KAPPA SIGMA FRATERNITY (EIN 620256693) - 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

1880

Legal Domicile

Principal Officer

John Hirshman

Phone

6158154665

Tax Period

2023-06-01 to 2024-05-31

KAPPA SIGMA FRATERNITY, founded in 1880, is a small nonprofit that reported $599K in total revenue in fiscal year 2023. Revenue surged 1232% from the prior year, signaling strong growth momentum.

Mission

Local Chapter of National Fraternity Promoting Academic Achievement, Brotherhood, Personal Growth and Development, Ethical Behavior and Decision Making, and Service to Others, while Complementing and Enhancing the Educational Mission of the University of Tennessee.

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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 $599,383

Investment Income $0

Other Revenue $0

TOTAL REVENUE $599,383

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $591,703

TOTAL EXPENSES $591,703

Year-over-Year Comparison

	2023	2022	Change
Revenue	$599,383	$45,000	+12.3%
Expenses	$591,703	N/A	N/A
Net Income	$7,680	$45,000	-0.8%

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
John Hirshman	Treasurer	5	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
2025	No data	No data	No data	No data
2024	$599,383	$591,703	$18,062	$7,680
2021	$237,061	$244,565	$2,794	$-7,504
2020	$352,224	$365,612	$10,298	$-13,388
2019	$359,258	$375,577	No data	$-16,319
2018	$485,593	$466,550	$40,005	$19,043

KAPPA SIGMA FRATERNITY