KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION (EIN 26-1430902)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-01-12
IRS object ID
202320129349302377
Schema version
2021v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2023-01-12T00:00:00-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271235638PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MCM CPAS & ADVISORS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19229 DELEGATES ROW SUITE 250AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46240ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN261430902EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KAPPA ALPHA THETA FRATERNITY HOUSINGBusinessNameLine1Txt
Business Name Line2CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlKAPPBusinessNameControlTxt
Phone3178761870PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18740 FOUNDERS ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46268ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER SCHMALTZPersonNm
Person TitleCHIEF OPERATING OFFICERPersonTitleTxt
Phone3178761870PhoneNum
Signature2022-12-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJENNIFERPersonFirstNm
Person LastSCHMALTZPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonREBEKAH PAYNE CPAPreparerPersonNm
PTINP00841956PTIN
Phone3173475200PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEFFREY RISSERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line18740 FOUNDERS ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46268ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$21,572,881GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO HOLD TITLE TO OR TO RENT REAL AND PERSONAL PROPERTY TO BE USED FOR HOUSING AND MEETING PURPOSES OF COLLEGE CHAPTERS OF KAPPA ALPHA THETA FRATERNITY, INC. FOR THE BENEFIT OF THE FRATERNITY'S MEMBERS.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee248TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$7,659TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$310,824PYContributionsGrantsAmt
CY Contributions Grants$65,051CYContributionsGrantsAmt
PY Program Service Revenue$11,878,201PYProgramServiceRevenueAmt
CY Program Service Revenue$19,921,991CYProgramServiceRevenueAmt
PY Investment Income$328,898PYInvestmentIncomeAmt
CY Investment Income$3,839CYInvestmentIncomeAmt
PY Other Revenue$269,476PYOtherRevenueAmt
CY Other Revenue$555,438CYOtherRevenueAmt
PY Total Revenue$12,787,399PYTotalRevenueAmt
CY Total Revenue$20,546,319CYTotalRevenueAmt
PY Grants And Similar Paid$185PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,496CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,362,326PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,251,780CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$13,764PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$39,149CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$14,774,925PYOtherExpensesAmt
CY Other Expenses$20,655,537CYOtherExpensesAmt
PY Total Expenses$16,151,200PYTotalExpensesAmt
CY Total Expenses$22,947,962CYTotalExpensesAmt
PY Revenues Less Expenses-$3,363,801PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$2,401,643CYRevenuesLessExpensesAmt
Total Assets BOY$76,740,237TotalAssetsBOYAmt
Total Assets EOY$75,225,984TotalAssetsEOYAmt
Total Liabilities BOY$54,098,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$51,330,497TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$22,642,237NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$23,895,487NetAssetsOrFundBalancesEOYAmt
MissionTO HOLD TITLE TO OR TO RENT REAL AND PERSONAL PROPERTY TO BE USED FOR HOUSING AND MEETING PURPOSES OF COLLEGE CHAPTERS OF KAPPA ALPHA THETA FRATERNITY, INC. FOR THE BENEFIT OF THE FRATERNITY'S MEMBERS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE ORGANIZATION ADMINISTERS HOUSING AND OPERATIONS AT VARIOUS COLLEGE CAMPUSES AS WELL AS OVERSEES ADMINISTRATION OF HOUSING AND OPERATIONS OF LOCAL HOUSING CORPORATIONS AT VARIOUS COLLEGE CAMPUSES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document141IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee248EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Initiation Fees And Cap Contri$0InitiationFeesAndCapContriAmt
Gross Receipts For Public Use$0GrossReceiptsForPublicUseAmt
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEFFREY RISSERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3178761870PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line18740 FOUNDERS ROADAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46268ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LEAH A HARTMAN
PRESIDENT8.004.80Yes (X)Yes (X)$0$0$0
ELIZABETH CORRIDAN
VICE PRESIDENT/SECRETARY5.0044.80Yes (X)Yes (X)$0$227,126$39,163
CATHERINE KELLIE DICKERSON
VICE PRESIDENT/TREASURER2.002.00Yes (X)Yes (X)$0$0$0
TERESA SMITH
EXECUTIVE DIRECTOR40.0010.00Yes (X)Yes (X)$0$100,945$16,441
ERICA OCHS
VICE PRESIDENT0.5012.00Yes (X)Yes (X)$0$0$0
MARY JANE BEACH
VICE PRESIDENT8.004.80Yes (X)Yes (X)$0$0$0
JEFFREY RISSER
CHIEF FINANCIAL OFFICER25.2024.80Yes (X)$0$153,985$18,434
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$482,056TotReportableCompRltdOrgAmt
Total Other Compensation$74,038TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
COLLEGE CHEFS LLC
411 E PARK ST STE 100CHAMPAIGNIL61820FOOD SERVICE$4,548,916
CAMPUS COOKS LLC
1400 S WOLF RD 400WHEELINGIL60090FOOD SERVICE$1,126,477
KITCHEN MANAGEMENT SOLUTIONS
22637 DOLOROSA STREETWOODLAND HILLSCA91367FOOD SERVICE$481,421
GILL GRILLING COMPANY LLC
PO BOX RCOLLEGE PARKMD20741FOOD SERVICE$271,685
MCKINNEY YORK ARCHITECTS
1301 E 7TH STREETAUSTINTX78702RENOVATIONS$254,970
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K12CntrctRcvdGreaterThan100KCnt
All Other Contributions$65,051AllOtherContributionsAmt
Total Contributions$65,051TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HOUSING FEES900099$18,430,007$18,430,007
HOUSE CORP PROGRAM FEES900099$1,306,564$1,306,564
RENTAL INCOME FROM AFFILIATES531110$185,420$185,420
FieldValueIRS element (for citing)
Total Program Service Revenue$19,921,991TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,659TotalRevenueColumnAmt
