Civic Intelligence

Gamma Beta Phi Society

990 • Fiscal year 2014 • EIN 57-6028433

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 16, 2014

78A Mitchell Road37830

(865) 483-6212

Siviq Scores

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

Liabilities / Assets

86th percentile

0.36x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

98th percentile

$106,250

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 22.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

58th percentile

6.6%

Faster revenue growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Assets

Down

$275,316

Down $68,369 (-20%) from 2013

Net Assets

Down

$175,819

Down $71,902 (-29%) from 2013

Liabilities

Up

$99,497

Up $3,533 (+3.7%) from 2013

Revenue

$470,142

No earlier filing loaded for comparison.

Expenses

Up

$542,044

Up $233,901 (+76%) from 2013

Net Income

-$71,902

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $305,431Liabilities 2011: $96,662Net Assets 2011: $208,7692011Assets 2012: $249,157Liabilities 2012: $95,993Net Assets 2012: $153,1642012Assets 2013: $343,685Liabilities 2013: $95,964Net Assets 2013: $247,7212013Assets 2014: $275,316Liabilities 2014: $99,497Net Assets 2014: $175,8192014Assets 2015: $240,680Liabilities 2015: $102,873Net Assets 2015: $137,8072015Assets 2016: $290,395Liabilities 2016: $104,449Net Assets 2016: $185,9462016Assets 2017: $222,592Liabilities 2017: $8Net Assets 2017: $222,5842017Assets 2018: $139,007Liabilities 2018: $316Net Assets 2018: $138,6912018Assets 2019: $123,661Liabilities 2019: $211Net Assets 2019: $123,4502019Assets 2020: $86,151Liabilities 2020: $26,364Net Assets 2020: $59,7872020Assets 2021: $169,588Liabilities 2021: $25,008Net Assets 2021: $144,5802021Assets 2022: $106,462Liabilities 2022: $0Net Assets 2022: $106,4622022Assets 2023: $116,714Liabilities 2023: $0Net Assets 2023: $116,7142023Assets 2024: $30,671Liabilities 2024: $0Net Assets 2024: $30,6712024

Highlighted filing

2014

Assets$275,316
Liabilities$99,497
Net Assets$175,819

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $387,746Expenses 2011: $236,761Net Income 2011: $150,9852011Expenses 2012: $394,0102012Expenses 2013: $308,1432013Revenue 2014: $470,142Expenses 2014: $542,044Net Income 2014: -$71,9022014Revenue 2015: $533,614Expenses 2015: $571,626Net Income 2015: -$38,0122015Revenue 2016: $517,846Expenses 2016: $469,707Net Income 2016: $48,1392016Revenue 2017: $311,443Expenses 2017: $274,805Net Income 2017: $36,6382017Revenue 2018: $409,164Expenses 2018: $493,057Net Income 2018: -$83,8932018Revenue 2019: $440,674Expenses 2019: $455,915Net Income 2019: -$15,2412019Revenue 2020: $370,821Expenses 2020: $434,484Net Income 2020: -$63,6632020Revenue 2021: $498,385Expenses 2021: $413,592Net Income 2021: $84,7932021Revenue 2022: $263,401Expenses 2022: $301,519Net Income 2022: -$38,1182022Revenue 2023: $352,932Expenses 2023: $342,680Net Income 2023: $10,2522023Revenue 2024: $269,005Expenses 2024: $362,241Net Income 2024: -$93,2362024

Highlighted filing

2014

Revenue$470,142
Expenses$542,044
Net Income-$71,902
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 16, 2014
Return Version
2013v4.0
Gross Receipts
$490,778
Mission and Program Overview

Mission

Recognition of academic achievement

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$247,721$175,819▼ $71,902
Accounts Receivable$150,909$158,124▲ $7,215
Cash and Non-Interest-Bearing Accounts$166,853$100,511▼ $66,342
Savings and Temporary Cash Investments$11,015$11,019▲ $4
Land, Buildings, and Equipment, Net$3,234$2,286▼ $948
Prepaid Expenses and Deferred Charges$1,835$1,835→ $0
Inventories for Sale or Use$9,839$1,541▼ $8,298
Total Assets$343,685$275,316▼ $68,369
Liabilities
Accounts Payable and Accrued Expenses$91,276$95,047▲ $3,771
Other Liabilities$4,688$4,450▼ $238
Total Liabilities$95,964$99,497▲ $3,533
Net Assets / Fund Balance
Total Net Assets Fund Balance$247,721$175,819▼ $71,902
Total Liabilities and Net Assets / Fund Balance$343,685$275,316▼ $68,369

