2026-05-11T15:19:16-05:00 2025-06-30 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-07-01 316024975 PHI KAPPA TAU FOUNDATION PHIK 5135234193 5221 MORNING SUN ROAD OXFORD OH 45056 K CRAIG ROGERS EXECUTIVE DIRECTOR 5135234193 2026-05-11 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2026-05-11 2024 2025-03-06 01:10:19Z K CRAIG ROGERS 5221 MORNING SUN ROAD OXFORD OH 45056 3120225 0 X WWW.PHIKAPPATAU.ORG X 1945 OH TO SUPPORT THE EDUCATIONAL UNDERTAKING OF THE PHI KAPPA TAU FRATERNITY AND ITS CHAPTERS. 21 21 0 21 0 0 1009745 1473144 0 0 703462 1120226 26500 5500 1739707 2598870 611114 631355 0 0 441567 440266 0 0 349571 509163 436814 1561844 1508435 177863 1090435 17763304 19048171 431454 172100 17331850 18876071 TO SUPPORT THE EDUCATIONAL UNDERTAKING OF THE PHI KAPPA TAU FRATERNITY AND ITS CHAPTERS. 0 0 672960 548928 FRATERNITY EDUCATIONAL SUPPORT - PROVIDES SUPPORT FOR VARIOUS EDUCATIONAL PROGRAMS OF THE FRATERNITY AND FRATERNITY HOUSING FACILITIES. 36052 36052 SCHOLARSHIPS - PROVIDES FUNDS FOR SCHOLARSHIPS AND FINANCIAL ASSISTANCE TO PHI KAPPA TAU UNDERGRADUATES AND ALUMNI. 46375 46375 GRANTS TO CAMPS SERVING CHILDREN WITH CANCER AND OTHER LIFE-THREATENING ILLNESSES INCLUDING TRAVEL REIMBURSEMENT OF MEMBERS WHO VOLUNTEER AT ONE OF THE CAMPS. 755387 1 1 0 0 0 0 0 0 1 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA CO CT FL GA HI IL KS KY LA MD MA MI MN NJ NM NY NC OH OK OR PA RI SC TN UT VA WA WV WI X X X THE ORGANIZATION 5135234193 5221 MORNING SUN ROAD OXFORD OH 45056 DOUG ADAMS CHAIRMAN 10.00 X X 0 0 0 RAY COX VICE CHAIRMAN 5.00 X X 0 0 0 JOHN SAYERS SECRETARY 1.00 X X 0 0 0 ROB REESE TREASURER 1.00 X X 0 0 0 JACK ALVENUS TRUSTEE 1.00 X 0 0 0 JIM BACON TRUSTEE 1.00 X 0 0 0 MICHAEL BICHIMER TRUSTEE 1.00 X 0 0 0 TIM COLLINS TRUSTEE 1.00 X 0 0 0 CHRIS CORSO TRUSTEE 1.00 X 0 0 0 JAMIE DAY TRUSTEE 1.00 X 0 0 0 BILL FISHER TRUSTEE 1.00 X 0 0 0 JEFFERY HILPERTS TRUSTEE 1.00 X 0 0 0 DAVE LAPINSKI TRUSTEE 1.00 X 0 0 0 JAMES JJ LEWIS TRUSTEE 1.00 X 0 0 0 STEPHEN MARTINO TRUSTEE 1.00 X 0 0 0 RICHARD MURRAY TRUSTEE 1.00 X 0 0 0 ALLYN SHAW TRUSTEE 1.00 X 0 0 0 MILES SNOWDEN TRUSTEE 1.00 X 0 0 0 MATT TER MOLEN TRUSTEE 1.00 X 0 0 0 MIKE MCCRUM TRUSTEE 1.00 X 0 0 0 MICHAEL LUMMUS TRUSTEE 1.00 X 0 0 0 K CRAIG ROGERS EXECUTIVE DIRECTOR 40.00 X 173118 0 23903 LISA ADAMS FINANCE COORDINATOR 20.00 20.00 X 0 74021 11723 173118 74021 35626 1 0 1 0 0 1473144 102170 1473144 839152 839152 5500 0 5500 5500 5500 802429 521355 281074 281074 281074 2598870 0 0 1125726 595303 595303 36052 36052 200063 45122 55912 99029 179614 40510 50197 88907 4869 1098 1361 2410 27762 6261 7759 13742 27958 6306 7813 13839 17391 17391 33889 33889 63000 63000 85217 8143 49856 27218 4628 4628 47566 11579 13660 22327 22222 5013 6210 10999 51121 2150 48971 15191 12756 2435 38412 38412 9990 4154 5836 OTHER EXP 46084 36854 9230 TRAINING/EDUCATION/SEMI 1398 1398 DUES & SUB. 705 705 1508435 755387 403477 349571 1521080 1293718 145993 176165 313500 315409 13511 3549 186630 181109 646291 5521 9809587 10980726 5313342 6273083 17763304 19048171 28640 50361 106892 121739 295922 0 431454 172100 X 5015279 4817183 12316571 14058888 17331850 18876071 17763304 19048171 X 1090435 718054 -264268 X X 0 1 X 1 0 X 513726 1112253 1522726 1009745 1473144 5631594 513726 1112253 1522726 1009745 1473144 5631594 1283941 4347653 144289 436096 400000 588770 844652 2413807 20000 20000 8065401 0.53900 0.46660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 11254686 104443 1292155 514931 12136353 10242831 249687 1053990 291822 11254686 9463259 423843 530693 174964 10242831 9752161 331987 -428706 192183 9463259 8691951 9752161 1055468 76964 19422616 0.28069 0.62402 0.09528 1 0 186630 181109 5521 5521 CSV LIFE INSURANCE 136780 BENEFICIAL INTEREST IN PERPETUAL TRUST 5632475 INVESTMENTS HELD IN TRUST 143222 DUE FROM PHI KAPPA TAU FRATERNITY 360606 6273083 X 3262989 718054 9065 727119 2535870 63000 63000 2598870 1445435 0 1445435 63000 63000 1508435 PART IV, LINE 2B: THE FOUNDATION MANAGES A FUND SET UP BY A DONOR WHICH ALSO BENEFITS OTHER ORGANIZATIONS. PART V, LINE 4: FUNDS ARE RESTRICTED FOR CHAPTER EDUCATIONAL GRANTS, SCHOLARSHIPS AND GENERAL OPERATIONS OF THE FOUNDATION. THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ASSETS HELD FOR ENDOWMENT THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ASSETS HELD FOR ENDOWMENT INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THE FOUNDATION MUST HOLD IN PERPETUITY. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE ENDOWED INVESTMENTS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE A TOTAL RETURN WHICH PROTECTS THE PURCHASING POWER OF THE ENDOWED INVESTMENTS, AND WHICH ALLOWS SPENDING UNDER THE TERMS OF EACH ENDOWMENT FUND. THE FOUNDATION EVALUATES ITS INVESTMENTS BY COMPARING ACTUAL INVESTMENT PERFORMANCE TO VARIOUS APPLICABLE BENCHMARKS. THE FOUNDATION EXPECTS ITS ENDOWMENT INVESTMENTS TO MEET OR EXCEED THESE BENCHMARKS OVER TIME. ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THESE BENCHMARKS. EFFECTIVE APRIL 2024, THE FOUNDATION UPDATED THE POLICY FOR ITS DONOR-RESTRICTED ENDOWMENT FUNDS OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ITS ENDOWMENT FUNDS' AVERAGE FAIR VALUE OVER THE TRAILING 12 QUARTERS' ENDING BALANCES. THE BOARD CAN APPROVE ADDITIONAL EXTRAORDINARY DISTRIBUTIONS FROM TIME TO TIME. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION 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 FOUNDATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION HAS FILED ITS FEDERAL INCOME TAX RETURN FOR THE PERIODS THROUGH JUNE 30, 2024 AND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THESE 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). PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN CSV OF LIFE INSURANCE 9,065. 