TAU KAPPA EPSILON FRATERNITY INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- TAU KAPPA EPSILON FRATERNITY INC (EIN 30-0174261)
- Tax period
- 2012-06-01 to 2013-05-31
- Filed
- 2014-02-26
- IRS object ID
- 201440579349300334
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-26T16:11:32-06:00 | Timestamp |
| Tax Period End Date | 2013-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352123203 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KSM BUSINESS SERVICES INC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 40857 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 462400857 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300174261 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAU KAPPA EPSILON FRATERNITY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | TAUK | NameControl |
| Phone | 3178726533 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7439 WOODLAND DRIVE SUITE 100 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46278 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | THOMAS L CARTER | Name |
| Title | CHIEF FINANCIAL OFFICER | Title |
| Phone | 3178726533 | Phone |
| Date Signed | 2014-02-20 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SCOTT A SCHUSTER | Name |
| PTIN | P00019243 | PTIN |
| Phone | 3175802000 | Phone |
| Date Prepared | 2014-02-20 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | THOMAS L CARTER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7439 WOODLAND DRIVE SUITE 100 | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46278 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 6521381 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Group Exemption Number | 4275 | GroupExemptionNumber |
| Organization501c | X | Organization501c |
| Web Site | WWW.TKE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1899 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | 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 278 ACTIVE CHAPTERS AND COLONIES LOCATED THROUGHOUT THE UNITED STATES AND CANADA. EACH CHAPTER IS A SEPARATE ENTITY HAVING ITS OWN CONSTITUTION AND BYLAWS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 41 | TotalNbrEmployees |
| Total Nbr Volunteers | 750 | TotalNbrVolunteers |
| Total Gross UBI | 245950 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 15388 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 130000 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 125000 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 5404061 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 5193113 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -8868 | InvestmentIncomePriorYear |
| Investment Income Current Year | 39055 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 196620 | OtherRevenuePriorYear |
| Other Revenue Current Year | 228931 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5721813 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5586099 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2274632 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2204368 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3815370 | OtherExpensePriorYear |
| Other Expenses Current Year | 3039905 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6090002 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5244273 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -368189 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 341826 | RevenuesLessExpensesCY |
| Total Assets BOY | 4216932 | TotalAssetsBOY |
| Total Assets EOY | 4888136 | TotalAssetsEOY |
| Total Liabilities BOY | 2025713 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2145493 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2191219 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2742643 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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 283 ACTIVE CHAPTERS AND COLONIES LOCATED THROUGHOUT THE UNITED STATES AND CANADA. EACH CHAPTER IS A SEPARATE ENTITY HAVING ITS OWN CONSTITUTION AND BYLAWS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | MEMBER SERVICES - MEMBER AND CHAPTER ASSISTANCE AMONG THE UNIVERSITY CAMPUSES TO PROMOTE THE FRATERNAL SPIRIT OF ITS MEMBERS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | HOUSE FUND - TO PROVIDE SUPPORT TO CHAPTERS FOR HOUSING-RELATED NEEDS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EDUCATIONAL AND LEADERSHIP PROGRAMS - CONDUCT EDUCATIONAL AND LEADERSHIP PROGRAMS BENEFITING UNDERGRADUATE AND ALUMNI MEMBERS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 16 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 41 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Initiation Fees | $1,260,406 | InitiationFeesAmount |
| Gross Receipts | $0 | GrossReceiptsAmount |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS CARTER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3178726533 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7439 WOODLAND DRIVE | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46278 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|
| EDMUND MOY | ||||||||
| GRAND PRYTANIS | 1.00 | X | X | 0 | 0 | 0 | ||
| BOB BARR | ||||||||
| GRAND EPIPRYTANIS | 1.00 | X | X | 0 | 0 | 0 | ||
| FREDRICK JACOBI | ||||||||
| GRAND GRAMMATEUS | 1.00 | X | X | 0 | 0 | 0 | ||
| RODNEY TALBOT | ||||||||
| GRAND CRYSOPHYLOS | 1.00 | X | 0 | 0 | 0 | |||
| CHRIS HANSON | ||||||||
| GRAND HISTOR | 1.00 | X | 0 | 0 | 0 | |||
| DR JAMES HICKEY | ||||||||
| GRAND HYPOPHETES | 1.00 | X | 0 | 0 | 0 | |||
| ROB JEFFERIS | ||||||||
| GRAND PYLORTES | 1.00 | X | 0 | 0 | 0 | |||
| BRIAN MONTGOMERY | ||||||||
| GRAND HEGEMON | 1.00 | X | 0 | 0 | 0 | |||
| DR GREG GEOFFROY | ||||||||
| AT LARGE MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| ANTHONY CLEMENS | ||||||||
| AT LARGE MEMBER | 1.00 | X | 0 | 0 | 0 | |||
| SEAN FINN | ||||||||
| CAC CHAIRMAN | 1.00 | X | 0 | 0 | 0 | |||
| SHAWN BABINE | ||||||||
| CEO | 40.00 | X | 83213 | 0 | 2400 | |||
| THOMAS CARTER | ||||||||
| CFO | 40.00 | X | 86531 | 0 | 4800 | |||
| LOUIS LEBLANC | ||||||||
| DIRECTOR OF OPERATIONS | 40.00 | X | 102761 | 0 | 8143 | |||
| JOHN DECKARD | ||||||||
| CAO | 40.00 | 119524 | 0 | 5269 | X | |||
| STEVEN RAMOS | ||||||||
| PREV-CEO | 40.00 | 176146 | 0 | 0 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 568175 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 20612 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 1 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 125000 | AllOtherContributions |
| Total Contributions | 125000 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | 2586145 | 2586145 |
| RISK MANAGEMENT FEES | 900099 | 1617922 | 1617922 |
| REIMBURSEMENT INCOME | 900099 | 464860 | 464860 |
| LEADERSHIP CONFERENCE | 900099 | 291946 | 291946 |
| CHAPTER ASSESSMENT FEE | 900099 | 190320 | 190320 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 41920 | TotalRevenueColumn |
| Related Or Exempt Function Income | 41920 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 5193113 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19598 | TotalRevenueColumn |
| Unrelated Business Revenue | 19598 | UnrelatedBusinessRevenue |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 131501 | TotalRevenueColumn |
| Unrelated Business Revenue | 131501 | UnrelatedBusinessRevenue |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 172117 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 93654 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 78463 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 78463 | TotalRevenueColumn |
| Unrelated Business Revenue | 78463 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 136461 | Securities |
| Other | 724624 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 160430 | Securities |
| Other | 681198 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -23969 | Securities |
| Other | 43426 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19457 | TotalRevenueColumn |
| Unrelated Business Revenue | 16388 | UnrelatedBusinessRevenue |
| Exclusion | $3,069 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 18967 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18967 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 18967 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5586099 | TotalRevenueColumn |
| Related Or Exempt Function Income | 5212080 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 245950 | UnrelatedBusinessRevenue |
| Exclusion | $3,069 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 441874 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1314437 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 303562 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 144495 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14440 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18774 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 195056 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 52253 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180000 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 528160 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 391445 | Total |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51221 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63510 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 832040 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| BAD DEBT EXP | 280528 |
| MEMBER PARAPHERNALIA | 123161 |
| BUILDING EXP AND MAINTE | 117274 |
| BANK AND CREDIT CARD FE | 62490 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 129553 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5244273 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 461342 | BOY |
| EOY | 993644 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 939370 | BOY |
| EOY | 852507 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 304576 | BOY |
| EOY | 419546 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 302287 | BOY |
| EOY | 596024 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1313827 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 531167 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 593206 | BOY |
| EOY | 782660 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 833028 | BOY |
| EOY | 1169830 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 644090 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139033 | BOY |
| EOY | 73925 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4216932 | BOY |
