BEYOND OWNERS GROUP INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BEYOND OWNERS GROUP INC (EIN 81-2342449)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2024-10-08
- IRS object ID
- 202432829349300538
- Schema version
- 2023v5.1
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-08T14:12:12-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232108173 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RKL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3501 CONCORD ROAD STE 250 | AddressLine1Txt |
| City | YORK | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812342449 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BEYOND OWNERS GROUP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BEYO | BusinessNameControlTxt |
| Phone | 7173413957 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PMB 218 2600 WILLOW STREET PIKE N | AddressLine1Txt |
| City | WILLOW STREET | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17584 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GEOFFREY BEERS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7173413957 | PhoneNum |
| Signature | 2024-10-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DOUGLAS L BERMAN CPA | PreparerPersonNm |
| PTIN | P01269555 | PTIN |
| Phone | 7178433804 | PhoneNum |
| Preparation | 2024-09-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GEOFFREY BEERS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PMB 218 2600 WILLOW STREET PIKE N | AddressLine1Txt |
| City | WILLOW STREET | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17584 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,487,485 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BEYONDOWNERSGROUP.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Activity Or Mission | ASSISTING UNIVERSITIES TO MEET THEIR NEED FOR HIGH-QUALITY CONSTRUCTION PROJECTS BY TAKING ON THE BURDEN OF FINANCING LONG-TERM DEBT, CONTINUING COMPLIANCE AND ASSET MANAGEMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,992,307 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,864,238 | CYProgramServiceRevenueAmt |
| PY Investment Income | $404,107 | PYInvestmentIncomeAmt |
| CY Investment Income | $623,247 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $9,396,414 | PYTotalRevenueAmt |
| CY Total Revenue | $10,487,485 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $44,352 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $44,430 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,690,392 | PYOtherExpensesAmt |
| CY Other Expenses | $11,692,088 | CYOtherExpensesAmt |
| PY Total Expenses | $10,734,744 | PYTotalExpensesAmt |
| CY Total Expenses | $11,736,518 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,338,330 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,249,033 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $128,245,313 | TotalAssetsBOYAmt |
| Total Assets EOY | $136,593,511 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $132,207,708 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $141,804,939 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$3,962,395 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$5,211,428 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ASSISTING UNIVERSITIES TO MEET THEIR NEED FOR HIGH-QUALITY CONSTRUCTION PROJECTS BY TAKING ON THE BURDEN OF FINANCING LONG-TERM DEBT, CONTINUING COMPLIANCE AND ASSET MANAGEMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $45,825 | ExpenseAmt |
| Revenue | $244,193 | RevenueAmt |
| Desc | ASSISTING UNIVERSITIES TO MEET THEIR NEED FOR HIGH-QUALITY CONSTRUCTION PROJECTS BY TAKING ON THE BURDEN OF FINANCING LONG-TERM DEBT, CONTINUING COMPLIANCE AND ASSET MANAGEMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $11,658,169 | ExpenseAmt |
| Revenue | $9,620,045 | RevenueAmt |
| Desc | CONSTRUCTING AND OWNING A TWO-PHASE STUDENT HOUSING PROJECT ON THE CAMPUS OF APPALACHIAN STATE UNIVERSITY AND ITS STUDENTS. BUILDING 100 AND THE PARKING DECK WERE COMPLETED FOR FALL 2020 OCCUPANCY. BUILDING 300 WAS COMPLETED FOR FALL 2021 OCCUPANCY. BOTH PHASES ARE OWNED BY BEYOND BOONE, LLC. BOTH PHASES ARE FULLY OCCUPIED. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,703,994 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT SEMPSEY VICE PRESIDENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7178749994 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PMB 218 2600 WILLOW STREET PIKE | AddressLine1Txt |
| City | WILLOW STREET | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 17584 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| GEOFFREY BEERS | |||||||
| PRESIDENT | 10.00 | 7.00 | Yes (X) | Yes (X) | $20,600 | $0 | $0 |
| ROBERT SEMPSEY | |||||||
| VICE PRESIDENT/SECRETARY | 10.00 | 6.00 | Yes (X) | Yes (X) | $20,600 | $0 | $0 |
| DOUG SHULTZ | |||||||
| TREASURER | 1.00 | 0.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JAMES MCCOLLUM | |||||||
