Bozeman Kappa Sigma Building Association

Nonprofit profile at a glance

EIN
463639310
IRS 990-EZ coverage
2015–2018
Forms available
Form 990 2014, Form 990-EZ 2018
Location
Billings, MT, USA
Phone
4062942808
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Nonmonetary Support N.E.C.

Reported finances

Revenue
$84,419
Expenses
$105,898
Assets
$257,413
Liabilities
$7,632

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • CORDELL POOL (Vice President)
  • DONELL SMALL (President)

People named in this filing

  • CHRIS BRINK (Director)
  • MATT HELM (Director)
  • JERRY KRAUSE (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To hold title to the kappa sigma fraternity house located at Montana state university and provide maintenance of the structure.

What it reported doing in 2018

The organization rented the property to kappa sigma fraternity members and maintained the building.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 40
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -25.4%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 2.43; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 14.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: -28.5% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 40th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $106K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 4 filing years from 2015 to 2018
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.