Kappa Sigma Fraternity in Amherst, Massachusetts (MA)

Kappa Sigma Fraternity
Employer Identification Number (EIN)	131714532
Name of Organization	Kappa Sigma Fraternity
In Care of Name	Chad Bolotin
Address	675 Main Street Unit 2, Amherst, MA 01002
Activities	Fraternity or sorority, Other services or benefits to members or employees, Sick, accident, death, or similar benefits
Subsection	Pleasure, Recreational, or Social Club
Ruling Date	12/1978
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	2013
Assets	$5,000,000 to $9,999,999
Income	$5,000,000 to $9,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$6,428,655
Amount of Income	$6,042,850
Form 990 Revenue Amount	$4,997,982
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Student Sororities, Fraternities

Non-representatives - add comments:

Amount of income in 2013: $6,042,850

This organization:	$6,042,850
Other organizations performing similar types of work:	$292,405

Assets in 2013: $6,428,655

Kappa Sigma Fraternity:	$6,428,655
Other organizations performing similar types of work:	$864,497

Expenses in 2013: $0

Kappa Sigma Fraternity:	$0
Other organizations performing similar types of work:	$226,767

Number of employees in 2002: 16

Kappa Sigma Fraternity:	16
Other organizations performing similar types of work:	1

Grants share in income in 2013: -,nan,(ind)%

Kappa Sigma Fraternity:	-,nan,(ind)%
Other organizations performing similar types of work:	2.2%

Financial snapshot ($)

	2012	2013
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$168,941	$0
Total expenses	$169,893	$0
Total net assets	$0	$0

	2012	2013
Balance Sheets
Total assets	$0	$0
Total liabilities	$0	$0
Net assets or fund balances	$0	$0

	2012	2013
Other Information
Did the organization engage in any significant activity not previously reported to the IRS?	No	No
Were any significant changes made to the organizing or governing documents?	No	No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities	No	No
Has the organization filed a Form 990-T for the year?	No	No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?	No	No
Amount of political expenditures, direct or indirect	$0	$0
Did the organization file Form 1120-POL for this year?	No	No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?	No	No
Total amount involved	$0	$0
Initiation fees and capital contributions	$0	$0
Gross receipts for public use of club facilities	$0	$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?	No	No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No	No

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

	2000	2001	2002
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$2,652,168	$2,705,050	$3,054,599
Contributions, gifts, grants, and similar amounts received	$53,418	$363	$150,000
Contributions to donor advised funds
Direct public support	$53,418	$363	$150,000
Indirect public support	$0	$0	$0
Government contributions (grants)	$0	$0	$0
Program service revenue including government fees and contracts	$1,074,827	$1,224,346	$1,564,270
Membership dues and assessments	$1,188,505	$1,258,064	$1,229,743
Interest on savings and temporary cash investments	$14,932	$5,868	$0
Dividends and interest from securities	$149,896	$118,076	$83,009
Net rental income or (loss)	$0	$0	$504
Gross rents	$0	$0	$2,485
Less: rental expenses	$0	$0	$1,981
Other investment income	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$62,083	$34,917	$-100,218
Gross amount from sales of assets other than inventory	$862,620	$2,560,105	$4,058,463
Less: cost or other basis and sales expenses	$800,537	$2,525,188	$4,158,681
Net income or (loss) from special events and activities	$0	$0	$0
Gross revenue	$0	$0	$0
Less: direct expenses other than fundraising expenses	$0	$0	$0
Gross profit or (loss) from sales of inventory	$-2,786	$-36,097	$-42,730
Gross sales of inventory, less returns and allowances	$59,592	$81,373	$32,151
Less: cost of goods sold	$62,378	$117,470	$74,881
Other revenue	$111,293	$99,513	$170,021
Total expenses	$2,792,836	$3,558,678	$3,421,421
Program services	$0	$0	$0
Management and general	$0	$0	$0
Fundraising	$0	$0	$0
Payments to affiliates	$0	$0	$0
Net assets or fund balances at end of year	$4,645,682	$3,384,764	$3,140,613
Excess or (deficit) for the year	$-140,668	$-853,628	$-366,822
Net assets or fund balances at beginning of year	$5,023,870	$4,645,682	$3,384,764
Other changes in net assets or fund balances	$-237,520	$-407,290	$122,671

