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KAPPA KAPPA GAMMA FRATERNITY INC: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
KAPPA KAPPA GAMMA FRATERNITY INC (EIN 31-4221880)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-02-20
IRS object ID
201800519349300310
Schema version
2016v3.0
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)
Return2018-02-20T09:29:39-06:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341827159PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1GILMORE JASION MAHLER LTDBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11715 INDIAN WOOD CIRCLE STE 100AddressLine1Txt
CityMAUMEECityNm
State AbbreviationOHStateAbbreviationCd
ZIP43537ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN314221880EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAPPA KAPPA GAMMA FRATERNITYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKAPPBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16640 RIVERSIDE DRIVE No 200AddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKari Kittrell PoolePersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone6142286515PhoneNum
Signature2018-02-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHEIDI FERGUSONPreparerPersonNm
PTINP00410007PTIN
Phone4197942000PhoneNum
Preparation2018-02-20PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address70.61.47.2IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-02-20IPDt
IP Tm09:29:11IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id6743249C22048FBA2C13B0BA4D29A5A5CA526A46AtSubmissionCreationDeviceId
At Submission Filing Device Id0894DEE95462A49BCE21A58B781C07A82D502D8CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKari Kittrell PoolePrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16640 RIVERSIDE DRIVE No 200AddressLine1Txt
CityDUBLINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$7,698,616GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website Addresswww.kappakappagamma.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1870FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionSee 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.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee76TotalEmployeeCnt
Total Volunteers275TotalVolunteersCnt
Total Gross UBI$857,281TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$719,433PYContributionsGrantsAmt
CY Contributions Grants$727,144CYContributionsGrantsAmt
PY Program Service Revenue$5,671,696PYProgramServiceRevenueAmt
CY Program Service Revenue$4,810,085CYProgramServiceRevenueAmt
PY Investment Income$57,784PYInvestmentIncomeAmt
CY Investment Income$133,300CYInvestmentIncomeAmt
PY Other Revenue$917,878PYOtherRevenueAmt
CY Other Revenue$910,612CYOtherRevenueAmt
PY Total Revenue$7,366,791PYTotalRevenueAmt
CY Total Revenue$6,581,141CYTotalRevenueAmt
PY Grants And Similar Paid$5,038PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$4,014CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,818,398PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,037,696CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$5,232,373PYOtherExpensesAmt
CY Other Expenses$4,792,934CYOtherExpensesAmt
PY Total Expenses$7,055,809PYTotalExpensesAmt
CY Total Expenses$6,834,644CYTotalExpensesAmt
PY Revenues Less Expenses$310,982PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$253,503CYRevenuesLessExpensesAmt
Total Assets BOY$11,700,439TotalAssetsBOYAmt
Total Assets EOY$11,751,989TotalAssetsEOYAmt
Total Liabilities BOY$2,092,052TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,536,023TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,608,387NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,215,966NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionSee 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescMember 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 280,000 women initiated since its founding, with 141 active collegiate chapters in the United States and Canada and more than 245 alumnae associations worldwide.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescCommunication: 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

FieldValueIRS element (for citing)
DescLeadership, 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
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee76EmployeeCnt
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 Contributions0NondeductibleContributionsInd
Initiation Fees And Cap Contri$1,187,110InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org DocumentsYes (1)ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
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 CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Heather RootBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6142286515PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16640 Riverside Drive Suite 200AddressLine1Txt
CityDublinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd

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
Beth Uphoff Black
President10.0010.00Yes (X)Yes (X)$0$0$0
Elizabeth Bailey
Vice President10.00Yes (X)Yes (X)$0$0$0
Nancy Eyermann Foland
Vice President10.0010.00Yes (X)Yes (X)$0$0$0
Gail Simpson Owen
Vice President10.0010.00Yes (X)Yes (X)$0$0$0
Susan L Pile
Vice President10.00Yes (X)Yes (X)$0$0$0
Peggy Scanlon Cabaniss
Treasurer10.00Yes (X)Yes (X)$0$0$0
Kari Kittrell Poole
Executive Director40.00Yes (X)$108,836$0$12,336
FieldValueIRS element (for citing)
Total Reportable Comp From Org$108,836TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$12,336TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Vorys Sater Seymour and Pease
52 E Gay StColumbusOH43215Legal$190,784
THE LANE PRESS INC
PO BOX 130BURLINGTONVT05402MAGAZINE PRINTING$173,488
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Related Organizations$727,144RelatedOrganizationsAmt
Total Contributions$727,144TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Membership Dues900099$3,368,492$3,368,492
Insurance Fees from Members524296$1,065,120$1,065,120
Registration Fees900099$348,085$348,085
RENT FROM RELATED PARTY531390$28,388$28,388
FieldValueIRS element (for citing)
Total Program Service Revenue$4,810,085TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$178,360TotalRevenueColumnAmt
Unrelated Business Revenue$178,360UnrelatedBusinessRevenueAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$674,521TotalRevenueColumnAmt
Unrelated Business Revenue$674,521UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,053,818SecuritiesAmt
Other$1,218OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,098,950SecuritiesAmt
Other$1,146OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$45,132SecuritiesAmt
Other$72OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$45,060TotalRevenueColumnAmt
Exclusion-$45,060ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$24,308GrossSalesOfInventoryAmt
Cost Of Goods Sold$17,379CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,929TotalRevenueColumnAmt
Exclusion$6,929ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
Related Party Cost Based Reimburs900099$214,248$214,248
Advertising Income541800$14,900$10,500$4,400
Miscellaneous income900099$14$14
FieldValueIRS element (for citing)
Other Revenue Total$229,162OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,581,141TotalRevenueColumnAmt
Related Or Exempt Func Income$5,034,847RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$857,281UnrelatedBusinessRevenueAmt
Exclusion-$38,131ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$4,014TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$121,172TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,608,884TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$81,736TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$92,452TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$133,452TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$178,146TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,050TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$30,699TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$90,196TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$324,573TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$114,765TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$144,832TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$26,380TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$48,036TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$236,155TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$901,547TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
Fraternity ED & CONF$1,560,861
Chap & Alumnae Assistan$649,480
Key Printing & Publicat$220,760
Colonization & Installa$213,206

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$24,248TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,834,644TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$265,673BOYAmt
EOY$204,995EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,222,080BOYAmt
EOY$1,077,477EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$266,316BOYAmt
EOY$222,967EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$31,382BOYAmt
EOY$31,382EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$228,184BOYAmt
EOY$351,600EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,153,685LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,201,672LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,039,932BOYAmt
EOY$952,013EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,722,116BOYAmt
EOY$3,227,821EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,211,005BOYAmt
EOY$5,589,823EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$713,751BOYAmt
EOY$93,911EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,700,439BOYAmt
EOY$11,751,989EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,706,044BOYAmt
EOY$929,478EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$50,403BOYAmt
EOY$239,729EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$301,009BOYAmt
EOY$310,108EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$34,596BOYAmt
EOY$56,708EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,092,052BOYAmt
EOY$1,536,023EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,608,387BOYAmt
EOY$10,215,966EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,608,387BOYAmt
EOY$10,215,966EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,700,439BOYAmt
EOY$11,751,989EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$253,503ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$861,082NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
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

