STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION (EIN 26-1430902)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-18
IRS object ID
202400789349300700
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-18T07:32:45-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN882730877PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CHERRY BEKAERT ADVISORY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19229 DELEGATES ROW STE 250AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261430902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAPPA ALPHA THETA FRATERNITY HOUSINGBusinessNameLine1Txt
Business Name Line2CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKAPPBusinessNameControlTxt
Phone3178761870PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18740 FOUNDERS ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46268ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER SCHMALTZPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Phone3178761870PhoneNum
Signature2024-03-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJENNIFERPersonFirstNm
Person LastSCHMALTZPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRISTINE KEITH CPAPreparerPersonNm
PTINP00963290PTIN
Phone3173475200PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY RISSERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18740 FOUNDERS ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46268ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$27,038,429GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO HOLD TITLE TO OR TO RENT REAL AND PERSONAL PROPERTY TO BE USED FOR HOUSING AND MEETING PURPOSES OF COLLEGE CHAPTERS OF KAPPA ALPHA THETA FRATERNITY, INC. FOR THE BENEFIT OF THE FRATERNITY'S MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$105,124TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$1,112NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$65,051PYContributionsGrantsAmt
CY Contributions Grants$1,517,088CYContributionsGrantsAmt
PY Program Service Revenue$19,921,991PYProgramServiceRevenueAmt
CY Program Service Revenue$20,743,924CYProgramServiceRevenueAmt
PY Investment Income$3,839PYInvestmentIncomeAmt
CY Investment Income$97,157CYInvestmentIncomeAmt
PY Other Revenue$555,438PYOtherRevenueAmt
CY Other Revenue$4,656,098CYOtherRevenueAmt
PY Total Revenue$20,546,319PYTotalRevenueAmt
CY Total Revenue$27,014,267CYTotalRevenueAmt
PY Grants And Similar Paid$1,496PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,527CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,251,780PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,298,284CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$39,149PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$144,248CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$20,655,537PYOtherExpensesAmt
CY Other Expenses$21,716,642CYOtherExpensesAmt
PY Total Expenses$22,947,962PYTotalExpensesAmt
CY Total Expenses$24,164,701CYTotalExpensesAmt
PY Revenues Less Expenses-$2,401,643PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,849,566CYRevenuesLessExpensesAmt
Total Assets BOY$75,225,984TotalAssetsBOYAmt
Total Assets EOY$92,522,233TotalAssetsEOYAmt
Total Liabilities BOY$51,330,497TotalLiabilitiesBOYAmt
Total Liabilities EOY$63,020,846TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$23,895,487NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$29,501,387NetAssetsOrFundBalancesEOYAmt
MissionTO HOLD TITLE TO OR TO RENT REAL AND PERSONAL PROPERTY TO BE USED FOR HOUSING AND MEETING PURPOSES OF COLLEGE CHAPTERS OF KAPPA ALPHA THETA FRATERNITY, INC. FOR THE BENEFIT OF THE FRATERNITY'S MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE ORGANIZATION ADMINISTERS HOUSING AND OPERATIONS AT VARIOUS COLLEGE CAMPUSES AS WELL AS OVERSEES ADMINISTRATION OF HOUSING AND OPERATIONS OF LOCAL HOUSING CORPORATIONS AT VARIOUS COLLEGE CAMPUSES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document166IRPDocumentCnt
IRP Document W2 G269IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEFFREY RISSERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3178761870PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18740 FOUNDERS ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46268ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JENNIFER SCHMALTZ
VICE PRESIDENT5.0044.80Yes (X)Yes (X)$0$162,583$20,425
JEFFREY RISSER
CHIEF FINANCIAL OFFICER20.0024.80Yes (X)$0$161,168$20,032
TERESA SMITH
EXECUTIVE DIRECTOR40.0010.00Yes (X)Yes (X)$0$114,887$17,948
LEAH A HARTMAN
PRESIDENT8.004.80Yes (X)Yes (X)$0$0$0
NICOLE FRANK
VICE PRESIDENT4.004.80Yes (X)Yes (X)$0$0$0
KELLIE DICKERSON
VICE PRESIDENT4.004.80Yes (X)Yes (X)$0$0$0
AIMEE BILLOW FORSYTHE
VICE PRESIDENT4.004.80Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$438,638TotReportableCompRltdOrgAmt
Total Other Compensation$58,405TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PHOENIX RENOVATION & RESTORATION
16250 FOSTER STREETOVERLAND PARKKS66085RENOVATIONS$3,840,081
CAMPUS COOKS
1400 S WOLF RD 400WHEELINGIL60090FOOD SERVICE$3,563,164
BRAUN & BUTLER CONSTRUCTION
300 HAZELWOOD ST STE 100LEANDERTX78641RENOVATIONS$2,076,436
COLLEGE CHEFS LLC
411 E PARK ST SUITE 100CHAMPAIGNIL61820FOOD SERVICE$2,040,712
MCKINNEY YORK ARCHITECTS
1301 E 7TH STREETAUSTINTX78702ARCHITECTURAL SERVICES$599,086
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K10CntrctRcvdGreaterThan100KCnt
All Other Contributions$1,517,088AllOtherContributionsAmt
Total Contributions$1,517,088TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING FEES900099$18,911,423$18,911,423
HOUSE CORP PROGRAM FEES900099$1,611,741$1,611,741
RENTAL INCOME FROM AFFILIATES531110$220,760$220,760
FieldValueIRS element (for citing)
Total Program Service Revenue$20,743,924TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$105,124TotalRevenueColumnAmt
Unrelated Business Revenue$105,124UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$16,195OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$24,162OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$7,967OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$7,967TotalRevenueColumnAmt