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2002)
Total functional expenses	$3,421,421	$0	$0	$0
Grants paid from donor advised funds
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$142,789	$0	$0	$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above	$333,588	$0	$0	$0
Pension plan contributions not included above	$27,869	$0	$0	$0
Employee benefits not included above	$75,454	$0	$0	$0
Payroll taxes	$33,133	$0	$0	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$74,302	$0	$0	$0
Legal fees	$750	$0	$0	$0
Supplies	$77,253	$0	$0	$0
Telephone	$23,894	$0	$0	$0
Postage and shipping	$166,493	$0	$0	$0
Occupancy	$124,615	$0	$0	$0
Equipment rental and maintenance	$20,650	$0	$0	$0
Printing and publications	$134,601	$0	$0	$0
Travel	$207,275	$0	$0	$0
Conferences, conventions, and meetings	$230,015	$0	$0	$0
Interest	$19,638	$0	$0	$0
Depreciation, depletion, etc.	$63,298	$0	$0	$0
Other expenses not covered above	$1,665,804	$0	$0	$0

	2000	2001	2002
Balance Sheets
Total assets	$5,401,872	$4,724,965	$4,415,667
Cash - non-interest-bearing	$0	$0	$0
Savings and temporary cash investments	$738,748	$717,866	$187,484
Accounts receivable less allowance for doubtful accounts	$82,307	$105,505	$165,054
Pledges receivable less allowance for doubtful accounts	$0	$0	$0
Grants receivable	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts	$579,414	$415,418	$403,128
Inventories for sale or use	$85,185	$0	$0
Prepaid expenses and deferred charges	$292,985	$882,231	$795,351
Investments - publicly-traded securities
Investments - other securities	$3,334,035	$2,402,753	$2,450,517
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0
Investments - other	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$132,052	$82,613	$155,709
Other assets, including program-related investments	$157,146	$118,579	$258,424
Total liabilities	$756,190	$1,340,201	$1,275,054
Accounts payable and accrued expenses	$71,888	$104,279	$75,176
Grants payable	$0	$0	$0
Deferred revenue	$219,246	$141,359	$209,619
Loans from officers, directors, trustees, and key employees	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Mortgages and other notes payable	$0	$0	$576,480
Other liabilities	$465,056	$1,094,563	$413,779
Total liabilities and net assets/fund balances	$5,401,872	$4,724,965	$4,415,667
Total net assets or fund balances	$4,645,682	$3,384,764	$3,140,613

	2000	2001	2002
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$2,652,168	$2,705,050	$3,054,599
Total revenue, gains, and other support per audited financial statements	$2,477,026	$2,415,230	$3,188,869
Other expenses	$0	$0	$134,270
Net unrealized gains on investments	$0	$0	$57,408
Donated services and use of facilities	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0
Other	$0	$0	$76,862
Other revenue	$175,142	$289,820	$0
Investment expenses	$0	$0	$0
Other	$175,142	$289,820	$0

	2000	2001	2002
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$2,792,836	$3,558,678	$3,421,421
Total expenses and losses per audited financial statements	$2,855,214	$3,676,148	$3,498,283
Other revenue	$62,378	$117,471	$76,862
Donated services and use of facilities	$0	$0	$0
Prior year adjustments	$0	$0	$0
Losses	$0	$0	$0
Other	$62,378	$117,471	$76,862
Other expenses	$0	$0	$0
Investment expenses	$0	$0	$0
Other	$0	$0	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$442,350
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 2006	16

