Kappa Sigma Fraternity
Nonprofit profile at a glance
- EIN
- 237068074
- IRS 990-EZ coverage
- 2015–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2018
- Location
- Cookeville, TN, USA
- Phone
- 8652232144
- Rating
- 51
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $179,306
- Expenses
- $177,792
- Assets
- $3,143
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- HUNTER GOINS (PRESIDENT)
- IAN HARRIS (VICE PRESIDENT)
People named in this filing
- HUNTER GOINS (PRESIDENT)
- IAN HARRIS (VICE PRESIDENT)
- DREW GIASSON (SECRETARY)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Raise money for philanthropies and provide campus and local community service hours.
What it reported doing in 2025
Golf tournament to benefit the miracle childrens network
Operating model
- Revenue model
- Membership-supported. 100% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 98% 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
MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 26
- Transparency & Controls: 82
- Sustainability: 25
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 25.6%; rating input score 26
- Program expense ratio: 25.8%; rating input score 26
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 0.8%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.02; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: 21.8% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 0.6% per year; rating input score 100; 21st percentile among comparable filings
- Asset growth: -4.6% per year; rating input score 0; 16th percentile among comparable filings
Details
- Where the money goes: 25.6% of revenue deployed · 25.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $46K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 11 filing years from 2015 to 2025
- 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.
- High — Financial Efficiency: Mission deployment rate scored 26/100.
- High — Financial Efficiency: Program expense ratio scored 26/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Growth: Asset growth scored 0/100.