Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter in State College, Pennsylvania (PA)

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Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter
Employer Identification Number (EIN)240801146
Name of OrganizationTau Kappa Epsilon Fraternity Inc
Secondary Name116 Pi Chapter
In Care of NameThompson Harner Inc
AddressPO BOX 93, State College, PA 16804-0093
ActivitiesFraternity or sorority, Other social activities, Other youth organization or activities
SubsectionPleasure, Recreational, or Social Club
Ruling Date02/2004
DeductibilityContributions are not deductible
FoundationAll organizations except 501(c)(3)
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2014
Assets$1,000,000 to $4,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,632,975
Amount of Income$708,046
Form 990 Revenue Amount$708,046
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Recreational, Pleasure, or Social Club


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Amount of income in 2014: $708,046 (it was $530,437 in 2013)
Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter: 

 $708,046
Other organizations performing similar types of work: 

 $62,479

Assets in 2014: $1,632,975 (it was $1,649,269 in 2013)
Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter: 

 $1,632,975
Other organizations performing similar types of work: 

 $41,400

Expenses in 2013: $450,215
Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter: 

 $450,215
Other organizations performing similar types of work: 

 $49,751

Income to expenses ratio in 2013: 1.6
Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter: 

 1.6
Other organizations performing similar types of work: 

 0.9

Number of employees in 2013: 1
Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter: 

 1
Other organizations performing similar types of work: 

 1

Grants share in income in 2013: 21.5%
Tau Kappa Epsilon Fraternity Inc, 116 Pi Chapter: 

