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Nonprofit · EIN 31-0406478

PHI KAPPA TAU FRATERNITY

Also known as NATIONAL HQS

Tax-exempt · OXFORD, OH 45056

Financials

$1.9M$2.1M2022$3.1M$3.1M2023$3M$3M2024
Revenue Expenses · by fiscal year end
Financials of PHI KAPPA TAU FRATERNITY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$3,006,624$2,957,500$49,124$4,233,448$1,659,673$2,573,775
June 30, 2024990$3,096,917$3,059,130$37,787$4,235,097$1,317,002$2,918,095
June 30, 2023990$1,891,353$2,050,531-$159,178$4,195,963$1,337,387$2,858,576
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$250,000
Program service revenue
$2,670,208
Investment income
$39,911
Royalties
$35,255
Net gain from sales of assets
$56
Other revenue
$46,505

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$186,460
Other salaries and wages
$647,259
Salaries, compensation and benefits (total)
$959,824
Professional fundraising fees
$0
Legal fees
$130,220
Accounting fees
$31,525
Occupancy
$42,692
Travel
$263,439
Depreciation
$15,489

Balance sheet and other

Total assets, start of year
$4,235,097
Total assets, end of year
$4,233,448
Total liabilities, end of year
$1,659,673
Net assets, end of year
$2,573,775
Land, buildings and equipment
$462,477
Publicly traded securities
$351,860
Net assets without donor restrictions
$2,573,775
Gross unrelated business income
$75,166
Gross receipts
$3,050,250
Employees
24
Volunteers
600
Year formed
1906
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MATT ARNOLDCEO
Officer
40$163,902$19,156
MICHAEL MCCRUMNATIONAL PRESIDENT
Trustee or director, Officer
10$0$0
MICHAEL LUMMUSNATIONAL VICE PRESIDENT
Trustee or director, Officer
5$0$0
RICKY BAILEYNATIONAL COUNCILOR
Trustee or director
1$0$0
SCOTT BROWNNATIONAL COUNCILOR
Trustee or director
1$0$0
RAYMOND CARLOSNATIONAL COUNCILOR
Trustee or director
1$0$0
MICHAEL FRENCHNATIONAL COUNCILOR
Trustee or director
1$0$0
ANDY FRUTHNATIONAL COUNCILOR
Trustee or director
1$0$0
JOHN HAYSNATIONAL COUNCILOR
Trustee or director
1$0$0
990 for the year ended June 30, 2024: 9 people
NameTitleHours / weekCompensationOther / benefits
MATT ARNOLDCEO
Officer
40$111,621$9,296
MICHAEL MCCRUMNATIONAL PRESIDENT
Trustee or director, Officer
10$0$0
MICHAEL LUMMUSNATIONAL VICE PRESIDENT
Trustee or director, Officer
5$0$0
RICKY BAILEYNATIONAL COUNCILOR
Trustee or director
1$0$0
SCOTT BROWNNATIONAL COUNCILOR
Trustee or director
1$0$0
RAYMOND CARLOSNATIONAL COUNCILOR
Trustee or director
1$0$0
MICHAEL FRENCHNATIONAL COUNCILOR
Trustee or director
1$0$0
ANDY FRUTHNATIONAL COUNCILOR
Trustee or director
1$0$0
JOHN HAYSNATIONAL COUNCILOR
Trustee or director
1$0$0
990 for the year ended June 30, 2023: 11 people
NameTitleHours / weekCompensation
MATTHEW ARNOLDCEO
Trustee or director, Officer
40$35,521
DALE HOLLANDNATIONAL PRE
Trustee or director, Officer
10$0
BARRY MASKNATIONAL VP
Trustee or director
5$0
RICKY BAILEYNATIONAL COU
Trustee or director
1$0
RAYMOND CARLOSNATIONAL COU
Trustee or director
1$0
MICHAEL FRENCHNATIONAL COU
Trustee or director
1$0
JON HAYSNATIONAL COU
Trustee or director
1$0
MICHAEL LUMMUSNATIONAL COU
Trustee or director
1$0
ALLYN SHAWNATIONAL COU
Trustee or director
1$0
JEFFERY HILPERTSNATIONAL COU
Trustee or director
1$0
WARREN MATTOXNATIONAL COU
Trustee or director
1$0

Address and contacts

Address (IRS master file)
5221 MORNING SUN RD, OXFORD, OH 45056-8928
In care of
% NATIONAL HQS
Mailing address (990-N for 2024)
320 Tallawanda, Oxford OH 45056
Principal officer (990 for 2024)
MATTHEW ARNOLD, 5221 MORNING SUN ROAD, OXFORD, OH 45056
Principal officer (990-N for 2024)
Michael Sapara, 320 Tallwanda, Oxford OH 45056
Signed the 990
MATTHEW ARNOLD, CEO
Phone
(513) 523-4193
Return prepared by
BLUE & CO LLC

Mission

THE MISSION OF PHI KAPPA TAU IS TO CHAMPION A LIFELONG COMMITMENT TO BROTHERHOOD, LEARNING, ETHICAL LEADERSHIP AND EXEMPLARY CHARACTER.

990 for the year ended June 30, 2025

Program accomplishments

  • THE FRATERNITY PROVIDES TRAINING, GUIDANCE, SUPPORT AND VARIOUS SERVICES TO MEMBERS TO ADVANCE EXEMPT PURPOSE AND PROVIDE SOCIAL AND EDUCATIONAL PROGRAMS TO ENHANCE COLLEGIATE EXPERIENCES.
  • THE FRATERNITY CONDUCTS ANNUAL LEADERSHIP CONFERENCES FOR ITS MEMBERS TO TEACH LEADERSHIP SKILLS AND SERVICE TO CARRY OUT ITS EXEMPT PURPOSE
  • THE FRATERNITY CONDUCTS A HEALTH AND SAFETY PROGRAM FOR ITS MEMBERS AND CHAPTERS TO ENABLE THEM TO FULFILL THE MISSION AND CARRY OUT ITS EXEMPT PURPOSE
  • THE FRATERNITY HOSTS ITS ANNUAL ORGANIZATIONAL CONVENTION TO DEVELOP MEMBERS AND VOLUNTEERS AND TO FACILITATE THE ANNUAL BUSINESS MEETING OF THE FRATERNITY.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990-N on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
31-0406478
Tax-exempt status
501(c)(7): Social or recreational club
Donations deductible
No
Exempt since
1941
Accounting year ends
June
Files
Form 990 or 990-EZ
Group exemption
0332 (47 member organizations)
Assets (IRS master file)
$4,233,448
Income (IRS master file)
$3,050,250

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2024
Officer: Michael Sapara
June 30, 2025≤ $50,000 receipts––e-Postcard
990June 2025$3,006,624$2,957,500$4,233,448IRS
990June 2024$3,096,917$3,059,130$4,235,097IRS
990June 2023$1,891,353$2,050,531$4,195,963XML
990June 2022$1,862,133$1,933,689$4,347,554IRS
990June 2021–––IRS
990June 2020–––IRS
990-N for 2018
Officer: James McLaughlin
June 30, 2019≤ $50,000 receipts––e-Postcard
990June 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0406478).

Questions about PHI KAPPA TAU FRATERNITY

What is the EIN of PHI KAPPA TAU FRATERNITY?
The employer identification number (EIN) of PHI KAPPA TAU FRATERNITY is 31-0406478.
Is PHI KAPPA TAU FRATERNITY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1941.
Are donations to PHI KAPPA TAU FRATERNITY tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does PHI KAPPA TAU FRATERNITY file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of PHI KAPPA TAU FRATERNITY due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did PHI KAPPA TAU FRATERNITY last file with the IRS?
The latest return in the IRS public files is the 990-N for 2024 for the year ended June 30, 2025.
Who is the principal officer of PHI KAPPA TAU FRATERNITY?
The 990 for the year ended June 30, 2025 names MATTHEW ARNOLD.
Who are the officers and directors of PHI KAPPA TAU FRATERNITY?
The 990 for the year ended June 30, 2025 lists 9 people; 1 received compensation from the organization, the highest $163,902 (MATT ARNOLD, CEO).
How much revenue does PHI KAPPA TAU FRATERNITY have?
On its 990 for the year ended June 30, 2025 it reported revenue of $3,006,624, expenses of $2,957,500 and total assets of $4,233,448 at year end.

Organizations in its group exemption (47)

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