Civic Intelligence

Beta Beta Alumni of Delta Sigma Phi Fraternity Inc

990 • Fiscal year 2021 • EIN 46-3509823

Jul 01, 2020 to Jun 30, 2021 • Filed on Aug 16, 2021

104 East BroadwayColumbia, MO 65203

(573) 874-1040

Siviq Scores

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

Liabilities / Assets

75th percentile

0.49x

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

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

2.59x

Higher debt load relative to revenue than 89% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Net Margin

11th percentile

-15%

Higher net margin than 11% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2021

Asset Growth

6th percentile

-8.8%

Faster asset growth than 6% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

9th percentile

-28%

Faster revenue growth than 9% of similar nonprofits.

2021 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,693,905

Down $258,595 (-8.8%) from 2020

Net Assets

Down

$1,370,809

Down $71,076 (-4.9%) from 2020

Liabilities

Down

$1,323,096

Down $187,519 (-12%) from 2020

Revenue

Down

$510,195

Down $199,689 (-28%) from 2020

Expenses

Down

$587,376

Down $103,772 (-15%) from 2020

Net Income

Down

-$77,181

Down $95,917 (-512%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $3,492,713Liabilities 2014: $2,080,476Net Assets 2014: $1,412,2372014Assets 2015: $3,367,142Liabilities 2015: $1,906,275Net Assets 2015: $1,460,8672015Assets 2016: $3,240,143Liabilities 2016: $1,820,903Net Assets 2016: $1,419,2402016Assets 2017: $3,498,578Liabilities 2017: $1,960,938Net Assets 2017: $1,537,6402017Assets 2018: $3,044,556Liabilities 2018: $1,579,769Net Assets 2018: $1,464,7872018Assets 2019: $2,967,437Liabilities 2019: $1,547,537Net Assets 2019: $1,419,9002019Assets 2020: $2,952,500Liabilities 2020: $1,510,615Net Assets 2020: $1,441,8852020Assets 2021: $2,693,905Liabilities 2021: $1,323,096Net Assets 2021: $1,370,8092021Assets 2022: $2,658,766Liabilities 2022: $1,399,085Net Assets 2022: $1,259,6812022Assets 2023: $2,595,613Liabilities 2023: $1,360,772Net Assets 2023: $1,234,8412023Assets 2024: $2,403,389Liabilities 2024: $1,320,701Net Assets 2024: $1,082,6882024Assets 2025: $2,134,430Liabilities 2025: $1,343,053Net Assets 2025: $791,3772025

Highlighted filing

2021

Assets$2,693,905
Liabilities$1,323,096
Net Assets$1,370,809

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $1,737,522Expenses 2014: $756,038Net Income 2014: $981,4842014Revenue 2015: $760,077Expenses 2015: $711,597Net Income 2015: $48,4802015Revenue 2016: $726,030Expenses 2016: $767,657Net Income 2016: -$41,6272016Revenue 2017: $861,276Expenses 2017: $742,906Net Income 2017: $118,3702017Revenue 2018: $695,516Expenses 2018: $770,321Net Income 2018: -$74,8052018Revenue 2019: $673,733Expenses 2019: $721,010Net Income 2019: -$47,2772019Revenue 2020: $709,884Expenses 2020: $691,148Net Income 2020: $18,7362020Revenue 2021: $510,195Expenses 2021: $587,376Net Income 2021: -$77,1812021Revenue 2022: $174,135Expenses 2022: $285,263Net Income 2022: -$111,1282022Revenue 2023: $254,434Expenses 2023: $279,274Net Income 2023: -$24,8402023Revenue 2024: $235,405Expenses 2024: $367,558Net Income 2024: -$132,1532024Revenue 2025: $285,291Expenses 2025: $576,602Net Income 2025: -$291,3112025

Highlighted filing

2021

Revenue$510,195
Expenses$587,376
Net Income-$77,181
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 16, 2021
Return Version
2020v4.0
Gross Receipts
$510,195
Mission and Program Overview

Mission

To provide, equip, maintain and manage fraternity chapter house for the beta beta chapter of the delta sigma phi fraternity at the university of missouri, columbia.

To provide, equip, maintain and manage fraterity chapter house for the beeta beta chapter of the delta siga phi fraternity at the university of missouri,columbia

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,664,064$2,545,963▼ $118,101
Accounts Receivable$116,276$113,611▼ $2,665
Investments in Publicly Traded Securities$41,768$0▼ $41,768
Cash and Non-Interest-Bearing Accounts$130,392$34,331▼ $96,061
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,952,500$2,693,905▼ $258,595
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,425,247$1,317,296▼ $107,951
Other Liabilities$83,640--
Accounts Payable and Accrued Expenses$1,728$5,800▲ $4,072
Total Liabilities$1,510,615$1,323,096▼ $187,519
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,441,885$1,370,809▼ $71,076
Total Net Assets Fund Balance$1,441,885$1,370,809▼ $71,076
Total Liabilities and Net Assets / Fund Balance$2,952,500$2,693,905▼ $258,595

