Latest filing shows $0 revenue and assets, indicating potential inactivity or cessation of operations.
NTEE Code is unknown, which can make it harder to categorize and compare the organization's mission and activities.
Strengths
Consistently reports 0% officer compensation, indicating no executive pay.
Maintains zero liabilities across all reported periods, suggesting good financial management on a small scale.
Historically, expenses closely match revenue, indicating efficient use of available funds without significant accumulation of debt.
Spending Breakdown
How Kappa Sigma Fraternity allocates its funds across programs, administration, and fundraising.
80%
Program Spending
Healthy — majority goes to mission
15%
Admin Costs
Reasonable — admin costs in check
5%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about Kappa Sigma Fraternity
Is Kappa Sigma Fraternity a legitimate charity?
Based on AI analysis of IRS 990 filings, Kappa Sigma Fraternity (EIN: 203494383) shows mixed signals. Mission Score: 60/100. 2 red flags identified, 3 strengths noted.
Is Kappa Sigma Fraternity a good charity to donate to?
Kappa Sigma Fraternity has a Mission Score of 60/100. Revenue: $0. Assets: $0. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for Kappa Sigma Fraternity?
The Employer Identification Number (EIN) for Kappa Sigma Fraternity is 203494383. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does Kappa Sigma Fraternity spend its money?
Kappa Sigma Fraternity allocates 80% to programs, 15% to administration, and 5% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify Kappa Sigma Fraternity's tax-exempt status?
You can verify Kappa Sigma Fraternity's tax-exempt status using EIN 203494383 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
Kappa Sigma Fraternity (EIN: 203494383) appears to be a very small organization, as indicated by its consistently low revenue and assets across its filing history. For instance, in 2018, its revenue was $83,517 and assets were only $1,440. The organization consistently reports zero liabilities, which is a positive indicator of financial stability, albeit on a very small scale. However, the latest reported revenue and assets are both $0, which could indicate inactivity or a change in reporting status, and warrants further investigation.
Given the absence of detailed expense breakdowns in the provided data, it's challenging to assess spending efficiency beyond the top-line revenue and expense figures. The organization generally operates at or near break-even, with expenses closely matching revenue in most periods (e.g., 2018 revenue of $83,517 vs. expenses of $82,842). This suggests that the organization is spending nearly all its income each year. The consistent reporting of 0% officer compensation is a positive sign for donor confidence regarding executive pay.
Transparency is generally good given the availability of multiple IRS 990 filings. However, the lack of detailed expense categories (program, administrative, fundraising) in the provided summary limits a deeper analysis of how funds are allocated. The most recent filing showing $0 revenue and assets is a significant data point that impacts the current financial health assessment, suggesting a potential cessation of operations or a change in the entity's financial activities.