Kappa Kappa Gamma Fraternity Inc, Kappa Kappa Gamma Shoals Chapter in Russellville, Alabama (AL)

Kappa Kappa Gamma Fraternity Inc, Kappa Kappa Gamma Shoals Chapter
Employer Identification Number (EIN)	314221880
Name of Organization	Kappa Kappa Gamma Fraternity Inc
Secondary Name	Kappa Kappa Gamma Shoals Chapter
In Care of Name	MAUDIE BEDFORD
Address	P O Box 370, Russellville, AL 35653
Activities	Other school related activities, Fraternity or sorority
Subsection	Pleasure, Recreational, or Social Club
Ruling Date	10/1945
Deductibility	Contributions are not deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	2007
Assets	$5,000,000 to $9,999,999
Income	$5,000,000 to $9,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$8,617,636
Amount of Income	$7,156,011
Form 990 Revenue Amount	$5,482,877

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	No
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		9	0
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	No
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		61	61
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$904,695	$989,340	$1,064,580
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$69,416	$77,689
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$8,797	$11,803
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2011	2012	2013
Statement of Revenue
Total revenue	$4,627,288	$6,052,413	$5,482,877
Contributions, Gifts, Grants and Other Similar Amounts	$352,557	$348,206	$360,347
Program Service Revenue	$3,560,840	$4,858,896	$3,983,056
900099		$2,684,055	$2,832,495
Other Activities Related to Real Estate		$1,110,953	$33,649
524296		$991,408	$1,082,272
900001		$38,831	$34,640
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$107,379	$143,719	$224,197
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$272,600	$457,363	$503,478
Net rental loss	$-1,828	$-838	$-1,343
Gross rents (Real / Personal)	$6,169 / $0	$7,157 / $0	$3,389 / $0
Less: rental expenses (Real / Personal)	$7,997 / $0	$7,995 / $0	$4,732 / $0
Rental income or (loss) (Real / Personal)	$-1,828 / $0	$-838 / $0	$-1,343 / $0
Net gain/loss from sales of assets other than inventory	$-25,583	$-79,583	$161,649
Gross amount from sales of assets other than inventory (Securities / Other)	$812,174 / $349	$1,700,754 / $150	$1,816,233 / $-761
Less: cost or other basis and sales expenses (Securities / Other)	$837,844 / $262	$1,780,487 / $0	$1,653,823 / $0
Gain or (loss) (Securities / Other)	$-25,670 / $87	$-79,733 / $150	$162,410 / $-761
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$15,833	$21,874	$3,965
Gross sales of inventory, less returns and allowances	$42,426	$39,166	$18,544
Less: cost of goods sold	$26,593	$17,292	$14,579
Miscellaneous Revenue	$345,490	$302,776	$247,528
900099		$173,171	$180,329
Periodical Publishers		$80,052	$13,936
541800		$46,691	$46,578
All other revenue		$2,862	$6,685

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$4,297,621	$5,305,296	$4,839,971
Grants and other assistance to domestic organizations and domestic governments		$0	$13,936
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$79,875	$85,773	$89,492
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$1,088,892	$1,146,852	$1,109,869
Pension plan accruals and contributions		$68,318	$61,120
Other employee benefits		$72,825	$85,127
Payroll taxes	$93,502	$97,081	$92,844
Fees for services (non-employees)
Management		$0	$0
Legal		$46,994	$106,893
Accounting		$28,200	$27,125
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$19,935	$19,970
Other		$20,985	$25,116
Advertising and promotion		$0	$0
Office expenses		$379,984	$339,611
Information technology		$48,890	$77,260
Royalties		$0	$0
Occupancy		$137,273	$135,277
Travel		$413,280	$443,769
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$1,494,400	$640,875
Interest		$0	$0
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$180,909	$200,010
Insurance		$722,210	$869,256
Other expenses		$208,258	$233,839
Other expenses		$94,141	$268,582

