Kappa Sigma Fraternity
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2012 | 40,143 | 43,919 | −3,776 | 32.3 | — |
| 2013 | 37,329 | 49,488 | −12,159 | 25.7 | — |
| 2014 | 27,548 | 49,596 | −22,048 | 20.3 | — |
| 2015 | 26,174 | 44,621 | −18,447 | 17.6 | — |
| 2016 | 40,813 | 48,539 | −7,726 | 14.3 | — |
| 2017 | 32,831 | 47,700 | −14,869 | 10.8 | — |
| 2018 | 38,250 | 46,210 | −7,960 | 9.1 | — |
| 2019 | 40,250 | 67,953 | −27,703 | 1.3 | — |
| 2020 | 33,150 | 55,387 | −22,237 | -3.2 | — |
| 2021 | 30,000 | 51,038 | −21,038 | -8.5 | — |
| 2022 | 37,817 | 47,214 | −9,397 | -11.5 | — |
| 2023 | 49,125 | 58,182 | −9,057 | -11.2 | — |
In its most recent public year (2023), this organization spent $9,057 more than it brought in. Its liabilities exceeded its net assets — reserves were below zero (-11.2 months), down from 32.3 in 2012.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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