KAPPA SIGMA FRATERNITY (EIN 420351515) - Form 990 Financial Analysis & Trantor Score

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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

1926

Legal Domicile

Principal Officer

Owen Johnson

Phone

5152922988

Tax Period

2023-06-01 to 2024-05-31

KAPPA SIGMA FRATERNITY, founded in 1926, is a small nonprofit that reported $313K in total revenue in fiscal year 2023. Revenue grew 15% year-over-year, indicating healthy expansion.

Mission

Social fraternity with housing for members.

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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 $313,164

Investment Income $0

Other Revenue $0

TOTAL REVENUE $313,164

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $309,932

Other Expenses $314,684

TOTAL EXPENSES $314,684

Year-over-Year Comparison

	2023	2022	Change
Revenue	$313,164	$272,117	+0.2%
Expenses	$314,684	$288,169	+0.1%
Net Income	$-1,520	$-16,052	-0.9%

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
Owen Johnson	Treasurer	2.00	Officer	$0	$0	$0
Luciano Bertagnolli	President	2.00	Officer	$0	$0	$0
Nathaniel Getman	Vice President	2.00	Officer	$0	$0	$0
Isaac Lewis	Secretary	2.00	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	$313,164	$314,684	$2,302	$-1,520
2023	$272,117	$288,169	$6,535	$-16,052
2022	$289,838	$290,204	$24,669	$-366

KAPPA SIGMA FRATERNITY