Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
40th percentile
Higher debt load relative to assets than 40% of similar nonprofits.
Liabilities / Revenue
30th percentile
Higher debt load relative to revenue than 30% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 3.8% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Down$8,068,966
Down $1,910,122 (-19%) from 2018
Net Assets
Down$5,394,724
Down $1,211,020 (-18%) from 2018
Liabilities
Down$2,674,242
Down $699,102 (-21%) from 2018
Revenue
Down$6,858,017
Down $425,387 (-5.8%) from 2018
Expenses
Up$7,758,221
Up $1,061,482 (+16%) from 2018
Net Income
Down-$900,204
Down $1,486,869 (-253%) from 2018
To develop men of principle for a principled life with the following core values:mutual assistance - betas believe that men are mutually obligated to help others in the honorable labors and aspirations of life.intellectual growth - betas are devoted to continually cultivating their minds, including high standards of academic achievement.trust - betas develop absolute faith and confidence in one another by being true to themselves and others.responsible conduct - betas choose to act responsibly, weighing the consequences of their actions on themselves and those around them.integrity - betas preserve their character by doing what is morally right and demanding the same from their brothers.
Beta theta pi fraternity promotes and develops intellect and culture.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,785,820 | $4,559,662 | ▼ $226,158 |
| Savings and Temporary Cash Investments | $904,444 | $1,038,811 | ▲ $134,367 |
| Accounts Receivable | $394,431 | $837,197 | ▲ $442,766 |
| Prepaid Expenses and Deferred Charges | $761,504 | $444,392 | ▼ $317,112 |
| Cash and Non-Interest-Bearing Accounts | $268,410 | $92,326 | ▼ $176,084 |
| Land, Buildings, and Equipment, Net | $2,195,845 | $80,044 | ▼ $2,115,801 |
| Total Assets | $9,979,088 | $8,068,966 | ▼ $1,910,122 |
| Other Assets Total | $668,634 | $1,016,534 | ▲ $347,900 |
| Liabilities | |||
| Other Liabilities | $2,388,662 | $2,343,729 | ▼ $44,933 |
| Accounts Payable and Accrued Expenses | $469,772 | $297,053 | ▼ $172,719 |
| Mortgage Notes Payable Secured by Investment Property | $41,693 | $27,969 | ▼ $13,724 |
| Deferred Revenue | $473,217 | $5,491 | ▼ $467,726 |
| Total Liabilities | $3,373,344 | $2,674,242 | ▼ $699,102 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $6,605,744 | $5,394,724 | ▼ $1,211,020 |
| Total Net Assets Fund Balance | $6,605,744 | $5,394,724 | ▼ $1,211,020 |
| Total Liabilities and Net Assets / Fund Balance | $9,979,088 | $8,068,966 | ▼ $1,910,122 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | $641,516 | $641,516 |
| Equipment | $80,044 | $439,264 | $519,308 |
| Other Assets Org | $700,000 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $19,733,656 | $195,207 | ▼ $293,693 | $842,684 | $18,792,486 |
| 2017 | $18,589,113 | $485,329 | ▲ $1,551,444 | $892,230 | $19,733,656 |
| 2016 | $16,714,414 | $778,754 | ▲ $1,845,219 | $749,274 | $18,589,113 |
| 2015 | $15,975,107 | $1,877,793 | ▼ $497,920 | $640,566 | $16,714,414 |
| 2014 | $14,486,558 | $1,491,431 | ▲ $604,585 | $607,467 | $15,975,107 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rundle Jeff | Executive Director | FT | $156,800 | $103,917 | $260,717 |
| Cobb Martin | Director of Communications | PT | $150,294 | $14,417 | $164,711 |
| Brant Jonathan | Foundation Director | - | $152,711 | $6,100 | $158,811 |
| Fogle Dan | Chief Financial Officer | FT | $86,381 | $11,715 | $98,096 |
| Name | Title |
|---|---|
| Schnese Robert | President |
| Foster Justin | Vice President |
| Grispin Kenneth | Vice President |
| Haile Ted | Vice President |
| Kiesling Brad W | Vice President |
| Kokkinen Michael | Vice President |
| Rutherford Justin | Vice President |
| Schmidt David E | Vice President |
| Wood Cary B | Vice President |
| Wortman Michael J | Vice President |
| Kay S Wayne | General Secretary |
| Swartz Benjamin | General Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $4,499,408 |
| Salaries, Compensation, and Employee Benefits | $1,994,403 |
| Grants and Similar Amounts Paid | $1,264,410 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | - | - | - | $1,264,410 |
| Insurance | - | - | - | $1,121,151 |
| Other Salaries and Wages | - | - | - | $1,070,256 |
| Conferences and Meetings | - | - | - | $873,980 |
| Travel | - | - | - | $707,569 |
| Occupancy | - | - | - | $607,805 |
| Office Expenses | - | - | - | $556,058 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $393,534 |
| Other Employee Benefits | - | - | - | $253,615 |
| Payroll Taxes | - | - | - | $198,304 |
| Information Technology | - | - | - | $156,623 |
| Fees for Services Legal | - | - | - | $135,102 |
| Fees for Services Other | - | - | - | $88,041 |
| Pension Plan Contributions | - | - | - | $78,694 |
| Fees for Services Accounting | - | - | - | $34,082 |
| Interest | - | - | - | $14,375 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $11,978 |
| Depreciation Depletion | - | - | - | $10,351 |
| Advertising | - | - | - | $4,202 |
| Other Expenses | - | - | - | $625 |
| Total Functional Expenses | $0 | $0 | $0 | $7,758,221 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Beta Theta Pi General Fraternity House Corporation | Oxford, OH | - | Transfer of Fixed Assets to Newly Formed Housing Corporation. | - |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| North America | Program Service Revenue | MEMBERSHIP DUES RECEIVED FROM CANADIAN CHAPTERS TOTALED $49,349. | 0 | 0 | - |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Billhighway Trust Funds | $1,066,000 |
| Housing Trusts Investments | $685,402 |
| Insurance Reserve | $307,758 |
| Convention Deposits | $284,569 |
“The members of the corporation shall be the individual members of beta theta pi who have not died, resigned or have been expelled.”
“Annually convention delegates (comprised of presidents of each chapter) elect board of trustee members to terms of three years to create a board of no more than twelve.”
“All rights and privileges of members at an annual meeting shall be exercised by the delegates to a general convention elected as provided in the code of regulations when assembled as directed in the code of regulations. Only those members elected in accordance with the code of regulations as delegates to a general convention or other meeting of members shall be entitled to a vote; each such delegate shall have a single vote unless otherwise provided by the code of regulations.”
“The treasurer (audit committee chair) reviews the form 990 and asks staff to email it to the remainder of the board for review prior to filing.”
“The scope of this policy includes all staff and board members. All board members and staff are required to sign the conflict of interest policy annually. If a conflict occurs, the board chairman and the executive director are informed and the conflict is worked through. No conflicts were noted for the current year.”