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,185,063$1,063,037$3,248,100
Land$360,900-$360,900
Compensation and Service Providers

Board Members and Trustees

NameTitle
John HequembourgPresident
Bill LempBoard Member
Chris AkersBoard Member
Dave BartnettBoard Member
Karl AdrianBoard Member
Mike WagnerBoard Member
Tom TisoneAdvisor
Bruce LoewenbergBoar Member
Steve SmithSecretary
Ryan BrockschmittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$135,675
Program Service Revenue
$374,518
Investment Income
$2
Other Revenue
$0
All Other Contributions
$94,804
Change in Net Assets
$-77,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$563,844
Salaries, Compensation, and Employee Benefits$23,532
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$119,561--$119,561
Depreciation Depletion$118,101--$118,101
Interest$60,494--$60,494
Other Employee Benefits$21,875--$21,875
Fees for Services Accounting$15,860--$15,860
Other Expenses$13,875--$13,875
All Other Expenses$12,533--$12,533
Insurance$9,554--$9,554
Information Technology$2,936--$2,936
Payroll Taxes$1,657--$1,657
Fees for Services Legal$462--$462
Office Expenses$423--$423
Total Functional Expenses$587,376$0$0$587,376
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is prepared by the management office and reviewed and approved by the alumni officers. The return is prepared from the detail financial statements that are provided to the officers each month.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

990 forms and governing documents are provided to the public upon request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All governing documents, financial statements, and 990 forms are provided to members upon request. 990 forms and organizaitonal documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Beta Beta Alumni of Delta Sigma Phi
EIN
46-3509823
Phone
5738741040
Address
104 EAST BROADWAY, COLUMBIA, MO 65203

Signing Officer

Name
Ryan Brockschmitt
Title
Treasurer
Signed
2021-08-16
Discuss with paid preparer
Yes

Organization Details

Formed
1956
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
Howe & Associates Pc
Address
104 E Broadway, Columbia, MO 65203
Preparer
Justin Howe
Phone
5738741040
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IRS990/OtherExpensesGrp/TotalAmt0104477
IRS990/OtherExpensesGrp/TotalAmt183789
IRS990/OtherExpensesGrp/TotalAmt221779
IRS990/OtherExpensesGrp/TotalAmt313875
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt083640
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt01657
IRS990/PayrollTaxesGrp/TotalAmt01657
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0FORFIT OF SECURITY DEPOSI
IRS990/ProgramServiceRevenueGrp/Desc1HOUSEBILLS
IRS990/ProgramServiceRevenueGrp/Desc2LATE FEES / FINES
IRS990/ProgramServiceRevenueGrp/Desc3OUT OF HOUSE FEES- MEALS/
IRS990/ProgramServiceRevenueGrp/Desc4PARKING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0101327
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1174349
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217323
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt327555
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt444000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0101327
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1174349
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217323
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt327555
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt444000
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IRS990/PYContributionsGrantsAmt048795
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IRS990/PYOtherRevenueAmt02435
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IRS990/PYRevenuesLessExpensesAmt018736
IRS990/PYSalariesCompEmpBnftPaidAmt060241
IRS990/PYTotalExpensesAmt0691148
IRS990/PYTotalRevenueAmt0709884
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01063037
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03248100
IRS990ScheduleD/LandGrp/BookValueAmt0360900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0360900
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02545963
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE MANAGEMENT OFFICE AND REVIEWED AND APPROVED BY THE ALUMNI OFFICERS. THE RETURN IS PREPARED FROM THE DETAIL FINANCIAL STATEMENTS THAT ARE PROVIDED TO THE OFFICERS EACH MONTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 FORMS AND GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND 990 FORMS ARE PROVIDED TO MEMBERS UPON REQUEST. 990 FORMS AND ORGANIZAITONAL DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalAssetsGrp/EOYAmt02693905
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IRS990/TotalContributionsAmt0135675
IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0587376
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01510615
IRS990/TotalLiabilitiesEOYAmt01323096
IRS990/TotalLiabilitiesGrp/BOYAmt01510615
IRS990/TotalLiabilitiesGrp/EOYAmt01323096
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01441885
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01370809
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt09964
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt09964
IRS990/TotalProgramServiceExpensesAmt0587376
IRS990/TotalProgramServiceRevenueAmt0374518
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0510195
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02952500
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02693905
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0104 EAST BROADWAY
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065203
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RYAN BROCKSCHMITT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETA BETA ALUMNI OF DELTA SIGMA PHI
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FRATERNITY INC
ReturnHeader/Filer/BusinessNameControlTxt0BETA
ReturnHeader/Filer/EIN0463509823
ReturnHeader/Filer/PhoneNum05738741040
ReturnHeader/Filer/USAddress/AddressLine1Txt0104 EAST BROADWAY
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065203
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/ReturnTs02021-08-16T13:24:12-07:00
ReturnHeader/ReturnTypeCd0990

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