Civic Intelligence

Beta Theta Pi General Fraternity House Corporation

990 • Fiscal year 2019 • EIN 82-3026729

Jun 01, 2018 to May 31, 2019 • Filed on Apr 01, 2020

Organization ProfileN/A
5134 Bonham RoadOxford, OH 45056

(513) 523-7591

Siviq Scores

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

Liabilities / Assets

98th percentile

1.41x

Higher debt load relative to assets than 98% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

99th percentile

5.43x

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

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Net Margin

1st percentile

-157%

Higher net margin than 1% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Top Officer Pay

100th percentile

$260,717

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 246.9% of source-year revenue.

2019 filings • 501(c)7 • <$500k nonprofits • Source year 2019

Asset Growth

100th percentile

40705800%

Faster asset growth than 100% of similar nonprofits.

2019 filings • 501(c)7 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$407,059

Up $407,058 (+40705800%) from 2018

Net Assets

Down

-$166,097

Down $166,097 from 2018

Liabilities

Up

$573,156

Up $573,156 from 2018

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin1st percentile

Revenue

Up

$105,593

Up $105,593 from 2018

Expenses

Up

$271,690

Up $271,690 from 2018

Net Income

Down

-$166,097

Down $166,097 from 2018

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2018: $1Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $407,059Liabilities 2019: $573,156Net Assets 2019: -$166,0972019Assets 2020: $587,465Liabilities 2020: $850,680Net Assets 2020: -$263,2152020Assets 2021: $830,691Liabilities 2021: $1,140,481Net Assets 2021: -$309,7902021Assets 2022: $865,631Liabilities 2022: $1,135,423Net Assets 2022: -$269,7922022Assets 2023: $1,565,355Liabilities 2023: $1,807,403Net Assets 2023: -$242,0482023Assets 2024: $4,170,553Liabilities 2024: $2,884,547Net Assets 2024: $1,286,0062024

Highlighted filing

2019

Assets$407,059
Liabilities$573,156
Net Assets-$166,097
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $105,593Expenses 2019: $271,690Net Income 2019: -$166,0972019Revenue 2020: $610,884Expenses 2020: $708,185Net Income 2020: -$97,3012020Revenue 2021: $647,516Expenses 2021: $694,091Net Income 2021: -$46,5752021Revenue 2022: $753,062Expenses 2022: $713,064Net Income 2022: $39,9982022Revenue 2023: $1,061,939Expenses 2023: $1,036,227Net Income 2023: $25,7122023Revenue 2024: $1,634,734Expenses 2024: $1,378,917Net Income 2024: $255,8172024

Highlighted filing

2019

Revenue$105,593
Expenses$271,690
Net Income-$166,097
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Apr 1, 2020
Return Version
2018v3.1
Gross Receipts
$105,593
Mission and Program Overview

Mission

Increase support and resources provided to beta theta pi fraternity houses

To provide housing standards and guidance to all beta theta pi fraternity house chapters.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges-$346,650-
Accounts Receivable-$60,409-
Total Assets$0$407,059▲ $407,059
Liabilities
Deferred Revenue-$498,236-
Other Liabilities$0$74,920▲ $74,920
Total Liabilities$0$573,156▲ $573,156
Net Assets / Fund Balance
Unrestricted Net Assets-$-166,097-
Total Net Assets Fund Balance$0$-166,097▼ $166,097
Total Liabilities and Net Assets / Fund Balance$0$407,059▲ $407,059

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$19,733,656$195,207▼ $293,693$842,684$18,792,486
2018$18,589,113$485,329▲ $1,551,444$892,230$19,733,656
2017$16,714,414$778,754▲ $1,845,219$749,274$18,589,113
2016$15,975,107$1,877,793▼ $497,920$640,566$16,714,414
2015$14,486,558$1,491,431▲ $604,585$607,467$15,975,107
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleOtherTotal
Fogle DanChief Financial Officer$98,096$98,096

Board Members and Trustees

NameTitle
Stebbins JohnPresident
Rundle JeffExecutive Director
Becker StephenSecretary
Collins AdamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$105,593
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-166,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$191,531
Salaries, Compensation, and Employee Benefits$80,159
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$79,899
Other Salaries and Wages---$79,620
Travel---$9,413
Fees for Services Legal---$5,570
Conferences and Meetings---$1,316
Other Expenses---$1,053
Payroll Taxes---$366
Office Expenses---$211
Other Employee Benefits---$173
Fees for Service Investment Mgmnt Fees---$33
Total Functional Expenses$0$0$0$271,690
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$74,920
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The sole member of the corporation shall be beta theta pi fraternity, an ohio nonprofit corporation.”

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

“The treasurer reviews the form 990 and emails it to the remainder of the board for review prior to filing.”

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

“All board members are required to sign the conflict of interest policy annually. If a conflict occurs, the individuals recuse themselves from voting on the issue. No conflicts were noted for the current year.”

Form 990, Part VI, Section B, Line 15

“Compensation is paid by beta theta pi fratenrity, a related entity. The board of trustees of the beta theta pi fraternity, through the general secretary, conducted an annual performance and compensation review for the executive director based upon the terms of the executive director's employment contract. The trustees reviewing the executive compensation were not related to any other trustee or executive by family or business connection. The board annually reviews other peer organiz”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and audited financial statements are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Beta Theta Pi General Fraternity
EIN
82-3026729
Phone
5135237591
Address
5134 BONHAM ROAD, OXFORD, OH 45056

Signing Officer

Name
Jeff Rundle
Title
Executive Director
Phone
5135237591
Signed
2020-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Rundle
Formed
2017
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Blue & Co LLC
Address
12800 N MERIDIAN ST STE 400, CARMEL, IN 46032
Preparer
Angela N Crawford CPA
Phone
3178488920
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The board of trustees assumes responsibility for oversight of the audit and the selection of an independent accountant. The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The endowment is held by a related entity, beta theta pi foundation. The endowment consists of 611 individual funds established for a variety of pruposes. The endowment includes both donor restricted funds and funds designated by the governing body to function as endowments.”

PART X, LINE 2:

“The fraternity is a not-for-profit organization that is exempt from income taxes under section 501(c)(7) of the internal revenue code. The fraternity is exempt from income taxes. However, the fraternity is required to file federal form 990 - return of organization exempt from income tax which is an informational return only. The fraternity is subject to routine audits by taxing jurisdictions. However, as of the date the financial statements were available to be issued, there were no audits for any tax periods in progress. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the fraternity and recognize a tax liability if the fraternity has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the fraternity, and has concluded that as of may 31, 2019 and 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT IS HELD BY A RELATED ENTITY, BETA THETA PI FOUNDATION. THE ENDOWMENT CONSISTS OF 611 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PRUPOSES. THE ENDOWMENT INCLUDES BOTH DONOR RESTRICTED FUNDS AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FRATERNITY IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(7) OF THE INTERNAL REVENUE CODE. THE FRATERNITY IS EXEMPT FROM INCOME TAXES. HOWEVER, THE FRATERNITY IS REQUIRED TO FILE FEDERAL FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. THE FRATERNITY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FRATERNITY AND RECOGNIZE A TAX LIABILITY IF THE FRATERNITY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FRATERNITY, AND HAS CONCLUDED THAT AS OF MAY 31, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0COMPENSATION IS PAID BY A RELATED ORGANIZATION, BETA THETA PI FRATERNITY. THE BOARD OF TRUSTEES OF THE BETA THETA PI FRATERNITY, THROUGH THE GENERAL SECRETARY, CONDUCTED AN ANNUAL PERFORMANCE AND COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR BASED UPON THE TERMS OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT. THE TRUSTEES REVIEWING THE EXECUTIVE COMPENSATION WERE NOT RELATED TO ANY OTHER TRUSTEE OR EXECUTIVE BY FAMILY OF BUSINESS CONNECTION. THE BOARD ANNUALLY REVIEWS OTHER PEER ORGANIZATIONS' 990S TO DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE CORPORATION SHALL BE BETA THETA PI FRATERNITY, AN OHIO NONPROFIT CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE FORM 990 AND EMAILS IT TO THE REMAINDER OF THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IF A CONFLICT OCCURS, THE INDIVIDUALS RECUSE THEMSELVES FROM VOTING ON THE ISSUE. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS PAID BY BETA THETA PI FRATENRITY, A RELATED ENTITY. THE BOARD OF TRUSTEES OF THE BETA THETA PI FRATERNITY, THROUGH THE GENERAL SECRETARY, CONDUCTED AN ANNUAL PERFORMANCE AND COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR BASED UPON THE TERMS OF THE EXECUTIVE DIRECTOR'S EMPLOYMENT CONTRACT. THE TRUSTEES REVIEWING THE EXECUTIVE COMPENSATION WERE NOT RELATED TO ANY OTHER TRUSTEE OR EXECUTIVE BY FAMILY OR BUSINESS CONNECTION. THE BOARD ANNUALLY REVIEWS OTHER PEER ORGANIZ
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1BETA THETA PI FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2STAFF PROPERTIES OXFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3219 CHURCH STREET OXFORD
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FUNDRAISING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TITLE HOLDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TITLE HOLDING CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3CHAPTER HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4CHAPTER HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt25134 BONHAM RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt35134 BONHAM RD
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OXFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1OXFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2OXFORD
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0105593
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0105593
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$407,059
Liabilities
$573,156
Net assets
-$166,097
Revenue
$105,593
Expenses
$271,690
Net income
-$166,097
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.17$2.88$1.29$1.63$1.38$0.26
2023Detailed filing. Detailed filing data is available for this year.$1.57$1.81$0.24$1.06$1.04$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.87$1.14$0.27$0.75$0.71$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.83$1.14$0.31$0.65$0.69$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.59$0.85$0.26$0.61$0.71$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.57$0.17$0.11$0.27$0.17
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00