Unrelated Business Revenue$7,659UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$1,013,025OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$1,016,845OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$3,820OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$3,820TotalRevenueColumnAmt
Exclusion-$3,820ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$10,648GrossSalesOfInventoryAmt
Cost Of Goods Sold$9,717CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$931TotalRevenueColumnAmt
Related Or Exempt Func Income$931RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900099BusinessCd
Total Revenue Column$554,507TotalRevenueColumnAmt
Related Or Exempt Func Income$554,507RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$554,507OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,546,319TotalRevenueColumnAmt
Related Or Exempt Func Income$20,477,429RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$7,659UnrelatedBusinessRevenueAmt
Exclusion-$3,820ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,496TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$115,768TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,883,722TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$109,788TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$142,502TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$43,019TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$56,850TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$39,149TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$11,061TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$25,579TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$464,821TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,970,036TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$75,404TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$120TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$2,435,440TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,014,910TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$991,325TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
MEAL SERVICE EXPENSE$6,416,997
CREDIT CARD FEES$449,633
BAD DEBT EXPENSE$447,184
MISCELLANEOUS EXPENSE$228,100

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$25,058TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,947,962TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$922,715BOYAmt
EOY$560,795EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,353,452BOYAmt
EOY$3,994,733EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$34,650BOYAmt
EOY$26,200EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$3,009,550BOYAmt
EOY$3,004,980EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$61,131BOYAmt
EOY$13,617EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$106,337,546LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$41,414,152LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$69,207,125BOYAmt
EOY$64,923,394EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,890,309BOYAmt
EOY$1,215,071EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$261,305BOYAmt
EOY$1,487,194EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$76,740,237BOYAmt
EOY$75,225,984EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$332,006BOYAmt
EOY$899,463EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$86,844BOYAmt
EOY$79,367EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$47,122,118BOYAmt
EOY$46,110,507EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,557,032BOYAmt
EOY$4,241,160EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$54,098,000BOYAmt
EOY$51,330,497EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$22,607,587BOYAmt
EOY$23,869,287EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$34,650BOYAmt
EOY$26,200EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$22,642,237BOYAmt
EOY$23,895,487EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$76,740,237BOYAmt
EOY$75,225,984EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$2,401,643ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$19,907NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,674,800OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,041,646OtherCostOrOtherBasisAmt
Book Value$4,041,646BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$84,087,950OtherCostOrOtherBasisAmt
Depreciation$26,571,582DepreciationAmt
Book Value$57,516,368BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,057,600OtherCostOrOtherBasisAmt
Depreciation$2,363,139DepreciationAmt
Book Value$694,461BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,150,350OtherCostOrOtherBasisAmt
Depreciation$12,479,431DepreciationAmt
Book Value$2,670,919BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$64,923,394TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO RELATED ORGANIZATIONS$79,172
DEPOSITS$682,930
NOTE PAYABLE TO RELATED ORGANIZATION$3,479,058
FieldValueIRS element (for citing)
Total Liability$4,241,160TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$24,551,197TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$19,907NetUnrealizedGainsInvstAmt
Other Revenue$4,026,091OtherRevenueAmt
Revenue Not Reported$4,006,184RevenueNotReportedAmt
Revenue Subtotal$20,545,013RevenueSubtotalAmt
Investment Expenses Not Incld$1,306InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$1,306RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$20,546,319TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$23,297,947TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$351,291OtherExpensesIncludedAmt
Expenses Not Reported$351,291ExpensesNotReportedAmt
Expenses Subtotal$22,946,656ExpensesSubtotalAmt
Investment Expenses Not Incld2$1,306InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$1,306ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$22,947,962TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE HOUSING CORPORATION HAS EVALUATED TAX POSITIONS TAKEN IN THE TAX RETURNS FILED AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING STANDARDS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 9,717. NET ASSET CONTRIBUTION FROM DISSOLVED FACILITY CORPORATIONS 818,473. CHANGE IN FAIR VALUE OF INTEREST RATE DERIVATIVE 3,197,901.
