2024-03-01T16:07:17-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2022-07-01 316049792 KAPPA KAPPA GAMMA FOUNDATION KAPP 6142286515 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 KELLY FACKEL EXECUTIVE DIRECTOR 6142286515 2024-02-24 1 KELLY FACKEL 999009999 0 HEIDI FERGUSON P00410007 4197942000 2024-02-24 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z KELLY FACKEL 6640 RIVERSIDE DRIVE 200 DUBLIN OH 43017 9861524 0 X WWW.KAPPA.ORG/FOUNDATION X 1989 OH INVESTING IN OUR MEMBERS BY FUNDING PROGRAMS THAT FULFILL THE EVOLVING NEEDS OF WOMEN. 13 13 0 40 84424 83351 3506933 2759560 0 0 7278913 1056731 1504 7916 10787350 3824207 3697203 3054881 0 0 1088273 1029988 127144 131881 1004832 1531551 1646524 6444171 5863274 4343179 -2039067 53485327 55354104 916104 1449264 52569223 53904840 X INVESTING IN OUR MEMBERS BY FUNDING PROGRAMS THAT FULFILL THE EVOLVING NEEDS OF WOMEN. 0 0 496203 495188 EDUCATIONAL AREA GRANT: PROVIDES GRANTS FOR THE EDUCATIONAL AREAS OF CHAPTER HOUSES. 1548327 1489953 SCHOLARSHIPS AND AID TO MEMBERS IN NEED: THE FOUNDATION AWARDS ANNUAL SCHOLARSHIPS TO QUALIFIED RECIPIENTS FOR UNDERGRADUATE AND GRADUATE EDUCATION. KAPPA KAPPA GAMMA FOUNDATION SCHOLARSHIPS ARE AWARDED BASED ON A COMBINATION OF FACTORS INCLUDING ACADEMIC MERIT, FINANCIAL NEED, AND PARTICIPATION AND LEADERSHIP IN THE ORGANIZATION, CAMPUS AND COMMUNITY ACTIVITIES. THE FOUNDATION PROVIDES CONFIDENTIAL AID TO QUALIFYING MEMBERS OF ALL AGES WHO SUDDENLY FIND THEMSELVES IN UNEXPECTED TIMES OF NEED DUE TO FINANCIAL, MEDICAL OR DISASTER SITUATIONS. RECIPIENTS MAY BE UNDERGRADUATES OR ALUMNAE, AND AID MAY BE A ONE-TIME GRANT OR ONGOING SUPPORT. 1094927 1069740 EDUCATIONAL AND LEADERSHIP PROGRAMMING: THE FOUNDATION SUPPORTS THE DEVELOPMENT AND USE OF EDUCATIONAL AND LEADERSHIP PROGRAMS THAT ARE AVAILABLE TO OVER 320,927 MEMBERS, IN-PERSON AND VIRTUALLY. THE PROGRAMS PROVIDE TRAINING THAT ALLOWS MEMBERS TO DEVELOP SKILLSETS THEY CAN IMPLEMENT IN PROFESSIONAL AND PERSONAL SETTINGS THROUGHOUT THEIR LIVES. THROUGH OUR GIRL'S ACADEMY, WE ARE ALSO PROVIDING LEADERSHIP PROGRAMMING AND MENTORSHIP TO HUNDREDS OF UNDERSERVED MIDDLE SCHOOL GIRLS EVERY YEAR. THROUGH THESE PROGRAMS WE ARE MAKING A LIFETIME INVESTMENT IN THE EDUCATION AND TRAINING OF WOMEN SO THEY ARE PREPARED TO LEAD AND SERVE IN THEIR COMMUNITIES AROUND THE WORLD. 278573 HERITAGE: THE FOUNDATION SUPPORTS THE OPERATION OF THE STEWART HOUSE MUSEUM, HOME OF KAPPA KAPPA GAMMA FOUNDER MINNIE STEWART, IN MONMOUTH, ILLINOIS. THE KAPPA KAPPA GAMMA FOUNDATION IS COMMITTED TO FUNDING THE PRESERVATION OF KAPPA'S HERITAGE AS THE ORGANIZATION PURSUES THE COMPREHENSIVE DIGITIZATION OF ALL MUSEUM AND ARCHIVE COLLECTIONS. SHARING THESE COLLECTIONS WITH THE GENERAL PUBLIC AND THE MEMBERS OF KAPPA KAPPA GAMMA HIGHLIGHTS THE POSITIVE IMPACT OF WOMEN'S FRATERNITIES ON SOCIETY, THE HISTORY OF WOMEN IN HIGHER EDUCATION, AND KAPPA KAPPA GAMMA'S ROLE IN EMPOWERING WOMEN FOR NEARLY 150 YEARS. 