KAPPA SIGMA FRATERNITY

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

CHRISTOPHER BUTZ

Phone

3179578711

Tax Period

2023-06-01 to 2024-05-31

KAPPA SIGMA FRATERNITY, founded in 1987, is a small nonprofit that reported $206K in total revenue in fiscal year 2023.

Mission

A LOCAL CHAPTER OF THE NATIONAL FRATERNITY WHO STRIVE TO HELP YOUTH.

Program Service Accomplishments

Program 1

Expenses: $20,716 Revenue: $20,716

REPAIRS AND MAINTENCE OF HOMES FOR FRATERNITY

Program 2

Expenses: $58,592 Revenue: $58,592

PAY FOR SOCIAL GATHERINGS AND FRATERNITY EVENTS

Program 3

Expenses: $30,211 Revenue: $30,211

PAY NATIONAL DUES TO SUPPORT FRATERNITIES NATIONWIDE

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $205,690

Investment Income $0

Other Revenue $0

TOTAL REVENUE $205,690

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $109,519

Other Expenses $219,592

TOTAL EXPENSES $219,592

Year-over-Year Comparison

	2023	2022	Change
Revenue	$205,690	$190,954	+0.1%
Expenses	$219,592	$184,391	+0.2%
Net Income	$-13,902	$6,563	-3.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTOPHER BUTZ	DIRECTOR	7.00	Officer Director	$0	$0	$0
DASHIELL CHRISTY	OFFICER	1.00	Officer	$0	$0	$0
DERRICK LEGER	OFFICER	1.00	Officer	$0	$0	$0
TYLER STREIM	OFFICER	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$205,690	$219,592	$197,717	$-13,902
2023	$190,954	$184,391	$180,612	$6,563
2021	$113,713	$104,218	$168,374	$9,495
2020	$153,512	$141,852	$213,460	$11,660
2019	$140,639	$158,714	$260,341	$-18,075