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Phi Kappa Tau Fraternity

Not tax-deductible

Oxford, OH501(c)(7)Since 1906Mutual / membership EIN 31-0406478Revenue $3.0M in FY2025Latest return filed May 14, 2026

On file with the IRSphikappatau.orgOxford, OHTax-exempt since Feb 1941

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The mission of Phi Kappa Tau is to champion a lifelong commitment to brotherhood, learning, ethical leadership and exemplary character.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-0406478) · Dispute this line
501(c)(7) social or recreational club; gifts are not tax-deductible as charitable contributions.
Run by 600 volunteers and 24 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(7)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $3K a year · 0.1% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$164K
to officers and key staff · 6% of spending
Pay to officers and key staff is 6% of spending.
Part VII, Section A
Cash reserves
6.7 mo
of spending, in cash
6.7 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
39% of total assets
Liabilities are 39% of assets.
Pt X · Ln 26
Independent board members
8
of 8 voting members
8 of 8 voting members are independent.
Pt VI · Ln 1a–1b
In line with peersDifferent from peersFar from peersNo peer rangeNo data yetTap a box for the reason.
Revenue
$3.0M
-3% vs prior year
Spent
$3.0M
Net assets
$2.6M
By yearFY2020–FY2025
Revenue
$3.0M
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.4M
FY2021$1.4M
FY2022$1.9M
FY2023$1.9M
FY2024$3.1M
FY2025$3.0M
Expenses
$3.0M
FY2025▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.3M
FY2021$1.3M
FY2022$1.9M
FY2023$2.1M
FY2024$3.1M
FY2025$3.0M
Net assets
$2.6M
FY2025▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.2M
FY2022$3.0M
FY2023$2.9M
FY2024$2.9M
FY2025$2.6M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1941.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

9 people listed on the 990; $164K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$163,902Pt VII · Sec A
Michael Lummus
National Vice President
$0Pt VII · Sec A
Ricky Bailey
National Councilor
$0Pt VII · Sec A
Scott Brown
National Councilor
$0Pt VII · Sec A
Michael McCrum
National President
$0Pt VII · Sec A
Michael French
National Councilor
$0Pt VII · Sec A
Andy Fruth
National Councilor
$0Pt VII · Sec A
John Hays
National Councilor
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Matt Arnold$163,902$111,621————
W Timothy Hudson———$63,000$63,000$105,000
Matthew Arnold——$35,521———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Phi Kappa Tau Fraternity executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Fosters lifelong brotherhood, learning, ethical leadership, and character development.

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3 programs · in their own filed words · FY2024
01

The fraternity provides training, guidance, support and various services to members to advance exempt purpose and provide social and educational programs to enhance collegiate experiences.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-0406478) · Dispute this line
Pt IX · Ln 25 · col B
02

The fraternity conducts a health and safety program for its members and chapters to enable them to fulfill the mission and carry out its exempt purpose

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-0406478) · Dispute this line
Pt IX · Ln 25 · col B
03

The fraternity conducts annual leadership conferences for its members to teach leadership skills and service to carry out its exempt purpose

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 31-0406478) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Phi Kappa Tau FoundationFY2024$250K
Total grants receivedfrom 1 funder$250K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$3.0M
Ln 12
Fees for servicesLn 2g$2.7M
Gifts and grantsLn 1h$250K
Other incomeLn 4–11$47K
Money outPt IX
$3.0M
Ln 25
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$4.2M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$250K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$40K
Other incomeLn 4–11$47K
Gains on assetsLn 7$56
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$597K
SavingsLn 2$1.0M
Cash and savings togetherLn 1–2$1.6M
Accounts receivableLn 4$950K
Notes and loans receivableLn 7$376K
Prepaid expenses and deferred chargesLn 9$328K
Land, buildings, equipmentLn 10c$462K
InvestmentsLn 11–13$471K
Total assetsLn 16$4.2M
LiabilitiesLn 26$1.7M
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 524
VolunteersI 6600
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.8M$1.6M
InvestmentsLn 11–13$451K$471K
Land, buildings, equipmentLn 10c$149K$462K
Total assetsLn 16$4.2M$4.2M
LiabilitiesLn 26$1.3M$1.7M
Net assetsLn 32$2.9M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$186K
Other salaries and wagesLn 7$647K
Pension plan contributionsLn 8$11K
Other employee benefitsLn 9$48K
Payroll taxesLn 10$67K
Legal feesLn 11b$130K
Accounting feesLn 11c$32K
Investment management feesLn 11f$191
Other fees for servicesLn 11g$242K
Office expensesLn 13$123K
OccupancyLn 16$43K
TravelLn 17$263K
Conferences, conventions and meetingsLn 19$175K
InterestLn 20$11K
Depreciation, depletion and amortizationLn 22$15K
InsuranceLn 23$605K
Other expenses (24a–d)Ln 24$282K
All other expensesLn 24e$75K
Total functional expensesLn 25$3.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 14, 2026 $3.0M$3.0M$49K$2.6M 990 PDF
FY2024Filed with the IRS May 14, 2025 $3.1M$3.1M$38K$2.9M 990 PDF
FY2023Filed with the IRS May 15, 2024 $1.9M$2.1M−$159K$2.9M 990 PDF
FY2022Filed with the IRS May 15, 2023 $1.9M$1.9M−$72K$3.0M 990 PDF
FY2021Filed with the IRS May 14, 2022 $1.4M$1.3M$89K$3.2M 990 PDF
FY2020Filed with the IRS May 15, 2021 $2.4M$2.3M$73K$3.0M 990 PDF

Schedules filed Part IV

B · Donors D · Assets and endowments J · Pay O · Explanations R · Related orgs
See the full FY2025 990
Part I · Summary $3,006,624 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $561,316$250,000
I-9 Program service revenuePrior year $2,487,233$2,670,208
I-10 Investment incomePrior year −$3,093$39,911
I-11 Other revenuePrior year $51,461$46,505
I-12 Total revenuePrior year $3,096,917$3,006,624
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $921,737$959,824
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,137,393$1,997,676
I-18 Total expensesPrior year $3,059,130$2,957,500
I-19 Revenue less expensesPrior year $37,787$49,124
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,006,624 across 8 lines filed
VIII-1d Related organizations$250,000
VIII-1h Total contributions, gifts and grants$250,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,670,208$2,670,208
VIII-3 Investment incomeUnrelated business $39,855$39,855
VIII-5 RoyaltiesUnrelated business $35,255$35,255
VIII-7 Net gain or loss on sales of assetsUnrelated business $56$56
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,250$11,250
VIII-12 Total revenueRelated to mission $2,681,458 · Unrelated business $75,166 · Excluded from tax $0$3,006,624
Part IX · Statement of functional expenses $2,957,500 across 18 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)$186,460
IX-7 Other salaries and wages$647,259
IX-8 Pension plan contributions$11,038
IX-9 Other employee benefits$48,298
IX-10 Payroll taxes$66,769
IX-11b Legal fees$130,220
IX-11c Accounting fees$31,525
IX-11f Investment management fees$191
IX-11g Other fees for services$241,975
IX-13 Office expenses$123,338
IX-16 Occupancy$42,692
IX-17 Travel$263,439
IX-19 Conferences, conventions and meetings$175,196
IX-20 Interest$11,032
IX-22 Depreciation, depletion and amortization$15,489
IX-23 Insurance$605,389
IX-24 Other expenses (24a–d)$281,904
IX-24e All other expenses$75,286
IX-25 Total functional expenses$2,957,500
Part X · Balance sheet $4,233,448 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $685,233$596,785
X-2 Savings and temporary cash investmentsStart of year $1,161,671$1,049,703
X-4 Accounts receivableStart of year $865,060$950,200
X-7 Notes and loans receivableStart of year $384,097$375,735
X-9 Prepaid expenses and deferred chargesStart of year $191,926$327,702
X-10c Land, buildings and equipment, netStart of year $149,490$462,477
X-11 Publicly traded securitiesStart of year $332,439$351,860
X-12 Other securitiesStart of year $118,986$118,986
X-15 Other assetsStart of year $346,195$0
X-16 Total assetsStart of year $4,235,097$4,233,448
X-17 Accounts payable and accrued expensesStart of year $367,938$374,155
X-19 Deferred revenueStart of year $137,373$245,910
X-23 Secured mortgages and notes payableStart of year $303,538$138,975
X-25 Other liabilitiesStart of year $508,153$900,633
X-26 Total liabilitiesStart of year $1,317,002$1,659,673
X-27 Net assets without donor restrictionsStart of year $2,883,095$2,573,775
X-28 Net assets with donor restrictionsStart of year $35,000$0
X-32 Total net assets or fund balancesStart of year $2,918,095$2,573,775
X-33 Total liabilities and net assetsStart of year $4,235,097$4,233,448
Part XI · Reconciliation of net assets $2,573,775 net assets at year end
XI-1 Total revenue$3,006,624
XI-2 Total expenses$2,957,500
XI-3 Revenue less expenses$49,124
XI-4 Net assets at start of year$2,918,095
XI-5 Net unrealized gains (losses) on investments$1,491
XI-8 Prior period adjustments−$394,935
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,573,775

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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