“The board of trustees of the beta theta pi fraternity, through the general secretary, conducted an annual performance and compensation review for the executive director based upon the terms of the executive director's employment contract. The trustees reviewing the executive compensation were not related to any other trustee or executive by family or business connection. The board annually reviews other peer organizations' 990s to determine compensation for the executive director.”
“The organization's governing documents, conflict of interest policy, and audited financial statements are provided upon request.”
“The board of trustees assumes responsibility for oversight of the audit and the selection of an independent accountant. The process has not changed from the prior year.”
“The endowment is held by a related entity, beta theta pi foundation. The endowment consists of 611 individual funds established for a variety of pruposes. The endowment includes both donor restricted funds and funds designated by the governing body to function as endowments.”
“The fraternity is a not-for-profit organization that is exempt from income taxes under section 501(c)(7) of the internal revenue code. The fraternity is exempt from income taxes. However, the fraternity is required to file federal form 990 - return of organization exempt from income tax which is an informational return only. The fraternity is subject to routine audits by taxing jurisdictions. However, as of the date the financial statements were available to be issued, there were no audits for any tax periods in progress. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the fraternity and recognize a tax liability if the fraternity has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the fraternity, and has concluded that as of may 31, 2019 and 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 469772 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 297053 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 394431 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 837197 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | BETA THETA PI FRATERNITY PROMOTES AND DEVELOPS INTELLECT AND CULTURE. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4202 |
| IRS990/AllOtherContributionsAmt | 0 | 97275 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAN FOGLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5135237591 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5134 BONHAM ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | OXFORD |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45056 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 268410 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 92326 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 393534 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 873980 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1089709 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1264410 |
| IRS990/CYInvestmentIncomeAmt | 0 | 188745 |
| IRS990/CYOtherExpensesAmt | 0 | 4499408 |
| IRS990/CYOtherRevenueAmt | 0 | 216018 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5363545 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -900204 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1994403 |
| IRS990/CYTotalExpensesAmt | 0 | 7758221 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6858017 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 473217 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 5491 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10351 |
| IRS990/Desc | 0 | LEADERSHIP DEVELOPMENT PROGRAMS FOR UNDERGRADUATES |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 54 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 34082 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 135102 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 88041 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 11978 |
| IRS990/ForeignActivitiesInd | 0 | 1 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 36.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 14.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 26.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 58817 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 11715 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 6100 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 14417 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCHNESE ROBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SWARTZ BENJAMIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KAY S WAYNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | FOSTER JUSTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GRISPIN KENNETH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HAILE TED |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KIESLING BRAD W |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KOKKINEN MICHAEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | RUTHERFORD JUSTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | SCHMIDT DAVID E |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | WOOD CARY B |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | WORTMAN MICHAEL J |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | RUNDLE JEFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | FOGLE DAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | BRANT JONATHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | COBB MARTIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 201900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 86381 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 152711 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 150294 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | GENERAL TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | GENERAL SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | FOUNDATION DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR OF COMMUNICATIONS |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -39072 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -10897 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1264410 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 191531 |
| IRS990/GrossReceiptsAmt | 0 | 7099517 |
| IRS990/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 593 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 156623 |
| IRS990/InitiationFeesAndCapContriAmt | 0 | 799520 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1121151 |
| IRS990/InterestGrp/TotalAmt | 0 | 14375 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 238714 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 238714 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4785820 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 4559662 |
| IRS990/IRPDocumentCnt | 0 | 51 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1080780 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2195845 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 80044 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1160824 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 39072 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 202428 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | BUILDING MEN OF PRINCIPLE FOR A PRINCIPLED LIFE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 41693 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 27969 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6605744 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5394724 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -39072 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -49969 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | -10897 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 593 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 593 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -310816 |
| IRS990/NondeductibleContributionsInd | 0 | 1 |
| IRS990/NondeductibleContriDisclInd | 0 | 1 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 607805 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 556058 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 668634 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1016534 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 253615 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATION & PROFESSIONA |
| IRS990/OtherExpensesGrp/Desc | 1 | MEMBERSHIP DUES |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBTS |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 76407 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51205 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 49854 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 625 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2388662 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2343729 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 31360 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 31360 |
| IRS990/OtherRevenueTotalAmt | 0 | 31360 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1070256 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 198304 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 78694 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 761504 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 444392 |
| IRS990/PrincipalOfficerNm | 0 | JEFF RUNDLE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEETINGS AND CONFERENC |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | HOUSING PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4366481 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 536554 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 460510 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4366481 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 536554 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 460510 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | CHAPTER OPERATIONS: MAINTAINING AND SUPPORTING QUALITY CHAPTERS ACROSS NORTH AMERICA |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ANNUAL ORGANIZATIONAL CONVENTION TO DEVELOP THE MEMBERSHIP AND MAINTAIN THE GOVERNING OF THE FRATERNITY. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 952106 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 550 |
| IRS990/PYInvestmentIncomeAmt | 0 | 478949 |
| IRS990/PYOtherExpensesAmt | 0 | 4493304 |
| IRS990/PYOtherRevenueAmt | 0 | 471847 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5380502 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 586665 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2202885 |
| IRS990/PYTotalExpensesAmt | 0 | 6696739 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7283404 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -900204 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RelatedOrganizationsAmt | 0 | 992434 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 184065 |
| IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 184065 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 904444 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1038811 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.33710 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 641516 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 641516 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 19733656 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 195207 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 18792486 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -293693 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 842684 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 18589113 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 485329 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 19733656 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1551444 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 892230 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16714414 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 778754 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 18589113 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1845219 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 749274 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 15975107 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 1877793 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16714414 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -497920 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 640566 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 14486558 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 1491431 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 15975107 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 604585 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 607467 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 80044 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 439264 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 519308 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 316534 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 700000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM FOUNDATION |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | CHAPTER HOUSE LOANS RECEIVABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 307758 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 284569 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 685402 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1066000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | INSURANCE RESERVE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CONVENTION DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | HOUSING TRUSTS INVESTMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | BILLHIGHWAY TRUST FUNDS |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.10470 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENDOWMENT IS HELD BY A RELATED ENTITY, BETA THETA PI FOUNDATION. THE ENDOWMENT CONSISTS OF 611 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PRUPOSES. THE ENDOWMENT INCLUDES BOTH DONOR RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FRATERNITY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE FRATERNITY IS EXEMPT FROM INCOME TAXES. HOWEVER, THE FRATERNITY IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. THE FRATERNITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FRATERNITY AND RECOGNIZE A TAX LIABILITY IF THE FRATERNITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FRATERNITY, AND HAS CONCLUDED THAT AS OF MAY 31, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.55820 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 80044 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.