2025-05-07T12:25:27-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2023-07-01 831084242 KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION KAPP 6142286515 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 KARI KITTRELL POOLE EXECUTIVE DIRECTOR 6142286515 2025-05-07 1 1 JENNIFER COLEMAN P00743188 3304972000 2025-05-07 2023 2025-03-06 01:10:19Z KARI KITTRELL POOLE 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 2162983 0 X WWW.KAPPAKAPPAGAMMA.ORG X 2018 OH PROMOTION OF THE SOCIAL, INTELLECTUAL AND MORAL DEVELOPMENT OF THE MEMBERS OF KAPPA KAPPA GAMMA FRATERNITY BY PROVIDING SUPPORT OF HOUSING AND OTHER FACILITIES FOR CHAPTERS OF KAPPA KAPPA GAMMA FRATERNITY. 7 6 1 0 926 0 0 1664479 416231 497578 416 926 50353 0 467000 2162983 0 0 0 0 47366 49801 0 0 0 468312 1000933 515678 1050734 -48678 1112249 2660051 4201133 2776992 3205825 -116941 995308 X THE FRATERNITY HOUSING CORPORATION PROMOTES AND FURTHERS THE GOALS OF KAPPA KAPPA GAMMA FRATERNITY BY PROVIDING OR FACILITATING FINANCING, SERVICES AND PROGRAMS IN SUPPORT OF OWNED HOUSING AND ADMINISTRATIVE SUPPORT FOR OTHER NON-OWNED FACILITIES FOR KAPPA KAPPA GAMMA FRATERNITY. (CONTINUED ON SCHEDULE O)THE FRATERNITY HOUSING CORPORATION PROMOTES AND FURTHERS THE GOALS OF KAPPA KAPPA GAMMA FRATERNITY BY PROVIDING OR FACILITATING FINANCING, SERVICES AND PROGRAMS IN SUPPORT OF OWNED HOUSING AND ADMINISTRATIVE SUPPORT FOR OTHER NON-OWNED FACILITIES FOR KAPPA KAPPA GAMMA FRATERNITY. 0 0 THE FRATERNITY HOUSING CORPORATION IS A 501(C)7 SOCIAL NONPROFIT ORGANIZATION THAT PROMOTES AND FURTHERS THE GOALS OF KAPPA KAPPA GAMMA FRATERNITY BY PROVIDING OR FACILITATING FINANCING, SERVICES, AND PROGRAMS IN SUPPORT OF OWNED HOUSING AND ADMINISTRATIVE SUPPORT FOR OTHER NON-OWNED FACILITIES FOR KAPPA KAPPA GAMMA FRATERNITY. THESE PROGRAMS INCLUDE AN INCLUSIVE PROCESS FOR ACCOMMODATIONS, FINANCIAL TRANSPARENCY, AND SUPPORT FOR ACHIEVING A SAFE AND SUPPORTIVE MEMBERSHIP LIVING ENVIRONMENT. 0 1 0 0 0 0 0 1 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 7 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X KIRSTEN DEMUZIO 6143412116 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 BETH BLACK PRESIDENT 1.00 0.00 X X 0 0 0 KARI POOLE SECRETARY/EXECUTIVE DIRECTOR 1.00 40.00 X X 0 171639 21668 KIRSTEN DEMUZIO TREASURER 2.00 40.00 X X 0 102338 12740 ELIZABETH BAILEY TRUSTEE 1.00 0.00 X 0 0 0 GAIL OWEN TRUSTEE 1.00 0.00 X 0 0 0 NANCY FOLAND TRUSTEE 1.00 0.00 X 0 0 0 PATTY GESELL TRUSTEE 1.00 0.00 X 0 0 0 SUSAN PILE TRUSTEE 1.00 0.00 X 0 0 0 0 273977 34408 0 0 1 0 0 1664479 1664479 ROOM RENT 532000 188125 188125 REGULAR BOARD 532000 144050 144050 TRANSIENT BOARD 532000 64844 64844 HOUSE FEE 531390 54140 54140 MAINTENANCE FEE 531390 35319 35319 11100 11100 497578 926 926 2162983 497578 926 0 X 46116 3685 21342 168897 46195 9723 86090 2363 51493 142835 DONATION EXPENSE 471750 BANK FEES 245 1050734 663133 2320812 47728 69499 650 0 2468107 657285 1948540 1810822 2660051 4201133 9793 473759 40423 35409 1290113 1237467 1436663 1459190 2776992 3205825 X -116941 