Civic Intelligence

Beta Nu Building Association

990 • Fiscal year 2015 • EIN 31-6034320

Jul 01, 2014 to Jun 30, 2015 • Filed on May 10, 2016

PO Box 1296Columbus, OH 43216

(614) 271-8257

Siviq Scores

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

Liabilities / Assets

76th percentile

0.65x

Higher debt load relative to assets than 76% of similar nonprofits.

2015 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

96th percentile

3.21x

Higher debt load relative to revenue than 96% of similar nonprofits.

2015 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2015

Net Margin

97th percentile

46%

Higher net margin than 97% of similar nonprofits.

2015 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

2015 filings • 501(c)7 • $5M-$10M nonprofits • Source year 2015

Asset Growth

99th percentile

261%

Faster asset growth than 99% of similar nonprofits.

2015 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

97th percentile

51%

Faster revenue growth than 97% of similar nonprofits.

2015 filings • 501(c)7 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,665,982

Up $4,095,436 (+261%) from 2014

Net Assets

Up

$1,986,582

Up $572,591 (+40%) from 2014

Liabilities

Up

$3,679,400

Up $3,522,845 (+2250%) from 2014

Revenue

Up

$1,144,907

Up $385,692 (+51%) from 2014

Expenses

Up

$618,766

Up $113,235 (+22%) from 2014

Net Income

Up

$526,141

Up $272,457 (+107%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $1,064,139Liabilities 2012: $25,040Net Assets 2012: $1,039,0992012Assets 2013: $1,200,199Liabilities 2013: $37,125Net Assets 2013: $1,163,0742013Assets 2014: $1,570,546Liabilities 2014: $156,555Net Assets 2014: $1,413,9912014Assets 2015: $5,665,982Liabilities 2015: $3,679,400Net Assets 2015: $1,986,5822015Assets 2016: $5,481,360Liabilities 2016: $3,578,321Net Assets 2016: $1,903,0392016Assets 2017: $5,266,823Liabilities 2017: $3,503,470Net Assets 2017: $1,763,3532017Assets 2018: $5,288,825Liabilities 2018: $3,448,743Net Assets 2018: $1,840,0822018Assets 2019: $5,316,095Liabilities 2019: $3,356,495Net Assets 2019: $1,959,6002019Assets 2020: $5,212,602Liabilities 2020: $3,412,996Net Assets 2020: $1,799,6062020Assets 2021: $5,021,864Liabilities 2021: $3,332,348Net Assets 2021: $1,689,5162021Assets 2022: $4,837,894Liabilities 2022: $3,245,703Net Assets 2022: $1,592,1912022Assets 2023: $4,794,974Liabilities 2023: $3,147,075Net Assets 2023: $1,647,8992023Assets 2024: $4,681,746Liabilities 2024: $3,060,599Net Assets 2024: $1,621,1472024Assets 2025: $4,562,632Liabilities 2025: $2,976,282Net Assets 2025: $1,586,3502025

Highlighted filing

2015

Assets$5,665,982
Liabilities$3,679,400
Net Assets$1,986,582

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $366,9252012Expenses 2013: $411,3332013Revenue 2014: $759,215Expenses 2014: $505,531Net Income 2014: $253,6842014Revenue 2015: $1,144,907Expenses 2015: $618,766Net Income 2015: $526,1412015Revenue 2016: $501,551Expenses 2016: $585,094Net Income 2016: -$83,5432016Revenue 2017: $407,200Expenses 2017: $546,886Net Income 2017: -$139,6862017Revenue 2018: $661,699Expenses 2018: $584,969Net Income 2018: $76,7302018Revenue 2019: $896,282Expenses 2019: $777,757Net Income 2019: $118,5252019Revenue 2020: $739,087Expenses 2020: $899,081Net Income 2020: -$159,9942020Revenue 2021: $866,975Expenses 2021: $977,065Net Income 2021: -$110,0902021Revenue 2022: $798,707Expenses 2022: $896,032Net Income 2022: -$97,3252022Revenue 2023: $927,251Expenses 2023: $872,714Net Income 2023: $54,5372023Revenue 2024: $885,461Expenses 2024: $912,213Net Income 2024: -$26,7522024Revenue 2025: $935,577Expenses 2025: $970,374Net Income 2025: -$34,7972025

Highlighted filing

2015

Revenue$1,144,907
Expenses$618,766
Net Income$526,141
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$1,144,907
Mission and Program Overview

Mission

To provide service to the community and to manage the house for use by the organization's members and to engage in periodic social activities.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$809,525$5,565,891▲ $4,756,366
Cash and Non-Interest-Bearing Accounts$165,751$100,091▼ $65,660
Total Assets$1,570,546$5,665,982▲ $4,095,436
Other Assets Total$595,270$0▼ $595,270
Liabilities
Mortgage Notes Payable Secured by Investment Property$105,730$3,679,400▲ $3,573,670
Other Liabilities$50,825$0▼ $50,825
Total Liabilities$156,555$3,679,400▲ $3,522,845
Net Assets / Fund Balance
Unrestricted Net Assets$1,413,991$1,986,582▲ $572,591
Total Net Assets Fund Balance$1,413,991$1,986,582▲ $572,591
Total Liabilities and Net Assets / Fund Balance$1,570,546$5,665,982▲ $4,095,436

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,375,630$422,855$5,798,485
Other Land Buildings$170,786$36,902$207,688
Equipment$19,475$16,372$35,847
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$424,963
Program Service Revenue
$719,844
Investment Income
$0
Other Revenue
$100
All Other Contributions
$424,963
Change in Net Assets
$526,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$483,690
Professional Fundraising Fees$68,750
Salaries, Compensation, and Employee Benefits$66,326
Grants and Similar Amounts Paid$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$113,556
Depreciation Depletion---$108,227
Interest---$74,471
Fees for Services Professional Fundraising---$68,750
Other Salaries and Wages---$59,326
Fees for Services Other---$40,272
Office Expenses---$29,638
Insurance---$11,163
Fees for Services Accounting---$7,265
Payroll Taxes---$7,000
Other Expenses---$2,376
All Other Expenses---$2,065
Travel---$296
Conferences and Meetings---$126
Total Functional Expenses$0$0$0$618,766
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$68,750
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 4

The organization changed what should happen to the facility in the event of a chapter suspension.

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

The organization is comprised of members.

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

The national organization of the chapter approves decisions relating to fundraising, governing documents, and house financing.

Form 990, Part VI, Section B, Line 11

The president and treasurer review and approve the tax returns before they are filed

Form 990, Part VI, Section B, Line 12C

Board members are required to sign conflict of interest policies annually.

Form 990, Part VI, Section C, Line 18

These documents are available upon request. Further, the form 990 is available on another's website, www.guidestar.org.

Form 990, Part VI, Section C, Line 19

These documents are available upon request.

FORM 990, PART VI, LINES 15A & 15B: THE ORGANIZATION DOES NOT COMPENSATE

Its officers nor does it have key employees. If the organization did provide such compensation, then the organization's process for determining compensation would involve an independent review and approval process, using comparable third party data, and would have contemporaneous substantiation of the deliberations.

Filing and Contact Details

Filer

Filer Name
Beta Nu Building Association
EIN
31-6034320
Phone
6142718257
Address
PO BOX 1296, COLUMBUS, OH 43216

Signing Officer

Name
Tanya Rutner
Title
President
Phone
6142718257
Signed
2016-05-10

Organization Details

Principal Officer
Tanya Rutner
Formed
1921
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
12

Preparer

Firm
John Gerlach & Company Llp
Address
37 W BROAD ST STE 530, COLUMBUS, OH 43215
Preparer
Jon Yerian CPA
Phone
6142242164
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Provide service to the community and to manage the house for use by organization members and engage in periodic social activities.

FORM 990, PART I, LINE 6: EXPLANATION OF NUMBERS OF VOLUNTEERS: THE BOARD

Of trustees are volunteers.

Raw XML Appendix390 raw XML fields

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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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05798485
IRS990ScheduleD/EquipmentGrp/BookValueAmt019475
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016372
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035847
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0170786
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036902
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0207688
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05565891
IRS990ScheduleG/AgrmtProfFundraisingActyInd01
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0STEWARDSHIP/COMMUNICATION MAIL DESIGN AND PRINTING.
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd00
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt00
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0PENNINGTON & COMPANY
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt068750
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt0501 GATEWAY DRIVE SUITE A
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0LAWRENCE
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd066049
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/TotalRetainedByContractorsAmt068750
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SERVICE TO THE COMMUNITY AND TO MANAGE THE HOUSE FOR USE BY ORGANIZATION MEMBERS AND ENGAGE IN PERIODIC SOCIAL ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OF TRUSTEES ARE VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CHANGED WHAT SHOULD HAPPEN TO THE FACILITY IN THE EVENT OF A CHAPTER SUSPENSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS COMPRISED OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE NATIONAL ORGANIZATION OF THE CHAPTER APPROVES DECISIONS RELATING TO FUNDRAISING, GOVERNING DOCUMENTS, AND HOUSE FINANCING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT AND TREASURER REVIEW AND APPROVE THE TAX RETURNS BEFORE THEY ARE FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBERS ARE REQUIRED TO SIGN CONFLICT OF INTEREST POLICIES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THESE DOCUMENTS ARE AVAILABLE UPON REQUEST. FURTHER, THE FORM 990 IS AVAILABLE ON ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THESE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ITS OFFICERS NOR DOES IT HAVE KEY EMPLOYEES. IF THE ORGANIZATION DID PROVIDE SUCH COMPENSATION, THEN THE ORGANIZATION'S PROCESS FOR DETERMINING COMPENSATION WOULD INVOLVE AN INDEPENDENT REVIEW AND APPROVAL PROCESS, USING COMPARABLE THIRD PARTY DATA, AND WOULD HAVE CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART I, LINE 6: EXPLANATION OF NUMBERS OF VOLUNTEERS: THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VI, LINES 15A & 15B: THE ORGANIZATION DOES NOT COMPENSATE
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01570546
IRS990/TotalAssetsEOYAmt05665982
IRS990/TotalAssetsGrp/BOYAmt01570546
IRS990/TotalAssetsGrp/EOYAmt05665982
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0424963
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0618766
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0156555
IRS990/TotalLiabilitiesEOYAmt03679400
IRS990/TotalLiabilitiesGrp/BOYAmt0156555
IRS990/TotalLiabilitiesGrp/EOYAmt03679400
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01413991
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01986582
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0719844
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0719844
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01144907
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01570546
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05665982
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt0296
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01413991
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01986582
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1296
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043216
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TANYA RUTNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06142718257
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETA NU BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BETA
ReturnHeader/Filer/EIN0316034320
ReturnHeader/Filer/PhoneNum06142718257
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1296
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043216
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0314419361
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN GERLACH & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt037 W BROAD ST STE 530
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043215
ReturnHeader/PreparerPersonGrp/PhoneNum06142242164
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON YERIAN CPA
ReturnHeader/ReturnTs02016-05-10T13:06:08-05:00
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.$4.56$2.98$1.59$0.94$0.97$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$3.06$1.62$0.89$0.91$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$3.15$1.65$0.93$0.87$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$3.25$1.59$0.80$0.90$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$3.33$1.69$0.87$0.98$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$3.41$1.80$0.74$0.90$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$3.36$1.96$0.90$0.78$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$3.45$1.84$0.66$0.58$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$3.50$1.76$0.41$0.55$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.48$3.58$1.90$0.50$0.59$0.08
2015Detailed filing. Detailed filing data is available for this year.$5.67$3.68$1.99$1.14$0.62$0.53
2014Detailed filing. Detailed filing data is available for this year.$1.57$0.16$1.41$0.76$0.51$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.04$1.16$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.03$1.04$0.37