KAPPA KAPPA GAMMA FRATERNITY INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- KAPPA KAPPA GAMMA FRATERNITY INC (EIN 31-4221880)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-02-09
- IRS object ID
- 202010409349300201
- Schema version
- 2018v3.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-02-09T09:51:13-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 341827159 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GILMORE JASION MAHLER LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1785 INDIAN WOOD CIRCLE | AddressLine1Txt |
| City | MAUMEE | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43537 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 314221880 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAPPA KAPPA GAMMA FRATERNITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | KAPP | BusinessNameControlTxt |
| Phone | 6142286515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6640 RIVERSIDE DRIVE NO 200 | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARI KITTRELL POOLE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6142286515 | PhoneNum |
| Signature | 2020-02-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | HEIDI FERGUSON | PreparerPersonNm |
| PTIN | P00410007 | PTIN |
| Phone | 4197942000 | PhoneNum |
| Preparation | 2020-01-20 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 162.224.209.28 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-02-09 | IPDt |
| IP Tm | 09:51:09 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 0DA5BE3B2CCB5383AC1C7EF1F77F4622B2B6D407 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KARI KITTRELL POOLE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6640 RIVERSIDE DRIVE NO 200 | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,901,945 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.KAPPAKAPPAGAMMA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1870 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | KAPPA KAPPA GAMMA IS AN ORGANIZATION OF WOMEN, WHICH SEEKS FOR EVERY MEMBER THROUGHOUT HER LIFE BONDS OF FRIENDSHIP, MUTUAL SUPPORT, OPPORTUNITIES FOR SELF-GROWTH, RESPECT FOR INTELLECTUAL DEVELOPMENT, AND AN UNDERSTANDING OF AND AN ALLEGIANCE TO POSITIVE ETHICAL PRINCIPLES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 82 | TotalEmployeeCnt |
| Total Volunteers | 275 | TotalVolunteersCnt |
| Total Gross UBI | $1,089,226 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $791,593 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,333,714 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,750,082 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,320,174 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,032,411 | PYInvestmentIncomeAmt |
| CY Investment Income | $400,055 | CYInvestmentIncomeAmt |
| PY Other Revenue | $850,975 | PYOtherRevenueAmt |
| CY Other Revenue | $950,926 | CYOtherRevenueAmt |
| PY Total Revenue | $8,425,061 | PYTotalRevenueAmt |
| CY Total Revenue | $8,004,869 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,964 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,750 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,115,768 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,211,888 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,479,650 | PYOtherExpensesAmt |
| CY Other Expenses | $6,604,781 | CYOtherExpensesAmt |
| PY Total Expenses | $8,604,382 | PYTotalExpensesAmt |
| CY Total Expenses | $8,820,419 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$179,321 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$815,550 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,514,969 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,667,884 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,205,145 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,208,535 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,309,824 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,459,349 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O.KAPPA KAPPA GAMMA IS AN ORGANIZATION OF WOMEN, WHICH SEEKS FOR EVERY MEMBER THROUGHOUT HER LIFE BONDS OF FRIENDSHIP, MUTUAL SUPPORT, OPPORTUNITIES FOR SELF-GROWTH, RESPECT FOR INTELLECTUAL DEVELOPMENT, AND AN UNDERSTANDING OF AND AN ALLEGIANCE TO POSITIVE ETHICAL PRINCIPLES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBER SERVICES: PROVIDES FUNDS FOR EXTENSION OF THE ORGANIZATION ONTO NEW CAMPUSES, SPECIAL TASK FORCES THAT ADDRESS RELEVANT ISSUES PERTAINING TO OUR MEMBERSHIP, SPECIFIC AREAS OF CHAPTER AND ALUMNAE ASSISTANCE, AND THE EXPENSES OF THE FRATERNITY COUNCIL AND OTHER VOLUNTEER COMMITTEES. THE FRATERNITY HAS A TOTAL MEMBERSHIP OF MORE THAN 294,000 WOMEN INITIATED SINCE ITS FOUNDING, WITH 