2025-05-14T10:22:59-05:00 2024-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-07-01 311039855 PHI KAPPA TAU PROPERTIES PHIK 5135234193 5221 MORNING SUN ROAD OXFORD OH 45056 MATTHEW ARNOLD EXECUTIVE VICE PRESIDENT 5135234193 2025-05-14 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-05-08 2023 2025-03-06 01:10:19Z MATTHEW ARNOLD 5221 MORNING SUN ROAD OXFORD OH 45056 4750 0 X WWW.PHIKAPPATAU.ORG X 1906 OH MAINTAIN AND HOLD TITLE TO REAL PROPERTY FOR THE FRATERNITY AND ITS CHAPTERS. 5 5 0 3 0 0 0 0 0 0 0 0 -23576 4750 -23576 4750 0 0 0 0 0 0 0 0 0 0 40283 0 40283 -23576 -35533 194108 183422 461730 486577 -267622 -303155 NONE 0 0 PHI KAPPA TAU PROPERTIES IS THE TITLE HOLDING COMPANY FOR A CONDOMINIUM USED TO HOUSE LEADERSHIP CONSULTANTS OF VARIOUS FRATERNAL ORGANIZATIONS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 5135234193 5221 MORNING SUN ROAD OXFORD OH 45056 DALE HOLLAND CHAIRMAN 1.00 0.00 X X 0 0 0 MICHAEL LUMMUS TRUSTEE 1.00 0.00 X 0 0 0 JON HAYS TRUSTEE 1.00 0.00 X 0 0 0 JACK ALVENUS TRUSTEE 1.00 0.00 X 0 0 0 DAVID LAPINSKI TRUSTEE 1.00 0.00 X 0 0 0 MATTHEW ARNOLD EXECUTIVE VICE PRESIDENT 4.00 40.00 X 0 111621 9296 0 111621 9296 0 0 0 0 0 4200 0 4200 4200 4200 MISCELLANEOUS INCOME-P 900099 550 550 550 4750 4750 0 0 12733 4114 10686 BAD DEBT 12750 40283 369380 185958 194108 183422 0 0 194108 183422 90852 71998 370878 414579 461730 486577 X -267622 -303155 -267622 -303155 194108 183422 -35533 0 X X 0 1 X 1 0 369380 185958 183422 183422 DUE TO PHI KAPPA TAU FRATERNITY 346195 FUNDS HELD FOR CHAPTERS 68384 414579 X PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND TO RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FRATERNITY AND PROPERTIES HAVE FILED THEIR FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2023. INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL WHO SUBSCRIBES TO THE PURPOSES AND BASIC POLICIES OF THE CORPORATION MAY BECOME A MEMBER OF THE CORPORATION SUBJECT ONLY TO COMPLIANCE WITH THE PROVISIONS OF THE CODE OF REGULATIONS. MEMBERSHIP IN THE CORPPORATION SHALL BE AVAILABLE WITHOUT REGARD TO RACE, COLOR, CREED OR NATIONAL ORIGIN. THE CORPORATION SHALL CONDUCT AN ANNUAL ENROLLMENT OF THE MEMBERS, BUT MEMBERS MAY BE ADMITTED TO MEMBERSHIP AT ANY TIME. ONLY MEMBERS IN GOOD STANDING SHALL BE ELIGIBLE TO PARTICIPATE IN ITS BUSINESS MEETINGS OR TO SERVE IN ANY OF ITS ELECTIVE OR APPOINTIVE POSITIONS. EACH MEMBER OF THE CORPORATION SHALL HAVE CONTRIBUTED A MINIMUM, EITHER IN CASH OR OTHER PROPERTY IN THE AMOUNT OF OR VALUE OF $100 OR MORE. EACH MEMBER SHALL BE ENTITLED TO ONE VOTE ON EACH MATTER SUBMITTED TO A VOTE OF THE MEMBERSHIP, IF THAT MEMBER IS PRESENT OR IS VOTING BY PROXY AT SUCH MEETING. ANY MATTER PRESENTED TO MEMBERSHIP AT A MEETING THEREOF MAY BE DECIDED UPON BY A VOTE OF A MAJORITY OF THOSE VOTING IN PERSON OR BY PROXY AT THAT MEETING. THE MEMBERS OF THE CORPORATION SHALL NOT HAVE VOTING RIGHTS CUMMULATIVELY. FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FROM 990 IS REVIEWED FOR ACCURACY AND COMPLETENESS BY THE CEO AND THE NATIONAL COUNCIL FINANCE AND AUDIT COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED ANNUALLY TO COMPLETE THE CONFLICT OF INTEREST POLICY FORM AND SUBMIT IT TO THE BOARD CHAIR AND CEO. THE CEO AND BOARD CHAIR REVIEW THE COMPLETED FORMS TO DETERMINE IF ANY CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 PHI KAPPA TAU PROPERTIES HAS NO EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 ALL PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PHI KAPPA TAU FRATERNITY 5221 MORNING SUN RD OXFORD OH 45056 310406478 FRATERNITY OH 501(C)(7) 0 PHI KAPPA TAU FOUNDATION 5221 MORNING SUN RD OXFORD OH 45056 316024975 EDUCATIONAL OH 501(C)(3) LINE 7 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 PHI KAPPA TAU FRATERNITY INC E 346195 COST