 21.5%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?YesNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
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)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?YesYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?NoNo
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?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096110
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNoNo
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 return111
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNoNo
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)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
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?YesYesYes
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?YesYesYes
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?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0
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?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
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$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization10
Statement of Revenue
201120122013
Total revenue$729,537$443,697$530,437
Contributions, Gifts, Grants and Other Similar Amounts$395,128$85,552$114,174
Program Service Revenue$332,831$357,277$415,445
532000$332,831$357,277$415,445
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$644$311$134
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
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$0$0$0
Miscellaneous Revenue$934$557$684
900099$314$0$649
900099$570$357$35
All other revenue$0$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$322,257$370,101$450,215
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$22,204$22,466$22,777
Pension plan accruals and contributions$0$0$0
Other employee benefits$0$0$0
Payroll taxes$2,621$2,991$2,544
Fees for services (non-employees)
Management$0$1,381$1,625
Legal$894$659$0
Accounting$13,182$11,257$8,306
Lobbying$0$0$0
Professional fundraising services$20,741$21,459$19,568
Investment management fees$0$0$0
Other$2,460$0$650
Advertising and promotion$0$0$0
Office expenses$536$402$749
Information technology$0$0$0
Royalties$0$0$0
Occupancy$0$0$0
Travel$0$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$1,330$716$488
Interest$15,320$32,124$34,980
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$30,987$56,992$74,385
Insurance$36,239$24,034$31,890
Other expenses$43,732$39,901$40,697
Other expenses$31,263$29,825$63,929
Other expenses$66,899$93,207$105,909
Other expenses$14,274$14,696$14,563
Other expenses$7,040$17,991$27,155
Balance Sheet
201120122013
Total assets$1,231,936$1,625,596$1,649,269
Cash - non-interest-bearing$820$1,080$1,136
Savings and temporary cash investments$426,106$65,264$137,681
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$0$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$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$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$4,746$3,976
Land, buildings, and equipment: cost or other basis$787,010$1,536,506$1,488,476
Investments - publicly traded securities$0$0$0
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$18,000$18,000$18,000
Total liabilities$393,367$713,431$656,882
Accounts payable and accrued expenses$136,429$18,560$60,742
Grants payable$0$0$0
Deferred revenue$400$0$0
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$256,538$694,871$596,140
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)$0$0$0
Total net assets or fund balances$838,569$912,165$992,387
Unrestricted net assets$0$0$0
Temporarily restricted net assets$0$0$0
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$838,569$912,165$992,387
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:Not provided
Number of organizations supported0
Sum of amounts of support$0
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IdNameAddressStateEstablishedTotal Income
1Treasure Island Tennis & Yacht Club400 Treasure Island Cswy, Treasure Is, FL 33706-1131FL2007-10$3,103,974
2Tau Kappa Epsilon Fraternity Inc, 298 Iota Zeta Colony747 Comstock Ave, Syracuse, NY 13210-2820NY2004-02$249,224
3Tau Kappa Epsilon Fraternity Inc339 East Fort Street, Shippensburg, PA 17257PA2004-02$6,148,980
4Wesley Yeager Post 606 Home Association IncPO BOX 67, Fort Loudon, PA 17224-0067PA2005-05$2,162,565
5Manheim Veterans Of Foreign Wars Post 5956 Home AssociationPO BOX 398, Manheim, PA 17545-0398PA2012-09$1,429,559
6West Wyomissing Fire Co Social Quarters2160 Cleveland Ave, West Lawn, PA 19609-2006PA2013-05$1,416,702
7West Lawn Quoiting Association Inc19 Perkasie Ave # 21, West Lawn, PA 19609-1740PA1945-03$1,402,308
8Totteridge Golf Club Inc325 Hannastown Rd, Greensburg, PA 15601-8437PA2003-07$1,313,445