144 ACTIVE COLLEGIATE CHAPTERS IN THE UNITED STATES AND CANADA AND MORE THAN 242 ALUMNAE ASSOCIATIONS WORLDWIDE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | COMMUNICATION: PROVIDES FUNDS TO PUBLISH THE KEY, THE OFFICIAL MAGAZINE OF THE FRATERNITY. THE KEY IS THE MAIN SOURCE OF COMMUNICATION TO THE MEMBERS OF KAPPA KAPPA GAMMA FRATERNITY AND IT HIGHLIGHTS MEMBER ACHIEVEMENTS, AVAILABLE LEADERSHIP AND EDUCATIONAL PROGRAMS, AND NEWS REGARDING THE ORGANIZATION. THE KEY IS SENT THREE TIMES A YEAR TO EVERY MEMBER OF THE FRATERNITY. PROVIDES FUNDS FOR THE WWW.KAPPAKAPPAGAMMA.ORG WEBSITE, EMAIL, SOCIAL MEDIA, AND ALL MANNERS OF COMMUNICATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEADERSHIP, EDUCATIONAL AND TRAINING CONFERENCES, AND GENERAL CONVENTION: PROVIDES FUNDS FOR THE CONTINUATION OF COLLEGIATE AND ALUMNAE EDUCATION AND TRAINING. TRAINING OCCURS BOTH IN-PERSON AND ONLINE. ALSO PROVIDES FUNDS FOR LEADERSHIP AND TRAINING CONFERENCES AND GENERAL CONVENTION. THE PURPOSE OF THE GENERAL CONVENTION IS TO ELECT MEMBERS OF THE FRATERNITY COUNCIL AND DISTRICT DIRECTORS, ADOPT THE BIENNIAL BUDGET, CONSIDER REPORTS, PROVIDE LEADERSHIP TRAINING AND TRANSACT SUCH BUSINESS AS MAY PROPERLY BE PROPOSED. THE PURPOSE OF THE EDUCATIONAL AND TRAINING CONFERENCES IS TO PROVIDE OUR MEMBERSHIP WITH IN-PERSON LEADERSHIP OR EDUCATIONAL TRAINING AND PROVIDE OPPORTUNITIES TO LEARN FROM AND INTERACT WITH OTHER MEMBERS OF THE ORGANIZATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 37 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 82 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Initiation Fees And Cap Contri | $1,211,930 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HEATHER ROOT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6142286515 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6640 RIVERSIDE DRIVE SUITE 200 | AddressLine1Txt |
| City | DUBLIN | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43017 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| GAIL SIMPSON OWEN | |||||||
| PRESIDENT | 10.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MOLLY BECHTEL | |||||||
| VICE PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TIFF PANNIER HORTIN | |||||||
| VICE PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARY PAT ROONEY | |||||||
| VICE PRESIDENT | 10.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SUSAN L PILE | |||||||
| VICE PRESIDENT | 10.00 | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AMY JOHNSON SUTTON | |||||||
| TREASURER | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KARI KITTRELL POOLE | |||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $156,554 | $0 | $15,918 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $156,554 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $15,918 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BRACKETT BUILDERS INC | |||||
| 185 MARYBILL DR | TROY | OH | 45373 | CONSTRUCTION | $431,545 |
| VORYS SATER SEYMOUR AND PEASE | |||||
| 52 E GAY ST | COLUMBUS | OH | 43215 | LEGAL | $152,295 |
| THE LANE PRESS INC | |||||
| PO BOX 130 | BURLINGTON | VT | 05402 | MAGAZINE PRINTING | $139,308 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,333,714 | RelatedOrganizationsAmt |
| Total Contributions | $1,333,714 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $3,459,505 | $3,459,505 |
| INSURANCE FEES FROM MEMBERS | 524298 | $1,083,102 | $1,083,102 |
| REGISTRATION FEES | 900099 | $711,715 | $711,715 |
| RENT FROM RELATED PARTY | 531390 | $65,852 | $65,852 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,320,174 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $278,004 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $278,004 | UnrelatedBusinessRevenueAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $680,732 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $680,732 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,975,199 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,853,109 | SecuritiesAmt |
| Other | $39 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $122,090 | SecuritiesAmt |
| Other | -$39 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $122,051 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $122,090 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$39 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $67,462 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $43,928 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,534 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,534 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| RELATED PARTY COST BASED REIMBURS | 900099 | $223,578 | $223,578 | |
| ADVERTISING INCOME | 541800 | $13,700 | $5,300 | $8,400 |
| HOUSE BOARD FORUM | 900099 | $8,850 | $8,850 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $532 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $532 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $246,660 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,004,869 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,581,968 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $1,089,226 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$39 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,750 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $172,472 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,709,283 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,584 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,447 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,102 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,645 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,800 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,758 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,245 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $335,313 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,840 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $564,873 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,129 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,525 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $213,784 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $898,410 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| FRATERNITY EDUC & CONF | $2,522,549 |
| CHAPTER & ALUMNAE ASSIS | $1,011,018 |
| COLONIZATION & INSTALLA | $390,537 |
| KEY PRINTING & PUBLICAT | $281,341 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,014 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,820,419 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,944 | BOYAmt |
| EOY | $162,211 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $684,448 | BOYAmt |
| EOY | $185,127 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,254 | BOYAmt |
| EOY | $99,937 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,382 | BOYAmt |
| EOY | $31,382 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $299,743 | BOYAmt |
| EOY | $306,038 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,602,554 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,167,254 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,503,056 | BOYAmt |
| EOY | $1,435,300 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,730,567 | BOYAmt |
| EOY | $5,283,708 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,317,644 | BOYAmt |
| EOY | $2,139,676 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $337,931 | BOYAmt |
| EOY | $2,024,505 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,514,969 | BOYAmt |
| EOY | $11,667,884 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,751,935 | BOYAmt |
| EOY | $1,133,153 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,286 | BOYAmt |
| EOY | $281,445 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,715 | BOYAmt |
| EOY | $121,988 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $249,712 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $293,209 | BOYAmt |
| EOY | $422,237 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,205,145 | BOYAmt |
| EOY | $2,208,535 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,309,824 | BOYAmt |
| EOY | $9,459,349 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,309,824 | BOYAmt |
| EOY | $9,459,349 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,514,969 | BOYAmt |
| EOY | $11,667,884 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$815,550 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$34,925 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $24,425,961 | BeginningYearBalanceAmt |
| Contributions | $527,349 | ContributionsAmt |
| Investment Earnings Or Losses | $1,244,073 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $694,234 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $277,223 | AdministrativeExpensesAmt |
| End Year Balance | $25,225,926 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $22,295,676 | BeginningYearBalanceAmt |
| Contributions | $367,522 | ContributionsAmt |
| Investment Earnings Or Losses | $2,570,620 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $636,080 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $171,777 | AdministrativeExpensesAmt |
| End Year Balance | $24,425,961 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $19,398,538 | BeginningYearBalanceAmt |
| Contributions | $1,353,970 | ContributionsAmt |
