2017-03-22T18:00:06-05:00 2016-06-30 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2015-07-01 314221880 Kappa Kappa Gamma Fraternity KAPP 6142286515 530 E Town Street Columbus OH 43215 Kari Kittrell Executive Director 2017-03-22 true Rachel Spurlock P00520729 6144690001 2015 2021-01-29 14:40:06Z Kari Kittrell 530 E Town Street Columbus OH 43215 8723039 false X www.kappakappagamma.org X 1870 OH 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. 8 8 76 165 752309 0 416362 719433 4633295 5671696 199354 57784 901604 917878 6150615 7366791 8032 5038 0 1955743 1818398 0 0 3474047 5232373 5437822 7055809 712793 310982 11155131 11700439 1419669 2092052 9735462 9608387 Founded in 1870, Kappa Kappa Gamma is one of the oldest women's fraternities. The Fraternity has a total membership of more than 260,000 women, with 141 collegiate chapters in the United States and Canada and 285 alumnae associations worldwide. Kappa Kappa Gamma Fraternity 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 understanding of and an allegiance to positive ethical principles. false false MEMBER SERVICES: PROVIDES FUNDS FOR EXTENSION, SPECIAL TASK FORCES, SPECIFIC AREAS OF CHAPTER AND ALUMNAE ASSISTANCE, AND FOR THE EXPENSES OF FRATERNITY COUNCIL AND OTHER VOLUNTEER COMMITTEES. THERE ARE 139 ACTIVE COLLEGIATE CHAPTERS AS WELL AS 253 ACTIVE ALUMNAE ASSOCIATIONS WITH OVER 266,000 MEMBERS. COMMUNICATION: PROVIDES FUNDS TO PUBLISH THE KEY, WHICH IS 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 ALL OF THE AVAILABLE PROGRAMS. PROVIDES FUNDS FOR THE WWW.KAPPAKAPPAGAMMA.ORG WEBSITE AND ALL MANNERS OF COMMUNICATION. LEADERSHIP, EDUCATIONAL AND TRAINING CONFERENCE/CONVENTIONS: PROVIDES FUNDS FOR THE CONTINUATION OF COLLEGIATE AND ALUMNAE EDUCATION AND TRAINING. ALSO PROVIDES FUNDS FOR LEADERSHIP AND TRAINING CONFERENCES. THE PURPOSE OF THE CONVENTION AND LEADERSHIP AND TRAINING CONFERENCE IS TO CONSIDER REPORTS, PROVIDE LEADERSHIP TRAINING AND TO TRANSACT SUCH BUSINESS AS MAY BE BROUGHT BEFORE IT. 0 false true false false false false false true true true true false true true true true false false false false false false false false false false true false false false false false false false false false false false false false true true true false true 21 0 true 76 true true true false false false false 1180985 0 false X 8 8 false false false false true true true true true false true true true true true true true true false false false X HEATHER ROOT 6142286515 530 EAST TOWN STREET Columbus OH 43215 X Beth Uphoff Black President 10.0 X X 0 0 0 Elizabeth Bailey Vice President 10.0 X X 0 0 0 Nancy Eyermann Foland Treasurer 10.0 X X 0 0 0 Suzanne Dalton Board Member 10.0 X 0 0 0 Collett Beers Rangitsch Board Member 10.0 X 0 0 0 Kimberly Connell Board Member 10.0 X 0 0 0 Gail Owen Board Member 10.0 X 0 0 0 Susan Pile Board Member 10.0 X 0 0 0 Kari Kittrell Executive Director 40.0 X 104034 0 14681 104034 0 14681 1 false false false Watkins Printing Company 1401 East 17th Ave Columbus OH 43211 Printing 272472 Vorys Sater Seymour and Pease PO Box 73487 Cleveland OH 44193 Legal 123926 2 X 719433 719433 Membership Dues 900099 3306385 3306385 Registration Fees 900099 1279562 1279562 Insurance Fees from Members 524296 1054110 1054110 Rent from Related Party 531390 30515 30515 Interest on Notes Receivable 900001 1124 1124 0 0 0 0 5671696 245200 245200 690487 690487 0 0 1137361 0 1323769 1008 -186408 -1008 -187416 -187416 20714 31471 -10757 -10757 Related Party Cost Based Reimbursement 900099 222113 222113 Subscriptions 511120 4038 4038 Advertising Income 541800 6400 6400 5597 5597 0 0 238148 7366791 5895049 752309 0 5038 118895 0 0 0 1401133 85002 94874 118494 164426 29050 29237 102328 0 0 0 369732 143756 45562 179795 886322 FRATERNITY EDUCATION AND CONFERENCES 2126825 CHAPTER AND ALUMAE ASSISTANCE 661932 KEY PRINTING AND PUBLICATION 268155 COLONIZATION AND INSTALLATION 156538 68715 0 0 0 7055809 0 0 0 175992 265673 880986 1222080 173545 266316 0 0 53907 31382 224510 228184 4027268 2987336 946208 1039932 7441274 6722116 1139610 1211005 0 119099 713751 11155131 11700439 901334 1706044 237646 50403 216635 301009 64054 34596 1419669 2092052 X 9735462 9608387 9735462 9608387 11155131 11700439 310982 -438057 0 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 5701071 2250 -263518 201779 0 6254 5231770 5810174 