Phi Kappa Psi Fraternity

“Form 990, Part V, Lines 1a and 2a Forms 1099 and Forms W-2 are filed on behalf of the filing organzation by common paymaster, Rowan University and under Rowan University's EIN (22-2764819). Accordingly, the numbers provided are included in Box 3 of Form 1096 and on Form W-3 filed by Rowan University.”

“Form 990, Part VI, Line 7b THE DECISIONS OF THE SGA EXECUTIVE COMMITTEE ARE SUBJECT TO THE APPROVAL OF THE STUDENT SENATE.”

“Form 990, Part VI, Line 11b THE ROWAN UNIVERSITY ACCOUNTING SERVICES OFFICE (ACCOUNTING SERVICES) ACTS AS THE LIAISON IN THE PREPARATION OF THE TAX RETURNS FOR ROWAN UNIVERSITY STUDENT GOVERNMENT ASSOCIATION (SGA). ACCOUNTING SERVICES PROVIDES ALL THE FINANCIAL INFORMATION TO THE PAID TAX PREPARER BASED ON SGA'S AUDITED FINANCIAL STATEMENTS AS WELL AS THE RECORDS OF ROWAN UNIVERSITY'S ACCOUNTING SYSTEM FOR SGA. ACCOUNTING SERVICES CONTACTS SGA'S OFFICERS AND STAFF TO OBTAIN ANSWERS TO THE NON-FINANCIAL QUESTIONS AND PROVIDES THIS INFORMATION TO THE PAID TAX PREPARER. A DRAFT OF THE FORM 990 IS REVIEWED BY ACCOUNTING SERVICES PERSONNEL. A COPY OF THE COMPLETED FORM 990 IS PROVIDED TO RELEVANT ROWAN UNIVERSITY PERSONNEL PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.”

“Form 990, Part VI, Line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE FILING ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.”

“Form 990, Part VII * Outgoing Class of 2018 Board Member The appointments of these board members commenced in May of the previous fiscal year, and ended in May of the current fiscal year. ** Incoming Class of 2019 Board Member The appointments of these board members commenced in May of the current fiscal year. Incoming class Board members appointed in May of the current fiscal year are typically in recess until they return at the start of the fall semester of the upcoming fiscal year.”

“Form 990, Part VII Directors are not paid for providing services as a Director; however, students do receive tuition assistance. TUITION ASSISTANCE RECEIVED THROUGH THE STUDENT GOVERNMENT ASSOCIATION IS REPORTED IN COLUMN (F) FOR EACH OFFICER.”

“Form 990, part xii, line 2c the filing organization does not have a separate committee that assumes responsibility for selection of an independent accountant. However, the filing organization's related organization, rowan university, does have such a committee that assumes responsibility for selection on behalf of the filing organization.”