Civic Intelligence

Beta Theta Pi Fraternity - Beta Delta

990 • Fiscal year 2018 • EIN 15-0536985

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 01, 2018

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

98th percentile

1.54x

Higher debt load relative to assets than 98% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.19x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

2018 filings • 501(c)7 • <$500k nonprofits • Source year 2018

Asset Growth

12th percentile

-23%

Faster asset growth than 12% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)7 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$42,863

Down $12,826 (-23%) from 2017

Net Assets

Down

-$23,310

Down $38,434 (-254%) from 2017

Liabilities

Up

$66,173

Up $25,608 (+63%) from 2017

Revenue

Down

$355,066

Down $43,542 (-11%) from 2017

Expenses

Up

$393,500

Up $3,330 (+0.9%) from 2017

Net Income

Down

-$38,434

Down $46,872 (-555%) from 2017

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

2018

Assets$42,863
Liabilities$66,173
Net Assets-$23,310

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

2018

Revenue$355,066
Expenses$393,500
Net Income-$38,434
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 1, 2018
Return Version
2017v2.3
Gross Receipts
$360,612
Mission and Program Overview

Mission

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

SEE BELOW.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges-$5,953-
Cash and Non-Interest-Bearing Accounts$14,205$2,201▼ $12,004
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$15,124$-23,310▼ $38,434
Total Assets$55,689$42,863▼ $12,826
Other Assets Total$41,484$34,709▼ $6,775
Liabilities
Other Liabilities$39,916$46,307▲ $6,391
Accounts Payable and Accrued Expenses$649$19,866▲ $19,217
Total Liabilities$40,565$66,173▲ $25,608
Net Assets / Fund Balance
Total Net Assets Fund Balance$15,124$-23,310▼ $38,434
Total Liabilities and Net Assets / Fund Balance$55,689$42,863▼ $12,826

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,179--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David NavadehPresident
Michael SarkisVice President
Grant GilbertAlumni Secretary
Patrick LavanPledge Educator
Natan VidraRecruitment
Auston LiRisk Management
Annush VejallaRitual Head
Chris ArceSecretary
James BurkeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,544
Program Service Revenue
$356,111
Investment Income
$0
Other Revenue
$-4,589
All Other Contributions
$2,385
Change in Net Assets
$-38,434
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,381
Salaries, Compensation, and Employee Benefits$44,092
Grants and Similar Amounts Paid$2,027
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$119,620
Other Salaries and Wages---$38,324
All Other Expenses---$24,340
Fees for Services Accounting---$15,710
Other Expenses---$15,000
Insurance---$10,599
Conferences and Meetings---$5,840
Payroll Taxes---$5,768
Grants to Domestic Orgs---$2,027
Total Functional Expenses$0$0$0$393,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,546
Fundraising Gross Income$957
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$33,000
Due to Cornell$12,654
Taxes Payable$653
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 11B

Return is sent to officer for review and distribution.

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
Nathan Zheng
Title
Treasurer
Phone
6072725550
Signed
2018-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan Zheng
Formed
1839
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

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

Additional Explanations

Form 990, Part IX, Line 24E

Kitchen expense 8,063. Cable/telephone/internet 4,310. Merchandise 3,450. Composite 2,603. Chapter expenses 2,041. Recruitment 1,330. Pledge class project 1,047. Men of principle 721. E-board 346. Prior year expenses 150. Smc surcharge - house 122. Renovation project fund 121. New member education 36.

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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/ExplanationTxt0MEMBERS ARE BROTHERS OF THE FRATERNITY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BROTHERS VOTE ON ACTIONS OF THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURN IS SENT TO OFFICER FOR REVIEW AND DISTRIBUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KITCHEN EXPENSE 8,063. CABLE/TELEPHONE/INTERNET 4,310. MERCHANDISE 3,450. COMPOSITE 2,603. CHAPTER EXPENSES 2,041. RECRUITMENT 1,330. PLEDGE CLASS PROJECT 1,047. MEN OF PRINCIPLE 721. E-BOARD 346. PRIOR YEAR EXPENSES 150. SMC SURCHARGE - HOUSE 122. RENOVATION PROJECT FUND 121. NEW MEMBER EDUCATION 36.
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 11B
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/TotalAssetsBOYAmt055689
IRS990/TotalAssetsEOYAmt042863
IRS990/TotalAssetsGrp/BOYAmt055689
IRS990/TotalAssetsGrp/EOYAmt042863
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03544
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393500
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040565
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IRS990/TotalLiabilitiesGrp/BOYAmt040565
IRS990/TotalLiabilitiesGrp/EOYAmt066173
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015124
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt023003
IRS990/TotalProgramServiceRevenueAmt0356111
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-4589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0356111
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0355066
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt055689
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt042863
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
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN ZHENG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06072725550
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-01
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0ECDE83FA3CE3CC3601943A18322DF2982BD56F4D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07CC27537FE24208C909857BA297C5FA635D2BA31
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.152.125.150
ReturnHeader/FilingSecurityInformation/IPDt02018-11-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:04:04
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/PreparerPersonNm0KASSANDRA K SINN
ReturnHeader/ReturnTs02018-11-01T10:04:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

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