	2011	2012	2013
Balance Sheet
Total assets	$7,199,951	$8,265,140	$8,617,636
Cash - non-interest-bearing		$1,060,507	$107,232
Savings and temporary cash investments		$991,130	$1,546,205
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$182,046	$222,663
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$366,246	$331,574
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$172,273	$156,627
Land, buildings, and equipment: cost or other basis		$948,747	$934,561
Investments - publicly traded securities		$3,016,305	$4,176,775
Investments - other securities		$1,128,676	$1,000,672
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$399,210	$141,327
Total liabilities	$865,259	$1,307,902	$926,400
Accounts payable and accrued expenses		$1,227,569	$588,187
Grants payable		$0	$0
Deferred revenue		$39,484	$224,532
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$15,343	$71,556
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$25,506	$42,125
Total net assets or fund balances	$6,334,692	$6,957,238	$7,691,236
Unrestricted net assets		$6,957,238	$7,691,236
Temporarily restricted net assets		$0	$0
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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Id	Name	Address	State	Established	Total Income
Other organizations in Alabama
1	Kampground Owners Association Inc	3416 Primm Ln, Birmingham, AL 35216-5602	AL	1973-10	$110,390
2	Kappa Alpha Order, Alpha Beta Chapter	PO BOX 1880, Tuscaloosa, AL 35403-1880	AL		$1,222,379
3	Kappa Alpha Order, Delta Phi Chapter	Jsu Box 3034, Jacksonville, AL 36265	AL	1940-08	$120,921
4	Kappa Delta Sorority, Alpha Upsilon	Bsc Box 549109, Birmingham, AL 35254-0001	AL	1943-07	$68,301
5	Kappa Delta Sorority, Delta Delta	Tu Box 821004, Troy, AL 36082-0001	AL	1967-06	$235,542
6	Kappa Delta Sorority, Delta Sigma	PO BOX U-1207, Mobile, AL 36688-0001	AL	1971-06	$104,577
7	Kappa Delta Sorority, Epsilon Lambda Frso Kd House	518 Fraternity And Sorority Row Nw, Huntsville, AL 35805-2595	AL	1970-03	$73,657
8	Kappa Delta Sorority, House Corporation Zeta Chapter	PO BOX 1880, Tuscaloosa, AL 35403-1880	AL	1988-10	$2,736,473
9	Kappa Delta Sorority, Sigma Lambda	201 Wire Road - Village Box 2, Auburn University, AL 36849-5403	AL	1943-07	$344,006
10	Kappa Delta Sorority, Zeta Chapter	PO BOX 1880, Tuscaloosa, AL 35403-1880	AL	1988-10	$727,338
11	Kappa Kappa Gamma Fraternity Inc, Kappa Kappa Gamma Shoals Chapter	P O Box 370, Russellville, AL 35653	AL	1945-10	$7,156,011
12	Kappa Psi Pharmaceutical Fraternity	2316 Walker Building, Auburn, AL 36849	AL	1964-02	$0
13	Kappa Sigma Fraternity, 220 Lambda-Omicron	PO BOX 5348 -- UNA, Florence, AL 35630	AL	1940-12	$37,518
14	Kappa Sigma Fraternity, 403 Beta Of Kappa Sigma Inc	PO BOX 1880, Tuscaloosa, AL 35403-1880	AL	1940-12	$204,819
15	Kappa Sigma Fraternity, Kappa Sigma Beta-Eta	Po Box 3090, Auburn, AL 36831	AL	1940-12	$45,428
16	Kappa Sigma Fraternity, Beta Chapter	PO BOX 1880, Tuscaloosa, AL 35403-1880	AL	1940-12	$855,360
17	Kate Duncan Smith Dar School, Endowment Fund	PO BOX 2886, Mobile, AL 36652-2886	AL	1975-08	$1,927,083
18	Kate Duncan Smith Daughters Of The American Revolution School, Kate D Smith Ex Secy	6077 Main St, Grant, AL 35747-8333	AL	1957-10	$1,987,743
19	Kate Kinloch Middleton Fund	PO BOX 2527, Mobile, AL 36652-2527	AL	1959-06	$1,247,479
20	Kate Kinlock Middleton Memorial Tr Wa Fifteen Uw Fbo Robert Middleton	PO BOX 2886, Mobile, AL 36652-2886	AL	1959-02	$7,657

Affiliation	Name	Address	State	Established	Total Income
20 biggest affiliated organizations
Subordinate	Kappa Kappa Gamma Fraternity Inc, Group Return	530 E Town St, Columbus, OH 43215-4820	OH	1945-10	$46,663,254
Central	Kappa Kappa Gamma Fraternity Inc, Kappa Kappa Gamma Shoals Chapter	P O Box 370, Russellville, AL 35653	AL	1945-10	$7,156,011
Subordinate	Kappa Kappa Gamma Fraternity Inc, Delta Rho Chapter	PO BOX 2991, Oxford, MS 38655-3001	MS	1945-10	$1,174,920
Subordinate	Kappa Kappa Gamma Fraternity Inc, Mu Chapter	821 W Hampton Dr, Indianapolis, IN 46208-3451	IN	1945-04	$619,959
Subordinate	Kappa Kappa Gamma Fraternity Inc, 508 Thurston Corp	PO BOX 788, Ithaca, NY 14851-0788	NY	1945-10	$418,272
Subordinate	Kappa Kappa Gamma Fraternity, Beta Chi Chapter	238 E Maxwell St, Lexington, KY 40508-2613	KY	1945-10	$355,494
Subordinate	Kappa Kappa Gamma Fraternity Inc, Bloomington Normal Alumnae Assoc	P O Box 38, Columbus, OH 43216-0038	OH	1998-07	$354,705
Subordinate	Kappa Kappa Gamma Fraternity Inc, St Lawrence Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1966-09	$344,159
Subordinate	Kappa Kappa Gamma Fraternity Inc, Gamma Eta House Corporation	1110 Se Spring St, Pullman, WA 99163-2250	WA	1945-10	$340,019
Subordinate	Kappa Kappa Gamma Fraternity Inc, Delta Omicron House Assoc Chapter	120 Lynn Ave, Ames, IA 50014-7107	IA	1945-10	$172,492
Subordinate	Kappa Kappa Gamma Fraternity Inc, Beta Upsilon Chapter	265 Prospect St, Morgantown, WV 26505-5010	WV	1967-09	$107,890
Subordinate	Kappa Kappa Gamma Fraternity Inc, Fort Worth Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-05	$63,800
Subordinate	Kappa Kappa Gamma Fraternity Inc, Houston Alumnae	5420 Braeburn Dr, Bellaire, TX 77401-4717	TX	1945-10	$62,276
Subordinate	Kappa Kappa Gamma Fraternity Inc, Dallas Alumnae Assoc	P O Box 38, Columbus, OH 43216-0038	OH	1945-10	$53,788
Subordinate	Kappa Kappa Gamma Fraternity Inc, Lexington Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-10	$4,267
Subordinate	Kappa Kappa Gamma Fraternity Inc, Charlotte Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-10	$3,970
Subordinate	Kappa Kappa Gamma Fraternity Inc, Rhode Island Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-10	$2,372
Subordinate	Kappa Kappa Gamma Fraternity Inc, Iowa City Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-05	$988
Subordinate	Kappa Kappa Gamma Fraternity Inc, The Golden Key Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-10	$623
Subordinate	Kappa Kappa Gamma Fraternity Inc, El Paso Alumnae Association	Po Box 38, Columbus, OH 43216	OH	1945-05	$389

Number of affiliated organizations

Alabama	7
Arkansas	1
Arizona	3
California	21
Colorado	5
Connecticut	3
District of Columbia	1
Florida	6
Georgia	9
Hawaii	1
Iowa	5
Idaho	2
Illinois	8
Indiana	7
Kansas	4
Kentucky	2
Louisiana	4
Massachusetts	5
Maryland	1
Maine	1
Michigan	7
Minnesota	1

Missouri	4
Mississippi	4
Montana	2
North Carolina	4
Nebraska	4
New Hampshire	1
New Jersey	1
New Mexico	1
New York	13
Ohio	282
Oklahoma	6
Oregon	5
Pennsylvania	10
South Carolina	5
Tennessee	2
Texas	18
Utah	1
Virginia	8
Washington	6
Wisconsin	2
West Virginia	2
Wyoming	2

Total

487

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