TAU KAPPA EPSILON FRATERNITY INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: TAU KAPPA EPSILON FRATERNITY INC (EIN 91-0568500)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-11-07
IRS object ID: 201223129349301912
Schema version: 2011v1.2
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-07T16:10:28-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MICHAEL R LEMM CPA PS	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	6 E ALDER ST STE 211	AddressLine1
City	WALLA WALLA	City
State	WA	State
ZIP Code	99362	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	910568500	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	TAU KAPPA EPSILON FRATERNITY INC	BusinessNameLine1
Business Name Line2	132 ALPHA THETA CHAPTER	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	TAUK	NameControl
Phone	5037067090	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 2424	AddressLine1
City	WALLA WALLA	City
State	WA	State
ZIP Code	993620370	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MIKE BARR	Name
Title	TREASURER	Title
Phone	5037067090	Phone
Date Signed	2012-11-05	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	MICHAEL R LEMM	Name
Phone	5095257320	Phone
Date Prepared	2012-11-07	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	340463	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1931	YearFormation
State Legal Domicile	WA	StateLegalDomicile
Activity Or Mission Description	COLLEGE FRATERNITY - LOCAL CHAPTER	ActivityOrMissionDescription
Nbr Voting Members Governing Body	8	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	8	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	287657	ProgramServiceRevenuePriorYear
Program Service Revenue CY	340308	ProgramServiceRevenueCY
Investment Income Prior Year	79	InvestmentIncomePriorYear
Investment Income Current Year	95	InvestmentIncomeCurrentYear
Other Revenue Prior Year	117	OtherRevenuePriorYear
Other Revenue Current Year	60	OtherRevenueCurrentYear
Total Revenue Prior Year	287853	TotalRevenuePriorYear
Total Revenue Current Year	340463	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	34228	SalariesEtcPriorYear
Salaries Etc Current Year	31644	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	259191	OtherExpensePriorYear
Other Expenses Current Year	265092	OtherExpensesCurrentYear
Total Expenses Prior Year	293419	TotalExpensesPriorYear
Total Expenses Current Year	296736	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-5566	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	43727	RevenuesLessExpensesCY
Total Assets BOY	355124	TotalAssetsBOY
Total Assets EOY	398596	TotalAssetsEOY
Total Liabilities BOY	44040	TotalLiabilitiesBOY
Total Liabilities EOY	43786	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	311084	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	354810	NetAssetsOrFundBalancesEOY
Mission Description	COLLEGE FRATERNITY - LOCAL CHAPTER	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	296736	Expense
Description	COLLEGE FRATERNITY - LOCAL CHAPTER	Description
Total Program Service Expense	296736	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	8	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	2	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	8	NbrVotingGoverningBodyMembers
Number Independent Voting Members	8	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ANNE KELLOG	NamePerson
Telephone Number	5095273154	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1935	AddressLine1
City	WALLA WALLA	City
State	WA	State
ZIP Code	99362	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
MIKE BARR
TREASURER	2.00	X	X	0	0	0
NORM SWICK
PRESIDENT	2.00	X	X	0	0	0
BRIAN HOLTZCLAW
SECRETARY	1.00	X	X	0	0	0
JASON SMITH
VICE-PRESIDE	1.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	ROOM, BOARD & HOUSE FEES	Description
Total Revenue Column	340308	TotalRevenueColumn
Related Or Exempt Function Income	340308	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	340308	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	95	TotalRevenueColumn
Related Or Exempt Function Income	95	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Total Revenue Column	60	TotalRevenueColumn
Related Or Exempt Function Income	60	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	60	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	340463	TotalRevenueColumn
Related Or Exempt Function Income	340463	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	27783	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3861	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5874	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	215945	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	2900	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	19603	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
DUES	7500
SOCIAL	6377
RUSH	5250
FRATERNAL ASSESSMENTS	1083

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	560	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	296736	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	14302	BOY
EOY	44613	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	55728	BOY
EOY	88167	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1113	BOY
EOY	483	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9632	BOY
EOY	9217	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	396621	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	140505	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	274349	BOY
EOY	256116	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	355124	BOY
EOY	398596	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	57	BOY
EOY	2216	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	43983	BOY
EOY	41570	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	44040	BOY
EOY	43786	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	311084	BOY
EOY	354810	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	311084	BOY
EOY	354810	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	355124	BOY
EOY	398596	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	43727	ReconcilationRevenueExpenses
Reconcilation Other Changes	-1	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	45000	OtherCostOrOtherBasis
Book Value	45000	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	351621	OtherCostOrOtherBasis
Depreciation	140505	Depreciation
Book Value	211116	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	256116	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	MORTGAGE PAYABLE	Description
Amount	$41,570	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	41570	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC