Kappa Sigma Building Association (EIN 956071001) - 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

1949

Legal Domicile

Principal Officer

Steven R Hall

Phone

6192974120

Tax Period

2023-09-01 to 2024-08-31

Kappa Sigma Building Association, founded in 1949, is a micro nonprofit that reported $99K in total revenue in fiscal year 2023. Revenue decreased 16% compared to the prior year. The organization ran a surplus of $33K, a strong 33% operating margin.

Mission

OWNERSHIP AND MANAGEMENT OF KAPPA SIGMA FRATERNITY BUILDING

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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 $0

Investment Income $0

Other Revenue $99,294

TOTAL REVENUE $99,294

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $66,207

Other Expenses $66,207

TOTAL EXPENSES $66,207

Year-over-Year Comparison

	2023	2022	Change
Revenue	$99,294	$118,914	-0.2%
Expenses	$66,207	$91,967	-0.3%
Net Income	$33,087	$26,947	+0.2%

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
Steven R Hall	President	3.00	Officer Director	$0	$0	$0
Jeffrey Lee	Vice President	1.00	Officer Director	$0	$0	$0
Jim Miller	Secretary/Treas	1.00	Officer Director	$0	$0	$0
Robert W Frank	Director	1.00	Director	$0	$0	$0
Kenny Johns	Director	1.00	Director	$0	$0	$0
David Trivoli	Director	1.00	Director	$0	$0	$0
Dennis Villavicencio	Director	1.00	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	No data	No data	No data	No data
2024	$99,294	$66,207	$765,601	$33,087
2023	$118,914	$91,967	$756,680	$26,947
2022	$87,745	$53,001	$781,744	$34,744
2021	$86,565	$54,638	$766,953	$31,927
2020	$86,725	$62,973	$739,386	$23,752
2018	$73,412	$63,623	$695,978	$9,789

Kappa Sigma Building Association