Exclusion-$7,967ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GAIN ON CASUALTY LOSS900099$4,463,717$4,463,717
OTHER INCOME900099$192,381$192,381
FieldValueIRS element (for citing)
Other Revenue Total$4,656,098OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,014,267TotalRevenueColumnAmt
Related Or Exempt Func Income$25,400,022RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$105,124UnrelatedBusinessRevenueAmt
Exclusion-$7,967ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$5,527TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$127,147TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,870,531TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$162,914TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$137,692TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$936TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$67,953TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$58,295TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$144,248TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$10,873TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$20,430TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$490,882TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$5,860,885TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$92,216TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$150TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,356,543TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,658,942TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,513,107TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEAL SERVICE EXPENSE$6,452,333
BAD DEBT EXPENSE$548,713
CREDIT CARD FEES$449,934
MISCELLANEOUS EXPENSE$84,720

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$49,730TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,164,701TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$560,795BOYAmt
EOY$893,213EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,994,733BOYAmt
EOY$8,059,478EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$26,200BOYAmt
EOY$655,017EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,004,980BOYAmt
EOY$4,840,363EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$13,617BOYAmt
EOY$13,617EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$109,638,254LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$46,754,741LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$64,923,394BOYAmt
EOY$62,883,513EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,215,071BOYAmt
EOY$1,238,419EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,487,194BOYAmt
EOY$13,938,613EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$75,225,984BOYAmt
EOY$92,522,233EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$899,463BOYAmt
EOY$3,409,769EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$79,367BOYAmt
EOY$83,042EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$46,110,507BOYAmt
EOY$56,356,013EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,241,160BOYAmt
EOY$3,172,022EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$51,330,497BOYAmt
EOY$63,020,846EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$23,869,287BOYAmt
EOY$28,846,370EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$26,200BOYAmt
EOY$655,017EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$23,895,487BOYAmt
EOY$29,501,387EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$75,225,984BOYAmt
EOY$92,522,233EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,849,566ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$2,756,333OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,078,033OtherCostOrOtherBasisAmt
Book Value$4,078,033BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$86,673,145OtherCostOrOtherBasisAmt
Depreciation$30,499,987DepreciationAmt
Book Value$56,173,158BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,136,066OtherCostOrOtherBasisAmt
Depreciation$2,491,463DepreciationAmt
Book Value$644,603BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,751,010OtherCostOrOtherBasisAmt
Depreciation$13,763,291DepreciationAmt
Book Value$1,987,719BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$62,883,513TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (5 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$197,494
CONSTRUCTION IN PROGRESS$9,553,900
LOAN CLOSING COSTS$79,387
INTEREST RATE DERIVATIVE$2,204,862
RIGHT OF USE ASSETS, NET$1,902,970
FieldValueIRS element (for citing)
Total Book Value Other Assets$13,938,613TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO RELATED ORGANIZATIONS$154,009
DEPOSITS$1,045,706
RIGHT OF USE - LIABILITY$1,972,307
FieldValueIRS element (for citing)
Total Liability$3,172,022TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$29,762,232TotalRevEtcAuditedFinclStmtAmt
Other Revenue$2,758,311OtherRevenueAmt
Revenue Not Reported$2,758,311RevenueNotReportedAmt
Revenue Subtotal$27,003,921RevenueSubtotalAmt
Investment Expenses Not Incld$1,238InvestmentExpensesNotIncldAmt
Other Revenues Not Included$9,108OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$10,346RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$27,014,267TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,156,332TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,977OtherExpensesIncludedAmt
Expenses Not Reported$1,977ExpensesNotReportedAmt
Expenses Subtotal$24,154,355ExpensesSubtotalAmt
Investment Expenses Not Incld2$1,238InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$9,108OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$10,346ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$24,164,701TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE HOUSING CORPORATION HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING STANDARDS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CHANGE IN FAIR VALUE OF INTEREST RATE DERIVATIVE 1,262,267. NET ASSET CONTRIBUTION FROM DISSOLVED FACILITY CORPORATIONS 1,496,044.
PART XI, LINE 4B - OTHER ADJUSTMENTS:OTHER RECONCILING ITEMS 9,108.
PART XII, LINE 2D - OTHER ADJUSTMENTS:NET ASSET DISTRIBUTION FROM DISSOLVED FACILITY CORPORATIONS 1,977.
PART XII, LINE 4B - OTHER ADJUSTMENTS:OTHER RECONCILING ITEMS 9,108.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
Agrmt Prof Fundraising Acty0AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1PENNINGTON & COMPANY INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 GATEWAY DRIVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
ActivityFUNDRAISING CAMPAIGNActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$1,404,200GrossReceiptsAmt
Retained By Contractor$138,862RetainedByContractorAmt
Net To Organization$1,265,338NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$1,404,200TotalGrossReceiptsAmt
Total Retained By Contractors$138,862TotalRetainedByContractorsAmt
Total Net To Organization$1,265,338TotalNetToOrganizationAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JENNIFER SCHMALTZ
VICE PRESIDENT$0$162,583$0$0$0$0$0$7,884$0$12,541$0$183,008$0$0
JEFFREY RISSER
CHIEF FINANCIAL OFFICER$0$161,168$0$0$0$0$0$8,177$0$11,855$0$181,200$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S EXECUTIVE DIRECTOR IS COMPENSATED THROUGH KAPPA ALPHA THETA FRATERNITY. THE ORGANIZATION ALSO USED THE SERVICES OF KAPPA ALPHA THETA FRATERNITY'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER (A RELATED ORGANIZATION, SEE SCHEDULE R). THE FRATERNITY ESTABLISHES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER USING A COMPENSATION COMMITTEE, REVIEW OF FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE COMPENSATION COMMITTEE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A:THE ORGANIZATION REIMBURSES KAPPA ALPHA THETA FRATERNITY FOR THE USE OF THEIR EMPLOYEES. THE REIMBURSEMENT OF SHARED EMPLOYEES HAS BEEN PROPERLY REPORTED ON SCHEDULE R, PART V, LINE 1
FORM 990, PART VI, SECTION A, LINE 6THE RELATED FRATERNITY HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE FRATERNITY'S GOVERNING BODY. THE FRATERNITY'S EXECUTIVE DIRECTOR IS AUTOMATICALLY ON THE BOARD OF DIRECTORS OF THE ORGANIZATION BY VIRTUE OF THEIR POSITION ON THE FRATERNITY'S GOVERNING BODY. ONE COUNCIL MEMBER IS SELECTED BY ALL OF THE COUNCIL AND TWO MEMBERS ARE APPOINTED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7ATHE RELATED FRATERNITY HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE FRATERNITY'S GOVERNING BODY. THE FRATERNITY'S EXECUTIVE DIRECTOR IS AUTOMATICALLY ON THE BOARD OF DIRECTORS OF THE ORGANIZATION BY VIRTUE OF THEIR POSITION ON THE FRATERNITY'S GOVERNING BODY. ONE COUNCIL MEMBER IS SELECTED BY ALL OF THE COUNCIL AND TWO MEMBERS ARE APPOINTED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE ORGANIZATION'S OFFICERS PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REVIEWS THE POLICY AND ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1024 AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:NET ASSET CONTRIBUTION FROM DISSOLVED FACILITY CORPORATIONS 1,494,067. CHANGE IN FAIR VALUE OF INTEREST RATE DERIVATIVE 1,262,266.
FORM 990, PART XII, LINE 2C:THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
KAPPA ALPHA THETA FRATERNITY INC
8740 FOUNDERS RDINDIANAPOLISIN46268361305568NATIONAL FRATERNITY ORGANIZATIONIN501(C)(7)0
ETA LAMBDA FACILITIES CORPORATION OF KAPPA ALPHA THETA
8740 FOUNDERS RDINDIANAPOLISIN46268510513776HOUSE FACILITY CORPORATIONCA501(C)(7)Yes (1)KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION
ZETA IOTA HOUSE CORPORATION OF KAPPA ALPHA THETA FRATERNITY INC
8740 FOUNDERS RDINDIANAPOLISIN46268475178072HOUSE FACILITY CORPORATIONVA501(C)(7)Yes (1)KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION
KAPPA ALPHA THETA PHI HOUSE CORPORATION
8740 FOUNDERS RDINDIANAPOLISIN46268946078694HOUSE FACILITY CORPORATIONCA501(C)(7)Yes (1)KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd