2023-12-22T07:30:15-06:00 2023-06-30 271235638 MCM CPAS & ADVISORS LLP 9229 DELEGATES ROW SUITE 250 INDIANAPOLIS IN 46240 990 2022-07-01 361305568 KAPPA ALPHA THETA FRATERNITY INC KAPP 3178761870 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 JENNIFER SCHMALTZ CHIEF EXECUTIVE OFFICER 3178761870 2023-12-12 1 JENNIFER SCHMALTZ XXX-XX-XXXX 1 REBEKAH PAYNE CPA P00841956 3173475200 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JENNIFER SCHMALTZ 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 10583102 0 X WWW.KAPPAALPHATHETA.ORG X 1870 IN KAPPA ALPHA THETA NURTURES EACH MEMBER THROUGHOUT HER LIFETIME, OFFERING OPPORTUNITIES FOR INTELLECTUAL AND PERSONAL GROWTH. 7 7 62 183 1159589 1052438 292244 431804 5818927 6528207 619513 389563 1307087 796331 8037771 8145905 132139 81250 0 0 3390539 3535301 0 0 0 2517035 4005882 6039713 7622433 1998058 523472 35578476 35939184 21221530 20356979 14356946 15582205 X KAPPA ALPHA THETA NURTURES EACH MEMBER THROUGHOUT HER LIFETIME, OFFERING OPPORTUNITIES FOR INTELLECTUAL AND PERSONAL GROWTH. 0 0 MEMBER SERVICES PROVIDE EDUCATIONAL AND SOCIAL ACTIVITIES FOR ALL MEMBERS. THESE SERVICES INCLUDE THE EDUCATIONAL LEADERSHIP CONSULTANT PROGRAM, MEMBER ORIENTATION, SISTERS SUPPORTING SISTERS, EMERGING LEADERS INSTITUTE, LEADERSHIP ACADEMY, SERVICE TRIPS AND ALCOHOL SKILLS TRAINING PROGRAMS. RISK MANAGEMENT PROVIDES INSURANCE PROTECTION AGAINST LIABILITY AND CASUALTY. GRAND CONVENTION IS HELD TO:1. ELECT THE MEMBERS OF GRAND COUNCIL.2. ESTABLISH THE BASIC OBJECTIVES AND POLICIES OF KAPPA ALPHA THETA, INCLUDING THE CHARITABLE, EDUCATIONAL, AND SERVICE OBJECTIVES THEREOF.3. DETERMINE THE QUALIFICATIONS FOR FRATERNITY MEMBERSHIP.4. SET THE STANDARDS GOVERNING THE CONDUCT AND DISCIPLINE OF MEMBERS AND CHAPTERS.5. ESTABLISH THE ORGANIZATIONAL STRUCTURE OF THE FRATERNITY AND THE PRINCIPAL FUNCTIONS, RESPONSIBILITIES, AND RELATIONSHIPS OF THE OFFICERS, DISTRICTS, CHAPTERS, CORPORATIONS, AND OTHER UNITS.6. PROVIDE FOR THE CREATION OF REVENUES NECESSARY TO THE ATTAINMENT OF FRATERNITY OBJECTIVES AND THE PROPER CONDUCT OF ITS AFFAIRS, FIX GENERAL FRATERNITY FEES AND DUES, AND PROVIDE FOR THE MANAGEMENT OF FRATERNITY FUNDS AND PROPERTIES. LEADERSHIP CONFERENCES PROVIDE PROGRAMMING EDUCATION AND SUPPORT FOR ITS MEMBERS TO ENHANCE THEIR INDIVIDUAL, INTELLECTUAL, CHARACTER, AND LEADERSHIP SKILLS. 0 1 0 0 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 14 0 1 62 1 1 1 1 CA 0 0 1 1 1131283 298916 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IN X X JEFFREY RISSER 3178761870 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 ERICA D'ANGELO OCHS PRESIDENT 18.00 X X 0 0 0 JANE SHEPHERD DICK VICE PRESIDENT 10.00 X X 0 0 0 NICOLE FRANK VICE PRESIDENT 10.00 X X 0 0 0 TINA VILLARETE TRAN VICE PRESIDENT 10.00 0.50 X X 0 0 0 CATHERINE LOCK BIBB VICE PRESIDENT 10.00 X X 0 0 0 LAURA RICHARDSON BRIGHT VICE PRESIDENT 10.00 X X 0 0 0 CYNTHEA STRUBE YESTAL VICE PRESIDENT 10.00 X X 0 0 0 JEFFREY RISSER CHIEF FINANCIAL OFFICER 20.00 30.00 X 161168 0 20032 JENNIFER SCHMALTZ CHIEF EXECUTIVE OFFICER 50.00 X 162583 0 20425 MELINDA YOUNG CHIEF ADMINISTRATION OFFICER 40.00 X 118309 0 16661 JULIANNE BUTLER CHIEF MARKETING OFFICER 40.00 X 126528 0 17140 568588 0 74258 2 0 1 0 BILLHIGHWAY 363 W BIG BEAVER RD TROY MI 48084 BILLING & COLLECTIONS 287256 CHAPTER SPOT 935 GRAVIER ST SUITE 1350 NEW ORLEANS LA 70112 WEBSITE PLATFORM 258254 TILSON MSO INC 1530 AMERICAN WAY SUITE 200 GREENWOOD IN 46143 PAYROLL SERVICES 131382 VORYS SATER SEYMOUR AND PEASE PO BOX 373487 CLEVELAND OH 44193 LEGAL SERVICES 114988 ROYAL PRINTING CO PO BOX 750 SUN PRAIRIE WI 53590 MAGAZINE PRINTING SERVICES 114356 5 431804 431804 MEMBERSHIP DUES AND ASSESSMENTS 900099 4990610 4990610 LEADERSHIP AND CONVENTION 900099 760296 760296 RISK MANAGEMENT 900099 518743 518743 INTEREST ON LOANS 900099 179252 179252 LIFE LOYAL PROGRAM 900099 50561 50561 28745 28745 6528207 718596 718596 332187 332187 298916 190110 108806 108806 108806 1747063 2075753 343 -328690 -343 -329033 -329033 399288 170991 228297 228297 MISCELLANEOUS 900099 127041 127041 127041 