350 83473 186566 0 6360 5701071 5231015 -634 777291 191785 0 5713 5810174 5105010 10737 468151 179860 167468 5555 5231015 5274983 13670 -166728 172437 -161063 5541 5105010 0.0 0.9782 0.0218 false true true 82229 82229 2112050 1582158 529892 1832989 1405178 427811 1039932 FUND OF FUNDS 742646 F HEDGE FUND LTD PARTNERSHIP 300922 F US GOVERNEMENT AGENCY OBLIGATIONS 15000 F CORPORATE BONDS 152437 F 1211005 Interest Receivable 6390 Due from Kappa Kappa Gamma Foundation 707361 713751 Due To Kappa Kappa Gamma Foundation 34596 34596 X 6708855 -438057 31471 -406586 7115441 29237 222113 251350 7366791 6835930 31471 31471 6804459 29237 222113 251350 7055809 Schedule D, Part IV, Line 2b Explanation of escrow agreement 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. Schedule D, Part V, Line 4 Intended uses of endowment funds 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. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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 tax liability 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, 2016 and 2015. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COST OF GOODS SOLD - 31471 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements COST BASED REIMBURSEMENT - 222113 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COST OF GOODS SOLD - 31471 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements COST BASED REIMBURSEMENT - 222113 true Kappa Kappa Gamma Foundation PO Box 38 Columbus OH 432160038 316049792 501(c)(3) 5038 FINANCIAL AID TO THOSE IN NEED 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Fraternity contributes net income from the Rose McGill Magazine program to the Kappa Kappa Gamma Foundation in support of the Foundation's exempt purpose. Grant documentation maintained by the Fraternity ensures funds are used for their intended purpose. Form 990, Part VI, Line 15a EXECUTIVE DIRECTOR'S COMPENSATION IN FY 2016, THE ORGANIZATION REVIEWED AND APPROVED THE EXECUTIVE DIRECTOR'S COMPENSATION. HOWEVER NO OUTSIDE STUDIES OR SURVEYS WERE UTILIZED. Form 990, Part VI, Line 15b OFFICERS OR KEY EMPLOYEES COMPENSATION THE ORGANIZATION DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, THIS QUESTION HAS BEEN ANSWERED "NO" PER THE FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 1a Delegate broad authority to a committee Article VI Fraternity Council: The administration of the affairs of the Fraternity shall be vested in the Trustees know 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, Line 6 Classes of members or stockholders The Fraternity has a total membership of more than 260,000 women, with 141 collegiate chapters in the United States and Canada and 285 alumnae associations. The general convention nominates the members of the governing body for the Kappa Kappa Gamma Fraternity. General Convention is composed of the following voting members in good standing, entitled to one vote, and voting in person: 1. Fraternity Council 2. Regional Directors 3. Province Directors 4. Chairmen of Standing Committees 5. Retiring Leadership Consultants 6. One delegate from each chapter in good standing 7. One delegate 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 two-thirds (2/3) vote of the general convention. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body See narrative for Part VI, Section A, Line 6. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders See narrative for Part VI, Section A, Line 6. Form 990, Part VI, Line 11b Review of form 990 by governing body 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 organizations governing body. The Fraternity Council reviews the Form 990 with the assistance of the independent tax preparer. Form 990, Part VI, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements may be made available upon request and after Council approval. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MISCELLANEOUS INCOME - Total Revenue: 5597, Related or Exempt Function Revenue: 5597, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; KAPPA KAPPA GAMMA FOUNDATION PO BOX 38 COLUMBUS OH 432160038 316049792 EDUCATION OH 501(c)(3 7 KAPPA KAPPA GAMMA FRATERNITY true false true true false false false false false false true true true true true true true true false false KAPPA KAPPA GAMMA FOUNDATION C 719433 COST KAPPA KAPPA GAMMA FOUNDATION Q 222113 COST