Nonprofit · EIN 57-6034943
KAPPA SIGMA FRATERNITY
Also known as CHI-OMEGA CHAPTER
Tax-exempt · COLUMBIA, SC 29201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $316,407 | $316,583 | -$176 | $3,074 | $0 | $3,074 |
| May 31, 2024 | 990 | $105,005 | $106,423 | -$1,418 | $3,250 | $0 | $3,250 |
| May 31, 2023 | 990 | $143,158 | $139,290 | $3,868 | $4,668 | $0 | $4,668 |
| May 31, 2022 | 990 | $363,793 | $385,903 | -$22,110 | $800 | $0 | $800 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $316,407
- Membership dues
- $316,407
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $3,250
- Total assets, end of year
- $3,074
- Total liabilities, end of year
- $0
- Net assets, end of year
- $3,074
- Net assets without donor restrictions
- $3,074
- Gross receipts
- $316,407
- Employees
- 0
- Year formed
- 1890
- State of legal domicile
- SC
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Drew Welp | Advisor Trustee or director | 1 | $0 |
| Conner OKeefe | Grand Master Officer | 1 | $0 |
| Andrew Golden | Treasurer Officer | 1 | $0 |
| Gavin Davis | Grand Scribe Officer | 1 | $0 |
| Joey Gurney | Grand Master of Ceremonies Officer | 1 | $0 |
| Billy Thompson | Grand Procurator Officer | 1 | $0 |
990 for the year ended May 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Drew Welp | Advisor Trustee or director | 1 | $0 |
| Devin Hughes | Grand Master of Ceremonies Officer | 1 | $0 |
| Eric Berger | Grand Procurator Officer | 1 | $0 |
| Andy Olson | Grand Master Officer | 1 | $0 |
| Carson Adler | Treasurer Officer | 1 | $0 |
| Cooper Falconberry | Grand Scribe Officer | 1 | $0 |
990 for the year ended May 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Drew Welp | Advisor Trustee or director | 1 | $0 |
| Devin Hughes | Grand Master of Ceremonies Officer | 1 | $0 |
| Eric Berger | Grand Procurator Officer | 1 | $0 |
| Andy Olson | Grand Master Officer | 1 | $0 |
| Carson Adler | Treasurer Officer | 1 | $0 |
| Cooper Falconberry | Grand Scribe Officer | 1 | $0 |
990 for the year ended May 31, 2022: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Drew Welp | Advisor Trustee or director | 1 | $0 |
| Devin Hughes | Grand Master of Ceremonies Officer | 1 | $0 |
| Eric Berger | Grand Procurator Officer | 1 | $0 |
| Andy Olson | Grand Master Officer | 1 | $0 |
| Carson Adler | Treasurer Officer | 1 | $0 |
| Cooper Falconberry | Grand Scribe Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 808 MARK BUYCK WAY, COLUMBIA, SC 29201-4155
- In care of
- % DREW WELP
- Mailing address (990-N for 2020)
- 808 MARK BUYCK WAY, COLUMBIA SC 29201
- Principal officer (990-N for 2020)
- Andrew Fold, 820 Hampshire Hill Road, Matthews NC 28105
- Signed the 990
- DREW WELP, Advisor
- Phone
- (803) 794-2506
- Return prepared by
- Harrelson Welp & Associates CPAs
Mission
To provide services and events for the betterment of the chapter from collection of member dues.
Program accomplishments
- To provide services and events for the betterment of the chapter from collection of member dues.
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 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 57-6034943
- 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)
- $3,074
- Income (IRS master file)
- $316,407
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $316,407 | $316,583 | $3,074 | XML |
| 990 | May 2024 | $105,005 | $106,423 | $3,250 | XML |
| 990 | May 2023 | $143,158 | $139,290 | $4,668 | XML |
| 990 | May 2022 | $363,793 | $385,903 | $800 | XML |
| 990-N for 2020 Officer: Andrew Fold | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: William Wills | December 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 57-6034943).
Questions about KAPPA SIGMA FRATERNITY
- What is the EIN of KAPPA SIGMA FRATERNITY?
- The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 57-6034943.
- 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 2025 (the year ending May 31, 2026) is due October 15, 2026. 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 2025.
- Who is the principal officer of KAPPA SIGMA FRATERNITY?
- The 990-N for 2020 names Andrew Fold.
- Who are the officers and directors of KAPPA SIGMA FRATERNITY?
- The 990 for the year ended May 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does KAPPA SIGMA FRATERNITY have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $316,407, expenses of $316,583 and total assets of $3,074 at year end.
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