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

1954

Legal Domicile

Principal Officer

MARTIN SWOPE

Phone

4797994444

Tax Period

2023-06-01 to 2024-05-31

KAPPA SIGMA FRATERNITY, founded in 1954, is a small nonprofit that reported $393K in total revenue in fiscal year 2023.

Mission

TO PROMOTE THE DEVELOPMENT OF LONG TERM RELATIONSHIPS OF ITS STUDENT MEMBERS THROUGH SOCIAL AND RECREATIONAL ACTIVITIES.

Program Service Accomplishments

Program 1

TO PROMOTE THE DEVELOPMENT OF LONG TERM RELATIONSHIPS OF ITS STUDENT MEMBERS THROUGH SOCIAL AND RECREATIONAL ACTIVITIES.

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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 $9,400

Program Service Revenue $383,655

Investment Income $5

Other Revenue $0

TOTAL REVENUE $393,060

Expense Breakdown

Grants Paid $7,576

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $387,498

TOTAL EXPENSES $395,074

Year-over-Year Comparison

	2023	2022	Change
Revenue	$393,060	$385,655	+0.0%
Expenses	$395,074	$392,235	+0.0%
Net Income	$-2,014	$-6,580	-0.7%

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

N/A

Employees

N/A

Volunteers

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	Role	Reportable Comp	Other Comp	Total
BRADY RUTH	GRAND MASTER	Officer	$0	$0	$0
JAXSON YARBROUGH	VICE PRESIDENT	Officer	$0	$0	$0
SPENCER PEPPER	TREASURER	Officer	$0	$0	$0
JAXON TAYLOR	SECRETARY	Officer	$0	$0	$0
LUKE EVANS	OTHER OFFICER	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	$393,060	$395,074	$24,578	$-2,014
2023	$385,655	$392,235	$21,092	$-6,580
2022	$255,826	$285,185	$23,172	$-29,359
2020	$257,354	$225,794	$83,710	$31,560
2019	$433,656	$424,333	$52,150	$9,323