Nonprofit · EIN 42-1256257
KAPPA SIGMA FRATERNITY
Also known as 246 MU-UPSILON CHAPTER
Tax-exempt · CEDAR FALLS, IA 50613
Address and contacts
- Address (IRS master file)
- 2504 COLLEGE ST, CEDAR FALLS, IA 50613-3657
- In care of
- % UNIVERSITY OF NORTHERN IOWA
- Mailing address (990-N for 2025)
- 2504 College, Cedar Falls IA 50613
- Principal officer (990-N for 2025)
- Drew Morarend, 2020 Wedgewood, Asbury IA 52002
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | 990-N on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-N on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990-N on file |
IRS record
- EIN
- 42-1256257
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Group exemption
- 0262: KAPPA SIGMA FRATERNITY
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Drew Morarend | May 31, 2026 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Samuel Castaneda | May 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Samuel Castaneda-Velasco | May 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Samuel Castaneda | May 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Tyler Potter | May 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Tyler Potter | May 31, 2020 | ≤ $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 42-1256257).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 42-1256257.
- 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-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-N for 2025 names Drew Morarend.
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- WESTERN HOME SERVICES INC EIN 45-5139878 · last filed 990 for 2024
- COMMUNITY FOUNDATION OF NORTHEAST IOWA EIN 42-6060414 · last filed 990 for 2025
- UNIVERSITY OF NORTHERN IOWA FOUNDATION EIN 42-6058591 · last filed 990 for 2025
- MARTIN HEALTH CENTER INC EIN 42-0680487 · last filed 990 for 2024
- WESTERN HOME SERVICES INC EIN 27-2825987 · last filed 990 for 2024
- CEDAR FALLS LUTHERAN HOME EIN 42-0794364 · last filed 990 for 2024
- MICHAEL L PETERSON FOUNDATION EIN 88-2856860 · last filed 990-PF for 2025