278573 3418030 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 1 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 1 10 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 0 0 AK AR CA CO CT DC FL GA HI IL KS KY LA MA MD MI MN MO MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X X KIRSTEN DEMUZIO 6143412116 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 SUSANNE WOLFF FICK PRESIDENT 10.00 X X 0 0 0 CYNTHIA HEABERLIN BEAIRD TRUSTEE 10.00 X 0 0 0 MARY PAT ROONEY TRUSTEE 10.00 10.00 X 0 0 0 CHRISTINA FRANK ERWIN TRUSTEE 10.00 X 0 0 0 NANCY FOLAND TRUSTEE 10.00 1.00 X 0 0 0 AMANDA BROWN LANG TREASURER 10.00 X X 0 0 0 CANDY KAELIN DEEMER TRUSTEE 10.00 X 0 0 0 BARB ADAMS GOETTELMAN TRUSTEE 10.00 10.00 X 0 0 0 TIANA FOWLER RONSTADT VICE PRESIDENT 10.00 X X 0 0 0 PEGGY BLACK MEYER TRUSTEE 10.00 X 0 0 0 KEO FRAZIER TRUSTEE 10.00 X 0 0 0 MARIA BROWN TRUSTEE 10.00 10.00 X 0 0 0 ALEX CAMPION YOUNG TRUSTEE 10.00 X 0 0 0 MARGARET COONS EXECUTIVE DIRECTOR 40.00 X 127469 0 16562 127469 0 16562 1 0 0 0 WORDS DATA AND IMAGES DBA GABRIEL GROUP PO BOX 1000 SOUTHEASTERN PA 19398 FUNDRAISING SERVICES 131881 TREK ADVANCEMENT LLC 169 N LIMESTONE LEXINGTON KY 40507 CONSULTANT SERVICES 103452 1 2759560 258022 2759560 1161612 84424 1077188 5932436 6037317 -104881 -104881 -104881 MISCELLANEOUS INCOME 900099 6497 6497 LIFE INS CASH SURRENDER VALUE 900099 1419 1419 7916 3824207 0 84424 980223 1564418 1564418 1479963 1479963 10500 10500 161920 25184 83935 52801 688507 107086 356905 224516 35997 5599 18660 11738 86620 13472 44902 28246 56944 8857 29518 18569 6834 6834 43338 43338 131881 131881 234324 234324 4935 4935 12485 6242 6243 44397 3613 33209 7575 289729 45062 150189 94478 193624 30115 100370 63139 723 723 141761 22048 73486 46227 TAX EXPENSE 60513 60513 DEVELOPMENT 242811 242811 COST-BASED REIMBURSEMEN 232710 36194 120631 75885 TRUSTEE FEES 72421 72421 65919 65919 5863274 3418030 1440412 1004832 947823 805701 1409669 1356261 905263 899515 10683 18444 3488774 2599812 1030723 888962 22409387 23514219 26076440 26544922 695339 1326080 53485327 55354104 317150 191946 598954 1257318 916104 1449264 X 12723360 12675227 39845863 41229613 52569223 53904840 53485327 55354104 X -2039067 3301258 73426 X X 0 1 X 1 0 X 4335629 5716893 3951429 3506933 2759560 20270444 4335629 5716893 3951429 3506933 2759560 20270444 605872 19664572 1461940 1126200 835481 1573540 1077188 6074349 249514 84424 333938 -10578 1100 3470 1504 7916 3412 26682143 0.73700 0.74880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ -10,578. 2019 AMOUNT: $ 1,100. 2020 AMOUNT: $ 3,470. 2021 AMOUNT: $ 1,504. 2022 AMOUNT: $ 7,916. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 29033493 135112 2337836 520133 432321 30553987 32496610 337443 -2807189 619590 373781 29033493 25139920 417211 7750042 518975 291588 32496610 24839240 610768 746707 769276 287519 25139920 24425961 527349 857387 694234 277223 24839240 0.73420 0.26580 1 0 15500 15500 812467 488604 323863 204236 74237 129999 1968267 1794268 173999 488304 242703 245601 888962 PARNASSUS CORE EQTY FD 3324759 F LIMITED PARTNERSHIPS 11077998 F FUND OF FUNDS 3115329 F MERCER CORE FIXED INCOME 5010878 F ARTISAN INTERNATIONAL VA 4015958 F 26544922 DUE TO RELATED PARTY 342100 OPERATING LEASE LIABILITY 915218 1257318 X 6891141 3301258 3301258 3589883 234324 234324 3824207 5628950 0 5628950 234324 234324 5863274 PART III, LINE 1A: THE FOUNDATION OWNS MANY COLLECTIBLE AND HISTORICAL ITEMS WHICH WERE NOT CAPITALIZED ON THE FINANCIAL STATEMENTS AS THEY WERE ACQUIRED BECAUSE IT WAS IMPRACTICABLE TO DETERMINE A VALUE. PART III, LINE 4: THE FOUNDATION SUPPORTS THE OPERATION OF THE STEWART HOUSE MUSEUM, HOME OF KAPPA KAPPA GAMMA FOUNDER MINNIE STEWART, IN MONMOUTH, ILLINOIS. THE KAPPA KAPPA GAMMA FOUNDATION IS COMMITTED TO FUNDING THE PRESERVATION OF KAPPA'S HERITAGE AS THE ORGANIZATION PURSUES THE COMPREHENSIVE DIGITIZATION OF ALL MUSEUM AND ARCHIVE COLLECTIONS. SHARING THESE COLLECTIONS WITH THE GENERAL PUBLIC AND THE MEMBERS OF KAPPA KAPPA GAMMA HIGHLIGHTS THE POSITIVE IMPACT OF WOMEN'S FRATERNITIES ON SOCIETY, THE HISTORY OF WOMEN IN HIGHER EDUCATION, AND KAPPA KAPPA GAMMA'S ROLE IN EMPOWERING WOMEN FOR OVER 150 YEARS. PART V, LINE 4: SCHOLARSHIPS, FINANCIAL AID, AND LEADERSHIP ACADEMY PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A NON-PROFIT CORPORATION AND HAS OBTAINED EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. IN ADDITION, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(I)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). THE FOUNDATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNCERTAIN TAX POSITIONS TO SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. THE FOUNDATION RECOGNIZES INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE AND DID NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES AT JUNE 30, 2023 AND 2022. THE FOUNDATION'S FEDERAL TAX RETURNS FOR THE PRIOR THREE FISCAL YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 3152683 0 0 0 0 0 0 3152683 0 3152683 SCHOLARSHIPS NORTH AMERICA 4 10500 CHECK N/A US DOLLAR 1 0 1 1 1 0 PART I, LINE 3: N/A - THE ORGANIZATION DOES NOT HAVE EXPENDITURES OVERSEAS. PART III ACCOUNTING METHOD: X X X X X 1 WORDS DATA AND IMAGES DBA GABRIEL GROUP PO BOX 1000 SOUTHEASTERN PA 19398 ANNUAL LOYALTY FUND PRODUCTION/FULFILLMENT 0 867306 131881 735425 867306 131881 735425 AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR SC SD TN TX UT VT VA WA WV WI WY 1 KAPPA KAPPA GAMMA FRATERNITY 6640 RIVERSIDE DRIVE SUITE 200 DUBLIN OH 43017 314221880 501(C)(7) 0 1069231 EDUCATIONAL GRANTS THETA EDUCATIONAL AREA 1603 CHAPEL HILL RD 203 COLUMBIA MO 65203 431080165 501(C)(7) 0 36700 EDUC. AREAS AND FACILITIES EPSILON BETA EDUCATIONAL AREA 12540 W AUBURN AVE LAKEWOOD CO 80228 510151535 501(C)(7) 0 29449 EDUC. AREAS AND FACILITIES DELTA IOTA EDUCATIONAL AREA 4050 WEST LAKESHORE DR BATON ROUGE LA 70808 720602414 501(C)(7) 0 151651 EDUC. AREAS AND FACILITIES BETA THETA EDUCATIONAL AREA 6609 NW GRAND BLVD OKLAHOMA CITY OK 73116 730738019 501(C)(7) 0 252211 EDUC. AREAS AND FACILITIES GAMMA ZETA EDUCATIONAL AREA 8040 E BIRWOOD ROAD TUCSON AZ 85750 866053994 501(C)(7) 0 23216 EDUC. AREAS AND FACILITIES 0 6 FINANCIAL AID 100 288498 SCHOLARSHIPS 350 1191465 PART I, LINE 2: KAPPA KAPPA GAMMA FRATERNITY PROVIDES QUARTERLY REPORTS TO THE FOUNDATION FOR REVIEW OF HOW THE FUNDS ARE BEING SPENT. THE FINAL REPORT IS SIGNED BY THE EXECUTIVE DIRECTORS OF THE FRATERNITY AND FOUNDATION FOR APPROVAL. GRANT APPLICANTS PREPARE AND SUBMIT TO THE FOUNDATION BOARD OF TRUSTEES A GRANT APPLICATION FORM DISCLOSING THE INTENDED USE AND PURPOSE OF A GRANT. THE FOUNDATION BOARD OF TRUSTEES REVIEWS AND VOTES ON THE PROPRIETY OF A GRANT BASED UPON THE INFORMATION CONTAINED ON THE GRANT APPLICATION FORM. IF APPROVED, EACH GRANT IS GOVERNED BY PROCEDURES SET FORTH IN A WRITTEN GRANT AGREEMENT BETWEEN THE RECIPIENT AND THE FOUNDATION. THE GRANT AGREEMENT REQUIRES: 1) THE GRANT FUNDS TO BE USED EXCLUSIVELY FOR EDUCATIONAL AND CHARITABLE PURPOSES; 2) THE MAINTENANCE BY THE GRANTEE OF DETAILED RECORDS RELATING TO THE USE OF THE GRANT FUNDS; 3) THE GRANT RECIPIENT ALLOWS FOUNDATION REPRESENTATIVES ACCESS TO INFORMATION RELEVANT TO ITS USE OF THE GRANT FUNDS PROCEEDS; AND 4) PROVIDES FOR THE RETURN OF GRANT FUNDS IF SUCH FUNDS ARE NOT USED IN THE MANNER SPECIFIED IN THE GRANT AGREEMENT. X 8 258022 MARKET VALUE 0 1 1 PART I, COLUMN (B): THERE WERE 8 VARIOUS CONTRIBUTIONS OF STOCK DURING FY 2023. PART I, LINE 32B: INVESTMENT COMPANY RECEIVES STOCK DONATIONS AND IS INSTRUCTED TO SELL UPON RECEIPT AND TRANSFER PROCEEDS TO FOUNDATION BANK ACCOUNT. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION SHALL BE THE MEMBERS OF THE COUNCIL OF KAPPA KAPPA GAMMA FRATERNITY, SERVING FROM TIME TO TIME. AT THE ANNUAL MEETING OF THE MEMBERS OF THE CORPORATION, THE MEMBERS SHALL ELECT TRUSTEES FROM A SLATE PRESENTED TO THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A SEE NARRATIVE FOR PART VI, LINE 6 FORM 990, PART VI, SECTION A, LINE 8B NO COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD IS PROVIDED THE FORM 990 AND GIVEN TIME TO REVIEW BEFORE VOTING TO APPROVE THE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION BOARD OF TRUSTEES, FOUNDATION FINANCE COMMITTEE MEMBERS, MANAGERS AND OFFICERS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY. EACH BOARD MEMBER, FINANCE COMMITTEE MEMBER, MANAGER AND OFFICER INDICATES WHETHER THERE ARE ANY CONFLICTS AND THESE CONFLICTS ARE REVIEWED BY THE TREASURER. BOARD MEMBERS ABSTAIN FROM VOTING ON TOPICS WHERE A POTENTIAL OR REAL CONFLICT OF INTEREST EXISTS. BOARD MINUTES REFLECT THIS ACTION. FORM 990, PART VI, SECTION B, LINE 15A IN FY 2022, THE ORGANIZATION REVIEWED AND APPROVED THE EXECUTIVE DIRECTOR'S COMPENSATION UTILIZING SALARY SURVEYS THAT INCLUDED SIMILAR ORGANIZATIONS IN THEIR DELIBERATION PROCESS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022. THE ORGANIZATION DOES NOT HAVE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, LINE 15B HAS BEEN ANSWERED "NO" PER THE FORM 990 INSTRUCTIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST AND AFTER THE BOARD OF TRUSTEES HAVE REVIEWED THE REQUEST FOR APPROVAL. FORM 990, PART XI, LINE 9: ADOPTION OF ASC 842 - DEFERRED RENT 73,426. FORM 990 PART XI LINE 9 THE ORGANIZATION PREVIOUSLY HAD DEFERRED RENT FROM INITIAL ABATED COSTS THAT WAS RECOGNIZED INTO RETAINED EARNINGS FOR $73,426. FORM 990, PART XII, LINE 2C: THE FINANCIAL STATEMENTS WERE INDEPENDENTLY AUDITED BY CLIFTONLARSONALLEN, LLP. KAPPA KAPPA GAMMA FRATERNITY 6640 RIVERSIDE DRIVE STE 200 DUBLIN OH 43017 314221880 FRATERNITY OH 501(C)(7) N/A 0 KAPPA KAPPA GAMMA FRATERNITY HOUSING CORPORATION 6640 RIVERSIDE DRIVE STE 200 DUBLIN OH 43017 831084242 HOUSING OH 501(C)(7) N/A 0 CHARITABLE REMAINDER TRUST DBA DRAIS TRUST C/O WELLS FARGO BANK N A TRUST TAX LAS VEGAS NV 89118 956819324 INVESTMENTS CA T 12403 259405 1.00000 1 0 1 1 0 0 0 0 0 0 0 1 1 1 1 1 1 1 0 0 CHARITABLE REMAINDER TRUST DBA DRAIS TRUST C 11000 FMV KAPPA KAPPA GAMMA FRATERNITY B 1069231 AUDITED VALUE KAPPA KAPPA GAMMA FRATERNITY K 115035 AUDITED VALUE KAPPA KAPPA GAMMA FRATERNITY P 232710 AUDITED VALUE