- Revenue 2023
- $3,096,917
- Expenses 2023
- $3,059,130
As filed
- Subsection
- 07
- Classification
- 1000
- Street
- 5221 MORNING SUN RD
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Group exemption
The central organization of an IRS group exemption (group number 0332), covering 47 subordinate organizations. matched by us
The IRS lists each organization's group exemption number; we match a subordinate to its central organization by that number and the affiliation code the IRS assigns.
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BETA GAMMA CHAPTER
PHI KAPPA TAU FRATERNITY EIN 82-0209328 HUNTSVILLE, AL
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ZETA OMICRON CHAPTER
PHI KAPPA TAU FRATERNITY EIN 87-3183554 CHANDLER, AZ
-
NU CHAPTER
PHI KAPPA FRATERNITY EIN 94-0767695 BERKELEY, CA
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BERKELEY CHAPTER
PHI KAPPA TAU FRATERNITY EIN 23-7033890 MORAGA, CA
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EPSILON SIGMA CHAPTER
PHI KAPPA TAU FRATERNITY EIN 91-1794414 ORANGE, CA
-
ZETA GAMMA CHAPTER
PHI KAPPA TAU FRATERNITY EIN 30-0315691 SAN FRANCISCO, CA
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BETA PSI CHAPTER
PHI KAPPA TAU FRATERNITY EIN 23-7283548 TUSTIN, CA
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RHO ALUMNI CHAPTER
PHI KAPPA TAU FRATERNITY EIN 14-6030108 COLORADO SPGS, CO
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ALPHA SIGMA CHAPTER
PHI KAPPA TAU FRATERNITY EIN 81-4325024 FORT COLLINS, CO
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PSI CHAPTER
PHI KAPPA TAU FRATERNITY EIN 84-1185592 LITTLETON, CO
Mission and programs · 2023
Mission
THE MISSION OF PHI KAPPA TAU IS TO CHAMPION A LIFELONG COMMITMENT TO BROTHERHOOD, LEARNING, ETHICAL LEADERSHIP AND EXEMPLARY CHARACTER.
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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.
-
THE FRATERNITY CONDUCTS ANNUAL LEADERSHIP CONFERENCES FOR ITS MEMBERS TO TEACH LEADERSHIP SKILLS AND SERVICE TO CARRY OUT ITS EXEMPT PURPOSE
-
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
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THE FRATERNITY HOSTS ITS ANNUAL ORGANIZATIONAL CONVENTION TO DEVELOP MEMBERS AND VOLUNTEERS AND TO FACILITATE THE ANNUAL BUSINESS MEETING OF THE FRATERNITY.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Michael McCrumMICHAEL MCCRUM
NATIONAL PRESIDENT
- Total calculated
- $0
- Hours/week
- 10
-
Michael LummusMICHAEL LUMMUS
NATIONAL VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Ricky BaileyRICKY BAILEY
NATIONAL COUNCILOR
- Total calculated
- $0
- Hours/week
- 1
-
Scott BrownSCOTT BROWN
NATIONAL COUNCILOR
- Total calculated
- $0
- Hours/week
- 1
-
Raymond CarlosRAYMOND CARLOS
NATIONAL COUNCILOR
- Total calculated
- $0
- Hours/week
- 1
-
Michael FrenchMICHAEL FRENCH
NATIONAL COUNCILOR
- Total calculated
- $0
- Hours/week
- 1
-
Andy FruthANDY FRUTH
NATIONAL COUNCILOR
- Total calculated
- $0
- Hours/week
- 1
-
John HaysJOHN HAYS
NATIONAL COUNCILOR
- Total calculated
- $0
- Hours/week
- 1
-
Matt ArnoldMATT ARNOLD
CEO
- Total calculated
- $120,917
- From this org
- $111,621
- From related orgs
- $0
- Other
- $9,296
- Hours/week
- 40 + 4 related
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $3,096,917
- Expenses
- $3,059,130
- Contributions
- $561,316
- Grants paid
- $0
-
2022
- Revenue
- $1,891,353
- Expenses
- $2,050,531
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $1,862,133
- Expenses
- $1,933,689
- Assets (EOY)
- $4,347,554
-
2020 · 990
- Revenue
- $1,428,402
- Expenses
- $1,339,606
- Assets (EOY)
- $4,344,718
-
2019 · 990
- Revenue
- $2,418,797
- Expenses
- $2,345,336
- Assets (EOY)
- $4,136,807
-
2018 · 990
- Revenue
- $2,318,750
- Expenses
- $2,645,335
- Assets (EOY)
- $3,928,060
-
2017 · 990
- Revenue
- $2,067,875
- Expenses
- $2,030,102
- Assets (EOY)
- $4,331,609
-
2016 · 990
- Revenue
- $2,325,428
- Expenses
- $2,120,050
- Assets (EOY)
- $4,274,476
-
2015 · 990
- Revenue
- $2,253,201
- Expenses
- $1,768,467
- Assets (EOY)
- $4,166,653
-
2014 · 990
- Revenue
- $2,394,891
- Expenses
- $1,648,985
- Assets (EOY)
- $3,565,025
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2024
- Tax period
- 1 July 2024 to 30 June 2025
- Principal officer
-
Michael Sapara
- Mailing address
- 320 TallawandaOxford OH 45056
As filed, from the IRS e-Postcard file of 9 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$355,647
2023 EDUCATIONAL AND STAFFING ASSISTANCE
-
$250,000
2024 EDUCATIONAL AND STAFFING ASSISTANCE
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
501(C)(3) · FOUNDATION · OH
-
501(C)(2) · TITLE HOLDING COMPANY · OH · controlled entity
Declared as related by
-
On its 2024 return
-
On its 2024 return
-
PHI KAPPA TAU FRATERNITY PROPERTIES INC
On its 2023 return
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.