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Nonprofit · EIN 71-0237930

KAPPA SIGMA FRATERNITY

Also known as 38 XI CHAPTER

Tax-exempt · FAYETTEVILLE, AR 72703

Financials

$393K$395K2023$459K$455K2024
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$459,381$455,011$4,370$28,948$10,000$18,948
May 31, 2024990$393,060$395,074-$2,014$24,578$10,000$14,578
Financial details: 990 for the year ended May 31, 2025

Revenue

Contributions, gifts and grants
$7,750
Program service revenue
$451,631
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$3,663
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$3,000
Occupancy
$11,447
Program services (functional)
$450,411
Management and general (functional)
$4,600

Balance sheet and other

Total assets, start of year
$24,578
Total assets, end of year
$28,948
Total liabilities, end of year
$10,000
Net assets, end of year
$18,948
Net assets without donor restrictions
$18,948
Gross receipts
$459,381
Employees
0
Volunteers
5
Year formed
1954
State of legal domicile
AR

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
LUKE EVANSMASTER OF CE
Trustee or director, Officer
1$0
SPENCER PEPPERGRAND TREASU
Trustee or director, Officer
1$0
BRADY RUTHGRAND MASTER
Trustee or director, Officer
1$0
JAXSON TAYLORGRAND SCRIBE
Trustee or director, Officer
1$0
JAXON YARBROUGHGRAND PROCUR
Trustee or director, Officer
1$0
990 for the year ended May 31, 2024: 5 people
NameTitleHours / weekCompensation
BRADY RUTHGRAND MASTER
Officer
0$0
JAXSON YARBROUGHVICE PRESIDENT
Officer
0$0
SPENCER PEPPERTREASURER
Officer
0$0
JAXON TAYLORSECRETARY
Officer
0$0
LUKE EVANSOTHER OFFICER
Officer
0$0

Address and contacts

Address (IRS master file)
PO BOX 9508, FAYETTEVILLE, AR 72703-0026
In care of
% UNIVERSITY OF ARKANSAS
Principal officer (990 for 2024)
MARTIN SWOPE, PO BOX 9508, FAYETTEVILLE, AR 72703
Signed the 990
MARTIN SWOPE, CHAPTER ADMIN
Phone
(479) 799-4444
Return prepared by
PIERCE FIRM PLLC

Mission

FOSTER A BROTHERHOOD FOUNDED ON ACADEMICS AND SERVICE. THROUGH MENTORSHIP, EDUCATIONAL SUPPORT, AND COMMUNITY ENGAGEMENT, WE EMPOWER EACH MEMBER TO ACHIEVE THEIR HIGHEST POTENTIAL DURING THEIR COLLEGE YEARS AND BEYOND.

990 for the year ended May 31, 2025

Program accomplishments

  • TO PROMOTE THE DEVELOPMENT OF LONG-TERM RELATIONSHIPS OF ITS STUDENT MEMBERS THROUGH SOCIAL AND RECREATIONAL ACTIVITIES.

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 yearYear endedDueIRS public records
2025May 31, 2026October 15, 2026Not on file
2024May 31, 2025October 15, 2025990 on file
2023May 31, 2024October 15, 2024990 on file

IRS record

EIN
71-0237930
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
Assets (IRS master file)
$28,948
Income (IRS master file)
$459,381

Filing history

FormYear endedRevenueExpensesAssetsReturn
990May 2025$459,381$455,011$28,948IRS
990May 2024$393,060$395,074$24,578XML
990May 2023$385,655$392,235$21,092IRS
990May 2022$255,826$285,185$23,172IRS
990-EZMay 2021–––IRS
990May 2019–––IRS
990-EZMay 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 71-0237930).

Questions about KAPPA SIGMA FRATERNITY

What is the EIN of KAPPA SIGMA FRATERNITY?
The employer identification number (EIN) of KAPPA SIGMA FRATERNITY is 71-0237930.
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 for the year ended May 31, 2025 names MARTIN SWOPE.
Who are the officers and directors of KAPPA SIGMA FRATERNITY?
The 990 for the year ended May 31, 2025 lists 5 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 $459,381, expenses of $455,011 and total assets of $28,948 at year end.

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