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2002)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$39,270		$68,631	$2,796,698
Program service revenue
Program service revenue 1	000000	$0	00	$0	$1,284,383
Program service revenue 2	000000	$0	00	$0	$121,833
Program service revenue 3	000000	$0	00	$0	$56,486
Program service revenue 4	000000	$0	00	$0	$101,568
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$1,229,743
Interest on savings and temporary cash investments	000000	$0	00	$0	$0
Dividends and interest from securities	Investment activities of section 501(c)(7), (9), or (17) organizations	$12,266	Section 501(c)(7), (9), or (17) organization - Non-exempt function income set aside for a charitable, etc., purpose specified in section 170(c)(4) (section 512(a)(3)(B)(i))	$70,743	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	Rental and leasing services	$504	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Section 501(c)(7), (9), or (17) organization - Non-exempt function income set aside for a charitable, etc., purpose specified in section 170(c)(4) (section 512(a)(3)(B)(i))	$-102,442	$2,224
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$-42,730
Other revenue	Investment activities of section 501(c)(7), (9), or (17) organizations	$26,500	Section 501(c)(7), (9), or (17) organization - Non-exempt function income set aside for a charitable, etc., purpose specified in section 170(c)(4) (section 512(a)(3)(B)(i))	$100,330	$43,191

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is

	1999	2000	2001
Support Schedule
Total	$0	$0	$0
Gifts, grants, and contributions received	$0	$0	$0
Membership fees received	$0	$0	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$0	$0	$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$0	$0	$0
Net income from unrelated business activities not included above	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0	$0	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0
Other income	$0	$0	$0

Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

Write your review!

Your Ratings

You can rate this nonprofit in different categories from 1 star (worst) to 5 stars (best) or leave category unrated

Program:
Fundraising:
Expenses:
Transparency:

Your Review

Would you recommend Kappa Sigma Fraternity to others? (optional)

Yes

Add photo of Kappa Sigma Fraternity (optional)

About You

Your nickname:
I have read, and agree to the Terms of Service

Optional Verification

(additional info to increase the weight and the placement of your review and ratings)

	Log in» \| Register - it's free and very quick!
Real Name:
Email (won't be published):
Date and time of your visit to this nonprofit:
Phone number (won't be published):
	Show my IP address (3.137.192.xxx) to everybody
	Leave your signature» Clear Make my signature public

Recently Added Reviews
The Red Sox Foundation Inc in Boston, MA
King Solomon Humanitarian Foundation For Handicapped Childre, Handi-Kids in Bridgewater, MA
Iglesia Camino Al Calvario in Lynn, MA
Rossbach Charitable Remainder Tr, Rossbach Janice & C E Ahara Ttees in Lexington, MA
Massachusetts-Ponkapoag Tribal Council Inc in Bridgewater, MA
Fc Blazers in Needham Hgts, MA
Twilight Throwers in Chelmsford, MA
Wayland Baseball And Softball Association Inc in Wayland, MA
Wellspring Inc in Hull, MA
Reason Alliance Ltd in Somerville, MA

Recently Added Reviews

The Red Sox Foundation Inc in Boston, MA

King Solomon Humanitarian Foundation For Handicapped Childre, Handi-Kids in Bridgewater, MA

Iglesia Camino Al Calvario in Lynn, MA

Rossbach Charitable Remainder Tr, Rossbach Janice & C E Ahara Ttees in Lexington, MA

Massachusetts-Ponkapoag Tribal Council Inc in Bridgewater, MA

Fc Blazers in Needham Hgts, MA

Twilight Throwers in Chelmsford, MA

Wayland Baseball And Softball Association Inc in Wayland, MA

Wellspring Inc in Hull, MA

Reason Alliance Ltd in Somerville, MA

Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Kappa Sigma Fraternity	675 Main Street Unit 2, Amherst, MA 01002	MA	1978-12	$6,042,850
2	Alumni Assoc Of Alpha Mu Chapter Of Phi Kappa Sigma Fraternity Inc, Alumni Assoc Of Alpha Mu Chapter	8 Avon Rd, Wellesley, MA 02482-4650	MA	1993-09	$590,926
3	Phi Sigma Kappa, 115 Omicron Chapter	487 Commonwealth Ave, Boston, MA 02215-2204	MA	1968-09	$573,780
4	A D Club	1 Plympton St, Cambridge, MA 02138-6605	MA	1942-04	$442,820
5	Zeta Beta Tau Fraternity, Alpha Mu Chapter	4626 21st Ave Ne, Seattle, WA 98105-3327	WA	1940-10	$297,255
6	Tau Epsilon Phi Fraternity, Xi Chapter	253 Commonwealth Ave, Boston, MA 02116-1609	MA	1940-12	$129,862
7	Delta Upsilon Fraternity, Massachusetts Chapter	778 N Pleasant St, Amherst, MA 01002-1310	MA	1996-05	$96,600
8	Kappa Delta Phi National Affiliated Sorority Inc	19 Charles St, Woburn, MA 01801-3035	MA	1982-09	$83,782
9	Honor Society Of Phi Kappa Phi	Uncw 601 South College Road, Wilmington, NC 28403	NC	1999-01	$1,190
10	Honor Society Of Phi Kappa Phi	1220 First Ave Ne, Cedar Rapids, IA 52402	IA	1999-01	$400
11	Honor Society Of Phi Kappa Phe	One Main Street, Houston, TX 77002-1001	TX	1999-01	$0
12	Honor Society Of Phi Kappa Phi	577 Western Avenue, Westfield, MA 01086	MA	1999-01	$0
13	Honor Society Of Phi Kappa Phi	700 University Avenue, Monroe, LA 71209	LA	1999-01	$0
14	Honor Society Of Phi Kappa Phi	Campus Delivery 1601, Fort Collins, CO 80523-1601	CO	1999-01	$0
15	Honor Society Of Phi Kappa Phi	601c Culkin Hall Suny Oswego, Oswego, NY 13126	NY	1999-01	$0
16	Honor Society Of Phi Kappa Phi	Ndsu Dept 2625, Fargo, ND 58108-6050	ND	1999-01	$0
17	Honor Society Of Phi Kappa Phi	953 Danby Road, Ithaca, NY 14850	NY	1999-01	$0
18	Honor Society Of Phi Kappa Phi	Suny Cortland P O Box 2000, Cortland, NY 13045	NY	1999-01	$0
19	Honor Society Of Phi Kappa Phi	Dhc 32 Campus Drive Um, Missoula, MT 59812	MT	1999-01	$0
20	Honor Society Of Phi Kappa Phi	4505 S Maryland Pkwy Box 456019, Las Vegas, NV 89154-6019	NV	1999-01	$0

Number of organizations performing similar types of work

Alaska	1
Alabama	10
Arkansas	2
Arizona	4
California	18
Colorado	6
Connecticut	2
District of Columbia	2
Florida	11
Georgia	20
Hawaii	1
Iowa	5
Idaho	1
Illinois	23
Indiana	35
Kansas	14
Kentucky	7
Louisiana	16
Massachusetts	8
Maryland	9
Maine	3
Michigan	11
Minnesota	2
Missouri	16
Mississippi	2

Montana	3
North Carolina	11
North Dakota	1
Nebraska	4
New Hampshire	1
New Jersey	3
New Mexico	2
Nevada	2
New York	15
Ohio	14
Oklahoma	4
Oregon	5
Pennsylvania	21
Rhode Island	2
South Carolina	3
South Dakota	2
Tennessee	13
Texas	18
Utah	1
Virginia	6
Washington	11
Wisconsin	5
West Virginia	1
Wyoming	2
International	1

Total

380

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Central	Kappa Sigma Fraternity	675 Main Street Unit 2, Amherst, MA 01002	MA	1978-12	$6,042,850
Subordinate	Kappa Sigma Fraternity, Housing Corp Of Columbia	PO BOX 455, Columbia, SC 29202-0455	SC	1940-12	$407,685
Subordinate	Kappa Sigma Fraternity, 232 Mu Gamma Chapter	4466 Raymond Stotzer Pkwy, College Sta, TX 77845-8006	TX	1940-12	$130,767
Subordinate	Kappa Sigma Fraternity, 128 Delta-Phi Hobart College	584 S Main St, Geneva, NY 14456-3176	NY	1940-12	$72,310
Subordinate	Kappa Sigma Fraternity	6650 Prue Road Apt 822, San Antonio, TX 78240	TX	1940-12	$41,735
Subordinate	Kappa Sigma Fraternity, 101 Gamma-Rho House Corporation	10530 N Lambert Pl, Oro Valley, AZ 85737-8577	AZ	1940-12	$16,828
Subordinate	Kappa Sigma Fraternity, 20 Tau Chapter	1002 W 26th St, Austin, TX 78705-4316	TX	1940-12	$968,374
Subordinate	Kappa Sigma Fraternity, Beta Chapter	PO BOX 1880, Tuscaloosa, AL 35403-1880	AL	1940-12	$855,360
Subordinate	Kappa Sigma Fraternity, 129 Delta-Chi	PO BOX KS, Ms State Univ, MS 39762-5858	MS	1940-12	$803,413
Subordinate	Kappa Sigma Fraternity, Chi Chapter	618 Sw 22nd St, Cape Coral, FL 33991-7740	FL	1940-12	$778,195
Subordinate	Kappa Sigma Fraternity, Delta-Xi Chapter	PO BOX 1237, Oxford, MS 38655-1237	MS	1940-12	$724,688
Subordinate	Kappa Sigma Fraternity, 30 Beta-Theta Chapter	1600 W Bloomfield Rd Ste B, Bloomington, IN 47403-2053	IN	1940-12	$640,677
Subordinate	Kappa Sigma Fraternity, 115 Delta Eta Chapter	924 Westwood Blvd Ste 550, Los Angeles, CA 90024-2941	CA	1940-12	$623,940
Subordinate	Kappa Sigma Fraternity, 38 Xi Chapter	711 W Dickson St, Fayetteville, AR 72701-5024	AR	1940-12	$561,629
Subordinate	Kappa Sigma Fraternity, 112 Delta-Delta Chapter	1120 Sw 9th Rd, Gainesville, FL 32601-7800	FL	1978-12	$544,688
Subordinate	Kappa Sigma Fraternity, 99 Gamma-Omicron Chapter	PO BOX 25251, Overland Park, KS 66225-5251	KS	1940-12	$499,685
Subordinate	Kappa Sigma Fraternity, 28 Gamma	PO BOX 250, Napoleonville, LA 70390-0250	LA	1940-12	$495,593
Subordinate	Kappa Sigma Fraternity, Gamma Zeta Corporation	2201 W 10th Ave, Stillwater, OK 74074-5112	OK	1940-12	$473,911
Subordinate	Kappa Sigma Fraternity	407 Memorial Drive, Cambridge, MA 02139	MA	1940-12	$455,110
Subordinate	Kappa Sigma Fraternity, 56 Alpha-Tau	182 6th St Nw, Atlanta, GA 30313-2542	GA	1940-12	$424,242

Number of affiliated organizations

Alaska	1
Alabama	8
Arkansas	7
Arizona	4
California	34
Colorado	11
Connecticut	4
District of Columbia	2
Delaware	1
Florida	13
Georgia	25
Hawaii	1
Iowa	4
Idaho	4
Illinois	4
Indiana	6
Kansas	7
Kentucky	8
Louisiana	13
Massachusetts	7
Maryland	4
Maine	1
Michigan	6
Minnesota	2
Missouri	7

Mississippi	7
Montana	2
North Carolina	19
North Dakota	2
Nebraska	2
New Hampshire	1
New Jersey	4
New Mexico	4
Nevada	2
New York	16
Ohio	11
Oklahoma	7
Oregon	9
Pennsylvania	22
Rhode Island	2
South Carolina	12
Tennessee	14
Texas	33
Utah	2
Virginia	24
Vermont	2
Washington	4
Wisconsin	5
West Virginia	3
Wyoming	1