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$19,398,538BeginningYearBalanceAmt
Contributions$1,211,660ContributionsAmt
Investment Earnings Or Losses$2,289,223InvestmentEarningsOrLossesAmt
Grants Or Scholarships$609,048GrantsOrScholarshipsAmt
Administrative Expenses$149,696AdministrativeExpensesAmt
End Year Balance$22,140,677EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,517,237BeginningYearBalanceAmt
Contributions$570,592ContributionsAmt
Investment Earnings Or Losses-$959,732InvestmentEarningsOrLossesAmt
Grants Or Scholarships$576,594GrantsOrScholarshipsAmt
Administrative Expenses$152,965AdministrativeExpensesAmt
End Year Balance$19,398,538EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,624,059BeginningYearBalanceAmt
Contributions$372,592ContributionsAmt
Investment Earnings Or Losses$278,834InvestmentEarningsOrLossesAmt
Grants Or Scholarships$605,600GrantsOrScholarshipsAmt
Administrative Expenses$152,648AdministrativeExpensesAmt
End Year Balance$20,517,237EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,390,995BeginningYearBalanceAmt
Contributions$132,587ContributionsAmt
Investment Earnings Or Losses$2,793,087InvestmentEarningsOrLossesAmt
Grants Or Scholarships$553,575GrantsOrScholarshipsAmt
Administrative Expenses$139,035AdministrativeExpensesAmt
End Year Balance$20,624,059EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$17,142,080BeginningYearBalanceAmt
Contributions$251,629ContributionsAmt
Investment Earnings Or Losses$1,660,071InvestmentEarningsOrLossesAmt
Grants Or Scholarships$529,332GrantsOrScholarshipsAmt
Other Expenditures$0OtherExpendituresAmt
Administrative Expenses$133,453AdministrativeExpensesAmt
End Year Balance$18,390,995EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.89800PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.10200TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$82,229OtherCostOrOtherBasisAmt
Book Value$82,229BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,116,250OtherCostOrOtherBasisAmt
Depreciation$1,657,881DepreciationAmt
Book Value$458,369BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,627,190OtherCostOrOtherBasisAmt
Depreciation$1,263,345DepreciationAmt
Book Value$363,845BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$328,016OtherCostOrOtherBasisAmt
Depreciation$280,446DepreciationAmt
Book Value$47,570BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$952,013TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (9 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Fund of Funds$470,837C
Hedge Fund LTD Partnership$330,731C
SPDR S&P 500 ETF$617,799F
Vanguard Total Stock$604,578F
Oppenheimer Senior$595,605F
Artisan Intl Value Fund$667,294F
Matthews Asia Dividend$748,843F
Parnassus Core Eqty Fd$717,621F
Vanguard Growth Index fd$836,515F
FieldValueIRS element (for citing)
Total Book Value Securities$5,589,823TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to FoundationDesc
Amt$56,708Amt
FieldValueIRS element (for citing)
Total Liability$56,708TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,214,655TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$861,082NetUnrealizedGainsInvstAmt
Other Revenue-$30,699OtherRevenueAmt
Revenue Not Reported$830,383RevenueNotReportedAmt
Revenue Subtotal$6,384,272RevenueSubtotalAmt
Other Revenues Not Included$196,869OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$196,869RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$6,581,141TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,607,076TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included-$196,869OtherExpensesIncludedAmt
Expenses Not Reported-$196,869ExpensesNotReportedAmt
Expenses Subtotal$6,803,945ExpensesSubtotalAmt
Investment Expenses Not Incld2$30,699InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$30,699ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,834,644TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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, 2017 and 2016.
Part XI, Line 2d - Other Adjustments:Investment expense -30,699.
Part XI, Line 4b - Other Adjustments:Cost of Goods Sold -17,379. Cost Based Reimbursement 214,248.
Part XII, Line 2d - Other Adjustments:Cost-based reimbursement from Foundation -214,248. Cost of Goods Sold 17,379.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 1Article 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 4During the 2016 tax year, the filing entity restructured the governing board and volunteer system, which resulted in an update to the bylaws.
Form 990, Part VI, Section A, line 6The 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 245 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 7aSee Narrative for part VI, Section A, Line 6.
Form 990, Part VI, Section A, line 7bSee Narrative for part VI, Section A, Line 6.
Form 990, Part VI, Section B, line 11bUpon 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 12cThe 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 15aIn FY 2017, 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 18The 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 19The 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

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Kappa Kappa Gamma FoundationBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16640 Riverside Drive Suite 200AddressLine1Txt
CityDublinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43017ZIPCd
FieldValueIRS element (for citing)
EIN316049792EIN
Primary ActivitiesEducationPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLine 7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Kappa Kappa Gamma FraternityBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
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 Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
Kappa Kappa Gamma Foundation
C$727,144Cost
Kappa Kappa Gamma Foundation
Q$214,248Cost