Civic Intelligence

Kappa Alpha Theta Foundation

EIN 36-6066531 • 501(c)3 • Indianapolis, IN

View Organization Page

Profile

Kappa alpha theta foundation secures and manages resources for the educational, leadership, and philanthropic programs of the fraternity and for the scholastic, professional, and service pursuits of its members to help them reach their fullest potential and make a difference in the world.

8740 Founders RoadIndianapolis, IN 46268

www.kappaalphathetafoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

17th percentile

0.06x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

79th percentile

25%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

6.6%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Revenue Growth

76th percentile

22%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets12th percentile

Assets

Up

$47,948,444

Up $5,761,440 (+14%) from 2023

Liabilities

Up

$371,295

Up $24,352 (+7.0%) from 2023

Net Assets

Up

$47,577,149

Up $5,737,088 (+14%) from 2023

Operations
Liabilities / Revenue17th percentileNet Margin79th percentile

Revenue

Up

$6,245,264

Up $2,083,162 (+50%) from 2023

Expenses

Up

$4,668,333

Up $1,807,253 (+63%) from 2023

Net Income

Up

$1,576,931

Up $275,909 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2013: $30,055,631Liabilities 2013: $224,627Net Assets 2013: $29,831,0042013Assets 2014: $33,784,767Liabilities 2014: $293,696Net Assets 2014: $33,491,0712014Assets 2015: $32,219,651Liabilities 2015: $280,796Net Assets 2015: $31,938,8552015Assets 2016: $31,698,583Liabilities 2016: $433,848Net Assets 2016: $31,264,7352016Assets 2019: $36,031,433Liabilities 2019: $161,022Net Assets 2019: $35,870,4112019Assets 2020: $34,709,681Liabilities 2020: $311,184Net Assets 2020: $34,398,4972020Assets 2021: $42,994,563Liabilities 2021: $200,641Net Assets 2021: $42,793,9222021Assets 2022: $37,562,458Liabilities 2022: $218,677Net Assets 2022: $37,343,7812022Assets 2023: $42,187,004Liabilities 2023: $346,943Net Assets 2023: $41,840,0612023Assets 2025: $47,948,444Liabilities 2025: $371,295Net Assets 2025: $47,577,1492025

Highlighted filing

2025

Assets$47,948,444
Liabilities$371,295
Net Assets$47,577,149
Open 2025 Filing

Operations Trend

Revenue Growth76th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $2,282,3882013Revenue 2014: $3,947,424Expenses 2014: $2,584,438Net Income 2014: $1,362,9862014Revenue 2015: $2,992,018Expenses 2015: $2,355,079Net Income 2015: $636,9392015Revenue 2016: $2,593,588Expenses 2016: $2,457,920Net Income 2016: $135,6682016Revenue 2019: $2,846,108Expenses 2019: $2,500,459Net Income 2019: $345,6492019Revenue 2020: $1,150,128Expenses 2020: $2,845,171Net Income 2020: -$1,695,0432020Revenue 2021: $5,327,679Expenses 2021: $2,212,139Net Income 2021: $3,115,5402021Revenue 2022: $4,799,412Expenses 2022: $2,350,444Net Income 2022: $2,448,9682022Revenue 2023: $4,162,102Expenses 2023: $2,861,080Net Income 2023: $1,301,0222023Revenue 2025: $6,245,264Expenses 2025: $4,668,333Net Income 2025: $1,576,9312025

Highlighted filing

2025

Revenue$6,245,264
Expenses$4,668,333
Net Income$1,576,931
Open 2025 Filing

Filings

Most recent year

2025 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$47,948,444
Liabilities
$371,295
Net assets
$47,577,149
Revenue
$6,245,264
Expenses
$4,668,333
Net income
$1,576,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$47.9$0.37$47.6$6.25$4.67$1.58
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.2$0.35$41.8$4.16$2.86$1.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.6$0.22$37.3$4.80$2.35$2.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.0$0.20$42.8$5.33$2.21$3.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.7$0.31$34.4$1.15$2.85$1.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.0$0.16$35.9$2.85$2.50$0.35
2016Detailed filing. Detailed filing data is available for this year.$31.7$0.43$31.3$2.59$2.46$0.14
2015Detailed filing. Detailed filing data is available for this year.$32.2$0.28$31.9$2.99$2.36$0.64
2014Detailed filing. Detailed filing data is available for this year.$33.8$0.29$33.5$3.95$2.58$1.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.1$0.22$29.8$2.28
Latest Detailed Filing

The latest 2025 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 6, 2023
Return Version
2022v5.0
Gross Receipts
$10,264,890
Mission and Program Overview

Mission

Kappa alpha theta foundation secures and manages resources for the educational, leadership, and philanthropic programs of the fraternity and for the scholastic, professional, and service pursuits of its members to help them reach their fullest potential and make a difference in the world.

