SIGMA KAPPA SORORITY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SIGMA KAPPA SORORITY (EIN 01-0158948)
- Tax period
- 2019-06-01 to 2020-05-31
- Filed
- 2020-10-12
- IRS object ID
- 202012869349301741
- Schema version
- 2019v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-10-12T16:24:44-05:00 | ReturnTs |
| Tax Period End | 2020-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12800 N MERIDIAN ST STE 400 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 010158948 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SIGMA KAPPA SORORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SIGM | BusinessNameControlTxt |
| Phone | 3178723275 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 695 PRO-MED LANE NO 300 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 460325323 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JORDAN BENTLAGE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3178723275 | PhoneNum |
| Signature | 2020-10-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA N CRAWFORD CPA | PreparerPersonNm |
| PTIN | P00573197 | PTIN |
| Phone | 3178488920 | PhoneNum |
| Preparation | 2020-10-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 184.170.167.139 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-10-06 | IPDt |
| IP Tm | 12:06:04 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | AF923E04E140C4DE71FD41AF2127CF5344A3E036 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JORDAN BENTLAGE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 695 PRO-MED LANE NO 300 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 460325323 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,414,783 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Group Exemption | 0594 | GroupExemptionNum |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.SIGMAKAPPA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1874 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE WOMEN LIFELONG OPPORTUNITIES AND SUPPORT FOR SOCIAL, INTELLECTUAL, AND SPIRITUAL DEVELOPMENT BY BRINGING WOMEN TOGETHER TO POSITIVELY IMPACT OUR COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 64 | TotalEmployeeCnt |
| Total Volunteers | 205 | TotalVolunteersCnt |
| Total Gross UBI | $336,050 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $216,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $76,603 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,057,073 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,693,050 | CYProgramServiceRevenueAmt |
| PY Investment Income | $62,870 | PYInvestmentIncomeAmt |
| CY Investment Income | $127,743 | CYInvestmentIncomeAmt |
| PY Other Revenue | $505,297 | PYOtherRevenueAmt |
| CY Other Revenue | $344,480 | CYOtherRevenueAmt |
| PY Total Revenue | $5,841,240 | PYTotalRevenueAmt |
| CY Total Revenue | $4,241,876 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,013,643 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,075,609 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,821,097 | PYOtherExpensesAmt |
| CY Other Expenses | $2,614,965 | CYOtherExpensesAmt |
| PY Total Expenses | $5,834,740 | PYTotalExpensesAmt |
| CY Total Expenses | $4,690,574 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,500 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$448,698 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,970,548 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,106,619 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,878,486 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,461,542 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,092,062 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,645,077 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE WOMEN LIFELONG OPPORTUNITIES AND SUPPORT FOR SOCIAL, INTELLECTUAL, AND SPIRITUAL DEVELOPMENT BY BRINGING WOMEN TOGETHER TO POSITIVELY IMPACT OUR COMMUNITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | GENERAL MANAGEMENT AND EDUCATIONAL SERVICES OF CHAPTERS AND THOSE EXPENDITURES RELATING TO THE ADMINISTRATION AND EDUCATION OF OVER 11,000 COLLEGIATE MEMBERS AND 160,000 ALUMNAE MEMBERS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PUBLICATION EXPENDITURES FOR THE BENEFIT AND EDUCATION OF THE COLLEGIATE AND ALUMNAE MEMBERS. DISTRIBUTED ELECTRONICALLY TO APPROXIMATELY 58,000 MEMBERS EACH QUARTER AND BY HARD COPY TO 107,000 MEMBERS ONCE PER YEAR. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATIONAL/LEADERSHIP TRAINING EVENTS: CONVENTION AND REGIONAL LEADERSHIP CONFERENCES (RLC) PROVIDED TO COLLEGIATE AND ALUMNAE MEMBERS OF THE ORGANIZATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 64 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (1) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (1) | NondeductibleContriDisclInd |
| Initiation Fees And Cap Contri | $531,912 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3178723275 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 695 PRO-MED LANE NO 300 | AddressLine1Txt |
| City | CARMEL | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 460325323 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SARA SEELY CHACON | ||||||
| NATIONAL PRESIDENT | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANN O'CONNELL ADAMS | ||||||
| NATIONAL VICE PRESIDENT FOR ALUMNAE | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEAGHAN MILLER THUL | ||||||
| NATIONAL VICE PRESIDENT FOR COLLEGIATE CHAPTERS | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATHLEEN BRANGAN HELD | ||||||
| NATIONAL VICE PRESIDENT FOR MEMBERSHIP | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JORDAN ARCHER | ||||||
| NATIONAL VICE PRESIDENT FOR EXTENSION | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRISTIAN MATTINGLY GAMM | ||||||
| NATIONAL VICE PRESIDENT FOR PROGRAMMING | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PAMELA MOSHER | ||||||
| NATIONAL VICE PRESIDENT FOR COMMUNICATION | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JENNIFER CHALLENDER RAINEY | ||||||
| NATIONAL VICE PRESIDENT FOR FINANCE | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JORDAN BENTLAGE | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $99,137 | $0 | $9,442 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $99,137 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,442 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MARRIOTT BUSINESS SERVICES | |||||
| PO BOX 402642 | ATLANTA | GA | 30384 | RLC EVENTS | $329,428 |
| HERFF JONES LLC | |||||
| PO BOX 99292 | CHICAGO | IL | 60693 | MERCHANDISE | $314,987 |
| HILTON DFW LAKES | |||||
| 1800 HWY 26 E | GRAPEVINE | TX | 76051 | RLC / VOLUNTEER SUMMIT EVENTS | $176,852 |
| TALKSPACE NETWORKS LLC | |||||
| 33 W 60TH ST FL 8 | NEW YORK | NY | 10023 | MENTAL HEALTH SERVICES FOR MEMBERS | $125,000 |
| OMEGAFI GINSYSTEM | |||||
| PO BOX 2487 | COLUMBUS | GA | 31902 | FINANCIAL MANAGEMENT, DATABASE AND COMMU | $120,656 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $76,603 | AllOtherContributionsAmt |
| Total Contributions | $76,603 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $1,928,989 | $1,928,989 |
| CONVENTION AND CONFERENCES | 900099 | $614,428 | $614,428 |
| LIABILITY INSURANCE | 900099 | $504,076 | $504,076 |
| COMMUNICATION FEES | 900099 | $371,532 | $371,532 |
| PUBLICATIONS | 900099 | $132,190 | $132,190 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $141,835 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $141,835 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,693,050 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,132 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $105,132 | UnrelatedBusinessRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $204,021 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $204,021 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,939,500 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,912,603 | SecuritiesAmt |
| Other | $4,286 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,897 | SecuritiesAmt |
| Other | -$4,286 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,611 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$4,286 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $26,897 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $396,477 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $256,018 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $140,459 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $140,459 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,241,876 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,829,223 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $336,050 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,880 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,596,563 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,489 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,677 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,552 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,441 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,572 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $183,200 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,917 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $318,099 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,080 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $414,669 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $837,515 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,187 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,023 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PUBLISHING | $55,414 |
| CHAPTER EXPENSES | $51,758 |
| MEMBERSHIP / DUES | $46,729 |
| BAD DEBTS | $1,414 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,395 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,690,574 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,279,018 | BOYAmt |
| EOY | $370,433 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,088 | BOYAmt |
| EOY | $93,549 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,572 | BOYAmt |
| EOY | $133,728 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,336 | BOYAmt |
| EOY | $42,696 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,895 | BOYAmt |
| EOY | $242,302 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $236,099 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $151,904 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,806 | BOYAmt |
| EOY | $84,195 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,521,439 | BOYAmt |
| EOY | $4,505,620 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,302,394 | BOYAmt |