1 PHI KAPPA TAU FRATERNITY 5221 MORNING SUN ROAD OXFORD OH 45056 310406478 501(C)(7) 250000 0 EDUCATIONAL AND STAFFING ASSISTANCE ALPHA ETA CHAPTER OF PKT HOUSE CORP PO BOX 607 STARKVILLE MS 39759 992891533 501(C)(3) 150000 0 EDUCATIONAL EXPENSES FOR CHAPTER HOUSE INTERNET PROVIDER UPSILON OF PHI KAPPA TAU HOUSE CORP 500 W BEAL STREET LINCOLN NE 68521 470269355 501(C)(7) 50000 0 FUNDRAISING EXPENSES FOR EDUCATIONAL PORTION OF HOUSING PROJECT SERIOUS FUN CHILDREN'S NETWORK 230 EAST AVENUE SUITE 107 NORWALK CT 06855 311794455 501(C)(3) 46375 0 SUPPORT NATIONAL PHILANTHROPY PKT CHAPTER HOUSE ASSOC OF MIAMI UNIV 213 COUNTRY CLUB DR OXFORD OH 45056 310545020 501(C)(7) 22500 0 GRANT FOR EDUCATIONAL PORTION OF FACILITY EXPENSES PHI DELTA SIGMA 410 EAST UPLAND ROAD ITHACA NY 14850 160878766 501(C)(7) 20667 0 GRANT FOR EDUCATIONAL PORTION OF FACILITY EXPENSES PHI KAPPA TAU LAMBDA HOUSE CORP 7005 W 760 N THORNTOWN IN 46071 356023308 501(C)(7) 11793 0 GRANT FOR EDUCATIONAL PORTION OF FACILITY EXPENSES 2 5 SCHOLARSHIPS 213 36052 PART I, LINE 2: WE MONITOR GRANTS BY RECEIVING PERIODIC WRITTEN REPORTS ON THE EXPENDITURES RELATED TO THE GRANTS AND STAFF MAKES PERIODIC VISITS TO CHAPTERS AND CHAPTER HOUSES WHERE GRANTS ARE USED. WE PAY GRANTS TO CHAPTERS AND TO INDIVIDUALS FOR TRAVEL TO EDUCATIONAL PROGRAMS BASED ON ACTUAL RECEIPTS. DETAILED WRITTEN REPORTS ARE RECEIVED FROM THE PHI KAPPA TAU NATIONAL FRATERNITY'S CEO REGARDING USE OF GRANTS FUNDS TO THE NATIONAL ORGANIZATION. THESE REPORTS ARE REVIEWED BY THE FOUNDATIONS SCHOLARSHIP AND GRANTS COMMITTEE. IN ADDITION, FOUNDATION STAFF MEMBERS PERIODICALLY ATTEND PROGRAMS TO MONITOR USAGE OF GRANT FUNDS 0 0 0 0 0 0 0 0 0 K CRAIG ROGERS EXECUTIVE DIRECTOR 163118 0 10000 0 0 0 6824 0 17079 0 197021 0 0 0 X 1 99543 FMV X MEETING SPACE AND MEALS 1 2627 FMV 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED FOR ACCURACY AND COMPLETENESS BY THE FINANCE AND AUDIT COMMITTEE CHAIRMAN OF THE BOARD, THE CEO AND BUSINESS MANAGER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED ANNUALLY TO COMPLETE THE CONFLICT OF INTEREST POLICY FORM AND SUBMIT IT TO THE CEO AND BOARD CHAIR. THE CEO AND BOARD CHAIR REVIEW THE FORMS AND DETERMINE IF ANY CONFLICTS EXIST. FORM 990, PART VI, SECTION B, LINE 15 THE COMMITTEE OF THE BOARD PERFORMS AN ANNUAL PERFORMANCE REVIEW OF THE CEO. THE COMMITTEE UTILIZES INFORMATION FROM NOT-FOR-PROFIT RESEARCH ORGANIZATIONS, INFORMATION FROM THEIR RESPECTIVE EMPLOYMENT EXPERIENCE, AND INFORMATION FROM OTHER NOT-FOR-PROFIT BOARDS ON WHICH THEY SERVE TO EVALUATE THE CEO'S COMPENSATION. A SIMILAR PROCESS IS PERFORMED TO EVALUATE THE COMPENSATION OF KEY EMPLOYEES BUT IS CONDUCTED BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FORM 990 ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: INCREASE IN CSV OF LIFE INSURANCE 9,065. IMPAIRMENT LOSS -273,333. 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 PROPERTIES 5221 MORNING SUN RD OXFORD OH 45056 310139855 TITLE HOLDING COMPANY OH 501(C)(2) PHI KAPPA TAU FRATERNITY 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 PHI KAPPA TAU FRATERNITY B 250000 COST PHI KAPPA TAU FRATERNITY D 360606 COST PHI KAPPA TAU FRATERNITY P 44560 COST PHI KAPPA TAU FRATERNITY Q 59033 COST