| EOY | 4888136 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 423597 | BOY |
| EOY | 457339 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 478846 | BOY |
| EOY | 605699 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1123270 | BOY |
| EOY | 1082455 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2025713 | BOY |
| EOY | 2145493 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2191219 | BOY |
| EOY | 2742643 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2191219 | BOY |
| EOY | 2742643 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4216932 | BOY |
| EOY | 4888136 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 341826 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 195548 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 14050 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 392529 | OtherCostOrOtherBasis |
| Depreciation | 43380 | Depreciation |
| Book Value | 349149 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 921298 | OtherCostOrOtherBasis |
| Depreciation | 487787 | Depreciation |
| Book Value | 433511 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 782660 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ESCROW DEPOSITS | $474,962 |
| CAPITAL LEASE PAYABLE | $18,609 |
| RISK MANAGEMENT SELF INSURANCE RESERVE | $585,114 |
| TENANT SEURITY DEPOSITS | $3,770 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1082455 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 5889351 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 195548 | NetUnrealizedGainsInvestments |
| Other Revenues | 14050 | OtherRevenues |
| Revenue Not Rptd F990 | 209598 | RevenueNotRptdF990 |
| Revenue Subtotal | 5679753 | RevenueSubtotal |
| Other Revenues Not Included | -93654 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | -93654 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5586099 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 5337927 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 93654 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 93654 | ExpensesNotRptdF990 |
| Expenses Subtotal | 5244273 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 5244273 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE FRATERNITY AND THE HOUSING CORPORATION ARE EXEMPT FROM INCOME TAXES ON INCOME FROM RELATED ACTIVITIES UNDER SECTION 501(C)(7) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING STATE TAX LAW. THE HOUSING CORPORATION IS REPORTED AS A DISREGARDED ENTITY OF THE FRATERNITY FOR TAX PURPOSES. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL OR STATE INCOME TAXES IN THE CONSOLIDATED FINANCIAL STATEMENTS. THERE WAS UNRELATED BUSINESS INCOME TAX EXPENSE RELATED TO THE 1899 PROPERTIES, LLC TRANSACTION DURING 2013 OF APPROXIMATELY $3,500 AND NO UNRELATED BUSINESS INCOME TAX EXPENSE DURING 2012. THE FRATERNITY FILES INFORMATION TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN THE STATE OF INDIANA. THE FRATERNITY IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE THE YEAR ENDED MAY 31, 2010. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | BOOK/TAX DIFFERENCE ON INVESTMENT 14,050. | |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RENTAL EXPENSES -93,654. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENTAL EXPENSES 93,654. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | STEVEN RAMOS | NamePerson |
| Title | PREV-CEO | Title |
| Base Compensation Filing Org | 61146 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 115000 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 176146 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 4A | ReturnReference |
| Explanation | STEVEN RAMOS RECEIVED $115,000 IN SEVERANCE PAYMENTS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS REVIEWED BY THE CFO AND CEO AND THEN FORWARDED TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS FOR REVIEW. THE 990 IS THEN SENT TO EACH MEMBER OF THE BOARD OF DIRECTORS AND IS THEN REVIEWED AT A QUARTERLY BOARD MEETING. | |
| 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 EXECUTIVE DIRECTORS 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 14,050. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TKE HOUSING CORPORATION LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7439 WOODLAND DRIVE | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46278 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261347475 | EIN |
| Primary Activities | ADMINISTER THE HOUSE FUND OF TKE FRATERNITY | PrimaryActivities |
| Legal Domicile State | IN | LegalDomicileState |
| Total Income | -14816 | TotalIncome |
| EOY Assets | 979491 | EOYAssets |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KCL PROPERTIES LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7439 WOODLAND DRIVE | AddressLine1 |
| City | INDIANAPOLIS | City |
| State | IN | State |
| ZIP Code | 46278 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261347279 | EIN |
| Primary Activities | MANAGE THE INTELLECTUAL PROPERTY OF TKE FRATERNITY | PrimaryActivities |
| Legal Domicile State | IN | LegalDomicileState |
| Exempt Code Section | 501(C)(2) | ExemptCodeSection |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Comments