2019-02-05T09:10:22-06:00 2018-06-30 341827159 GILMORE JASION MAHLER LTD 1715 INDIAN WOOD CIRCLE STE 100 MAUMEE OH 43537 990 2017-07-01 314221880 KAPPA KAPPA GAMMA FRATERNITY KAPP 6142286515 6640 RIVERSIDE DRIVE NO 200 DUBLIN OH 43017 KARI KITTRELL POOLE EXECUTIVE DIRECTOR 6142286515 2019-02-05 1 HEIDI FERGUSON P00410007 4197942000 2019-02-02 70.61.47.2 2019-02-05 09:09:48 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 0894DEE95462A49BCE21A58B781C07A82D502D8C 2017 2019-02-21 02:37:17Z KARI KITTRELL POOLE 6640 RIVERSIDE DRIVE NO 200 DUBLIN OH 43017 10627462 0 X WWW.KAPPAKAPPAGAMMA.ORG X 1870 OH 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. 6 6 78 275 926241 0 727144 791593 4810085 5750082 133300 1032411 910612 850975 6581141 8425061 4014 8964 0 0 2037696 2115768 0 0 0 4792934 6479650 6834644 8604382 -253503 -179321 11751989 12514969 1536023 2205145 10215966 10309824 X 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. 0 0 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 287,000 WOMEN INITIATED SINCE ITS FOUNDING, WITH 141 ACTIVE COLLEGIATE CHAPTERS IN THE UNITED STATES AND CANADA AND MORE THAN 248 ALUMNAE ASSOCIATIONS WORLDWIDE. 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. 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. 0 1 0 0 0 0 0 1 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 28 0 1 78 1 1 1 0 0 0 0 1210060 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X HEATHER ROOT 6142286515 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 BETH UPHOFF BLACK PRESIDENT 10.00 10.00 X X 0 0 0 ELIZABETH BAILEY VICE PRESIDENT 10.00 X X 0 0 0 NANCY EYERMANN FOLAND VICE PRESIDENT 10.00 10.00 X X 0 0 0 GAIL SIMPSON OWEN VICE PRESIDENT 10.00 10.00 X X 0 0 0 SUSAN L PILE VICE PRESIDENT 10.00 X X 0 0 0 PEGGY SCANLON CABANISS TREASURER 10.00 X X 0 0 0 KARI KITTRELL POOLE EXECUTIVE DIRECTOR 40.00 X 117813 0 12833 117813 0 12833 1 0 0 0 BRACKETT BUILDERS INC 185 MARYBILL DR TROY OH 45373 CONSTRUCTION 994720 THE LANE PRESS INC PO BOX 130 BURLINGTON VT 05402 MAGAZINE PRINTING 264871 VORYS SATER SEYMOUR AND PEASE 52 E GAY ST COLUMBUS OH 43215 LEGAL 261467 BKG HOLDINGS LLC DBA BARTHA 600 N CASSADY COLUMBUS OH 43219 AV CONTRACTING 160617 4 756893 34700 791593 MEMBERSHIP DUES 900099 3391226 3391226 REGISTRATION FEES 900099 1215383 1215383 INSURANCE FEES FROM MEMBERS 524296 1123106 1123106 RENT FROM RELATED PARTY 531390 20367 20367 5750082 257707 257707 664934 664934 1811500 1057754 1573128 521422 238372 536332 774704 774704 59130 107851 -48721 -48721 RELATED PARTY COST BASED REIMBURS 900099 216125 216125 ADVERTISING INCOME 541800 16800 13200 3600 MISCELLANEOUS INCOME 900099 1837 1837 234762 8425061 5981244 926241 725983 8964 130646 1674565 86558 89992 134007 286840 32600 32361 51136 410290 89975 445646 32836 56459 226152 955898 FRATERNITY EDUC & CONF 2279460 CHAPTER & ALUMNAE ASSIS 751604 COLONIZATION & INSTALLA 537529 KEY PRINTING & PUBLICAT 266920 23944 8604382 204995 360944 1077477 684448 222967 249254 31382 31382 351600 299743 2550292 1047236 952013 1503056 3227821 6730567 5589823 2317644 93911 337931 11751989 12514969 929478 1751935 239729 44286 310108 115715 56708 293209 1536023 2205145 X 10215966 10309824 10215966 10309824 11751989 12514969 -179321 273179 0 X 0 1 X 1 0 0 1 22295676 367522 2570620 636080 171777 24425961 19398538 1353970 2301911 609048 149695 22295676 20517237 570592 -959732 576594 152965 19398538 20624059 372592 278834 605600 152648 20517237 18390995 132587 2793087 553575 139035 20624059 0.01440 0.83550 0.15000 0 1 1 679299 23349 655950 1460337 997492 462845 410656 26395 384261 1503056 FUND OF FUNDS 534215 C HEDGE FUND LTD PARTNERSHIP 353583 C ARTISAN INTL VALUE FUND 658076 F MATTHEWS ASIA DIVIDEND 771770 F 2317644 DUE TO FOUNDATION 128610 DEFERRED RENT 164599 293209 X 8557605 273179 -32361 240818 8316787 108274 108274 8425061 8463747 -108274 -108274 8572021 32361 32361 8604382 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, 2018 AND 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT EXPENSE -32,361. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -107,851. COST BASED REIMBURSEMENT 216,125. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST-BASED REIMBURSEMENT FROM FOUNDATION -216,125. COST OF GOODS SOLD 107,851. 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 280,000 WOMEN INITIATED SINCE ITS FOUNDING, WITH 141 ACTIVE COLLEGIATE CHAPTERS IN THE UNITED STATES AND CANADA AND MORE THAN 248 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 2018, 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. 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 0 1 1 0 0 0 0 0 0 1 0 1 1 1 1 1 1 0 0 KAPPA KAPPA GAMMA FOUNDATION C 756893 COST KAPPA KAPPA GAMMA FOUNDATION Q 234716 COST