2018-02-08T16:42:22-06:00 2017-06-30 271235638 MCM CPAS & ADVISORS LLP 6840 EAGLE HIGHLANDS WAY INDIANAPOLIS IN 46254 990 2016-07-01 261430902 KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION KAPP 3178768593 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 ELIZABETH CORRIDAN VICE PRESIDENT/SECRETARY 3178768593 2018-01-25 1 REBEKAH PAYNE P00841956 3173475200 128.136.148.166 2018-01-25 16:45:17 ES P DF04AC0F0E096D3CF2F87D1AB446D468971B047D B939177936EBAD59CFCF434C76035CC5E4DCF7C7 2016 2021-01-29 14:40:06Z ELIZABETH CORRIDAN 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 2553552 0 X N/A X 2007 IN TO HOLD TITLE TO OR TO RENT REAL AND PERSONAL PROPERTY TO BE USED FOR HOUSING AND MEETING PURPOSES OF COLLEGE CHAPTERS OF KAPPA ALPHA THETA FRATERNITY, INC. FOR THE BENEFIT OF THE FRATERNITY'S MEMBERS. 5 5 0 4 2126 0 139126 334239 1093071 2175526 963 2126 41593 37140 1274753 2549031 5169 5183 0 0 292387 439667 52901 26413 0 606025 1024316 956482 1495579 318271 1053452 6050697 14843188 2660699 6786271 3389998 8056917 TO HOLD TITLE TO OR TO RENT REAL AND PERSONAL PROPERTY TO BE USED FOR HOUSING AND MEETING PURPOSES OF COLLEGE CHAPTERS OF KAPPA ALPHA THETA FRATERNITY, INC. FOR THE BENEFIT OF THE FRATERNITY'S MEMBERS. 0 0 THE ORGANIZATION ADMINISTERS HOUSING AND OPERATIONS OF LOCAL HOUSING CORPORATIONS AT VARIOUS COLLEGE CAMPUSES. 0 1 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 X 9 0 1 0 1 1 0 0 0 1 1 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 IN X X X JEFF RISSER 3178768593 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 MARY JANE BEACH PRESIDENT 8.00 4.80 X X 0 0 0 ELIZABETH CORRIDAN VICE PRESIDENT/SECRETARY 5.00 44.80 X X 0 181306 37799 KATHY SCHWEER VICE PRESIDENT 15.00 4.80 X X 0 0 0 KELLIE DICKERSON VICE PRESIDENT 2.00 4.80 X X 0 0 0 ANGELA GRIMES VICE PRESIDENT 15.00 4.80 X X 0 0 0 TERESA SMITH EXECUTIVE DIRECTOR 40.00 10.00 X 0 59442 12310 JEFFREY RISSER DIRECTOR OF FINANCE 25.20 24.80 X 0 132919 15156 0 373667 65265 0 0 1 0 MEILI CONSTRUCTION 10 VAN BUREN STREET EUGENE OR 97402 RENOVATIONS 1449643 GMA ARCHITECTS 860 WEST PARK ST SUITE 300 EUGENE OR 97401 ARCHITECTURAL SERVICES 282922 GREEN DOLPHIN LLC 9534 RT 36 UNIT 5 EAST FAIRFIELD VT 05448 RENOVATIONS 128617 3 334239 334239 OVERHEAD CHARGE 900099 838760 838760 HOUSE CORP PROGRAM FEE 900099 756308 756308 RENTAL INCOME FROM AFF 531110 580458 580458 2175526 2126 2126 7560 4521 3039 3039 CHAPTER SURPLUS 900099 30545 30545 OTHER INCOME 900099 3556 3556 34101 2549031 2212666 2126 0 5183 70214 369453 116461 26540 26413 1867 6080 3968 33246 319854 51397 4271 140238 246137 61000 FEDERAL AND STATE INCOM 9763 STATE & LOCAL TAXES 3494 1495579 963311 1350553 171315 407679 21750 20700 1468345 1537575 346313 27030 35140 8658923 1182589 3285243 7476334 113703 3668894 6050697 14843188 10566 682828 1974657 3674240 675476 2429203 2660699 6786271 X 3368248 8036217 21750 20700 3389998 8056917 6050697 14843188 X 1053452 6 3613461 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5000 20 PART I-A, LINE 1: KAPPA ALPHA THETA FRATERNITY, A RELATED ORGANIZATION, IS REPRESENTED ON THE FINANCE COMMITTEE OF THE FRATERNITY AND SORORITY POLITICAL ACTION COMMITTEE. FHC ASSISTS THE FRATERNITY WITH ACTIVITIES. 2998642 2998642 4131220 546760 3584460 63071 31576 31495 1465990 604253 861737 7476334 DEPOSITS 34075 CONSTRUCTION IN PROGRESS 3610074 LOAN CLOSING COSTS 24745 3668894 DUE TO RELATED ORGANIZATIONS 62528 DEPOSITS 4000 NOTE PAYABLE TO RELATED ORGANIZATION 2362675 2429203 X 3653455 6 1942128 1942134 1711321 837710 837710 2549031 656340 4521 4521 651819 843760 843760 1495579 PART X, LINE 2: THE HOUSING CORPORATION HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING STANDARDS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,521. NET ASSET CONTRIBUTION FROM DISESTABLISHED CHAPTERS 1,942,607. POLITICAL ACTION COMMITTEE GRANT -5,000. PART XI, LINE 4B - OTHER ADJUSTMENTS: OVERHEAD CHARGES NETTED WITH EXPENSE FOR FINANCIAL STATEMENTS 838,760. PLEDGE CONTRIBUTIONS -1,050. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,521. PART XII, LINE 4B - OTHER ADJUSTMENTS: OVERHEAD CHARGES NETTED WITH EXPENSE FOR FINANCIAL STATEMENTS 838,760. POLITICAL ACTION COMMITTEE GRANT 5,000. X X X 0 PENNINGTON & COMPANY 501 GATEWAY DRIVE SUITE A LAWRENCE KS 66049 CAPITAL CAMPAIGN 1 26560 26413 147 26560 26413 147 0 FRATERNITY AND SORORITY ACTION FUND 601 MASSACHUSETTS AVE NW WASHINGTON DC 20001 474906970 5000 TO BUILD A POSITIVE EXPERIENCE IN WASHINGTON THAT HELPS PROTECT THE FRATERNAL EXPERIENCE. 1 0 0 0 ELIZABETH CORRIDAN VICE PRESIDENT/SECRETARY 0 169766 0 0 0 11540 0 9065 0 28734 0 219105 0 0 JEFFREY RISSER DIRECTOR OF FINANCE 0 125345 0 0 0 7574 0 6267 0 8889 0 148075 0 0 PART I, LINE 3 THE ORGANIZATION'S EXECUTIVE DIRECTOR IS COMPENSATED THROUGH KAPPA ALPHA THETA FRATERNITY. THE ORGANIZATION ALSO USED THE SERVICES OF KAPPA ALPHA THETA FRATERNITY'S CHIEF EXECUTIVE OFFICER (A RELATED ORGANIZATION, SEE SCHEDULE R). THE FRATERNITY ESTABLISHES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER USING A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE COMPENSATION COMMITTEE. X 1 1942607 BOOK VALUE 0 0 0 FORM 990, PART V, LINE 2A: THE ORGANIZATION DOES NOT HAVE ITS OWN EMPLOYEES. THE ORGANIZATION REIMBURSES KAPPA ALPHA THETA FRATERNITY FOR THE USE OF THEIR EMPLOYEES, THEREFORE THE ORGANIZATION HAS SALARY EXPENSE. THE REIMBURSEMENT OF SHARED EMPLOYEES HAS BEEN PROPERLY REPORTED ON SCHEDULE R, PART V, LINE 1 FORM 990, PART VI, SECTION A, LINE 6 THE RELATED FRATERNITY HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE FRATERNITY'S GOVERNING BODY. THREE OF THE MEMBERS OF THE FRATERNITY'S GOVERNING BODY ARE AUTOMATICALLY ON THE BOARD OF DIRECTORS OF THE ORGANIZATION BY VIRTUE OF THEIR POSITION ON THE FRATERNITY'S GOVERNING BODY. THESE DIRECTORS APPOINT ONE OTHER DIRECTOR TO THE ORGANIZATION'S BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE RELATED FRATERNITY HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE FRATERNITY'S GOVERNING BODY. THREE OF THE MEMBERS OF THE FRATERNITY'S GOVERNING BODY ARE AUTOMATICALLY ON THE BOARD OF DIRECTORS OF THE ORGANIZATION BY VIRTUE OF THEIR POSITION ON THE FRATERNITY'S GOVERNING BODY. THESE DIRECTORS APPOINT ONE OTHER DIRECTOR TO THE ORGANIZATION'S BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S OFFICERS PRIOR TO BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REVIEWS THE POLICY AND ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1024 AVAILABLE TO THE PUBLIC UPON REQUEST. ANNUAL FORMS 990 CAN ALSO BE OBTAINED THROUGH THE KAPPA ALPHA THETA FRATERNITY WEBSITE AND THIRD PARTY WEBSITES SUCH AS WWW.GUIDESTAR.ORG. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: NET ASSET CONTRIBUTION FROM DISESTABLISHED CHAPTERS 1,942,607. NET ASSETS TRANSFERRED FROM A WHOLLY-CONTROLLED SUBSIDIARY 1,670,854. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT. 708 PARK CITY LLC 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 HOUSE FACILITY CORPORATION IN 0 0 KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION KAPPA ALPHA THETA FRATERNITY INC 8740 FOUNDERS RD INDIANAPOLIS IN 46268 361305568 NATIONAL FRATERNITY ORGANIZATION IN 501(C)(7) 0 KAPPA ALPHA THETA CHAPTER HOUSE ASSOCIATION INC 8740 FOUNDERS RD INDIANAPOLIS IN 46268 596153436 HOUSE FACILITY CORPORATION FL 501(C)(2) KAPPA ALPHA THEA FRATERNITY HOUSING CORPORATION 1 PI ASSOC HOUSE CORPORATION OF KAPPA ALPHA THETA FRATERNITY 8740 FOUNDERS RD INDIANAPOLIS IN 46268 386089568 HOUSE FACILITY CORPORATION MI 501(C)(2) KAPPA ALPHA THEA FRATERNITY HOUSING CORPORATION 1 KAPPA ALPHA THETA UMD FACILITY CORPORATION 8740 FOUNDERS RD INDIANAPOLIS IN 46268 271464596 HOUSE FACILITY CORPORATION MD 501(C)(7) KAPPA ALPHA THEA FRATERNITY HOUSING 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