To strengthen and empower members through philanthropy and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$28,205,593$29,916,552▲ $1,710,959
Investments Other Securities$8,677,295$9,343,263▲ $665,968
Pledges and Grants Receivable$1,000$607,163▲ $606,163
Cash and Non-Interest-Bearing Accounts$274,417$466,605▲ $192,188
Accounts Receivable$43,375$130,636▲ $87,261
Prepaid Expenses and Deferred Charges$18,930$33,052▲ $14,122
Land, Buildings, and Equipment, Net$33,217$17,472▼ $15,745
Total Assets$37,562,458$42,187,004▲ $4,624,546
Other Assets Total$308,631$1,672,261▲ $1,363,630
Liabilities
Accounts Payable and Accrued Expenses$165,098$188,663▲ $23,565
Grants Payable$51,911$157,075▲ $105,164
Other Liabilities$1,668$1,205▼ $463
Total Liabilities$218,677$346,943▲ $128,266
Net Assets / Fund Balance
Net Assets With Donor Restrictions$22,228,564$25,904,420▲ $3,675,856
Net Assets Without Donor Restrictions$15,115,217$15,935,641▲ $820,424
Total Net Assets Fund Balance$37,343,781$41,840,061▲ $4,496,280
Total Liabilities and Net Assets / Fund Balance$37,562,458$42,187,004▲ $4,624,546

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,472$45,304$62,776
Other Securities$2,658,699--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$35,106,291$694,280▲ $2,174,279-$36,491,607
2021$40,714,589$987,693▼ $5,533,402-$35,106,291
2020$32,472,479$887,140▲ $8,283,710-$40,714,589
2019$33,358,132$605,203▼ $503,448-$32,472,479
2018$32,613,369$874,277▲ $1,051,169-$33,358,132
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Jennifer SchmaltzSecretary$1,866$1,866

Board Members and Trustees

NameTitle
Tara CondonPresident
Nancy FrickVice President
Kelley HurstExecutive Director
Amy HamiltonTrustee
Cynthea YestalTrustee
ERICA D'ANGELO OCHSTrustee
Karen LedbetterTrustee
Kim LooneyTrustee
Rachel Coulter OcampoTrustee
Lisa YoungersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,975,985
Program Service Revenue
$0
Investment Income
$1,186,117
Other Revenue
$0
All Other Contributions
$2,975,985
Change in Net Assets
$1,301,022

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded9$320,679Fair Market Value (FMV)
Total Noncash Contributions9$320,679-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,485,838
Revenue Not Reported on Financial Statements
$-1,323,736
Revenue Not Reported on Form 990
$1,806,866
Other Revenue Adjustments
$-1,388,392
Total Revenue per Audited Statements
$7,292,704
Total Revenue per Form 990
$4,162,102
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,675,141
Salaries, Compensation, and Employee Benefits$796,003
Total Fundraising Expense$502,108
Other Expenses$389,936
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$845,819--$845,819
Grants to Domestic Orgs$784,622--$784,622
Other Salaries and Wages$112,168$106,973$236,026$455,167
Current Officers, Directors, Trustees, and Key Employees$28,611$101,148$55,379$185,138
Other Employee Benefits$23,118$16,309$35,393$74,820
Occupancy-$73,958-$73,958
Fees for Service Investment Mgmnt Fees-$64,656-$64,656
All Other Expenses$13,870$1,616$39,475$54,961
Payroll Taxes$9,995$14,408$22,871$47,274
Foreign Grants$44,700--$44,700
Fees for Services Other--$35,563$35,563
Pension Plan Contributions$4,571$10,623$18,410$33,604
Fees for Services Accounting-$23,700-$23,700
Information Technology$7,575$539$13,820$21,934
Conferences and Meetings$2,149$16,421$2,622$21,192
Depreciation Depletion-$15,745-$15,745
Other Expenses$1,655$939$10,492$13,086
Fees for Services Legal$6,381$188-$6,569
Office Expenses-$1,724$276$2,000
Advertising$883$392-$1,275
Insurance-$1,150-$1,150
Total Functional Expenses$1,891,136$467,836$502,108$2,861,080