PART XII, LINE 2D - OTHER ADJUSTMENTS:COST OF GOODS SOLD 9,717. LOSS FROM DISSOLVED FACILITY CORPORATIONS 326,460. NET ASSET DISTRIBUTION FROM DISSOLVED FACILITY CORPORATIONS 15,114.

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
Agrmt Prof Fundraising Acty0AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1PENNINGTON & COMPANY INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1501 GATEWAY DRIVEAddressLine1Txt
CityLAWRENCECityNm
State AbbreviationKSStateAbbreviationCd
ZIP66049ZIPCd
FieldValueIRS element (for citing)
ActivityFUNDRAISING CAMPAIGNActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$0GrossReceiptsAmt
Retained By Contractor$39,128RetainedByContractorAmt
Net To Organization-$39,128NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Retained By Contractors$39,128TotalRetainedByContractorsAmt
Total Net To Organization-$39,128TotalNetToOrganizationAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ELIZABETH CORRIDAN
VICE PRESIDENT/SECRETARY$0$227,126$0$0$0$0$0$10,828$0$28,335$0$266,289$0$0
JEFFREY RISSER
CHIEF FINANCIAL OFFICER$0$153,985$0$0$0$0$0$7,354$0$11,080$0$172,419$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION'S EXECUTIVE DIRECTOR IS COMPENSATED THROUGH KAPPA ALPHA THETA FRATERNITY. THE ORGANIZATION ALSO USED THE SERVICES OF KAPPA ALPHA THETA FRATERNITY'S CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER (A RELATED ORGANIZATION, SEE SCHEDULE R). THE FRATERNITY ESTABLISHES THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER USING A COMPENSATION COMMITTEE, REVIEW OF FORM 990 OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY/STUDY, AND APPROVAL BY THE COMPENSATION COMMITTEE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART V, LINE 2A:THE ORGANIZATION REIMBURSES KAPPA ALPHA THETA FRATERNITY FOR THE USE OF THEIR EMPLOYEES. THE REIMBURSEMENT OF SHARED EMPLOYEES HAS BEEN PROPERLY REPORTED ON SCHEDULE R, PART V, LINE 1
FORM 990, PART VI, SECTION A, LINE 6THE RELATED FRATERNITY HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE FRATERNITY'S GOVERNING BODY. THE FRATERNITY'S EXECUTIVE DIRECTOR IS AUTOMATICALLY ON THE BOARD OF DIRECTORS OF THE ORGANIZATION BY VIRTUE OF THEIR POSITION ON THE FRATERNITY'S GOVERNING BODY. ONE COUNCIL MEMBER IS SELECTED BY ALL OF THE COUNCIL AND TWO MEMBERS ARE APPOINTED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7ATHE RELATED FRATERNITY HAS CONVENTION DELEGATES THAT CAN ELECT MEMBERS OF THE FRATERNITY'S GOVERNING BODY. THE FRATERNITY'S EXECUTIVE DIRECTOR IS AUTOMATICALLY ON THE BOARD OF DIRECTORS OF THE ORGANIZATION BY VIRTUE OF THEIR POSITION ON THE FRATERNITY'S GOVERNING BODY. ONE COUNCIL MEMBER IS SELECTED BY ALL OF THE COUNCIL AND TWO MEMBERS ARE APPOINTED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE ORGANIZATION'S OFFICERS PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION REVIEWS THE POLICY AND ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES ITS ANNUAL FORM(S) 990 AND 990-T (IF APPLICABLE) AND ITS FORM 1024 AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART XI, LINE 9:NET ASSET CONTRIBUTION FROM DISSOLVED FACILITY CORPORATIONS 476,899. CHANGE IN FAIR VALUE OF INTEREST RATE DERIVATIVE 3,197,901.
FORM 990, PART XII, LINE 2C:THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AS WELL AS SELECTING AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
KAPPA ALPHA THETA FRATERNITY INC
8740 FOUNDERS RDINDIANAPOLISIN46268361305568NATIONAL FRATERNITY ORGANIZATIONIN501(C)(7)0
ETA LAMBDA FACILITIES CORPORATION OF KAPPA ALPHA THETA
8740 FOUNDERS RDINDIANAPOLISIN46268510513776HOUSE FACILITY CORPORATIONCA501(C)(7)Yes (1)KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION
ZETA IOTA HOUSE CORPORATION OF KAPPA ALPHA THETA FRATERNITY INC
8740 FOUNDERS RDINDIANAPOLISIN46268475178072HOUSE FACILITY CORPORATIONVA501(C)(7)Yes (1)KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION
KAPPA ALPHA THETA PHI HOUSE CORPORATION
8740 FOUNDERS RDINDIANAPOLISIN46268946078694HOUSE FACILITY CORPORATIONCA501(C)(7)Yes (1)KAPPA ALPHA THETA FRATERNITY HOUSING CORPORATION
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (1)LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

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