- Revenue 2024
- $7,784,408
- Expenses 2024
- $5,993,473
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 07
- Classification
- 1000
- Street
- 1610 SCOTTSVILLE RD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Group exemption
The central organization of an IRS group exemption (group number 0262), covering 141 subordinate organizations. matched by us
The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.
-
BETA CHAPTER
KAPPA SIGMA FRATERNITY EIN 63-0020370 TUSCALOOSA, AL
-
OMICRON GAMMA CHAPTER
KAPPA SIGMA FRATERNITY EIN 90-0135697 DOVER, AR
-
38 XI CHAPTER
KAPPA SIGMA FRATERNITY EIN 71-0237930 FAYETTEVILLE, AR
-
OMICRON-TAU CHAPTER
KAPPA SIGMA FRATERNITY EIN 20-2477861 FORT SMITH, AR
-
THETA-ETA CHAPTER
KAPPA SIGMA FRATERNITY EIN 71-6057438 LITTLE ROCK, AR
-
OMICRON-EPSILON CHAPTER
KAPPA SIGMA FRATERNITY EIN 20-1967257 RUSSELLVILLE, AR
-
TAU-ZETA CHAPTER
KAPPA SIGMA FRATERNITY EIN 46-5420797 STATE UNIV, AR
-
PI-IOTA
KAPPA SIGMA FRATERNITY EIN 80-0281709 CHICO, CA
-
TAU-OMICRON CHAPTER
KAPPA SIGMA FRATERNITY EIN 46-5605873 ESCONDIDO, CA
-
115 DELTA ETA CHAPTER
KAPPA SIGMA FRATERNITY EIN 72-1584727 LOS ANGELES, CA
Mission and programs · 2024
Activities or mission (Part I)
TO PROVIDE A FORUM FOR EXCHANGE OF IDEAS RELATING TO EDUCATIONAL PROGRAMS AND LEADERSHIP TRAINING TO ITS UNDERGRADUATE AND ALUMNI CHAPTERS.
-
LIABILITY COVERAGE MANAGEMENT PROGRAM - REPRESENTS EXPENSES IN CONJUNCTION WITH LIABILITY INSURANCE COVERAGE AND RELATED CLAIMS EXPENSE, WHICH IS EXTENDED TO 290 INDIVIDUAL CHAPTERS OF THE FRATERNITY, THEIR OFFICERS, AND FRATERNITY APPOINTED VOLUNTEERS.
-
BROTHERS IN ACTION - INCLUDES EXPENSES INCURRED TO MAINTAIN AND PROMOTE THE FRATERNITY'S 290 INDIVIDUAL CHAPTERS AND COLONIES. THESE EXPENSES INCLUDE THE FRATERNITY'S PROGRAMS DIRECTED AT DEVELOPMENT AND EDUCATION OF ITS UNDERGRADUATE MEMBERSHIP, INCLUDING LEADERSHIP SKILLS TRAINING, PERSONAL RESPONSIBILITY AND ACCOUNTABILITY, TIME MANAGEMENT TECHNIQUES, GOAL SETTING STRATEGIES, VALUES AND ETHICS EDUCATION, WORLD AND U.S. HISTORY PROGRAMS, ALCOHOL AND SUBSTANCE ABUSE PREVENTION AND EDUCATION, AND PEER INTERVENTION TECHNIQUES.
-
CHAMPION QUEST - THE CHAMPION QUEST RECRUITMENT TRAINING AND PROGRAMMING PROCESS DEVELOPED BY THE FRATERNITY EDUCATES THE MEMBERSHIP ON THE SKILLS OF NETWORKING, MARKETING, EVENT PLANNING AND PROGRAMMING, AND ADVANCEMENT OF THE GENERAL EDUCATIONAL MISSION OF THE HOST INSTITUTION AND THE FRATERNITY.
