BETA BETA CHAPTER: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BETA BETA CHAPTER (EIN 43-0764804)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2013-11-19
IRS object ID: 201313239349300611
Schema version: 2012v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-19T10:24:06-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARBERRY & EAGLE PC CPA'S	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	414 E BROADWAY SUITE 200	AddressLine1
City	COLUMBIA	City
State	MO	State
ZIP Code	65201	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	430764804	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	DELTA SIGMA PHI FRATERNITY INC	BusinessNameLine1
Business Name Line2	BETA BETA CHAPTER	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	DELT	NameControl
Phone	5738758777	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	414 E BROADWAY	AddressLine1
Address Line2	ROOM/SUITE 200	AddressLine2
City	COLUMBIA	City
State	MO	State
ZIP Code	65201	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	BRIAN BROOKS	Name
Title	PRESIDENT	Title
Phone	5738758777	Phone
Date Signed	2013-11-06	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	J MARBERRY	Name
Phone	5738758777	Phone
Date Prepared	2013-11-19	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	BRIAN BROOKS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	414 E BROADWAY STE 200	AddressLine1
City	COLUMBIA	City
State	MO	State
ZIP Code	65201	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1042852	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1980	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE, EQUIP, MAINTAIN AND MANAGE A FRATERNITY HOUSE ON/NEAR THE CAMPUS OF THE UNIVERSITY OF MISSOURI COLUMBIA.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	117	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	117	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	110822	ContributionsGrantsPriorYear
Contributions Grants Current Year	383227	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	910722	ProgramServiceRevenuePriorYear
Program Service Revenue CY	536013	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	61243	OtherRevenueCurrentYear
Total Revenue Prior Year	1021544	TotalRevenuePriorYear
Total Revenue Current Year	980483	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	15450	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	31083	SalariesEtcPriorYear
Salaries Etc Current Year	39285	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	933360	OtherExpensePriorYear
Other Expenses Current Year	707854	OtherExpensesCurrentYear
Total Expenses Prior Year	979893	TotalExpensesPriorYear
Total Expenses Current Year	747139	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	41651	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	233344	RevenuesLessExpensesCY
Total Assets BOY	3735927	TotalAssetsBOY
Total Assets EOY	3641535	TotalAssetsEOY
Total Liabilities BOY	3608518	TotalLiabilitiesBOY
Total Liabilities EOY	3210782	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	127409	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	430753	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE, EQUIP, MAINTAIN AND MANAGE A FRATERNITY HOUSE ON/NEAR THE CAMPUS OF THE UNIVERSITY OF MISSOURI COLUMBIA.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	PROVIDE ROOM AND BOARD AND SOCIAL ACTIVITIES FOR MEMBERS OF FRATERNITY	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	12	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Initiation Fees	$6,000	InitiationFeesAmount
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	117	NbrVotingGoverningBodyMembers
Number Independent Voting Members	117	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	false	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest
Other Explain In Sch O	X	OtherExplainInSchO

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	MARBERRY EAGLE CPAS PC	NamePerson
Telephone Number	5738758777	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	414 E BROADWAY STE 200	AddressLine1
City	COLUMBIA	City
State	MO	State
ZIP Code	65201	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (2 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
BRIAN BROOKS
PRESIDENT	10.00	X	X	0	0	0
MATHEW STAGNER
TREASURER	2.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	FRESH IDEAS	BusinessNameLine1
Business Name Line2	FRESH IDEAS	BusinessNameLine2

Address Of Contractor AddressOfContractor

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1200 E BROADWAY	AddressLine1
Address Line2	1200 E BROADWAY	AddressLine2
City	COLUMBIA	City
State	MO	State
ZIP Code	65203	ZIPCode

Field	Value	IRS element (for citing)
Description Of Services	FOOD SERVICE	DescriptionOfServices
Compensation	168090	Compensation

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	1	NumberOfContractorsGT100K
Membership Dues	22200	MembershipDues
All Other Contributions	361027	AllOtherContributions
Total Contributions	383227	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
HOUSEBILLS	417457	417457
PARKING	62118	62118
MEAL PROGRAM	59475	59475
LATE FEES/FINES	8820	8820
SEC DEP FORFEIT	7630	7630

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	-19487	TotalRevenueColumn
Related Or Exempt Function Income	-19487	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	536013	TotalProgramServiceRevenue

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	120000	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	62369	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	57631	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	57631	TotalRevenueColumn
Exclusion	$57,631	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISC INCOME	Description
Total Revenue Column	3612	TotalRevenueColumn
Related Or Exempt Function Income	3612	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	3612	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	980483	TotalRevenueColumn
Related Or Exempt Function Income	539625	RelatedOrExemptFunctionIncome
Exclusion	$57,631	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	33583	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2556	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3146	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	12604	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	41861	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	157350	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	118113	Total

Insurance Insurance

Field	Value	IRS element (for citing)
Total	10390	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
FOOD	174480
NATIONAL FEES/IFC DUES	45904
CHAPTER EXPENSES	41347
REPAIR & MAINTENANCE	31114

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	74691	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	747139	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	44018	BOY
EOY	12612	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	88843	BOY
EOY	68036	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	4209000	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	648113	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	3603066	BOY
EOY	3560887	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	3735927	BOY
EOY	3641535	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	14953	BOY
EOY	49700	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	3535065	BOY
EOY	3114082	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	58500	BOY
EOY	47000	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	3608518	BOY
EOY	3210782	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	127409	BOY
EOY	430753	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	127409	BOY
EOY	430753	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	3735927	BOY
EOY	3641535	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	233344	ReconcilationRevenueExpenses
Reconcilation Other Changes	70000	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	430900	OtherCostOrOtherBasis
Book Value	430900	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	3778100	OtherCostOrOtherBasis
Depreciation	648113	Depreciation
Book Value	3129987	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	3560887	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	SECURITY DEPOSITS	Description
Amount	$47,000	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	47000	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (7 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
CLASSES OF MEMBERS OR STOCKHOLDERS	FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION HAS MEMBERS THAT ARE INVITED AND ELECTED BY THE FULL MEMBERSHIP BODY.
ELECTION OF MEMBERS AND THEIR RIGHTS	FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERSHIP ELECTS A SLATE OF OFFICERS EACH YEAR, HOWEVER ALL MEMBERS ARE ENTITLED TO VOTE AND APPROVE ACTIONS OF THE OFFICERS.
DOCUMENTATION BY COMMITTEE	FORM 990, PAGE 6, PART VI, LINE 8B	THERE AER NO COMMITTEES OF THE MEMBERSHIP THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	THE FORM 990 IS PREPARED BY THE MANAGEMENT OFFICE AND REVIEWED AND APPROVED BY THE CHAPTER OFFICERS. THE RETURN IS PREPARED FROM THE DETAIL FINANCIAL STATEMENTS THAT ARE PROVIDED TO THE OFFICERS EACH MONTH.
NO PUBLIC DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 18	990 FORM AND GOVERNING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	ALL GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND 990 FORMS ARE PROVIDED TO MEMBERS UPON REQUEST. 990 FORMS AND ORGANIZATIONAL DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 9	LAND NOT ON PREVIOUS RETURN 70,000