KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- KAPPA SIGMA FRATERNITY BUILDING ASSOCIATION (EIN 39-6089111)
- Tax period
- 2018-06-01 to 2019-05-31
- Filed
- 2019-09-23
- IRS object ID
- 201932669349300603
- Schema version
- 2018v3.1
- 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 | 2019-09-23T08:34:53-05:00 | ReturnTs |
| Tax Period End | 2019-05-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411676293 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THORSEN BREIDINGER AND NOVAK PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2425 MARGARET ST N | AddressLine1Txt |
| City | NORTH SAINT PAUL | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 551093019 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-06-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 396089111 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAPPA SIGMA BUILDING ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | % JOE BRILL | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KAPP | BusinessNameControlTxt |
| Phone | 6123787600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7400 METRO BLVD SUITE 155 | AddressLine1Txt |
| City | EDINA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55439 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE BRILL | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6123787600 | PhoneNum |
| Signature | 2019-09-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DEVIN STAPF | PreparerPersonNm |
| PTIN | P01208558 | PTIN |
| Phone | 6517708822 | PhoneNum |
| Preparation | 2019-09-18 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 192.55.242.200 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-09-23 | IPDt |
| IP Tm | 08:34:53 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | FCA219177941AC3C6DE0DFA8E65F1D79BE18C18E | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | FCA219177941AC3C6DE0DFA8E65F1D79BE18C18E | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOE BRILL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7400 METRO BLVD SUITE 155 | AddressLine1Txt |
| City | EDINA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55439 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $312,915 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1909 | FormationYr |
| Legal Domicile State | WI | LegalDomicileStateCd |
| Activity Or Mission | KAPPA SIGMA BUILDING ASSOCIATION PROVIDES ROOM AND BOARD TO THE MEMBERS OF THE KAPPA SIGMA FRATERNITY - BETA EPSILON CHAPTER AT THE UNIVERSITY OF WISCONSIN-MADISON. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $355,325 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $218,883 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$2,457 | PYInvestmentIncomeAmt |
| CY Investment Income | $8,270 | CYInvestmentIncomeAmt |
| CY Other Revenue | $37 | CYOtherRevenueAmt |
| PY Total Revenue | $352,868 | PYTotalRevenueAmt |
| CY Total Revenue | $227,190 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,975 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $350,631 | PYOtherExpensesAmt |
| CY Other Expenses | $284,500 | CYOtherExpensesAmt |
| PY Total Expenses | $359,606 | PYTotalExpensesAmt |
| CY Total Expenses | $284,500 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$6,738 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$57,310 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,443,500 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,523,658 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $713,193 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $855,929 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $730,307 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $667,729 | NetAssetsOrFundBalancesEOYAmt |
| Mission | KAPPA SIGMA BUILDING ASSOCIATION PROVIDES ROOM AND BOARD TO THE MEMBERS OF THE KAPPA SIGMA FRATERNITY - BETA EPSILON CHAPTER AT THE UNIVERSITY OF WISCONSIN-MADISON. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $277,536 | ExpenseAmt |
| Revenue | $218,883 | RevenueAmt |
| Desc | KAPPA SIGMA BUILDING ASSOCIATION PROVIDES ROOM AND BOARD TO THE MEMBERS OF THE KAPPA SIGMA FRATERNITY - BETA EPSILON CHAPTER AT THE UNIVERSITY OF WISCONSIN-MADISON. | Desc |
| Total Program Service Expenses | $277,536 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 7 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOE BRILL | PersonNm |
| Phone | 6123787600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7400 METRO BLVD SUITE 155 | AddressLine1Txt |
| City | EDINA | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55439 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| BRIAN THOEMKE | ||||||
| PRESIDENT | 5.00 | Yes (X) | $0 | $0 | $0 | |
| JOE BRILL | ||||||
| TREASURER | 7.00 | Yes (X) | $0 | $0 | $0 | |
| TONY JEWETT | ||||||
| SECRETARY | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE STUESSI | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| BROOK NYSTROM | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MATT HERBST | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| JOHN RATLIFF | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ALEXANDER TRUGLIO | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| MIKE PIANO | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ANDREW NIGH | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID FINANNE | ||||||
| MEMBER | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ROOM AND BOARD | Desc |
| Total Revenue Column | $218,883 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $218,883 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $218,883 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,365 | TotalRevenueColumnAmt |
| Exclusion | $3,365 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $88,478 | SecuritiesAmt |
| Other | $2,152 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $85,725 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,753 | SecuritiesAmt |
| Other | $2,152 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,905 | TotalRevenueColumnAmt |
| Exclusion | $4,905 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $37 | TotalRevenueColumnAmt |
| Exclusion | $37 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $37 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $227,190 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $218,883 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $8,307 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,400 | TotalAmt |
| Program Services | $28,400 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,896 | TotalAmt |
| Management And General | $2,896 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,890 | TotalAmt |
| Management And General | $1,890 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,735 | TotalAmt |
| Management And General | $1,735 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,250 | TotalAmt |
| Program Services | $3,250 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $969 | TotalAmt |
| Program Services | $536 | ProgramServicesAmt |
| Management And General | $433 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,316 | TotalAmt |
| Program Services | $81,316 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $751 | TotalAmt |
| Program Services | $751 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,191 | TotalAmt |
| Program Services | $38,191 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,836 | TotalAmt |
| Program Services | $75,836 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,288 | TotalAmt |
| Program Services | $21,288 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $27,968 | $27,968 | |
| MISCELLANEOUS | $10 | $10 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $284,500 | TotalAmt |
| Program Services | $277,536 | ProgramServicesAmt |
| Management And General | $6,964 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,975 | BOYAmt |
| EOY | $133,474 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,596 | BOYAmt |
| EOY | $2,297 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,583,638 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,311,143 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,149,600 | BOYAmt |
| EOY | $1,272,495 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $159,019 | BOYAmt |
| EOY | $110,596 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,310 | BOYAmt |
| EOY | $4,796 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,443,500 | BOYAmt |
| EOY | $1,523,658 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,193 | BOYAmt |
| EOY | $830,969 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $24,960 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $713,193 | BOYAmt |
| EOY | $855,929 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,307 | BOYAmt |
| EOY | $667,729 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $730,307 | BOYAmt |
| EOY | $667,729 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,443,500 | BOYAmt |
| EOY | $1,523,658 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$57,310 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$5,268 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,554,067 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,291,967 | DepreciationAmt |
| Book Value | $1,262,100 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,571 | OtherCostOrOtherBasisAmt |
| Depreciation | $19,176 | DepreciationAmt |
| Book Value | $10,395 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,272,495 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSITS | Desc |
| Amt | $24,960 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $24,960 | TotalLiabilityAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KNOX AVENUE FINANCIAL CORP | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | JOE BRILL OWNS | RelationshipDescriptionTxt |
| Transaction | $25,900 | TransactionAmt |
| Transaction | MANAGEMENT FEES | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | BEGINNING 1/1/18 KAPPA SIGMA BUILDING ASSOCIATION IS PAYING MONTHLY MANAGEMENT FEES TO KNOX AVENUE FINANCIAL CORP. JOE BRILL, THE TREASURER OF KAPPA SIGMA BUILDING ASSOCIATION OWNS 100% OF KNOX AVENUE FINANCIAL CORP. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 6 | ALL ALUMNI OF THE BETA EPSILON CHAPTER OF KAPPA SIGMA AT THE UNIVERSITY OF WISCONSIN-MADISON ARE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE BOARD OF DIRECTORS IS ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. EACH DIRECTOR IS ELECTED FOR A THREE YEAR TERM AND MAY SERVE UP TO FOUR CONSECUTIVE TERMS. TO BE ELIGIBLE FOR ELECTION TO THE BOARD OF DIRECTORS AN INDIVIDUAL MUST BE A MEMBER OF THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF IRS FORM 990 IS PROVIDED TO THE BOARD FOR THEIR APPROVAL AND ACCEPTANCE BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | INFORMAL BOARD APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR BOOKS AVAILABLE TO THE PUBLIC. |