TY 2016 Form 990 Schedule O

efile Public Visual Render ObjectId: 201733189349306158 - Submission: 2017-11-14 TIN: 57-0340150

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2016

Open to Public
Inspection

Name of the organization

PI KAPPA PHI FRATERNITY

Employer identification number

57-0340150

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 6	THERE ARE THREE MEMBER CLASSES: STUDENT MEMBERS, ALUMNI MEMBERS AND MEMBERS-AT-LARGE. REPRESENTATIVES OF THE MEMBERS HAVE THE AUTHORITY AT THE BIANNUAL NATIONAL CONVENTION TO ELECT THE GOVERNING BODY AND AMEND THE ORGANIZATION'S CONSTITUTION AND SUPREME LAWS OR PASS RESOLUTIONS FOR THE GOOD OF THE ORDER.
FORM 990, PART VI, SECTION A, LINE 7A	THERE ARE THREE MEMBER CLASSES: STUDENT MEMBERS, ALUMNI MEMBERS AND MEMBERS-AT-LARGE. REPRESENTATIVES OF THE MEMBERS HAVE THE AUTHORITY AT THE BIANNUAL NATIONAL CONVENTION TO ELECT THE GOVERNING BODY AND AMEND THE ORGANIZATION'S CONSTITUTION AND SUPREME LAWS OR PASS RESOLUTIONS FOR THE GOOD OF THE ORDER.
FORM 990, PART VI, SECTION B, LINE 11B	PRIOR TO FILING FORM 990, THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER OF PI KAPPA PHI FRATERNITY CONDUCT A DETAIL REVIEW OF THE TAX RETURN. A LIST OF REVIEW QUESTIONS AND COMMENTS IS PREPARED AND DISCUSSED WITH THE TAX PREPARER. UPON SATISFACTION OF ANY FOLLOW-UP ITEMS, AN ELECTRONIC OR HARD COPY OF THE FINAL RETURN IS FORWARDED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE AND APPLICABLE STATE AUTHORITIES.
FORM 990, PART VI, SECTION B, LINE 12C	CONFLICT OF INTEREST POLICY PI KAPPA PHI FRATERNITY REQUIRES EACH BOARD MEMBER TO REVEAL POSSIBLE CONFLICTS OF INTEREST IN AN ANNUAL DISCLOSURE STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15A	COMPENSATION REVIEW AND APPROVAL THE BOARD OF DIRECTORS REVIEWS CURRENT COMPENSATION LEVEL AND CONSULTS A COMPENSATION SURVEY THROUGH ASAE. ONCE FINALIZED, THE TERMS ARE INCORPORATED INTO AN EMPLOYMENT AGREEMENT AND APPROVED BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 24E	INSURANCE TR. EXPENSE 143,888. PRINTING & PUBLICATIONS 139,878. DUES AND FEES 85,784. COMPUTER ENHANCEMENTS 78,714. CHAPTER SUPPORT 76,106. CONSULTING FEES 32,793. TRAINING 24,172. CERTIFICATES AND AWARDS 23,701. BANK CHARGES 17,185. EQUIP RENTAL & MAINT 13,186. TAXES - OTHER 8,704. STAFF RECRUITMENT 8,688. BAD DEBTS 5,948. WORKMAN'S COMP INSURANCE 5,828. BUSINESS INSURANCE 3,694. MEDICAL REIMBURSEMENT 3,562. INCOME TAXES 2,329. CHANGE IN DEFERRED COMP 1,683.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 6

THERE ARE THREE MEMBER CLASSES: STUDENT MEMBERS, ALUMNI MEMBERS AND MEMBERS-AT-LARGE. REPRESENTATIVES OF THE MEMBERS HAVE THE AUTHORITY AT THE BIANNUAL NATIONAL CONVENTION TO ELECT THE GOVERNING BODY AND AMEND THE ORGANIZATION'S CONSTITUTION AND SUPREME LAWS OR PASS RESOLUTIONS FOR THE GOOD OF THE ORDER.

FORM 990, PART VI, SECTION A, LINE 7A

FORM 990, PART VI, SECTION B, LINE 11B

PRIOR TO FILING FORM 990, THE CHIEF FINANCIAL OFFICER AND CHIEF EXECUTIVE OFFICER OF PI KAPPA PHI FRATERNITY CONDUCT A DETAIL REVIEW OF THE TAX RETURN. A LIST OF REVIEW QUESTIONS AND COMMENTS IS PREPARED AND DISCUSSED WITH THE TAX PREPARER. UPON SATISFACTION OF ANY FOLLOW-UP ITEMS, AN ELECTRONIC OR HARD COPY OF THE FINAL RETURN IS FORWARDED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE AND APPLICABLE STATE AUTHORITIES.

FORM 990, PART VI, SECTION B, LINE 12C

CONFLICT OF INTEREST POLICY PI KAPPA PHI FRATERNITY REQUIRES EACH BOARD MEMBER TO REVEAL POSSIBLE CONFLICTS OF INTEREST IN AN ANNUAL DISCLOSURE STATEMENT.

FORM 990, PART VI, SECTION B, LINE 15A

COMPENSATION REVIEW AND APPROVAL THE BOARD OF DIRECTORS REVIEWS CURRENT COMPENSATION LEVEL AND CONSULTS A COMPENSATION SURVEY THROUGH ASAE. ONCE FINALIZED, THE TERMS ARE INCORPORATED INTO AN EMPLOYMENT AGREEMENT AND APPROVED BY THE BOARD.

FORM 990, PART VI, SECTION C, LINE 19

GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS NO DOCUMENTS AVAILABLE TO THE PUBLIC.

FORM 990, PART IX, LINE 24E

INSURANCE TR. EXPENSE 143,888. PRINTING & PUBLICATIONS 139,878. DUES AND FEES 85,784. COMPUTER ENHANCEMENTS 78,714. CHAPTER SUPPORT 76,106. CONSULTING FEES 32,793. TRAINING 24,172. CERTIFICATES AND AWARDS 23,701. BANK CHARGES 17,185. EQUIP RENTAL & MAINT 13,186. TAXES - OTHER 8,704. STAFF RECRUITMENT 8,688. BAD DEBTS 5,948. WORKMAN'S COMP INSURANCE 5,828. BUSINESS INSURANCE 3,694. MEDICAL REIMBURSEMENT 3,562. INCOME TAXES 2,329. CHANGE IN DEFERRED COMP 1,683.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2016

Software ID:
Software Version: