TAU KAPPA EPSILON FRATERNITY INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: TAU KAPPA EPSILON FRATERNITY INC (EIN 30-0174261)
Tax period: 2022-06-01 to 2023-05-31
Filed: 2024-04-09
IRS object ID: 202401009349300410
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-04-09T11:33:51-05:00	ReturnTs
Tax Period End	2023-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	352123203	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KSM BUSINESS SERVICES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 40857	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46240	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	300174261	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	TAU KAPPA EPSILON FRATERNITY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	TAUK	BusinessNameControlTxt
Phone	3178726533	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7439 WOODLAND DRIVE	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46278	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRETT WIDNER	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	3178726533	PhoneNum
Signature	2024-04-01	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BRETT	PersonFirstNm
Person Last	WIDNER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	SCOTT A SCHUSTER	PreparerPersonNm
PTIN	P00019243	PTIN
Phone	3175802000	PhoneNum
Preparation	2024-04-01	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRETT WIDNER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7439 WOODLAND DRIVE	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46278	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$7,339,775	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	4275	GroupExemptionNum
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.TKE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1899	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	THE MISSION IS TO AID MEN IN THEIR MENTIAL, MORAL AND SOCIAL DEVELOPMENT FOR LIFE. THE FRATERNITY WAS ESTABLISHED TO CONTRIBUTE TO THE ADVANCEMENT OF SOCIETY THROUGH THE PERSONAL GROWTH OF OUR MEMBERS AND SERVICE TO OTHERS. THE FRATERNITY HAS 225 ACTIVE CHAPTERS AND EMERGING CHAPTERS LOCATED THROUGHOUT THE UNITED STATES AND CANADA. EACH CHAPTER IS A SEPARATE ENTITY HAVING ITS OWN CONSTITUTION AND BYLAWS.	ActivityOrMissionDesc
Voting Members Governing Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	24	TotalEmployeeCnt
Total Volunteers	2167	TotalVolunteersCnt
Total Gross UBI	$372,713	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$45,023	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$220,000	PYContributionsGrantsAmt
CY Contributions Grants	$395,000	CYContributionsGrantsAmt
PY Program Service Revenue	$4,349,432	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,875,146	CYProgramServiceRevenueAmt
PY Investment Income	$230,636	PYInvestmentIncomeAmt
CY Investment Income	$96,049	CYInvestmentIncomeAmt
PY Other Revenue	$258,472	PYOtherRevenueAmt
CY Other Revenue	$327,129	CYOtherRevenueAmt
PY Total Revenue	$5,058,540	PYTotalRevenueAmt
CY Total Revenue	$5,693,324	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,122,593	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,196,223	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,606,131	PYOtherExpensesAmt
CY Other Expenses	$3,600,797	CYOtherExpensesAmt
PY Total Expenses	$4,728,724	PYTotalExpensesAmt
CY Total Expenses	$5,797,020	CYTotalExpensesAmt
PY Revenues Less Expenses	$329,816	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$103,696	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,851,438	TotalAssetsBOYAmt
Total Assets EOY	$6,866,705	TotalAssetsEOYAmt
Total Liabilities BOY	$1,838,095	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,063,238	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,013,343	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,803,467	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION IS TO AID MEN IN THEIR MENTIAL, MORAL AND SOCIAL DEVELOPMENT FOR LIFE. THE FRATERNITY WAS ESTABLISHED TO CONTRIBUTE TO THE ADVANCEMENT OF SOCIETY THROUGH THE PERSONAL GROWTH OF OUR MEMBERS AND SERVICE TO OTHERS. THE FRATERNITY HAS 225 ACTIVE CHAPTERS AND EMERGING CHAPTERS LOCATED THROUGHOUT THE UNITED STATES AND CANADA. EACH CHAPTER IS A SEPARATE ENTITY HAVING ITS OWN CONSTITUTION AND BYLAWS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	MEMBER SERVICES - MEMBER AND CHAPTER ASSISTANCE AMONG THE UNIVERSITY CAMPUSES TO PROMOTE THE FRATERNAL SPIRIT OF ITS MEMBERS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	HOUSE FUND - TO PROVIDE SUPPORT TO CHAPTERS FOR HOUSING-RELATED NEEDS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	EDUCATIONAL AND LEADERSHIP PROGRAMS - CONDUCT EDUCATIONAL AND LEADERSHIP PROGRAMS BENEFITING UNDERGRADUATE AND ALUMNI MEMBERS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	24	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$0	InitiationFeesAndCapContriAmt
Gross Receipts For Public Use	$0	GrossReceiptsForPublicUseAmt
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BRETT WIDNER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3178726533	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7439 WOODLAND DRIVE	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46278	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
RYAN VESCIO ESQ
GRAND PRYTANIS	1.00	Yes (X)	Yes (X)	$0	$0	$0
MICHAEL MCEVILLY
GRAND EPIPRYTANIS	1.00	Yes (X)	Yes (X)	$0	$0	$0
JAMES JOHNSTON
GRAND GRAMMATEUS	1.00	Yes (X)	Yes (X)	$0	$0	$0
ERICH PLOOG
GRAND CRYSOPHYLOS	1.00	Yes (X)	Yes (X)	$0	$0	$0
MICHAEL BEALS
GRAND CRYSOPHYLOS	1.00	Yes (X)		$0	$0	$0
ROBERT GUARINI
GRAND HISTOR	1.00	Yes (X)		$0	$0	$0
SHIMUL MEHTA
GRAND HISTOR	1.00	Yes (X)		$0	$0	$0
EDWARD DAIZOVI
GRAND HYPOPHETES	1.00	Yes (X)		$0	$0	$0
ANTHONY CLEMENS
GRAND HYPOPHETES	1.00	Yes (X)		$0	$0	$0
JOHN FABSITS
GRAND PYLORTES	1.00	Yes (X)		$0	$0	$0
COLE CONNER
GRAND HEGEMON	1.00	Yes (X)		$0	$0	$0
ALEX RUDLOFF
AT LARGE MEMBER	1.00	Yes (X)		$0	$0	$0
CHUCK WHITTINGTON
AT LARGE MEMBER	1.00	Yes (X)		$0	$0	$0
DONALD ALDRICH
CEO	40.00		Yes (X)	$325,710	$0	$25,039
BRETT WIDNER
CFO	40.00		Yes (X)	$121,092	$0	$3,894
GREG ROSKOPF
CHIEF RISK OFFICER	40.00			$108,750	$0	$14,092	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$555,552	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$43,025	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$395,000	AllOtherContributionsAmt
Total Contributions	$395,000	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES	813410	$2,375,777	$2,375,777
RISK MANAGEMENT FEES	813410	$1,209,111	$1,209,111
LEADERSHIP SERVICES AND CONFERENC	813410	$863,732	$863,732
REIMBURSEMENT INCOME	813410	$253,217	$253,217
CHAPTER ASSESSMENT FEES	813410	$114,300	$114,300

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$59,009	TotalRevenueColumnAmt
Related Or Exempt Func Income	$59,009	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,875,146	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$129,832	TotalRevenueColumnAmt
Unrelated Business Revenue	$129,832	UnrelatedBusinessRevenueAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$198,156	TotalRevenueColumnAmt
Unrelated Business Revenue	$198,156	UnrelatedBusinessRevenueAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$163,199	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$130,714	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$32,485	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,485	TotalRevenueColumnAmt
Unrelated Business Revenue	$32,485	UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,481,954	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,515,737	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$33,783	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$33,783	TotalRevenueColumnAmt
Unrelated Business Revenue	-$33,783	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INCOME FROM K-1	Desc
Business	524298	BusinessCd
Total Revenue Column	$46,023	TotalRevenueColumnAmt
Unrelated Business Revenue	$46,023	UnrelatedBusinessRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,465	TotalRevenueColumnAmt
Related Or Exempt Func Income	$50,465	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$96,488	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,693,324	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,925,611	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$372,713	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$584,628	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,209,644	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$301,438	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$100,513	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,329	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$18,100	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$8,633	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$92,422	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$191,704	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$71,157	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$114,766	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,045,596	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$584,064	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$17,044	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$922,845	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
UBI TAX	$12,182
BAD DEBT EXP	$130,000
MEMBER PARAPHERNALIA	$116,947
BUILDING EXP AND MAINTE	$103,030

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$170,978	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,797,020	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,106,309	BOYAmt
EOY	$833,523	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$85,965	BOYAmt
EOY	$217,286	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$800,081	BOYAmt
EOY	$641,659	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,688,031	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,546,278	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$116,429	BOYAmt
EOY	$141,753	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,337,024	BOYAmt
EOY	$3,427,613	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$340,216	BOYAmt
EOY	$340,216	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$65,414	BOYAmt
EOY	$1,264,655	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,851,438	BOYAmt
EOY	$6,866,705	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$414,361	BOYAmt
EOY	$476,785	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$362,900	BOYAmt
EOY	$142,246	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,060,834	BOYAmt
EOY	$2,444,207	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,838,095	BOYAmt
EOY	$3,063,238	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,013,343	BOYAmt
EOY	$3,803,467	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,013,343	BOYAmt
EOY	$3,803,467	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,851,438	BOYAmt
EOY	$6,866,705	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$103,696	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$90,518	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$15,662	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$544,814	OtherCostOrOtherBasisAmt
Depreciation	$480,426	DepreciationAmt
Book Value	$64,388	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,143,217	OtherCostOrOtherBasisAmt
Depreciation	$1,065,852	DepreciationAmt
Book Value	$77,365	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$141,753	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DUE FROM TKE EDUCATIONAL FOUNDATION	$73,023
RIGHT OF USE ASSET	$1,191,632

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,264,655	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ESCROW DEPOSITS	$980,183
RISK MANAGEMENT SELF INSURANCE RESERVE	$236,817
TENANT SECURITY DEPOSITS	$3,770
CAPITAL LEASE PAYABLE	$1,223,437

Field	Value	IRS element (for citing)
Total Liability	$2,444,207	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,709,225	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$90,518	NetUnrealizedGainsInvstAmt
Other Revenue	$130,714	OtherRevenueAmt
Revenue Not Reported	$40,196	RevenueNotReportedAmt
Revenue Subtotal	$5,669,029	RevenueSubtotalAmt
Investment Expenses Not Incld	$8,633	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$15,662	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$24,295	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,693,324	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,919,101	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$130,714	OtherExpensesIncludedAmt
Expenses Not Reported	$130,714	ExpensesNotReportedAmt
Expenses Subtotal	$5,788,387	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$8,633	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$8,633	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,797,020	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE FRATERNITY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE HOUSING FUND IS REPORTED AS A DISREGARDED ENTITY FOR TAX PURPOSES. THE FRATERNITY IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME TAX EXPENSE DURING THE YEARS ENDED MAY 31, 2023 AND 2022 WAS APPROXIMATELY $12,100 AND $15,800, RESPECTIVELY, RELATED TO INCOME FROM THE FRATERNITY'S INVESTMENT IN JAMES R. FAVOR AND COMPANY, LLC. THE FRATERNITY FILES U.S. FEDERAL, ILLINOIS, INDIANA, AND COLORADO INFORMATION AND TAX RETURNS. THE FRATERNITY IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED MAY 31, 2020. MANAGEMENT BELIEVES THAT THE FRATERNITY'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN MATERIAL CHANGE.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 130,714.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	K-1 INCOME 15,662.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 130,714.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DONALD ALDRICH	PersonNm
Title	CEO	TitleTxt
Base Compensation Filing Org	$274,960	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$50,750	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$10,947	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$14,092	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$350,749	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS HAVE THE RIGHT TO ELECT THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY AN INDPENDENT CPA FIRM WITH INFORMATION PROVIDED BY THE ORGANIZATION. THE FORM 990 GOES THROUGH A REVIEW PROCESS TO ENSURE IT IS COMPLETED ACCURATELY. THE FINAL DRAFT FORM IS RETURNED TO THE ORGANIZATION WHERE SENIOR EXECUTIVE MANAGEMENT AND MEMBERS OF THE FINANCIAL TEAM REVIEW THE DOCUMENT. THE FINANCE COMMITTEE APPROVES THE FORM 990 AS THEY ARE DELEGATED WITH THE AUTHORITY BY THE BOARD OF DIRECTORS. PRIOR TO FILING, THE APPROVED DRAFT RETURN IS CIRCULATED TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12C	BOARD MEMBERS ARE REQUIRED TO ANNUALLY REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN A CONFLICT OF INTEREST STATEMENT. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE OF HIS OR HER FINANCIAL INTEREST TO THE DIRECTORS. BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
FORM 990, PART VI, SECTION B, LINE 15A	THE EXECUTIVE BOARD REVIEWS THE CEO'S SALARY, WHICH IS BASED UPON THE SALARY LEVEL OF EXECUTIVE DIRECTORS IN SIMILAR ORGANIZATIONS WITH COMMENSURATE EXPERIENCE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATIONS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	BOOK/TAX DIFFERENCE ON K-1 INCOME -15,662.
FORM 990, PART XII LINE 2C	THERE HAS BEEN NO CHANGE IN OVERSIGHT OF AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT FROM THE PRIOR YEAR.
FORM 990 PART IX:	TAU KAPPA EPSILON FRATERNITY INC. ADMINISTERS THE PAYROLL OF TKE EDUCATIONAL FOUNDATION INC. THE FOUNDATION REIMBURSES THE FRATERNITY FOR ITS ALLOCABLE SHARE OF THE COSTS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	TKE HOUSING CORPORATION LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7439 WOODLAND DRIVE	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46278	ZIPCd

Field	Value	IRS element (for citing)
EIN	261347475	EIN
Primary Activities	ADMINISTER THE HOUSE FUND OF TKE FRATERNITY	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd
Total Income	$100,546	TotalIncomeAmt
End Of Year Assets	$2,426,189	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	TAU KAPPA EPSILON FRATERNITY INC	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	KCL PROPERTIES LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7439 WOODLAND DRIVE	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46278	ZIPCd

Field	Value	IRS element (for citing)
EIN	261347279	EIN
Primary Activities	MANAGE THE INTELLECTUAL PROPERTY OF TKE FRATERNITY	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd
Exempt Code Section	501(C)(2)	ExemptCodeSectionTxt
Direct Controlling NA	N/A	DirectControllingNACd
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd