Civic Intelligence

Beta Theta Pi Fraternity - Beta Delta

990 • Fiscal year 2015 • EIN 15-0536985

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 13, 2015

C/O Sciarabba Walker 410 E UplandIthaca, NY 14850

(607) 272-5550

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.73x

Higher debt load relative to assets than 93% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.11x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Net Margin

32nd percentile

-2.2%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Top Officer Pay

92nd percentile

$0

Higher top officer pay than 92% of similar nonprofits.

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

2015 filings • 501(c)7 • <$500k nonprofits • Source year 2015

Asset Growth

23rd percentile

-9.0%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

1.9%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)7 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$48,848

Down $4,836 (-9.0%) from 2014

Net Assets

Down

$13,002

Down $7,483 (-37%) from 2014

Liabilities

Up

$35,846

Up $2,647 (+8.0%) from 2014

Revenue

Up

$333,953

Up $6,188 (+1.9%) from 2014

Expenses

Down

$341,436

Down $5,450 (-1.6%) from 2014

Net Income

Up

-$7,483

Up $11,638 (+61%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2011: $26,926Liabilities 2011: $154Net Assets 2011: $26,7722011Assets 2012: $93,870Liabilities 2012: $64,079Net Assets 2012: $29,7912012Assets 2013: $91,879Liabilities 2013: $52,274Net Assets 2013: $39,6052013Assets 2014: $53,684Liabilities 2014: $33,199Net Assets 2014: $20,4852014Assets 2015: $48,848Liabilities 2015: $35,846Net Assets 2015: $13,0022015Assets 2016: $39,036Liabilities 2016: $32,350Net Assets 2016: $6,6862016Assets 2017: $55,689Liabilities 2017: $40,565Net Assets 2017: $15,1242017Assets 2018: $42,863Liabilities 2018: $66,173Net Assets 2018: -$23,3102018Assets 2019: $49,234Liabilities 2019: $52,675Net Assets 2019: -$3,4412019Assets 2020: $58,619Liabilities 2020: $27,326Net Assets 2020: $31,2932020Assets 2021: $99,498Liabilities 2021: $34,487Net Assets 2021: $65,0112021Assets 2022: $112,748Liabilities 2022: $41,600Net Assets 2022: $71,1482022Assets 2023: $73,809Liabilities 2023: $31,619Net Assets 2023: $42,1902023Assets 2024: $31,608Liabilities 2024: $60,104Net Assets 2024: -$28,4962024Assets 2025: $41,786Liabilities 2025: $3,072Net Assets 2025: $38,7142025

Highlighted filing

2015

Assets$48,848
Liabilities$35,846
Net Assets$13,002

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $287,191Expenses 2011: $220,468Net Income 2011: $66,7232011Revenue 2012: $329,161Expenses 2012: $326,145Net Income 2012: $3,0162012Revenue 2013: $328,733Expenses 2013: $318,918Net Income 2013: $9,8152013Revenue 2014: $327,765Expenses 2014: $346,886Net Income 2014: -$19,1212014Revenue 2015: $333,953Expenses 2015: $341,436Net Income 2015: -$7,4832015Revenue 2016: $332,255Expenses 2016: $338,571Net Income 2016: -$6,3162016Revenue 2017: $398,608Expenses 2017: $390,170Net Income 2017: $8,4382017Revenue 2018: $355,066Expenses 2018: $393,500Net Income 2018: -$38,4342018Revenue 2019: $338,223Expenses 2019: $318,354Net Income 2019: $19,8692019Revenue 2020: $355,958Expenses 2020: $321,224Net Income 2020: $34,7342020Revenue 2021: $321,949Expenses 2021: $288,230Net Income 2021: $33,7192021Revenue 2022: $341,918Expenses 2022: $335,781Net Income 2022: $6,1372022Revenue 2023: $283,079Expenses 2023: $312,037Net Income 2023: -$28,9582023Revenue 2024: $236,596Expenses 2024: $307,282Net Income 2024: -$70,6862024Revenue 2025: $345,503Expenses 2025: $278,229Net Income 2025: $67,2742025

Highlighted filing

2015

Revenue$333,953
Expenses$341,436
Net Income-$7,483
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$335,247
Mission and Program Overview

Mission

To provide room, board and fellowship to members of the college fraternity.

SEE BELOW.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$20,485$13,002▼ $7,483
Accounts Receivable$6,766$5,547▼ $1,219
Cash and Non-Interest-Bearing Accounts$13,218$4,116▼ $9,102
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$53,684$48,848▼ $4,836
Other Assets Total$33,700$39,185▲ $5,485
Liabilities
Other Liabilities$32,500$34,000▲ $1,500
Accounts Payable and Accrued Expenses$699$1,846▲ $1,147
Total Liabilities$33,199$35,846▲ $2,647
Net Assets / Fund Balance
Total Net Assets Fund Balance$20,485$13,002▼ $7,483
Total Liabilities and Net Assets / Fund Balance$53,684$48,848▼ $4,836

