPPORTUNITY FOR TEACHING AND TRAINING, THE EXCHANGE OF IDEAS, AND DISCUSSION OF NUMEROUS TOPICS AMOUNG THE FRATERNITY'S UNDERGRADUATE AND ALUMNI MEMBERSHIP. CADUCEUS MAGAZINE - PRODUCTION AND MAILING OF THE FRATERNITY'S QUARTERLY MAGAZINE. A GREATER CAUSE - THIS PROGRAM INCLUDES ALUMNI DEVELOPMENT EXPENSES RELATED TO THE FRATERNITY'S EFFORTS TO PROMOTE CONTINUING EDUCATION, LEADERSHIP DEVELOPMENT, LIFE SKILLS TRAINING, COMMUNITY INVOLVEMENT AND RECOGNITION FOR ITS APPROXIMATELY 210,000 ALUMNI MEMBERS. A GREATER CAUSE ADVOCATES ALUMNI OF THE FRATERNITY BECOMING INVOLVED AS ADVISORS AND MENTORS TO BOTH COMMUNITY GROUPS AND UNDERGRADUATE MEMBERS AND CHAPTERS.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026990-N on file
2024May 31, 2025October 15, 2025990-N on file
2023May 31, 2024October 15, 2024990-N on file

File the 2026 990-N for KAPPA SIGMA FRATERNITY

Due October 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
13-1714532
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1978
Accounting year ends
May
Files
Form 990-N (e-Postcard)
Group exemption
0262 (141 member organizations)
Assets (IRS master file)
$8,362,877
Income (IRS master file)
$9,000,439

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Larry Max Mills III
May 31, 2026≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Seth Duncan
May 31, 2025≤ $50,000 receipts––e-Postcard
990May 2025$7,784,408$5,993,473$8,362,877XML
990-N for 2023
Officer: Seth Duncan
May 31, 2024≤ $50,000 receipts––e-Postcard
990May 2024$5,983,323$6,240,268$7,549,276XML
990-N for 2022
Officer: Dillon Kaplan
May 31, 2023≤ $50,000 receipts––e-Postcard
990May 2023$6,038,827$6,646,261$7,524,824XML
990May 2022$5,863,607$5,483,274$7,857,250IRS
990-N for 2020
Officer: Ryan Nicholson
May 31, 2021≤ $50,000 receipts––e-Postcard
990May 2021–––IRS
990May 2020–––IRS
990-N for 2018
Officer: Robert Anderson
May 31, 2019≤ $50,000 receipts––e-Postcard
990May 2019–––IRS
990May 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 13-1714532).

Questions about KAPPA SIGMA FRATERNITY

What is the EIN of KAPPA SIGMA FRATERNITY?
The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 13-1714532.
Is KAPPA SIGMA FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1978.
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-N (e-Postcard). Gross receipts normally $50,000 or less.
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-N for 2025 for the year ended May 31, 2026.
Who is the principal officer of KAPPA SIGMA FRATERNITY?
The 990 for the year ended May 31, 2025 names CHAD GEBHARDT.
Who are the officers and directors of KAPPA SIGMA FRATERNITY?
The 990 for the year ended May 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $109,268 (CHAD GEBHARDT, EXEC VP & CA).
How much revenue does KAPPA SIGMA FRATERNITY have?
On its 990 for the year ended May 31, 2025 it reported revenue of $7,784,408, expenses of $5,993,473 and total assets of $8,362,877 at year end.

Organizations in its group exemption (141)

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