8145905 6883545 1159589 -329033 5000 76250 677580 1738009 320604 574519 224589 100767 33328 55684 26405 175647 124541 862177 68815 902895 461969 79303 109543 FEDERAL & STATE UBTI TA 252267 RISK MANAGEMENT 384543 TRAINING AND DEVELOPMEN 98315 EDUCATION AND LEADERSHI 95499 174184 7622433 2716875 3101231 7479842 4988638 319676 303711 3573016 5387858 48811 72807 460172 246809 4711908 3252108 1504310 1459800 19098959 20022378 298946 320872 77869 35080 35578476 35939184 2324031 2475809 1735136 1174122 13815008 13374481 927538 719470 2419817 2613097 21221530 20356979 X 14282169 15497193 74777 85012 14356946 15582205 35578476 35939184 X 523472 851078 -149291 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 92868 92868 3668039 2526892 1141147 951001 725216 225785 1459800 DISESTABLISHED CHAPTER FUNDS 2613097 2613097 X 8934490 851078 41931 893009 8041481 55684 48740 104424 8145905 7709231 191222 191222 7518009 55684 48740 104424 7622433 PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS ON BEHALF ON ITS PARTICIPANT FACILITY CORPORATIONS AS WELL AS ITS CHAPTERS. FUNDS ARE HELD IN SEPARATE ACCOUNTS FOR WHICH THE ORGANIZATION HAS SIGNATURE AUTHORITY. PART X, LINE 2: THE FRATERNITY 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: CHANGE IN FAIR VALUE OF INTEREST RATE DERIVATIVE -43,025. NET RENTAL INCOME RECEIVED ON BEHALF OF DISESTABLISHED CHAPTERS -106,266. NON-MEMBER RENTAL EXPENSES INCLUDED IN NET RENTAL ACTIVITIES ON 990 20,231. COST OF GOODS SOLD REPORTED ON LINE 10B 170,991. PART XI, LINE 4B - OTHER ADJUSTMENTS: NON-MEMBER RENTAL INCOME 22,771. PROCESSING FEE EXPENSE 25,969. PART XII, LINE 2D - OTHER ADJUSTMENTS: NON-MEMBER RENTAL EXPENSES INCLUDED 20,231. COST OF GOODS SOLD REPORTED ON LINE 170,991. PART XII, LINE 4B - OTHER ADJUSTMENTS: NON-MEMBER RENTAL INCOME NETTED WITH EXPENSES 22,771. PROCESSING FEE EXPENSE 25,969. NORTH AMERICA - CANADA 0 0 MEMBERSHIP DUES AND FEES, RISK MANAGEMENT FEES, AND JEWELRY SALES - $105,547. MEMBERSHIP DUES AND FEES, RISK MANAGEMENT FEES, AND JEWELERY SALES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 FINANCIAL ASSISTANCE TO MEMBERS EXPERIENCING EXTREME FINANCIAL HARDSHIPS. 20 76250 PART I, LINE 2: ALL GRANT AND SCHOLARSHIP REQUEST APPLICATIONS ARE REVIEWED AND APPROVED BY THE GRAND COUNCIL. ORGANIZATIONS CONSIDERED FOR GRANTS ARE EVALUATED TO DETERMINE THAT THE PAYMENTS REQUESTED QUALIFY FOR THE FURTHERANCE OF THE FRATERNITY'S EXEMPT PURPOSE. X X X X X 0 0 0 JENNIFER SCHMALTZ CHIEF EXECUTIVE OFFICER 162583 0 0 0 0 0 7884 0 12541 0 183008 0 0 0 JEFFREY RISSER CHIEF FINANCIAL OFFICER 161168 0 0 0 0 0 8177 0 11855 0 181200 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7A THE CONVENTION DELEGATES ELECT THE FRATERNITY'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE GRAND COUNCIL 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 B, LINE 15 THE GRAND COUNCIL MEMBERS DETERMINE AND APPROVE THE CHIEF EXECUTIVE OFFICER SALARY. 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. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: NET RENTAL INCOME RECEIVED ON BEHALF OF DISESTABLISHED CHAPTERS -106,266. CHANGE IN FAIR VALUE OF INTEREST RATE DERIVATIVE -43,025. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S GRAND COUNCIL ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 261430902 TO PROVIDE HOUSING FOR CHAPTER MEMBERS OF KAPPA ALPHA THETA FRATERNITY. IN 501(C)(7) 0 ETA LAMBDA FACILITIES CORPORATION OF KAPPA ALPHA THETA 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 510513776 HOUSE FACILITY CORPORATION CA 501(C)(7) KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION 0 ZETA IOTA HOUSE CORPORATION OF KAPPA ALPHA THETA FRATERNITY INC 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 475178072 HOUSE FACILITY CORPORATION VA 501(C)(7) KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION 0 KAPPA ALPHA THETA PHI HOUSE CORPORATION 8740 FOUNDERS ROAD INDIANAPOLIS IN 46268 946078694 HOUSE FACILITY CORPORATION CA 501(C)(7) KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION 0 1 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 0