| EOY | $5,634,096 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,970,548 | BOYAmt |
| EOY | $11,106,619 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $291,939 | BOYAmt |
| EOY | $229,880 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,373 | BOYAmt |
| EOY | $458,564 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,302,394 | BOYAmt |
| EOY | $5,634,096 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,780 | BOYAmt |
| EOY | $139,002 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,878,486 | BOYAmt |
| EOY | $6,461,542 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,092,062 | BOYAmt |
| EOY | $4,645,077 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,092,062 | BOYAmt |
| EOY | $4,645,077 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,970,548 | BOYAmt |
| EOY | $11,106,619 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$448,698 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,713 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,566 | OtherCostOrOtherBasisAmt |
| Depreciation | $48,491 | DepreciationAmt |
| Book Value | $19,075 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $168,533 | OtherCostOrOtherBasisAmt |
| Depreciation | $103,413 | DepreciationAmt |
| Book Value | $65,120 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $84,195 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUNDS HELD FOR OTHERS | Desc |
| Book Value | $5,634,096 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $5,634,096 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FUNDS HELD FOR CLOSED CHAPTERS | Desc |
| Amt | $139,002 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $139,002 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,485,321 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,713 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $260,304 | OtherRevenueAmt |
| Revenue Not Reported | $262,017 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,223,304 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $18,572 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $18,572 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,241,876 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,932,306 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $260,304 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $260,304 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,672,002 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $18,572 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $18,572 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,690,574 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | THE ORGANIZATION MAINTAINS A CENTRAL CHECKING ACCOUNT AS WELL AS A TRUST ACCOUNT FOR ALL CHAPTER FUNDS. THE RESPONSIBILITY OF THE RECEIPT AND DISBURSEMENT OF THOSE FUNDS LIES SOLELY WITH THE INDIVIDUAL CHAPTERS. |
| PART X, LINE 2: | THE SORORITY IS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAWS. THE EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE OF ITS EXEMPT PURPOSE. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSES AS OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF MAY 31, 2020 AND 2019 WAS $312,511 AND $610,119, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SORORITY AND RECOGNIZE A TAX LIABILITY IF THE SORORITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE SORORITY, AND HAS CONCLUDED THAT AS OF MAY 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SORORITY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH MAY 31, 2019 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 256,018. LOSS ON SALE OF ASSET 4,286. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 256,018. LOSS ON SALE OF ASSET 4,286. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 2A: | THE ORGANIZATION UTILIZES TILSON, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO), AS A CO-EMPLOYER RELATIONSHIP. ALL EMPLOYEE AND EMPLOYER TAX FILINGS ARE ISSUED BY TILSON. |
| FORM 990, PART VI, SECTION A, LINE 6 | SIGMA KAPPA SORORITY HAS COLLEGIATE AND ALUMNAE MEMBERS. MOST MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS BY COLLEGIATE CHAPTERS OF THE ORGANIZATION. SOME MEMBERS ARE ASKED TO JOIN THROUGH A MUTUAL SELECTION PROCESS AFTER GRADUATION FROM COLLEGE. |
| FORM 990, PART VI, SECTION A, LINE 7A | ALL MEMBERS OF THE GOVERNING BODY ARE ELECTED BY DELEGATES TO THE BIENNIAL CONVENTION OF THE ORGANIZATION. DELEGATES ARE MEMBERS ELECTED BY COLLEGIATE AND ALUMNAE CHAPTERS TO REPRESENT THOSE CHAPTERS OR ARE APPOINTED NATIONAL OFFICER MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE NATIONAL COUNCIL, THE AUDIT COMMITTEE AND THE EXECUTIVE DIRECTOR. ALL INDIVIDUALS REVIEW THE FORM 990 AND PROVIDE COMMENT PRIOR TO THE FILING OF THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUAL CONFLICT OF INTEREST DISCLOSURES ARE MONITORED BY THE ANNUAL CONFLICT OF INTEREST POLICIES SIGNED BY THE EMPLOYEES AND NATIONAL COUNCIL. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE NATIONAL COUNCIL REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND APPROVES INCREASES, WHEN WARRANTED BY PERFORMANCE, BASED GENERALLY ON COST-OF-LIVING ADJUSTMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS APPOINTED BY THE NATIONAL COUNCIL. THIS COMMITTEE IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT. |