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PHI KAPPA TAU FRATERNITY

EIN 31-0406478 OXFORD, OH

Browse the largest nonprofits in Ohio

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.

All 47 subordinates →

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.

  • 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

  • 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 McCrum

    NATIONAL PRESIDENT

    Total calculated
    $0
    Hours/week
    10
  • Michael Lummus

    NATIONAL VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    5
  • Ricky Bailey

    NATIONAL COUNCILOR

    Total calculated
    $0
    Hours/week
    1
  • Scott Brown

    NATIONAL COUNCILOR

    Total calculated
    $0
    Hours/week
    1
  • Raymond Carlos

    NATIONAL COUNCILOR

    Total calculated
    $0
    Hours/week
    1
  • Michael French

    NATIONAL COUNCILOR

    Total calculated
    $0
    Hours/week
    1
  • Andy Fruth

    NATIONAL COUNCILOR

    Total calculated
    $0
    Hours/week
    1
  • John Hays

    NATIONAL COUNCILOR

    Total calculated
    $0
    Hours/week
    1
  • Matt 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

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

Declared as related by

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.