Civic Intelligence

Beta Theta Pi Fraternity - Beta Delta

990 • Fiscal year 2016 • EIN 15-0536985

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 16, 2016

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

95th percentile

0.83x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.10x

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

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Net Margin

33rd percentile

-1.9%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)7 • <$500k nonprofits • Source year 2016

Asset Growth

13th percentile

-20%

Faster asset growth than 13% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

-0.5%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)7 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$39,036

Down $9,812 (-20%) from 2015

Net Assets

Down

$6,686

Down $6,316 (-49%) from 2015

Liabilities

Down

$32,350

Down $3,496 (-9.8%) from 2015

Revenue

Down

$332,255

Down $1,698 (-0.5%) from 2015

Expenses

Down

$338,571

Down $2,865 (-0.8%) from 2015

Net Income

Up

-$6,316

Up $1,167 (+16%) from 2015

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

2016

Assets$39,036
Liabilities$32,350
Net Assets$6,686

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

2016

Revenue$332,255
Expenses$338,571
Net Income-$6,316
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 16, 2016
Return Version
2015v2.1
Gross Receipts
$332,255
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$13,002$6,686▼ $6,316
Cash and Non-Interest-Bearing Accounts$4,116$5,785▲ $1,669
Accounts Receivable$5,547$721▼ $4,826
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$48,848$39,036▼ $9,812
Other Assets Total$39,185$32,530▼ $6,655
Liabilities
Other Liabilities$34,000$31,500▼ $2,500
Accounts Payable and Accrued Expenses$1,846$850▼ $996
Total Liabilities$35,846$32,350▼ $3,496
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,002$6,686▼ $6,316
Total Liabilities and Net Assets / Fund Balance$48,848$39,036▼ $9,812

Asset Categories

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

Board Members and Trustees

NameTitle
Red GuilianoPresident
Daniel LomartraVice President
Nic JedemaAlumni Secretary
Nick SmithEducator
Rob HendricksRecruitment
Gabriel PerezRisk Management
Matthew WallingfordRitual Head
Greg ChenSecretary
Jonathan BochicchioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,800
Program Service Revenue
$322,003
Investment Income
$0
Other Revenue
$4,452
All Other Contributions
$5,800
Change in Net Assets
$-6,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,716
Grants and Similar Amounts Paid$6,855
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$104,144
All Other Expenses---$29,936
Other Expenses---$15,000
Fees for Services Accounting---$12,756
Insurance---$9,118
Grants to Domestic Orgs---$6,855
Conferences and Meetings---$5,086
Total Functional Expenses$0$0$0$338,571
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Love Liberia Missions of the LobfruCrystal Springs, MS501(c)(3)Educational Benefit$5,000
Beta Theta Pi FoundationOxford, OH501(c)(3)Educational Benefit$1,269
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,452
Fundraising Direct Expenses$0
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$31,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Jonathan Bochocchio
Title
Treasurer
Phone
6072725550
Signed
2016-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Bochocchio
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

Recruitment 6,773. Merchandise 5,798. Cable/telephone/internet 4,586. Bad debts 3,160. Renovation project fund 3,151. Composite 2,420. Pledge class project 1,375. Chapter expenses 861. Men of principle 664. Prior year expenses 369. Website 360. Philanthropy expenses 209. Smc surcharge - house 125. New member education 61. Smc surcharge- chapter 24.

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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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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LOVE LIBERIA MISSIONS OF THE LOBFRU
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BETA THETA PI FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0412190274
IRS990ScheduleI/RecipientTable/RecipientEIN1800296934
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 926
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 6277 5134 BONHAM RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CRYSTAL SPRINGS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1OXFORD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd039059
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd145056
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION KEEPS RECORDS OF THE CONTRIBUTIONS AND CONFIRMS THE LEGITIMATE NATURE OF THE DONEES. THE ORGANIZATION DOES NOT HAVE PROCEDURES FOR MONITORING USE OF FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE BROTHERS OF THE FRATERNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BROTHERS ELECT THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BROTHERS VOTE ON ACTIONS OF THE GOVERNING BOARD
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/ExplanationTxt5RECRUITMENT 6,773. MERCHANDISE 5,798. CABLE/TELEPHONE/INTERNET 4,586. BAD DEBTS 3,160. RENOVATION PROJECT FUND 3,151. COMPOSITE 2,420. PLEDGE CLASS PROJECT 1,375. CHAPTER EXPENSES 861. MEN OF PRINCIPLE 664. PRIOR YEAR EXPENSES 369. WEBSITE 360. PHILANTHROPY EXPENSES 209. SMC SURCHARGE - HOUSE 125. NEW MEMBER EDUCATION 61. SMC SURCHARGE- CHAPTER 24.
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/TotalAssetsBOYAmt048848
IRS990/TotalAssetsEOYAmt039036
IRS990/TotalAssetsGrp/BOYAmt048848
IRS990/TotalAssetsGrp/EOYAmt039036
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05800
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0338571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035846
IRS990/TotalLiabilitiesEOYAmt032350
IRS990/TotalLiabilitiesGrp/BOYAmt035846
IRS990/TotalLiabilitiesGrp/EOYAmt032350
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt013002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06686
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt026375
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt026375
IRS990/TotalProgramServiceRevenueAmt0322003
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04452
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0322003
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332255
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt048848
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt039036
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JONATHAN BOCHOCCHIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-16
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/ReturnTs02016-09-15T00:00:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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