Civic Intelligence

Society of Beta Sigma

EIN 43-6065825 • 501(c)7 • Columbia, MO

Profile

Operate and maintain the fraternity house for the benefit of beta sigma psi fraterntiy members at the university of missouri columbia campus. Our mission is to promote a fraternity of communicant lutheran college men who incorporate spiritual growth, scholastic achievement and social responsibility in everything they do.

104 East BroadwayColumbia, MO 65203

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

8.33x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

0.61x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-46%

Faster asset growth than 12% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

5.7%

Faster revenue growth than 59% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$17,587

Down $15,225 (-46%) from 2024

Liabilities

Up

$146,442

Up $15,545 (+12%) from 2024

Net Assets

Down

-$128,855

Down $30,770 (-31%) from 2024

Revenue

Up

$239,976

Up $12,857 (+5.7%) from 2024

Expenses

Up

$270,746

Up $8,068 (+3.1%) from 2024

Net Income

Up

-$30,770

Up $4,789 (+13%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100K-$200KAssets 2011: $13,107Liabilities 2011: $17,846Net Assets 2011: -$4,7392011Assets 2012: $116,922Liabilities 2012: $114,955Net Assets 2012: $1,9672012Assets 2013: $162,440Liabilities 2013: $177,102Net Assets 2013: -$14,6622013Assets 2014: $36,938Liabilities 2014: $55,675Net Assets 2014: -$18,7372014Assets 2015: $36,505Liabilities 2015: $35,747Net Assets 2015: $7582015Assets 2016: $34,757Liabilities 2016: $36,173Net Assets 2016: -$1,4162016Assets 2017: $30,642Liabilities 2017: $46,038Net Assets 2017: -$15,3962017Assets 2018: $38,876Liabilities 2018: $45,544Net Assets 2018: -$6,6682018Assets 2020: $48,719Liabilities 2020: $63,148Net Assets 2020: -$14,4292020Assets 2021: $74,626Liabilities 2021: $93,855Net Assets 2021: -$19,2292021Assets 2022: $16,701Liabilities 2022: $83,645Net Assets 2022: -$66,9442022Assets 2023: $17,974Liabilities 2023: $80,165Net Assets 2023: -$62,1912023Assets 2024: $32,812Liabilities 2024: $130,897Net Assets 2024: -$98,0852024Assets 2025: $17,587Liabilities 2025: $146,442Net Assets 2025: -$128,8552025

Highlighted filing

2025

Assets$17,587
Liabilities$146,442
Net Assets-$128,855

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $217,245Expenses 2011: $206,669Net Income 2011: $10,5762011Revenue 2012: $214,653Expenses 2012: $207,947Net Income 2012: $6,7062012Expenses 2013: $304,8512013Revenue 2014: $413,869Expenses 2014: $417,944Net Income 2014: -$4,0752014Revenue 2015: $417,391Expenses 2015: $397,896Net Income 2015: $19,4952015Revenue 2016: $394,140Expenses 2016: $396,314Net Income 2016: -$2,1742016Revenue 2017: $359,877Expenses 2017: $375,014Net Income 2017: -$15,1372017Revenue 2018: $407,139Expenses 2018: $398,344Net Income 2018: $8,7952018Revenue 2020: $289,232Expenses 2020: $252,058Net Income 2020: $37,1742020Revenue 2021: $206,196Expenses 2021: $210,996Net Income 2021: -$4,8002021Revenue 2022: $185,617Expenses 2022: $233,332Net Income 2022: -$47,7152022Revenue 2023: $245,552Expenses 2023: $240,799Net Income 2023: $4,7532023Revenue 2024: $227,119Expenses 2024: $262,678Net Income 2024: -$35,5592024Revenue 2025: $239,976Expenses 2025: $270,746Net Income 2025: -$30,7702025

Highlighted filing

2025

Revenue$239,976
Expenses$270,746
Net Income-$30,770

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.18$1.46$1.29$2.40$2.71$0.31
2024Detailed filing. Detailed filing data is available for this year.$0.33$1.31$0.98$2.27$2.63$0.36
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.80$0.62$2.46$2.41$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.17$0.84$0.67$1.86$2.33$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.75$0.94$0.19$2.06$2.11$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.63$0.14$2.89$2.52$0.37
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.46$0.07$4.07$3.98$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.46$0.15$3.60$3.75$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.35$0.36$0.01$3.94$3.96$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.36$0.01$4.17$3.98$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.56$0.19$4.14$4.18$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$1.77$0.15$3.05
2012Summary only. Only limited summary data is available for this year.$1.17$1.15$0.02$2.15$2.08$0.07
2011Summary only. Only limited summary data is available for this year.$0.13$0.18$0.05$2.17$2.07$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Mar 3, 2026
Return Version
2024v5.2
Gross Receipts
$239,976
Mission and Program Overview

Mission

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$12,394$13,425▲ $1,031
Cash and Non-Interest-Bearing Accounts$20,417$4,162▼ $16,255
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$32,812$17,587▼ $15,225
Other Assets Total$1$0▼ $1
Liabilities
Other Liabilities$130,897$146,442▲ $15,545
Total Liabilities$130,897$146,442▲ $15,545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-98,085$-128,855▼ $30,770
Total Net Assets Fund Balance$-98,085$-128,855▼ $30,770
Total Liabilities and Net Assets / Fund Balance$32,812$17,587▼ $15,225
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gabriel SternPR Chair
Jack PerroneRisk Chair
Hunter FergusonSocial Chair
Ryan BrockPresident
Jonathon Biondo1st Vice Presid
Danny Jimenez2nd Vice Presid
Adeen RaoJunior Rush CHA
Parker WilsonJunior Rush CHA
Caulin DragoScholarship CHA
Navan O'ByrneSecretary
Fisher AtkinsSenior Rush CHA
Max DoehringTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$239,976
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-30,770
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$224,280
Salaries, Compensation, and Employee Benefits$46,466
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$134,404--$134,404
Other Employee Benefits$46,466--$46,466
Fees for Services Accounting$9,107--$9,107
Fees for Services Legal$4,175--$4,175
All Other Expenses$3,610--$3,610
Other Expenses$2,823--$2,823
Total Functional Expenses$270,746$0$0$270,746
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Columbia Alumni Chapter BSP$120,837
Capital Campaign Pledge$15,000
Reserve for Security Deposit$10,605
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Organizations Process to Review Form 990.The Return is prepared, reviewed and approved by the officers. The 990 return is prepared from the detailed Financial Statements that are provided to the officers

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Society of Beta Sigma
EIN
43-6065825
Phone
3142888899
Address
104 East Broadway, Columbia, MO 65203

Signing Officer

Name
Steve Piedimonte
Title
Treasurer
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Piedimonte
Formed
1925
Legal Domicile
Mo
Voting Board Members
70
Independent Board Members
70
Employees
1

Preparer

Firm
Howe & Associates Pc
Address
104 E Broadway, Columbia, MO 65203
Preparer
Justin Howe
Phone
5738741040
Raw XML Appendix389 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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IRS990/Form990PartVIISectionAGrp/TitleTxt01st Vice Presid
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Junior Rush Cha
IRS990/Form990PartVIISectionAGrp/TitleTxt3Junior Rush Cha
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Scholarship Cha
IRS990/Form990PartVIISectionAGrp/TitleTxt9President
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IRS990/OccupancyGrp/TotalAmt0134404
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt046466
IRS990/OtherEmployeeBenefitsGrp/TotalAmt046466
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1ACTIVITIES
IRS990/OtherExpensesGrp/Desc2RECRUITMENT
IRS990/OtherExpensesGrp/Desc3QUICKBOOK FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt052012
IRS990/OtherExpensesGrp/ProgramServicesAmt112878
IRS990/OtherExpensesGrp/ProgramServicesAmt25271
IRS990/OtherExpensesGrp/ProgramServicesAmt32823
IRS990/OtherExpensesGrp/TotalAmt052012
IRS990/OtherExpensesGrp/TotalAmt112878
IRS990/OtherExpensesGrp/TotalAmt25271
IRS990/OtherExpensesGrp/TotalAmt32823
IRS990/OtherLiabilitiesGrp/BOYAmt0130897
IRS990/OtherLiabilitiesGrp/EOYAmt0146442
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Steve Piedimonte
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0House Bills
IRS990/ProgramServiceRevenueGrp/Desc1Misc Income
IRS990/ProgramServiceRevenueGrp/Desc2New Member Dues
IRS990/ProgramServiceRevenueGrp/Desc3Out of House Fees
IRS990/ProgramServiceRevenueGrp/Desc4Security Deposit - Non-Re
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0211475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13158
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319863
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt44480
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0211475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319863
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt44480
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0214846
IRS990/PYProgramServiceRevenueAmt0227119
IRS990/PYRevenuesLessExpensesAmt0-35559
IRS990/PYSalariesCompEmpBnftPaidAmt047832
IRS990/PYTotalExpensesAmt0262678
IRS990/PYTotalRevenueAmt0227119
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-30770
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1120837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt210605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Capital Campaign Pledge
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Columbia Alumni Chapter BSP
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Reserve for Security Deposit
IRS990ScheduleD/TotalLiabilityAmt0146442
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organizations Process to Review Form 990.The Return is prepared, reviewed and approved by the officers. The 990 return is prepared from the detailed Financial Statements that are provided to the officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032812
IRS990/TotalAssetsEOYAmt017587
IRS990/TotalAssetsGrp/BOYAmt032812
IRS990/TotalAssetsGrp/EOYAmt017587
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0270746
IRS990/TotalFunctionalExpensesGrp/TotalAmt0270746
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0130897
IRS990/TotalLiabilitiesEOYAmt0146442
IRS990/TotalLiabilitiesGrp/BOYAmt0130897
IRS990/TotalLiabilitiesGrp/EOYAmt0146442
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-98085
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-128855
IRS990/TotalProgramServiceExpensesAmt0239976
IRS990/TotalProgramServiceRevenueAmt0239976
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239976
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0239976
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017587
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt070
IRS990/VotingMembersIndependentCnt070
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Piedimonte
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Society of Beta Sigma
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Iota Chapter
ReturnHeader/Filer/BusinessNameControlTxt0SOCI
ReturnHeader/Filer/EIN0436065825
ReturnHeader/Filer/PhoneNum03142888899
ReturnHeader/Filer/USAddress/AddressLine1Txt0104 East Broadway
ReturnHeader/Filer/USAddress/CityNm0Columbia
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065203
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431433737
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOWE & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0104 E Broadway
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Columbia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065203
ReturnHeader/PreparerPersonGrp/PhoneNum05738741040
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Justin Howe
ReturnHeader/ReturnTs02026-03-03T15:14:00-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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