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,500--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin CoughlinPresident
Garrett YoonVice President
Jon BochicchioAlumni Secretary
Richard GoldEducator
Michael CharlesRecruitment
Andrew DawdRisk Management
Trevor McdonaldRitual Head
Akhilesh IssurSecretary
Daniel LomartraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,330
Program Service Revenue
$330,866
Investment Income
$0
Other Revenue
$1,757
All Other Contributions
$1,330
Change in Net Assets
$-7,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$339,679
Grants and Similar Amounts Paid$1,757
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$116,285
All Other Expenses---$32,302
Other Expenses---$15,000
Fees for Services Accounting---$11,900
Insurance---$8,280
Conferences and Meetings---$5,748
Grants to Domestic Orgs---$1,757
Total Functional Expenses$0$0$0$341,436
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,051
Fundraising Direct Expenses$1,294
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$34,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members are brothers of the fraternity.

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

Brothers elect the governing body.

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

Brothers vote on actions of the governing board

Form 990, Part VI, Section B, Line 11

Return is sent to officer for review and distributions.

Form 990, Part VI, Section C, Line 19

The organization makes all documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Beta Theta Pi Fraternity - Beta Delta
EIN
15-0536985
Phone
6072725550
Address
C/O SCIARABBA WALKER 410 E UPLAND, ITHACA, NY 14850

Signing Officer

Name
Daniel Lomartra
Title
Treasurer
Phone
6072725550
Signed
2015-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Lomartra
Formed
1839
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Sciarabba Walker & Co Llp
Address
410 EAST UPLAND ROAD, ITHACA, NY 14850
Preparer
Carolyn Austin
Phone
6072725550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Renovation project fund 7,885. Merchandise 6,157. Cable/telephone/internet 4,334. Recruitment 4,047. Other expenses 3,470. Composite 2,046. Stationery 1,694. Chapter expenses 741. Men of principle 611. Prior year expenses 500. Pledge class project 429. Website 195. Smc surcharge - house 124. New member education 37. Alumni relations 32.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURN IS SENT TO OFFICER FOR REVIEW AND DISTRIBUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RENOVATION PROJECT FUND 7,885. MERCHANDISE 6,157. CABLE/TELEPHONE/INTERNET 4,334. RECRUITMENT 4,047. OTHER EXPENSES 3,470. COMPOSITE 2,046. STATIONERY 1,694. CHAPTER EXPENSES 741. MEN OF PRINCIPLE 611. PRIOR YEAR EXPENSES 500. PLEDGE CLASS PROJECT 429. WEBSITE 195. SMC SURCHARGE - HOUSE 124. NEW MEMBER EDUCATION 37. ALUMNI RELATIONS 32.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt053684
IRS990/TotalAssetsEOYAmt048848
IRS990/TotalAssetsGrp/BOYAmt053684
IRS990/TotalAssetsGrp/EOYAmt048848
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01330
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341436
IRS990/TotalGrossUBIAmt01757
IRS990/TotalLiabilitiesBOYAmt033199
IRS990/TotalLiabilitiesEOYAmt035846
IRS990/TotalLiabilitiesGrp/BOYAmt033199
IRS990/TotalLiabilitiesGrp/EOYAmt035846
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020485
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013002
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt017141
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt017141
IRS990/TotalProgramServiceRevenueAmt0330866
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0330866
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333953
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01757
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt053684
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt048848
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O SCIARABBA WALKER 410 E UPLAND
IRS990/USAddress/CityNm0ITHACA
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014850
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BETADELTA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL LOMARTRA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETA THETA PI FRATERNITY - BETA DELTA
ReturnHeader/Filer/BusinessNameControlTxt0BETA
ReturnHeader/Filer/EIN0150536985
ReturnHeader/Filer/PhoneNum06072725550
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O SCIARABBA WALKER 410 E UPLAND
ReturnHeader/Filer/USAddress/CityNm0ITHACA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014850
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161071694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCIARABBA WALKER & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 EAST UPLAND ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ITHACA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014850
ReturnHeader/PreparerPersonGrp/PhoneNum06072725550
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CAROLYN AUSTIN
ReturnHeader/ReturnTs02015-11-13T10:53:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.39$3.46$2.78$0.67
2024Detailed filing. Detailed filing data is available for this year.$0.32$0.60$0.28$2.37$3.07$0.71
2023Detailed filing. Detailed filing data is available for this year.$0.74$0.32$0.42$2.83$3.12$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.42$0.71$3.42$3.36$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.34$0.65$3.22$2.88$0.34
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.27$0.31$3.56$3.21$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.53$0.03$3.38$3.18$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.66$0.23$3.55$3.94$0.38
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.41$0.15$3.99$3.90$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.32$0.07$3.32$3.39$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.36$0.13$3.34$3.41$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.33$0.20$3.28$3.47$0.19
2013Summary only. Only limited summary data is available for this year.$0.92$0.52$0.40$3.29$3.19$0.10
2012Summary only. Only limited summary data is available for this year.$0.94$0.64$0.30$3.29$3.26$0.03
2011Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$2.87$2.20$0.67