| Investment Earnings Or Losses | $2,301,911 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $609,048 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $149,695 | AdministrativeExpensesAmt |
| End Year Balance | $22,295,676 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,517,237 | BeginningYearBalanceAmt |
| Contributions | $570,592 | ContributionsAmt |
| Investment Earnings Or Losses | -$959,732 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $576,594 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $152,965 | AdministrativeExpensesAmt |
| End Year Balance | $19,398,538 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $20,624,059 | BeginningYearBalanceAmt |
| Contributions | $372,592 | ContributionsAmt |
| Investment Earnings Or Losses | $278,834 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $605,600 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $152,648 | AdministrativeExpensesAmt |
| End Year Balance | $20,517,237 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.01530 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.82970 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.15500 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $710,934 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,574 | DepreciationAmt |
| Book Value | $641,360 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,412,690 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,029,975 | DepreciationAmt |
| Book Value | $382,715 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $478,930 | OtherCostOrOtherBasisAmt |
| Depreciation | $67,705 | DepreciationAmt |
| Book Value | $411,225 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,435,300 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| FUND OF FUNDS | $549,343 | C |
| HEDGE FUND LTD PRT | $362,337 | C |
| ARTISAN INTL VALUE FUND | $633,583 | F |
| PARNASSUS CORE | $594,413 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $2,139,676 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INTEREST RECEIVABLE | $6,761 |
| DUE FROM FOUNDATION | $100,657 |
| OTHER ASSETS - ART WORK | $7,870 |
| ISU HOUSE PROJECT | $1,906,642 |
| GIFTS IN KIND | $2,575 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,024,505 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO FOUNDATION | $83,005 |
| DEFERRED RENT | $339,232 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $422,237 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $7,753,536 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$34,925 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$34,925 | RevenueNotReportedAmt |
| Revenue Subtotal | $7,788,461 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $30,758 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $185,650 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $216,408 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,004,869 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,604,011 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$185,650 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$185,650 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,789,661 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $30,758 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $30,758 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $8,820,419 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 1B: | KAPPA KAPPA GAMMA FRATERNITY HOLDS ASSETS FOR CERTAIN ALUMNAE ASSOCIATIONS AND CHAPTER HOUSE CORPORATIONS THAT DO NOT HAVE ACTIVE HOUSE BOARDS. THE FUNDS HAVE BEEN TRANSFERRED TO BE HELD FOR THE USE OF THOSE CHAPTERS. |
| PART V, LINE 4: | KAPPA KAPPA GAMMA FOUNDATION, A RELATED ORGANIZATION, MAINTAINS AND ADMINISTERS ENDOWMENTS THAT ARE USED FOR THE LEADERSHIP ACADEMY FOR THE KAPPA KAPPA GAMMA FRATERNITY. THE FUNDS ARE RAISED AND GRANTED BY THE KAPPA KAPPA GAMMA FOUNDATION. THE KAPPA KAPPA GAMMA FRATERNITY MUST APPLY FOR THE GRANTS BEFORE RECEIVING THE FUNDS. |
| PART X, LINE 2: | THE FRATERNITY IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION, AND HAS OBTAINED EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE U.S. INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES, NOT DIRECTLY RELATED TO ITS TAX-EXEMPT PURPOSE, IS SUBJECT TO FEDERAL INCOME TAXES. NET INVESTMENT INCOME IS ALSO SUBJECT TO INCOME TAXES, EXCEPT TO THE EXTENT SUCH INCOME IS SET ASIDE AND UTILIZED FOR TAX-EXEMPT PURPOSES. GUIDANCE ISSUED BY THE FASB REQUIRES THE FRATERNITY TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF UNCERTAIN TAX POSITION THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST, NO TAX LIABILITY IS RECORDED. THE FRATERNITY HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE FRATERNITY DOES NOT EXPECT THE TOTAL AMOUNT OF UNCERTAIN TAX POSITIONS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FRATERNITY RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. THE FRATERNITY DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2019 AND 2018. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD -43,928. COST BASED REIMBURSEMENT 223,578. CONTRA EXP FOR BOOKS 6,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST-BASED REIMBURSEMENT FROM FOUNDATION -223,578. COST OF GOODS SOLD 43,928. CONTRA EXP FOR BOOKS -6,000. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KARI KITTRELL POOLE | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $156,554 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $11,310 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $4,608 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $172,472 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | ARTICLE VI FRATERNITY COUNCIL: THE ADMINISTRATION OF THE AFFAIRS OF THE FRATERNITY SHALL BE VESTED IN THE TRUSTEES KNOWN AS THE FRATERNITY COUNCIL, WHO ARE ELECTED OFFICERS OF THE FRATERNITY. IN THE INTERIM BETWEEN GENERAL CONVENTIONS, FRATERNITY BUSINESS AND PROPERTY SHALL BE MANAGED BY OR UNDER THE DIRECTION OF THE FRATERNITY COUNCIL, EXCEPT WHERE THE LAW, THE FRATERNITY ARTICLES OF INCORPORATION, BYLAWS OR STANDING RULES REQUIRE THAT AN ACTION BE AUTHORIZED BY THE GENERAL CONVENTION. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE FRATERNITY HAS A TOTAL MEMBERSHIP OF MORE THAN 294,000 WOMEN INITIATED SINCE ITS FOUNDING, WITH 144 ACTIVE COLLEGIATE CHAPTERS IN THE UNITED STATES AND CANADA AND MORE THAN 242 ALUMNAE ASSOCIATIONS WORLDWIDE. THE GENERAL CONVENTION NOMINATES THE MEMBERS OF THE GOVERNING BODY FOR THE KAPPA KAPPA GAMMA FRATERNITY. GENERAL CONVENTION IS COMPRISED OF THE FOLLOWING VOTING MEMBERS IN GOOD STANDING, ENTITLED TO ONE VOTE, AND VOTING IN PERSON: 1. FRATERNITY COUNCIL 2. DISTRICT DIRECTORS 3. CONTENT DIRECTORS 4. CHAIRMEN OF STANDING COMMITTEES 5. RETIRING LEADERSHIP CONSULTANTS 6. ONE DELEGATE FROM EACH CHAPTER IN GOOD STANDING 7. ONE DELGATE FROM EACH ALUMNAE ASSOCIATION IN GOOD STANDING DESIRING REPRESENTATION. THE ALUMNAE ASSOCIATIONS SHALL EACH BE ENTITLED TO ONE VOTE. ANY ACTION TO AMEND THE FRATERNITY ARTICLES OF INCORPORATION AND BYLAWS IS SUBJECT TO THE APPROVAL OF A MAJORITY VOTE OF THE GENERAL CONVENTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | SEE NARRATIVE FOR PART VI, SECTION A, LINE 6. |
| FORM 990, PART VI, SECTION A, LINE 7B | SEE NARRATIVE FOR PART VI, SECTION A, LINE 6. |
| FORM 990, PART VI, SECTION B, LINE 11B | UPON COMPLETION OF THE TAX RETURN BY AN INDEPENDENT TAX PREPARER, MANAGEMENT PERFORMS A DETAILED REVIEW OF THE FORM 990. THE FINAL FORM 990 AS FILED WITH THE IRS IS THEN PROVIDED TO EVERY VOTING MEMBER OF THE FRATERNITY COUNCIL, WHICH IS THE ORGANIZATION'S GOVERNING BODY. THE FRATERNITY COUNCIL REVIEWS THE FORM 990 WITH THE ASSISTANCE OF THE INDEPENDENT TAX PREPARER. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE FRATERNITY COUNCIL, FRATERNITY FINANCE COMMITTEE MEMBERS, MANAGERS AND OFFICERS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. EACH COUNCIL MEMBER, FINANCE COMMITTEE MEMBER, MANAGER AND OFFICER INDICATES WHETHER THERE ARE ANY CONFLICTS AND THESE CONFLICTS ARE REVIEWED BY THE COUNCIL. IF ANY CONFLICTS EXIST, THAT INDIVIDUAL DOES NOT PARTICIPATE IN THE DECISION INVOLVING THE RELATED PARTY. |
| FORM 990, PART VI, SECTION B, LINE 15A | IN FY 2019, THE ORGANIZATION REVIEWED AND APPROVED THE EXECUTIVE DIRECTOR'S COMPENSATION UTILIZING SALARY SURVEYS THAT INCLUDED SIMILAR ORGANIZATIONS IN THEIR DELIBERATION PROCESS. THE ORGANIZATION DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, LINE 15B HAS BEEN ANSWERED "NO" PER THE FORM 990 INSTRUCTIONS. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE 990, AUDITED FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST AND AFTER THE BOARD OF TRUSTEES HAVE REVIEWED THE REQUEST FOR APPROVAL. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS MAY BE MADE AVAILABLE UPON REQUEST AND AFTER COUNCIL APPROVAL. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| KAPPA KAPPA GAMMA FOUNDATION | ||||||||||
| 6640 RIVERSIDE DRIVE SUITE 200 | DUBLIN | OH | 43017 | 316049792 | EDUCATION | OH | 501(C)(3) | LINE 7 | KAPPA KAPPA GAMMA FRATERNITY | 0 |
| KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION | ||||||||||
| 6640 RIVERSIDE DRIVE SUITE 200 | DUBLIN | OH | 43017 | 831084242 | HOUSING | OH | 501(C)(7) | KAPPA KAPPA GAMMA FRATERNITY | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| KAPPA KAPPA GAMMA FOUNDATION | ||
| C | $1,333,714 | COST |
| KAPPA KAPPA GAMMA FOUNDATION | ||
| Q | $223,578 | COST |
| KAPPA KAPPA GAMMA FOUNDATION | ||
| J | $65,802 | COST |