Civic Intelligence

Old Main Holdings Inc

EIN 45-3278373 • 501(c)2 • Oxford, OH

990-N CoverageNTEE S47

Profile

Hold title to property for phi kappa tau fraternity.

5221 Morning Sun RdOxford, OH 45056

n/A

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE S • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE S • $1M-$5M nonprofits • Source year 2024

Net Margin

97th percentile

97%

Higher net margin than 97% of similar nonprofits.

NTEE S • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE S • $1M-$5M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$1,582,331

Up $633,924 (+67%) from 2013

Liabilities

Flat

$0

Flat from 2013

Net Assets

Up

$1,582,331

Up $633,924 (+67%) from 2013

Operations
Liabilities / Revenue12th percentileNet Margin97th percentile

Revenue

Up

$107,549

Up $106,705 (+12643%) from 2013

Expenses

Up

$3,053

Up $2,209 (+262%) from 2013

Net Income

Up

$104,496

Up $104,496 from 2013

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $948,407Liabilities 2012: $0Net Assets 2012: $948,4072012Assets 2013: $948,407Liabilities 2013: $0Net Assets 2013: $948,4072013Assets 2024: $1,582,331Liabilities 2024: $0Net Assets 2024: $1,582,3312024

Highlighted filing

2024

Assets$1,582,331
Liabilities$0
Net Assets$1,582,331
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0Revenue 2012: $948,407Expenses 2012: $0Net Income 2012: $948,4072012Revenue 2013: $844Expenses 2013: $844Net Income 2013: $02013Revenue 2024: $107,549Expenses 2024: $3,053Net Income 2024: $104,4962024

Highlighted filing

2024

Revenue$107,549
Expenses$3,053
Net Income$104,496
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,582,331
Liabilities
$0
Net assets
$1,582,331
Revenue
$107,549
Expenses
$3,053
Net income
$104,496
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$0.11$0.00$0.10
2013Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.95$0.00$0.95
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 25, 2025
Return Version
2024v5.2
Gross Receipts
$107,549
Mission and Program Overview

Mission

Hold title to property for phi kappa tau fraternity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$1,046,555$1,029,364▼ $17,191
Cash and Non-Interest-Bearing Accounts$354,053$392,515▲ $38,462
Total Assets$1,477,835$1,582,331▲ $104,496
Other Assets Total$77,227$160,452▲ $83,225
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,477,835$1,582,331▲ $104,496
Total Net Assets Fund Balance$1,477,835$1,582,331▲ $104,496
Total Liabilities and Net Assets / Fund Balance$1,477,835$1,582,331▲ $104,496

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$21,007--
Compensation and Service Providers
Top Officer Pay34th percentile

Board Members and Trustees

NameTitle
Stephen NelsonChairman
Jack ZinnVice Chairman
Allyn ShawTrustee
Jeff CabotTrustee
John ChristopherTrustee
Rob ReeseTrustee
Matthew ArnoldSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$107,530
Investment Income
$19
Other Revenue
$0
Change in Net Assets
$104,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$3,053
Total Functional Expenses$0$0$0$3,053
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
CEO compensation reviewed
No
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 A, Line 6

“Phi kappa tau fraternity is the sole member.”

Form 990, Part VI, Section A, Line 7A

“Phi kappa tau fraternity's president appoints one person to the board of trustees.”

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

“The prepared form 990 is reviewed for accuracy and completeness by the secretary/treasurer. A copy of the return is provided to the board prior to filing.”

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

“All members of the board of trustees are required annually to complete the conflict of interest policy form and submit it to the board chair. The board chair reviews the completed forms to determine if any conflicts of interest exist.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public by providing copies upon written request.”

Filing and Contact Details

Filer

Filer Name
Old Main Holdings Inc
EIN
45-3278373
Phone
5135234193
Address
5221 MORNING SUN RD, OXFORD, OH 45056

Signing Officer

Name
Matthew Arnold
Title
Secretary/treasurer
Phone
5135234193
Signed
2025-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Arnold
Formed
2011
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Blue & Co LLC
Address
12800 N MERIDIAN ST STE 400, CARMEL, IN 46032
Preparer
Angela N Crawford CPA
Phone
3178488920
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE SECRETARY/TREASURER IS COMPENSATED BY AN AFFILIATED, BUT UNRELATED, ENTITY, PHI KAPPA TAU FRATERNITY. THE ORGANIZATION DOES NOT REIMBURSE FOR ANY PORTION OF HIS SALARY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PHI KAPPA TAU FRATERNITY IS THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PHI KAPPA TAU FRATERNITY'S PRESIDENT APPOINTS ONE PERSON TO THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PREPARED FORM 990 IS REVIEWED FOR ACCURACY AND COMPLETENESS BY THE SECRETARY/TREASURER. A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED ANNUALLY TO COMPLETE THE CONFLICT OF INTEREST POLICY FORM AND SUBMIT IT TO THE BOARD CHAIR. THE BOARD CHAIR REVIEWS THE COMPLETED FORMS TO DETERMINE IF ANY CONFLICTS OF INTEREST EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES UPON WRITTEN REQUEST.
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ReturnHeader/TaxPeriodEndDt02024-12-31
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