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    <ReturnTs>2023-11-21T15:01:25-07:00</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-06-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>KAPPA SIGMA FRATERNITY</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>KAPP</BusinessNameControlTxt>
      <PhoneNum>9046994626</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4322 GREEK PARK DR</AddressLine1Txt>
        <CityNm>ORLANDO</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>328168023</ZIPCd>
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      <PersonNm>COOPER WELSH</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9046994626</PhoneNum>
      <SignatureDt>2023-11-21</SignatureDt>
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        <AuthenticationAssuranceLevelCd>AAL2</AuthenticationAssuranceLevelCd>
        <ProfilePasswordChangeInd>X</ProfilePasswordChangeInd>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <InitialReturnInd>X</InitialReturnInd>
      <GroupExemptionNum>0262</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>95746</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1620</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>94126</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>0</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>0</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>50700</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41934</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92634</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3112</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>0</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>3112</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>3112</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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      <OtherAssetsTotalDetail>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>0</BOYAmt>
        <EOYAmt>3112</EOYAmt>
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      <PrimaryExemptPurposeTxt>NONPROFIT SOCIAL CLUB (FRATERNITY) ORGANIZED FOR PLEASURE, RECREATION, AND OTHER SIMILAR PURPOSES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The primary exempt purpose of the Kappa Sigma Fraternity is to operate as a social club built upon the four pillars of fellowship, leadership, scholarship and service. Substantially all of the organization's activities were for pleasure, recreation, and other nonprofit purposes.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACKSON BARTON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COOPER WELSH</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TROY GLADDEN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JACOB SOWARDS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>94126</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
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        <PersonNm>COOPER WELSH</PersonNm>
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          <AddressLine1Txt>4322 GREEK PARK DR</AddressLine1Txt>
          <CityNm>ORLANDO</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>328168023</ZIPCd>
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        <PhoneNum>9046994626</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^BANKING AND ACCOUNTING FEES;9570|HEADQUARTERS ASSESSMENTS;18611|TRANSPORTATION;6210|PHILANTHROPHY EXPENSES;3000|CHAPTER COMPOSITE;1500|RUSH SHIRTS;1207|CHAPTER HOUSE IMPROVEMENT PROJECT;1836^Total;41934^</ExplanationTxt>
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      <ExplanationTxt>The delay in filing our Form 990-EZ was due to our EIN not being added to our National Fraternity's "Group Exemption" List (0262). I mailed a request to the IRS for an extension to file before the October 15, 2023 due date.</ExplanationTxt>
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