2025-05-01T16:34:19-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2023-07-01 314221880 KAPPA KAPPA GAMMA FRATERNITY KAPP 6142286515 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 KARI KITTRELL POOLE EXECUTIVE DIRECTOR 6142286515 2025-04-29 1 1 JENNIFER COLEMAN P00743188 3304972000 2025-04-29 2023 2025-03-06 01:10:19Z KARI KITTRELL POOLE 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 9342065 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 71 3000 895610 3377 1069231 1028311 5848842 6342427 247340 260962 819709 828105 7985122 8459805 4675 45262 0 0 2377795 2580124 0 0 0 5202471 6231497 7584941 8856883 400181 -397078 18693957 20096541 6644074 7636974 12049883 12459567 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: THE FRATERNITY PROVIDES FUNDS FOR EXTENSION OF KAPPA KAPPA GAMMA 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 330,542 WOMEN INITIATED SINCE ITS FOUNDING MORE THAN 150 YEARS AGO, WITH 139 ACTIVE COLLEGIATE CHAPTERS AND ONE ALUMNAE INITIATE CHAPTER IN THE UNITED STATES AND CANADA AND 218 ALUMNAE ASSOCIATIONS WORLDWIDE. COMMUNICATION: THE FRATERNITY 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 ITS MISSION IS TO FOSTER LIFELONG CONNECTIVITY AMONG MEMBERS. IT FEATURES MEMBER STORIES AND ACHIEVEMENTS, LEADERSHIP AND EDUCATIONAL PROGRAMS, ARCHIVAL PIECES, AND NEWS REGARDING THE ORGANIZATION. THE KEY IS PROVIDED TO EVERY MEMBER OF THE FRATERNITY. THE FRATERNITY PROVIDES FUNDS FOR DIGITAL COMMUNICATION PLATFORMS INCLUDING, THE WWW.KAPPAKAPPAGAMMA.ORG WEBSITE, EMAIL MARKETING, SOCIAL MEDIA, AND ALL MANNERS OF COMMUNICATION. LEADERSHIP, EDUCATIONAL AND TRAINING CONFERENCES, AND GENERAL CONVENTION: THE FRATERNITY PROVIDES FUNDS FOR THE CONTINUATION OF COLLEGIATE AND ALUMNAE EDUCATION AND TRAINING. TRAINING OCCURS BOTH IN-PERSON AND ONLINE. THE FRATERNITY ALSO PROVIDES FUNDS FOR LEADERSHIP AND TRAINING CONFERENCES AND FOR THE GENERAL CONVENTION. THE PURPOSE OF THE GENERAL CONVENTION IS TO ELECT MEMBERS OF THE FRATERNITY COUNCIL AND DISTRICT DIRECTORS, 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 1 1 1 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 38 0 1 71 1 1 1 0 0 0 0 1212575 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X KIRSTEN DEMUZIO 6143412116 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 MARY PAT ROONEY PRESIDENT 10.00 10.00 X X 0 0 0 MARIA BROWN VICE PRESIDENT 10.00 10.00 X X 0 0 0 NANCY CAMPBELL VICE PRESIDENT 10.00 0.00 X X 0 0 0 ELIZABETH WONG VICE PRESIDENT 10.00 0.00 X X 0 0 0 BARB GOETTELMAN VICE PRESIDENT 10.00 10.00 X X 0 0 0 KYLE DONNELLY TREASURER 10.00 0.00 X X 0 0 0 KARI KITTRELL POOLE EXECUTIVE DIRECTOR 40.00 1.00 X 171639 0 21668 KIRSTEN DEMUZIO DIRECTOR OF FINANCE 24.00 18.00 X 102338 0 28147 273977 0 49815 2 0 1 0 OMEGAFI PO BOX 96482 CHARLOTTE NC 28296 TECHNOLOGY SERVICES 110782 GADELLNET CONSULTING SVCS LLC PO BOX 790379 ST LOUIS MO 63179 TECHNOLOGY SERVICES 104353 2 1028311 1028311 MEMBERSHIP DUES 900099 3828454 3828454 INSURANCE FEES FROM ME 524298 1400383 1400383 CONVENTION AND EVENT F 900099 824400 824400 FEE INCOME 561439 149218 149218 RENT FROM RELATED PART 531390 139972 139972 6342427 265221 265221 618173 618173 367722 367722 0 0 499889 504148 -4259 -4259 -4259 12545 10390 2155 2155 RELATED PARTY COST BAS 900099 180470 180470 THE FLEUR CLUB INCOME 900099 16475 16475 MISCELLANEOUS 459900 10832 10832 207777 8459805 6535884 895610 0 45262 373520 1763975 74883 207439 160307 182383 65211 18474 236147 181355 158555 450581 106045 188225 1192798 FRATERNITY EDUC & CONF 2728688 CHAPTER & ALUMNAE ASSIS 568490 KEY PRINTING & PUBLICAT 154545 8856883 2098866 3468168 619007 360023 204746 227536 319211 233069 2559145 1824300 906610 734845 5240343 6016914 2336001 2561537 1435521 1435521 5533652 5058928 18693957 20096541 902409 2353781 49250 48650 5445 28647 5686970 5205896 6644074 7636974 X 12049883 12459567 12049883 12459567 18693957 20096541 -397078 806762 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 10445 X X 0 0 1 X 30553987 7620507 3290453 581213 441147 40442587 29033493 135112 2337836 520133 432321 30553987 32496610 337443 -2807189 619590 373781 29033493 25139920 417211 7750042 518975 291588 32496610 24839240 610768 746707 769276 287519 25139920 0.00000 0.74337 0.25663 1 1 1 712040 306483 405557 1368340 1229259 139081 478765 288558 190207 734845 MERCER CORE FIXED INCOME 1346110 F MERCER HEDGE FUND INVESTORS SP-I 503018 F POINTER OFFSHORE LTD 712409 F 2561537 NOTE REC - FRATERNITY HOUSING CORPORATION 1435521 F 1435521 DUE FROM FOUNDATION 314133 OTHER ASSETS - ART WORK 10445 OPERATING RIGHT-OF-USE ASSETS 4712562 DUE FROM FRATERNITY HOUSING CORPORATION 21788 5058928 DUE TO FOUNDATION 121075 LEASE LIABILITY 5084821 5205896 X 9445735 806762 806762 8638973 18474 -197642 -179168 8459805 9036051 197642 197642 8838409 18474 18474 8856883 PART III, LINE 4: HISTORICAL MEMORABILIA IS HELD TO PRESERVE THE HISTORY OF THE ORGANIZATION AND MAINTAIN THE CULTURE FOR FUTURE MEMBERS. PART IV, LINE 2B: 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 AND DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2024 AND 2023. THE FRATERNITY'S FEDERAL TAX RETURNS FOR THE PRIOR THREE FISCAL YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -10,390. RENT EXPENSE -367,722. COST BASED REIMBURSEMENT 180,470. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST-BASED REIMBURSEMENT FROM FOUNDATION -180,470. COST OF GOODS SOLD 10,390. RENT EXPENSE 367,722. 0 FOUNDATION FOR FRATERNAL EXCELLENCE 1722 ALLISONVILLE ROAD SUITE 103 FISHERS IN 46038 351873572 501(C)(3) 45262 0 BUILDING A CASE FOR SUPPORT TO DRIVE GROWTH AND RETENTION AND PROVE THE RELEVANCY OF THE EXPERIENCE 1 0 X X X X 0 0 0 KARI KITTRELL POOLE EXECUTIVE DIRECTOR 141639 0 30000 0 0 0 10022 0 11646 0 193307 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A 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 330,542 WOMEN INITIATED SINCE ITS FOUNDING, WITH 139 ACTIVE COLLEGIATE CHAPTERS IN THE UNITED STATES AND CANADA AND MORE THAN 218 ALUMNAE ASSOCIATIONS WORLDWIDE. ELECTIONS ARE HELD EVERY TWO YEARS IN THE SPRING, WITH THE COUNCIL/DISTRICT DIRECTORS INSTALLED AT THE FOLLOWING 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 THE 990 IS REVIEWED BY MANAGEMENT AND BY COUNCIL. 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 15 IN FY 2024, 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. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. 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 FOUNDATION 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 316049792 CHARITABLE FOUNDATION OH 501(C)(3) LINE 7 0 KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 831084242 HOUSING FOR CHAPTER MEMBERS OH 501(C)(7) KAPPA KAPPA GAMMA FRATERNITY 1 0 0 1 1 0 0 0 0 0 1 0 1 1 1 1 0 1 0 0 KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION D 1435521 AUDITED VALUE