Kappa Sigma House Corporation

Nonprofit profile at a glance

EIN
586036239
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Atlanta, GA, USA
Phone
6789902398
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Domestic Fraternal Societies

Official website

Reported finances

Revenue
$461,773
Expenses
$321,300
Assets
$2,795,506
Liabilities
$1,916,355

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • CHRIS FINKE (PRESIDENT)

People named in this filing

  • DAVID ARCHER (TREASURER)
  • MICHAEL DUDGEON (MEMBER)
  • CLAY EDWARDS (HOUSE MANAGE)

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

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Service is one of the four founding pillars of the kappa sigma fraternity. An important part of being a brother of kappa sigma is to help others. Brothers volunteer in all types of community service projects from hosting charity sporting events, raising money for community charities, to offering scholarships for Georgia tech undergraduate studies. During the last year, active brothers completed an average of 40 hours of service and raised over 120 per brother for various charitable causes. Our chapter has heavily supported the fight against childhood cancer through st. Baldrick's foundation and volunteered with the organization hands on atlanta, going out on saturdays to deliver food to those in need. At the national level, kappa sigma strongly encourages and fosters charitable endeavors across all chapters worldwide.

What it reported doing in 2025

Provide housing for Georgia institute of technology engineering students that are members of kappa sigma fraternity

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 73
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.4%; rating input score 66
  • Program expense ratio: 95.4%; rating input score 95
  • Fundraising efficiency: $22.89 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.4%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 8.7; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.69; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.2% per year; rating input score 0; 24th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: -2.1% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 66.4% of revenue deployed · 95.4% of spending went to programs
  • Governance: 13 of 13 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.