-
ALL OTHER ACCOMPLISHMENTS LEADERSHIP CONFERENCES/CONCLAVE - REPRESENT ALTERNATING BIENNIAL CONFERENCES OFFERING A CONCENTRATED OPPORTUNITY FOR TEACHING AND TRAINING, THE EXCHANGE OF IDEAS, AND DISCUSSION OF NUMEROUS TOPICS AMOUNG THE FRATERNITY'S UNDERGRADUATE AND ALUMNI MEMBERSHIP. CADUCEUS MAGAZINE - PRODUCTION AND MAILING OF THE FRATERNITY'S QUARTERLY MAGAZINE. A GREATER CAUSE - THIS PROGRAM INCLUDES ALUMNI DEVELOPMENT EXPENSES RELATED TO THE FRATERNITY'S EFFORTS TO PROMOTE CONTINUING EDUCATION, LEADERSHIP DEVELOPMENT, LIFE SKILLS TRAINING, COMMUNITY INVOLVEMENT AND RECOGNITION FOR ITS APPROXIMATELY 210,000 ALUMNI MEMBERS. A GREATER CAUSE ADVOCATES ALUMNI OF THE FRATERNITY BECOMING INVOLVED AS ADVISORS AND MENTORS TO BOTH COMMUNITY GROUPS AND UNDERGRADUATE MEMBERS AND CHAPTERS.
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
CHAD GEBHARDT
EXEC VP & CA
- Total calculated
- $109,268
- From this org
- $109,268
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
LEO BROWN
VP EXTERNAL
- Total calculated
- $79,636
- From this org
- $79,636
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
MATTHEW B BOTT
SCRIBE
- Total calculated
- $0
- Hours/week
- 15
-
LIONEL L DE LA HOUSSAYE JR
TREASURER
- Total calculated
- $0
- Hours/week
- 15
-
ISAAC E LIPSCOMB
PROCURATOR
- Total calculated
- $0
- Hours/week
- 15
-
ADAM T POE
WORTHY GRAND
- Total calculated
- $0
- Hours/week
- 15
-
NICHOLAS E SNOWBERGER
MASTER OF CE
- Total calculated
- $0
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $7,784,408
- Expenses
- $5,993,473
- Contributions
- $0
- Grants paid
- $500,000
-
2023
- Revenue
- $5,983,323
- Expenses
- $6,240,268
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $6,038,827
- Expenses
- $6,646,261
- Contributions
- $0
- Grants paid
- $802,143
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $5,863,607
- Expenses
- $5,483,274
- Assets (EOY)
- $7,857,250
-
2020 · 990
- Revenue
- $5,004,287
- Expenses
- $4,424,825
- Assets (EOY)
- $8,450,150
-
2019 · 990
- Revenue
- $5,855,650
- Expenses
- $6,605,136
- Assets (EOY)
- $7,538,884
-
2018 · 990
- Revenue
- $5,862,499
- Expenses
- $5,256,284
- Assets (EOY)
- $7,762,121
-
2017 · 990
- Revenue
- $5,889,410
- Expenses
- $6,057,493
- Assets (EOY)
- $6,885,751
-
2016 · 990
- Revenue
- $5,410,658
- Expenses
- $5,172,624
- Assets (EOY)
- $6,992,544
-
2015 · 990
- Revenue
- $5,124,227
- Expenses
- $5,258,598
- Assets (EOY)
- $6,249,737
-
2014 · 990
- Revenue
- $5,139,008
- Expenses
- $5,066,370
- Assets (EOY)
- $6,460,557
-
2013 · 990
- Revenue
- $4,997,982
- Expenses
- $4,858,040
- Assets (EOY)
- $6,428,655
-
2012 · 990
- Revenue
- not reported
- Expenses
- $4,520,424
- Assets (EOY)
- $6,430,330
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Form 990-N e-Postcard, tax year 2025
- Tax period
- 1 June 2025 to 31 May 2026
- Principal officer
- Larry Max Mills III
- Mailing address
- 745 Pleasant Ridge AveColumbus OH 43209
As filed, from the IRS e-Postcard file of 26 October 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
-
$802,143
2022 SEE PART IV
-
$500,000
2024 SEE PART IV
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2022 return
-
501C3 · SEE PT VII · VA · controlled entity
Declared as related by
-
On its 2024 return
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Disregarded entities on its 2024 return
-
ALBEMARLE CARTER MOUNTAINS TRUST
SEE PT VII · DE · assets $2,427,230
-
ALBEMARLE CARTER MOUNTAINS MGMT CO
SEE PT VII · DE
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 26 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.