Civic Intelligence

Beta Upsilon Foundation for Education Inc

990 • Fiscal year 2024 • EIN 56-6046969

Jul 01, 2023 to Jun 30, 2024 • Filed on Sep 12, 2024

Organization ProfileN/A
P O Box 3270Chapel Hill, NC 27515-3270

(919) 968-4626

Siviq Scores

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

Liabilities / Assets

28th percentile

0.02x

Higher debt load relative to assets than 28% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.04x

Higher debt load relative to revenue than 29% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

5.0%

Higher net margin than 49% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

2024 filings • 501(c)7 • $1M-$5M nonprofits • Source year 2024

Asset Growth

51st percentile

2.4%

Faster asset growth than 51% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-0.4%

Faster revenue growth than 28% of similar nonprofits.

2024 filings • 501(c)7 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$1,869,677

Up $44,295 (+2.4%) from 2023

Net Assets

Up

$1,840,567

Up $40,451 (+2.2%) from 2023

Liabilities

Up

$29,110

Up $3,844 (+15%) from 2023

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin49th percentile

Revenue

Down

$804,527

Down $3,039 (-0.4%) from 2023

Expenses

Up

$764,076

Up $129,064 (+20%) from 2023

Net Income

Down

$40,451

Down $132,103 (-77%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $914,802Liabilities 2011: $228,861Net Assets 2011: $685,9402011Assets 2012: $958,425Liabilities 2012: $163,746Net Assets 2012: $794,6782012Assets 2013: $997,925Liabilities 2013: $119,958Net Assets 2013: $877,9672013Assets 2014: $976,906Liabilities 2014: $23,484Net Assets 2014: $953,4212014Assets 2015: $1,161,516Liabilities 2015: $22,076Net Assets 2015: $1,139,4402015Assets 2016: $1,286,609Liabilities 2016: $23,684Net Assets 2016: $1,262,9242016Assets 2017: $1,402,089Liabilities 2017: $23,457Net Assets 2017: $1,378,6322017Assets 2018: $1,492,107Liabilities 2018: $30,435Net Assets 2018: $1,461,6722018Assets 2019: $1,564,252Liabilities 2019: $26,075Net Assets 2019: $1,538,1772019Assets 2020: $1,566,451Liabilities 2020: $24,445Net Assets 2020: $1,542,0062020Assets 2021: $1,556,794Liabilities 2021: $24,119Net Assets 2021: $1,532,6752021Assets 2022: $1,654,914Liabilities 2022: $27,352Net Assets 2022: $1,627,5622022Assets 2023: $1,825,382Liabilities 2023: $25,266Net Assets 2023: $1,800,1162023Assets 2024: $1,869,677Liabilities 2024: $29,110Net Assets 2024: $1,840,5672024Assets 2025: $1,974,193Liabilities 2025: $31,322Net Assets 2025: $1,942,8712025

Highlighted filing

2024

Assets$1,869,677
Liabilities$29,110
Net Assets$1,840,567
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $520,477Expenses 2011: $417,906Net Income 2011: $102,5712011Revenue 2012: $532,434Expenses 2012: $423,696Net Income 2012: $108,7382012Revenue 2013: $557,802Expenses 2013: $474,514Net Income 2013: $83,2882013Revenue 2014: $534,536Expenses 2014: $459,081Net Income 2014: $75,4552014Revenue 2015: $667,342Expenses 2015: $481,324Net Income 2015: $186,0182015Revenue 2016: $664,434Expenses 2016: $540,949Net Income 2016: $123,4852016Revenue 2017: $670,247Expenses 2017: $554,539Net Income 2017: $115,7082017Revenue 2018: $660,407Expenses 2018: $637,361Net Income 2018: $23,0462018Revenue 2019: $687,419Expenses 2019: $610,913Net Income 2019: $76,5062019Revenue 2020: $616,201Expenses 2020: $612,373Net Income 2020: $3,8282020Revenue 2021: $604,702Expenses 2021: $614,032Net Income 2021: -$9,3302021Revenue 2022: $693,588Expenses 2022: $598,702Net Income 2022: $94,8862022Revenue 2023: $807,566Expenses 2023: $635,012Net Income 2023: $172,5542023Revenue 2024: $804,527Expenses 2024: $764,076Net Income 2024: $40,4512024Revenue 2025: $893,257Expenses 2025: $790,954Net Income 2025: $102,3032025

Highlighted filing

2024

Revenue$804,527
Expenses$764,076
Net Income$40,451
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Sep 12, 2024
Return Version
2023v5.1
Gross Receipts
$804,527
Mission and Program Overview

Mission

Chapter members of national sorority were furnished with living quarters, meals and a meeting place for social activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,800,116$1,840,567▲ $40,451
Land, Buildings, and Equipment, Net$1,193,105$1,194,216▲ $1,111
Savings and Temporary Cash Investments$613,254$661,542▲ $48,288
Cash and Non-Interest-Bearing Accounts$18,729$12,130▼ $6,599
Prepaid Expenses and Deferred Charges$289$1,789▲ $1,500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,825,382$1,869,677▲ $44,295
Liabilities
Accounts Payable and Accrued Expenses$25,266$25,266→ $0
Other Liabilities-$3,844-
Total Liabilities$25,266$29,110▲ $3,844
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,800,116$1,840,567▲ $40,451
Total Liabilities and Net Assets / Fund Balance$1,825,382$1,869,677▲ $44,295

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,070,532$1,366,190$2,436,722
Other Land Buildings$83,856$271,723$355,579
Equipment$34,828$76,160$110,988
Land$5,000-$5,000
Compensation and Service Providers
Top Officer Pay80th percentile

Board Members and Trustees

NameTitle
Deitra LowdermilkPresident
Caitlin SingletonPresident - Elect
Ashleigh TattersonMember
Elizabeth RedenbaughMember
Hannah HolmesMember
Joanne WagnerMember
Kris GustafsonMember
Riley SawyerSecretary
Vicki MooreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$783,038
Investment Income
$21,489
Other Revenue
$0
Change in Net Assets
$40,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$703,150
Salaries, Compensation, and Employee Benefits$60,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$87,933
Other Salaries and Wages---$56,419
Occupancy---$51,724
Other Expenses---$38,283
Fees for Services Accounting---$13,503
Payroll Taxes---$4,507
Office Expenses---$2,753
Fees for Services Other---$2,315
Payments to Affiliates---$2,000
Insurance---$375
Total Functional Expenses$0$0$0$764,076
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“All living alumnus of the unc chapter of beta upsilon are members of the organization. There are approximately 2839”

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

“A majority vote by all living alumnus can elect one or more members to the board of directors for the current and prior years. All board of directors have been volunteers (9).”

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

“The form 990 and 990-t are reviewed by the board of directors prior to filing. Any questions are discussed with the cpa firm.”

Form 990, Part VI, Section C, Line 18

“The organization makes its governing documents, financial statements, forms 990 and 990-t available to the public upon request. Any such request is answered within two (2) weeks or less.”

Form 990, Part VI, Section C, Line 19

“Governing documents, financial statements and form 990 made available upon request. Any request is answered within two (2) weeks.”

Filing and Contact Details

Filer

Filer Name
Beta Upsilon Foundation
EIN
56-6046969
Phone
9199684626
Address
P O BOX 3270, CHAPEL HILL, NC 27515-3270

Signing Officer

Name
Deitra Lowdermilk
Title
President
Phone
9194510024
Signed
2024-09-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deitra Lowdermilk
Formed
1948
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
9

Preparer

Firm
O Glenn Spell Iii CPA
Address
P O BOX 3270, CHAPEL HILL, NC 27515-3270
Preparer
Oscar Glenn Spell Iii
Phone
9199684626
Raw XML Appendix352 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/FederalIncomeTaxLiabilityAmt03844
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt083856
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0271723
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0355579
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01194216
IRS990ScheduleD/TotalLiabilityAmt03844
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL LIVING ALUMNUS OF THE UNC CHAPTER OF BETA UPSILON ARE MEMBERS OF THE ORGANIZATION. THERE ARE APPROXIMATELY 2839
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A MAJORITY VOTE BY ALL LIVING ALUMNUS CAN ELECT ONE OR MORE MEMBERS TO THE BOARD OF DIRECTORS FOR THE CURRENT AND PRIOR YEARS. ALL BOARD OF DIRECTORS HAVE BEEN VOLUNTEERS (9).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 AND 990-T ARE REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING. ANY QUESTIONS ARE DISCUSSED WITH THE CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, FORMS 990 AND 990-T AVAILABLE TO THE PUBLIC UPON REQUEST. ANY SUCH REQUEST IS ANSWERED WITHIN TWO (2) WEEKS OR LESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 MADE AVAILABLE UPON REQUEST. ANY REQUEST IS ANSWERED WITHIN TWO (2) WEEKS.
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 B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01825382
IRS990/TotalAssetsEOYAmt01869677
IRS990/TotalAssetsGrp/BOYAmt01825382
IRS990/TotalAssetsGrp/EOYAmt01869677
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0764076
IRS990/TotalGrossUBIAmt021489
IRS990/TotalLiabilitiesBOYAmt025266
IRS990/TotalLiabilitiesEOYAmt029110
IRS990/TotalLiabilitiesGrp/BOYAmt025266
IRS990/TotalLiabilitiesGrp/EOYAmt029110
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01800116
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01840567
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0764076
IRS990/TotalProgramServiceRevenueAmt0783038
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0783038
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0804527
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt021489
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01825382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01869677
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0750 WEAVER DAIRY RD 244
IRS990/USAddress/CityNm0CHAPEL HILL
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027514
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEITRA LOWDERMILK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09194510024
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETA UPSILON FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR EDUCATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BETA
ReturnHeader/Filer/EIN0566046969
ReturnHeader/Filer/PhoneNum09199684626
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 3270
ReturnHeader/Filer/USAddress/CityNm0CHAPEL HILL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd0275153270
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561272132
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0O GLENN SPELL III CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0P O BOX 3270
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHAPEL HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0275153270
ReturnHeader/PreparerPersonGrp/PhoneNum09199684626
ReturnHeader/PreparerPersonGrp/PreparationDt02024-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0OSCAR GLENN SPELL III
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-09-12T12:40:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,869,677
Liabilities
$29,110
Net assets
$1,840,567
Revenue
$804,527
Expenses
$764,076
Net income
$40,451
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.03$1.94$0.89$0.79$0.10
2024Detailed filing. Detailed filing data is available for this year.$1.87$0.03$1.84$0.80$0.76$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.83$0.03$1.80$0.81$0.64$0.17
2022Detailed filing. Detailed filing data is available for this year.$1.65$0.03$1.63$0.69$0.60$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.56$0.02$1.53$0.60$0.61$0.01
2020Summary only. Only limited summary data is available for this year.$1.57$0.02$1.54$0.62$0.61$0.00
2019Summary only. Only limited summary data is available for this year.$1.56$0.03$1.54$0.69$0.61$0.08
2018Summary only. Only limited summary data is available for this year.$1.49$0.03$1.46$0.66$0.64$0.02
2017Summary only. Only limited summary data is available for this year.$1.40$0.02$1.38$0.67$0.55$0.12
2016Summary only. Only limited summary data is available for this year.$1.29$0.02$1.26$0.66$0.54$0.12
2015Summary only. Only limited summary data is available for this year.$1.16$0.02$1.14$0.67$0.48$0.19
2014Summary only. Only limited summary data is available for this year.$0.98$0.02$0.95$0.53$0.46$0.08
2013Summary only. Only limited summary data is available for this year.$1.00$0.12$0.88$0.56$0.47$0.08
2012Summary only. Only limited summary data is available for this year.$0.96$0.16$0.79$0.53$0.42$0.11
2011Summary only. Only limited summary data is available for this year.$0.91$0.23$0.69$0.52$0.42$0.10