| BOARD MEMBER | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MINOR REDMOND | |||||||
| BOARD MEMBER | 1.00 | 0.50 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $41,200 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| WEAVER COOKE | |||||
| 8401 KEY BOULEVARD | GREENSBORO | NC | 27409 | CONSTRUCTION CONTRACTOR | $1,629,107 |
| MUTER GREEN CONSTRUCTION | |||||
| 111 EAST VANCE STREET | ZEBULON | NC | 27597 | CONSTRUCTION CONTRACTOR | $1,390,593 |
| RPG BOONE DEVELOPER | |||||
| 797 E LANCASTER AVE SUITE 250 | VILLANOVA | PA | 19085 | CONSTRUCTION DEVELOPER | $537,240 |
| CAROLINA CONTRACTING | |||||
| PO BOX 964 | GRANITE QUARRY | NC | 28072 | CONSTRUCTION CONTRACTOR | $183,000 |
| NELSON | |||||
| 100 S INDEPENDENCE MALL W | PHILADELPHIA | PA | 19106 | ARCHITECT | $161,982 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| APARTMENT RENTALS | 532000 | $9,620,045 | $9,620,045 |
| CONTRACT REVENUE | 230000 | $244,193 | $244,193 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,864,238 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $623,247 | TotalRevenueColumnAmt |
| Exclusion | $623,247 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,487,485 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,864,238 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $623,247 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,200 | TotalAmt |
| Program Services | $41,200 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,230 | TotalAmt |
| Program Services | $3,230 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,395 | TotalAmt |
| Program Services | $1,395 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,831 | TotalAmt |
| Management And General | $25,831 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,276 | TotalAmt |
| Program Services | $44,276 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,106,379 | TotalAmt |
| Program Services | $2,106,379 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,693 | TotalAmt |
| Management And General | $6,693 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $712,245 | TotalAmt |
| Program Services | $712,245 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,043,421 | TotalAmt |
| Program Services | $5,043,421 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,045,861 | TotalAmt |
| Program Services | $3,045,861 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $566,962 | TotalAmt |
| Program Services | $566,962 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| BORROWER'S FEES AND EXP | $66,415 | $66,415 |
| BOND RELATED FEES | $36,750 | $36,750 |
| ISSUER'S FEES | $35,860 | $35,860 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,736,518 | TotalAmt |
| Program Services | $11,703,994 | ProgramServicesAmt |
| Management And General | $32,524 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,765 | BOYAmt |
| EOY | $358,441 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,374,698 | BOYAmt |
| EOY | $15,036,025 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $894,517 | BOYAmt |
| EOY | $842,204 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,831 | BOYAmt |
| EOY | $377,005 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $118,788,575 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $10,605,520 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,228,916 | BOYAmt |
| EOY | $108,183,055 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,278,586 | BOYAmt |
| EOY | $11,796,781 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,245,313 | BOYAmt |
| EOY | $136,593,511 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,839,580 | BOYAmt |
| EOY | $5,795,453 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $127,129,160 | BOYAmt |
| EOY | $126,796,885 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $8,812,601 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,238,968 | BOYAmt |
| EOY | $400,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,207,708 | BOYAmt |
| EOY | $141,804,939 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,962,395 | BOYAmt |
| EOY | -$5,211,428 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,962,395 | BOYAmt |
| EOY | -$5,211,428 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,245,313 | BOYAmt |
| EOY | $136,593,511 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,249,033 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,071,490 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,878,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,810,432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,992,307 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,864,238 | CurrentTaxYearAmt |
| Total | $32,617,282 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,071,490 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,878,815 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,810,432 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,992,307 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,864,238 | CurrentTaxYearAmt |
| Total | $32,617,282 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $32,617,282 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $571,419 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $74,201 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,913 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $404,107 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $623,247 | CurrentTaxYearAmt |
| Total | $1,689,887 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $571,419 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $74,201 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $16,913 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $404,107 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $623,247 | CurrentTaxYearAmt |
| Total | $1,689,887 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,642,909 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,953,016 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,827,345 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,396,414 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,487,485 | CurrentTaxYearAmt |
| Total | $34,307,169 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.95070 | PublicSupportCY509Pct |
| Public Support PY509 | 0.94220 | PublicSupportPY509Pct |
| Investment Income CY | 0.04930 | InvestmentIncomeCYPct |
| Investment Income PY | 0.05780 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $118,788,575 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,605,520 | DepreciationAmt |
| Book Value | $108,183,055 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $108,183,055 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED FINANCE COSTS | $2,112,529 |
| CONSTRUCTION IN PROGRESS | $9,684,252 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $11,796,781 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TAXABLE BOND LIABILITY | Desc |
| Amt | $400,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $400,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE GROUP, INCLUDING WHETHER THE ENTITIES ARE EXEMPT FROM INCOME TAXES. MANAGEMENT EVALUATED THE TAX POSITIONS TAKEN AND CONCLUDED THAT THE GROUP HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. WITH FEW EXCEPTIONS, THE GROUP IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2021. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| PUBLIC FINANCE AUTHORITY | ||||||||
| A | 273866124 | 74439YBX8 | 2019-02-11 | $64,222,922 | CONSTRUCTION FINANCING | 0 | 0 | 0 |
| PUBLIC FINANCE AUTHORITY | ||||||||
| B | 273866124 | 74439YDT5 | 2020-02-11 | $64,155,508 | CONSTRUCTION FINANCING | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Capital ExpendituresCapitalExpendituresAmt | UnspentUnspentAmt | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $648,995 | $64,222,922 | $1,611,639 | $5,452,694 | $844,449 | $967,499 | $53,301,361 | $2,045,280 | 0 | 0 | 0 | Yes (1) |
| B | $932,550 | $64,155,508 | $1,292,506 | $4,592,167 | $807,023 | $840,199 | $56,597,820 | $25,793 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS REVIEWED BY THE PRESIDENT AND VICE-PRESIDENT OF THE BOARD BEFORE IT IS EMAILED TO THE BOARD FOR COMMENT. AFTER THE BOARD HAS REVIEWED THE RETURN, THE PRESIDENT ENSURES IT IS TIMELY FILED. THIS POLICY ALSO APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND ENFORCED BY THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD OF DIRECTORS MEETS ANNUALLY TO REVIEW THE COMPENSATION PLAN. THE COMPENSATION PLAN IS DETERMINED BASED ON THE CURRENT STATE OF THE ORGANIZATION AND CURRENT JOBS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TO THE ORGANIZATION. |
| FORM 990, PART IX, LINE 11G | UNIVERSITY PROVIDED SERVICES: PROGRAM SERVICE EXPENSES 2,085,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,085,846. MISCELLANROUS: PROGRAM SERVICE EXPENSES 20,533. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,533. |
| FORM 990, PART XII, LINE 2C | THE BOARD ASSUMES RESPONSIBILITY FOR THE OVERSIGHT AND REVIEW OF THE ORGANIZATION'S AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART VI, SECTION B, LINE 11A | THIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES. |
| FORM 990, PART VI, SECTION B, LINE 12A | THIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES. |
| FORM 990, PART VI, SECTION B, LINE 12B | THIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES. |
| FORM 990, PART VI, SECTION B, LINE 12C | THIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| BEYOND BOONE LLC | |||||||||
| PMB 218 2600 WILLOW STREET PIKE NOR | WILLOW STREET | PA | 17584 | 384091190 | FACILITATION OF STUDENT HOUSING | DE | -$1,414,877 | $124,414,707 | BEYOND OWNERS GROUP INC |
| BEYOND BOONE II LLC | |||||||||
| PMB 218 2600 WILLOW STREET PIKE NOR | WILLOW STREET | PA | 17584 | 931472559 | FACILITATION OF STUDENT HOUSING | DE | $0 | $9,771,262 | BEYOND OWNERS GROUP INC |
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