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,861,080
Expenses per Audited Statements$2,796,424
Total Expenses per Audited Statements$2,796,424
Expenses Not Reported on Financial Statements$64,656
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kappa Alpha Theta FraternityIndianapolis, IN501(c)(7)Educational Grant$343,575
National Casa AssociationSeattle, WA501(c)(3)Charitable Grant$135,211
Kappa Alpha Theta Fratnerity Housing CorporationIndianapolis, IN501(c)(7)Charitable Grant$36,708
Glorda Statewise Guardian Ad Litem FoundationGainesville, FL501(c)(3)Charitable Grant$21,351
For the Child - Long BeachLong Beach, CA501(c)(3)Charitable Grant$15,295
Douglas County Casa AssociationLawrence, KS501(c)(3)Charitable Grant$15,147
Voices for Casa Children San DiegoSan Diego, CA501(c)(3)Charitable Grant$14,079
HeartspringsWichita, KS501(c)(3)Charitable Grant$13,200
Dane County Casa AssociationMadison, WI501(c)(3)Charitable Grant$12,823
Tippecanoe County CasaLafayette, IN501(c)(3)Charitable Grant$12,605
Voices for Casa Children IncScottsdale, AZ501(c)(3)Charitable Grant$11,148
KIDS' VOICE OF INDIANAIndianapolis, IN501(c)(3)Charitable Grant$9,144
SUNFLOWER CHILDREN'S COLLECTIVE INCManhattan, KS501(c)(3)Charitable Grant$8,839
Heart of Missouri CasaColumbia, MO501(c)(3)Charitable Grant$8,470
Connecticut Casa AssociationNew Haven, CT501(c)(3)Charitable Grant$8,255
Casa of Collin CountyMckinney, TX501(c)(3)Charitable Grant$7,160
Capitol Area Casa AssociationBaton Rouge, LA501(c)(3)Charitable Grant$6,900
Casa of Los AngelesMonterey Park, CA501(c)(3)Charitable Grant$6,857
Dekalb County Casa AssociationAvondale, GA501(c)(3)Charitable Grant$6,697
EMILY'S PLACEPlano, TX501(c)(3)Charitable Grant$6,350
Casa for Children of DcWashington, DC501(c)(3)Charitable Grant$5,869
South Central CasaNorman, OK501(c)(3)Charitable Grant$5,280
Nrv CasaChristianburg, VA501(c)(3)Charitable Grant$5,278
Prokids Casa Volunteers for Foster Kids in CincinnatiCincinnati, OH501(c)(3)Charitable Grant$5,193
Boston Casa AssociationBoston, MA501(c)(3)Charitable Grant$5,042

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Obligations$1,205
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The foundation's board of trustees receives and reviews form 990 prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The foundation's board of trustees annually reviews conflict of interest disclosures and addresses issues on a case-by-case basis, if applicable.”

Form 990, Part VI, Section B, Line 15A

“The executive committee of the board conducts and evaluates performance reviews of the executive director. The committee researches and obtains comparability data regarding compensation of executive directors of similar sized organizations in the indianapolis region. The committee deliberates and decides all compensation matters. Written minutes are kept of such deliberations. Decisions of the committee are subject to approval by the board of trustees.”

Form 990, Part VI, Section C, Line 18

“The foundation makes irs form 1023 and form 990 available for public inspection upon request.”

Form 990, Part VI, Section C, Line 19

“The foundation makes its governing and other documents available to interested parties upon request.”

Filing and Contact Details

Filer

Filer Name
Kappa Alpha Theta Foundation
EIN
36-6066531
Phone
3178761870
Address
8740 FOUNDERS ROAD, INDIANAPOLIS, IN 46268

Signing Officer

Name
Kelley Hurst
Title
Executive Director
Phone
3178761870
Signed
2023-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Condon
Formed
1960
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
273

Preparer

Firm
Mcm Cpas & Advisors Llp
Address
9229 DELEGATES ROW STE 250, INDIANAPOLIS, IN 46240
Preparer
Rebekah Payne CPA
Phone
3173475200
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

“Kappa alpha theta foundation and kappa alpha theta fraternity report all payroll using a common paymaster arrangement. All payroll is reported under a single payroll account, the fraternity's, and all quarterly and annual payroll filings with the internal revenue service and the state of indiana are reported under the fraternity's name. The foundation reimburses the fraternity for the actual cost of these individual's compensation, including benefits and payroll taxes. These payroll and related costs are recorded as expenses on part ix, lines 5 thru 10, and the fraternity treats these reimbursements as expense reduction. The total cost of this reimbursement was $796,003 for the year.”

FORM 990, PART XI, LINE 9:

“Change in value of split interest agreement 1,388,630. Change in value of annuities -238.”

FORM 990, PART XII, LINE 2C:

“The foundation has an audit committee which assumes responsibility for overseeing the annual audit and selection of an independent accountant.”

Financial Statement Notes

PART V, LINE 4:

“Endowment funds are used to fund grants, scholarships and operating expenses.”

PART X, LINE 2:

“The foundation has evaluated tax positions taken in the tax returns filed and has determined that there are no uncertain tax positions as defined by generally accepted accounting principles.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Change in value of split interest agreement -1,388,630. Change in value of annuities 238.”

Raw XML AppendixShowing 400 of 908 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0165098
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IRS990/AccountsReceivableGrp/EOYAmt0130636
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/BooksInCareOfDetail/PhoneNum03178761870
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IRS990/BooksInCareOfDetail/USAddress/CityNm0INDIANAPOLIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt064656
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
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IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt162
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IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
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