9Navy Club Of Lebanon Home Association1501 Lehman St, Lebanon, PA 17046-3377PA2009-04$1,183,572
10Tower City Trail Riders Inc17 W Main St, Hershey, PA 17033PA1999-12$1,139,304
11Pennsylvania State Sportsmens Assn IncPO BOX 327, Elysburg, PA 17824-0327PA1979-09$1,070,312
12West End Fire Co No 3 Social Hall801 W Bridge St, Phoenixville, PA 19460-4214PA2010-12$986,169
13Vfw Post 740 Canteen Inc10613 Route 98, Edinboro, PA 16412-9743PA2003-10$932,666
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16Fraternal Order Of Police Berks Lodge 71 Social ClubPO BOX 190, Temple, PA 19560-0190PA2011-02$817,149
17Richard L Hershey Memorial Home Association1571 S Main St, Chambersburg, PA 17201-9201PA2004-11$772,489
18Kane Vets Home Association, Veterans Of Foreign Wars95 Wetmore Ave, Kane, PA 16735-5525PA2010-09$763,696
19Wago Club Incorporated1095 Wago Rd, Mount Wolf, PA 17347-9705PA2013-03$710,840
20Tau Kappa Epsilon Fraternity Inc, 116 Pi ChapterPO BOX 93, State College, PA 16804-0093PA2004-02$708,046
Number of organizations performing similar types of work
Alaska51
Alabama146
Arkansas73
Arizona233
California1,398
Colorado245
Connecticut207
District of Columbia42
Delaware48
Florida770
Georgia222
Hawaii70
Iowa129
Idaho65
Illinois344
Indiana230
Kansas70
Kentucky136
Louisiana156
Massachusetts271
Maryland275
Maine70
Michigan383
Minnesota178
Missouri239
Mississippi43
Montana53
North Carolina261
North Dakota33
Nebraska53
New Hampshire83
New Jersey357
New Mexico62
Nevada97
New York650
Ohio422
Oklahoma84
Oregon203
Pennsylvania668
Rhode Island59
South Carolina168
South Dakota32
Tennessee143
Texas646
Utah62
Virginia337
Vermont55
Washington327
Wisconsin264
West Virginia67
Wyoming36
International6
Total11,322
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateChi Of Tau Kappa Epsilon Building Corporation, 122 Chi Chapter1501 4th Ave Ste 2880, Seattle, WA 98101-1631WA2004-02$485,802
SubordinateTau Kappa Epsilon Fraternity Inc, 404 Nu Pi Chapter408 Vanier Dr, Newark, DE 19711-8528DE2004-02$404,089
SubordinateTau Kappa Epsilon Fraternity Inc, 298 Iota Zeta Colony747 Comstock Ave, Syracuse, NY 13210-2820NY2004-02$249,224
CentralTau Kappa Epsilon Fraternity Inc339 East Fort Street, Shippensburg, PA 17257PA2004-02$6,148,980
SubordinateTau Kappa Epsilon Fraternity Inc, 166 Beta Sigma Chapter924 Westwood Blvd Ste 550, Los Angeles, CA 90024-2941CA2004-02$723,963
SubordinateTau Kappa Epsilon Fraternity Inc, 116 Pi ChapterPO BOX 93, State College, PA 16804-0093PA2004-02$708,046
SubordinateTau Kappa Epsilon Fraternity Inc, 164 Beta-Pi Chapter2178 Rhinehill Rd Se, Atlanta, GA 30315-7412GA$420,267
SubordinateTau Kappa Epsilon Fraternity Inc, 131 Alpha Eta Chapter79 W Valley View Dr, Morristown, NJ 07960-5621NJ2004-02$420,000
SubordinateTau Kappa Epsilon Fraternity Inc, 132 Alpha Theta ChapterPO BOX 2424, Walla Walla, WA 99362-0370WA2004-02$405,726
SubordinateTau Kappa Epsilon Fraternity Inc, 125 Alpha Alpha Chapter House CorpPO BOX 44506, Indianapolis, IN 46244-0506IN2004-02$400,538
SubordinateTau Kappa Epsilon Fraternity Inc, 135 Alpha Lambda Chapter1516 N Manhattan Ave, Manhattan, KS 66502-4646KS2004-02$395,745
SubordinateTau Kappa Epsilon Fraternity Inc, Zeta-Mu Corporation210 Park Ave Box 315, Worcester, MA 01609-2246MA2004-02$375,514
SubordinateTau Kappa Epsilon Fraternity Inc, 143 Alpha Tau Chapter3421 Powelton Ave, Philadelphia, PA 19104-2435PA2004-02$375,334
SubordinateTau Kappa Epsilon Fraternity Inc, 164 Beta Pi Property Corp1720 Peachtree Street, Atlanta, GA 30309-2449GA2004-02$325,400
SubordinateTau Kappa Epsilon Fraternity Inc, 115 Omicron Chapter234 E 17th Ave, Columbus, OH 43201-1535OH2004-02$286,314
SubordinateTau Kappa Epsilon Fraternity Inc, 335 Kappa Tau Chapter1011 N Tyndall Ave, Tucson, AZ 85719-4446AZ2004-02$256,392
SubordinateTau Kappa Epsilon Fraternity Inc, 156 Beta Theta ChapterPO BOX 731, Columbia, MO 65205-0731MO2004-02$251,060
SubordinateTau Kappa Epsilon Fraternity Inc, 281 Theta-Nu ChapterPO BOX 11669, Hammond, LA 70402-0001LA2004-02$250,751
SubordinateTau Kappa Epsilon Fraternity Inc, 103 Gamma Chapter1008 S 4th St, Champaign, IL 61820-6104IL2004-02$246,086
SubordinateTau Kappa Epsilon Fraternity Inc, 195 Gamma Psi Chapter4615 Beaver Ave, Fort Wayne, IN 46807IN2004-02$218,598
Number of affiliated organizations
Alabama7
Arkansas3
Arizona1
California24
Colorado2
Connecticut6
District of Columbia2
Delaware1
Florida16
Georgia10
Iowa5
Idaho1
Illinois17
Indiana17
Kansas5
Kentucky6
Louisiana8
Massachusetts7
Maryland4
Maine5
Michigan17
Minnesota6
Missouri12
North Carolina13
North Dakota5
Nebraska3
New Hampshire3
New Jersey17
New Mexico4
Nevada2
New York34
Ohio16
Oklahoma7
Oregon2
Pennsylvania32
Rhode Island3
South Carolina10
South Dakota2
Tennessee5
Texas19
Utah3
Virginia10
Washington3
Wisconsin12
West Virginia11
International1
Total399

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