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,286$53,416-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margaret MccauleyExecutive DirectorFT$106,250$106,250
Revenue and Support

Revenue Composition

Contributions and Grants
$465,892
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$4,248
Change in Net Assets
$-71,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$308,976
Other Expenses$233,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$0$239,814$0$239,814
Conferences and Meetings$53,033$0$0$53,033
Payments to Affiliates$52,090$0$0$52,090
Office Expenses$24,021$23,608$0$47,629
Travel$187$38,788$0$38,975
Occupancy$0$29,914$0$29,914
Other Salaries and Wages$0$27,475$0$27,475
Other Employee Benefits$0$24,579$0$24,579
Payroll Taxes$0$17,108$0$17,108
Information Technology$3,949$0$0$3,949
Other Expenses$3,500$0$0$3,500
Fees for Services Accounting$0$1,938$0$1,938
Depreciation Depletion$0$948$0$948
Insurance$0$905$0$905
Total Functional Expenses$136,967$405,077$0$542,044
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll taxes$3,105
State fees$1,345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Filing and Contact Details

Filer

EIN
57-6028433
Phone
8654836212

Signing Officer

Name
Jimmy D Mcnutt
Title
National Director
Phone
8654836212
Signed
2014-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmy D Mcnutt
Formed
1964
Legal Domicile
Tn
Voting Board Members
50
Independent Board Members
50
Employees
3
Volunteers
50

Preparer

Preparer
Pamela J Difranco
Phone
8658061942
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Nat Exec Director and Ass't Nat Exec Director are Mother and Son

Pt VI, Line 3

By the National Executive Commitee

Pt VI, Line 6

Members

Pt VI, Line 8A

Written minutes are recorded at each meeting

Pt VI, Line 8B

Written minutes are recorded at each meeting

Pt VI, Line 10B

By a Constitution and By-laws

Pt VI, Line 11B

Records are compiled by staff and reviewed by Nat Exec Director

Raw XML Appendix344 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1By the National Executive Commitee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Written minutes are recorded at each meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Written minutes are recorded at each meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5By a Constitution and By-laws
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Records are compiled by staff and reviewed by Nat Exec Director
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0275316
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt038788
IRS990/TravelGrp/ProgramServicesAmt0187
IRS990/TravelGrp/TotalAmt038975
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1078A MITCHELL RD
IRS990/USAddress/City0OAK RIDGE
IRS990/USAddress/State0TN
IRS990/USAddress/ZIPCode037830
IRS990/VotingMembersGoverningBodyCnt050
IRS990/VotingMembersIndependentCnt050
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JIMMY D MCNUTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0NATIONAL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08654836212
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine10Gamma Beta Phi Society
ReturnHeader/Filer/BusinessNameControlTxt0GAMM
ReturnHeader/Filer/EIN0576028433
ReturnHeader/Filer/PhoneNum08654836212
ReturnHeader/Filer/USAddress/AddressLine1078A Mitchell Road
ReturnHeader/Filer/USAddress/City0Oak Ridge
ReturnHeader/Filer/USAddress/State0TN
ReturnHeader/Filer/USAddress/ZIPCode037830
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Pamela J DiFranco CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10904 Chateaugay Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Knoxville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0379232018
ReturnHeader/PreparerPersonGrp/PhoneNum08658061942
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAMELA J DIFRANCO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-14T19:29:26-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$2.69$3.62$0.93
2023Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$3.53$3.43$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$2.63$3.02$0.38
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.25$1.45$4.98$4.14$0.85
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.26$0.60$3.71$4.34$0.64
2019Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.23$4.41$4.56$0.15
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$4.09$4.93$0.84
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$3.11$2.75$0.37
2016Detailed filing. Detailed filing data is available for this year.$2.90$1.04$1.86$5.18$4.70$0.48
2015Detailed filing. Detailed filing data is available for this year.$2.41$1.03$1.38$5.34$5.72$0.38
2014Detailed filing. Detailed filing data is available for this year.$2.75$0.99$1.76$4.70$5.42$0.72
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.44$0.96$2.48$3.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$0.96$1.53$3.94
2011Summary only. Only limited summary data is available for this year.$3.05$0.97$2.09$3.88$2.37$1.51