995308 -116941 995308 2660051 4201133 1112249 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0.74340 0.25660 1 1 1 2224683 427824 1796859 90658 85494 5164 152766 143967 8799 1810822 DUE TO KKG FRATERNITY 1457309 DUE TO KKG FOUNDATION 1881 1459190 X 1691233 0 1691233 471750 471750 2162983 578984 0 578984 471750 471750 1050734 PART IV, LINE 2B: KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION HOLDS ASSETS FOR CERTAIN CHAPTERS 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 ENDOWMENT FUNDS. THE FUNDS ARE RAISED AND GRANTED BY THE KAPPA KAPPA GAMMA FOUNDATION. PART X, LINE 2: THE FRATERNITY HOUSING CORPORATION 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 HOUSING CORPORATION 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 HOUSING CORPORATION HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE FRATERNITY HOUSING CORPORATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNCERTAIN TAX POSITIONS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FRATERNITY HOUSING CORPORATION 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 HOUSING CORPORATION'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: THE ORGANIZATION'S GRANT HAS BEEN REASSIGNED TO SOFE 471,750. PART XII, LINE 4B - OTHER ADJUSTMENTS: THE ORGANIZATION'S GRANT HAS BEEN REASSIGNED TO SOFE 471,750. X X X X 0 0 0 KARI POOLE SECRETARY/EXECUTIVE DIRECTOR 0 141639 0 30000 0 0 0 10022 0 11646 0 193307 0 0 FORM 990, PART VI, SECTION A, LINE 6 CODE OF REGULATIONS OF KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION, ARTICLE II: MEMBERSHIP SECTION 2.01: THE SOLE VOTING MEMBER OF THE CORPORATION SHALL BE KAPPA KAPPA GAMMA FRATERNITY, AN OHIO NONPROFIT CORPORATION (THE "VOTING MEMBER"). CODE OF REGULATIONS OF KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION, ARTICLE II: MEMBERSHIP SECTION 2.06: SO LONG AS THEY DO NOT DECLINE TO BE A NON-VOTING MEMBER OF THE CORPORATION, ALL ACTIVE MEMBERS OF THE VOTING MEMBER SHALL BE NON-VOTING MEMBERS OF THE CORPORATION. SUCH NON-VOTING MEMBERS SHALL BE ENTITLED TO NOTICE OF AND THE RIGHT TO ATTEND MEETINGS OF THE MEMBERSHIP; PROVIDED, HOWEVER, THAT SUCH RIGHTS SHALL NOT APPLY IN THE EVENT THAT THE VOTING MEMBER ELECTS TO TAKE ACTION WITHOUT A MEETING PURSUANT TO SECTION 2.04 OF THESE REGULATIONS. 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 FORM 990 IS REVIEWED BY THE GOVERNING BODY AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS, THE PRINCIPAL OFFICER, AND MEMBERS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER 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 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. FORM 990, PART IX, LINE 11G PAYROLL PROCESSING 1,560. MEAL AND CONTRACT SERVICES 167,337. KAPPA KAPPA GAMMA FRATERNITY 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 314221880 SOCIAL MEMBERSHIP ORGANIZATION OH 501(C)(7) 0 KAPPA KAPPA GAMMA FOUNDATION 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 316049792 CHARITABLE ORGANIZATION OH 501(C)(3) LINE 7 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 1 1 0 0