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

1869

Legal Domicile

Principal Officer

CHAD GEBHARDT

Phone

4342953193

Tax Period

2024-06-01 to 2025-05-31

KAPPA SIGMA FRATERNITY, founded in 1869, is a community nonprofit that reported $7.8M in total revenue in fiscal year 2024. Revenue surged 30% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.8M, a strong 23% operating margin.

Mission

TO PROVIDE A FORUM FOR EXCHANGE OF IDEAS RELATING TO EDUCATIONAL PROGRAMS AND LEADERSHIP TRAINING TO ITS UNDERGRADUATE AND ALUMNI CHAPTERS.

Program Service Accomplishments

Program 1

LIABILITY COVERAGE MANAGEMENT PROGRAM - REPRESENTS EXPENSES IN CONJUNCTION WITH LIABILITY INSURANCE COVERAGE AND RELATED CLAIMS EXPENSE, WHICH IS EXTENDED TO 290 INDIVIDUAL CHAPTERS OF THE...

LIABILITY COVERAGE MANAGEMENT PROGRAM - REPRESENTS EXPENSES IN CONJUNCTION WITH LIABILITY INSURANCE COVERAGE AND RELATED CLAIMS EXPENSE, WHICH IS EXTENDED TO 290 INDIVIDUAL CHAPTERS OF THE FRATERNITY, THEIR OFFICERS, AND FRATERNITY APPOINTED VOLUNTEERS.

Program 2

BROTHERS IN ACTION - INCLUDES EXPENSES INCURRED TO MAINTAIN AND PROMOTE THE FRATERNITY'S 290 INDIVIDUAL CHAPTERS AND COLONIES. THESE EXPENSES INCLUDE THE FRATERNITY'S PROGRAMS DIRECTED AT DEVELOPMENT AND EDUCATION OF ITS UNDERGRADUATE MEMBERSHIP, INCLUDING LEADERSHIP SKILLS TRAINING, PERSONAL RESPONSIBILITY AND ACCOUNTABILITY, TIME MANAGEMENT TECHNIQUES, GOAL SETTING STRATEGIES, VALUES AND ETHICS EDUCATION, WORLD AND U.S. HISTORY PROGRAMS, ALCOHOL AND SUBSTANCE ABUSE PREVENTION AND EDUCATION, AND PEER INTERVENTION TECHNIQUES.

Program 3

CHAMPION QUEST - THE CHAMPION QUEST RECRUITMENT TRAINING AND PROGRAMMING PROCESS DEVELOPED BY THE FRATERNITY EDUCATES THE MEMBERSHIP ON THE SKILLS OF NETWORKING, MARKETING, EVENT PLANNING AND...

CHAMPION QUEST - THE CHAMPION QUEST RECRUITMENT TRAINING AND PROGRAMMING PROCESS DEVELOPED BY THE FRATERNITY EDUCATES THE MEMBERSHIP ON THE SKILLS OF NETWORKING, MARKETING, EVENT PLANNING AND PROGRAMMING, AND ADVANCEMENT OF THE GENERAL EDUCATIONAL MISSION OF THE HOST INSTITUTION AND THE FRATERNITY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $5,898,859

Investment Income $1,445,087

Other Revenue $440,462

TOTAL REVENUE $7,784,408

Expense Breakdown

Grants Paid $500,000

Salaries & Benefits $1,193,591

Fundraising Expenses $0

Other Expenses $4,299,882

TOTAL EXPENSES $5,993,473

Year-over-Year Comparison

	2024	2023	Change
Revenue	$7,784,408	$5,983,323	+0.3%
Expenses	$5,993,473	$6,240,268	0.0%
Net Income	$1,790,935	$-256,945	-8.0%

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

Volunteers

1504

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

$188,904

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHAD GEBHARDT	EXEC VP & CA	40.00	Officer	$109,268	$0	$109,268
LEO BROWN	VP EXTERNAL	40.00	Officer	$79,636	$0	$79,636
MATTHEW B BOTT	SCRIBE	15.00	Officer Director	$0	$0	$0
LIONEL L DE LA HOUSSAYE JR	TREASURER	15.00	Officer Director	$0	$0	$0
ISAAC E LIPSCOMB	PROCURATOR	15.00	Officer Director	$0	$0	$0
ADAM T POE	WORTHY GRAND	15.00	Officer Director	$0	$0	$0
NICHOLAS E SNOWBERGER	MASTER OF CE	N/A	Officer Director	$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
2025	$7,784,408	$5,993,473	$8,362,877	$1,790,935
2024	$5,983,323	$6,240,268	$7,549,276	$-256,945
2023	$6,038,827	$6,646,261	$7,524,824	$-607,434
2022	$5,863,607	$5,483,274	$7,857,250	$380,333
2021	$5,004,287	$4,424,825	$8,450,150	$579,462
2020	$5,855,650	$6,605,136	$7,538,884	$-749,486
2019	$5,862,499	$5,256,284	$7,762,121	$606,215
2018	$5,889,410	$6,057,493	$6,885,751	$-168,083