2024-10-08T14:12:12-05:00 2024-06-30 232108173 RKL LLP 3501 CONCORD ROAD STE 250 YORK PA 17402 990 2023-07-01 812342449 BEYOND OWNERS GROUP INC BEYO 7173413957 PMB 218 2600 WILLOW STREET PIKE N WILLOW STREET PA 17584 GEOFFREY BEERS PRESIDENT 7173413957 2024-10-04 1 0 DOUGLAS L BERMAN CPA P01269555 7178433804 2024-09-24 2023 2024-10-15 13:58:12Z GEOFFREY BEERS PMB 218 2600 WILLOW STREET PIKE N WILLOW STREET PA 17584 10487485 0 X WWW.BEYONDOWNERSGROUP.COM X 2016 DE 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. 5 3 2 5 0 0 0 0 8992307 9864238 404107 623247 0 0 9396414 10487485 0 0 0 0 44352 44430 0 0 0 10690392 11692088 10734744 11736518 -1338330 -1249033 128245313 136593511 132207708 141804939 -3962395 -5211428 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. 0 0 45825 244193 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. 11658169 9620045 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. 11703994 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 3 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X ROBERT SEMPSEY VICE PRESIDENT 7178749994 PMB 218 2600 WILLOW STREET PIKE WILLOW STREET PA 17584 GEOFFREY BEERS PRESIDENT 10.00 7.00 X X 20600 0 0 ROBERT SEMPSEY VICE PRESIDENT/SECRETARY 10.00 6.00 X X 20600 0 0 DOUG SHULTZ TREASURER 1.00 0.50 X X 0 0 0 JAMES MCCOLLUM BOARD MEMBER 1.00 0.50 X 0 0 0 MINOR REDMOND BOARD MEMBER 1.00 0.50 X 0 0 0 41200 0 0 0 0 0 0 WEAVER COOKE 8401 KEY BOULEVARD GREENSBORO NC 27409 CONSTRUCTION CONTRACTOR 1629107 MUTER GREEN CONSTRUCTION 111 EAST VANCE STREET ZEBULON NC 27597 CONSTRUCTION CONTRACTOR 1390593 RPG BOONE DEVELOPER 797 E LANCASTER AVE SUITE 250 VILLANOVA PA 19085 CONSTRUCTION DEVELOPER 537240 CAROLINA CONTRACTING PO BOX 964 GRANITE QUARRY NC 28072 CONSTRUCTION CONTRACTOR 183000 NELSON 100 S INDEPENDENCE MALL W PHILADELPHIA PA 19106 ARCHITECT 161982 6 APARTMENT RENTALS 532000 9620045 9620045 CONTRACT REVENUE 230000 244193 244193 9864238 623247 623247 10487485 9864238 0 623247 X 41200 41200 3230 3230 1395 1395 25831 25831 44276 44276 2106379 2106379 6693 6693 712245 712245 5043421 5043421 3045861 3045861 566962 566962 BORROWER'S FEES AND EXP 66415 66415 BOND RELATED FEES 36750 36750 ISSUER'S FEES 35860 35860 11736518 11703994 32524 0 124765 358441 13374698 15036025 894517 842204 343831 377005 118788575 10605520 111228916 108183055 2278586 11796781 128245313 136593511 3839580 5795453 127129160 126796885 0 8812601 1238968 400000 132207708 141804939 X -3962395 -5211428 -3962395 -5211428 128245313 136593511 -1249033 0 X X 0 1 X 1 0 X 1071490 3878815 8810432 8992307 9864238 32617282 1071490 3878815 8810432 8992307 9864238 32617282 0 0 0 32617282 571419 74201 16913 404107 623247 1689887 571419 74201 16913 404107 623247 1689887 1642909 3953016 8827345 9396414 10487485 34307169 0.95070 0.94220 0.04930 0.05780 X 118788575 10605520 108183055 108183055 DEFERRED FINANCE COSTS 2112529 CONSTRUCTION IN PROGRESS 9684252 11796781 TAXABLE BOND LIABILITY 400000 400000 X PART X, LINE 2: 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. A PUBLIC FINANCE AUTHORITY 273866124 74439YBX8 2019-02-11 64222922 CONSTRUCTION FINANCING 0 0 0 B PUBLIC FINANCE AUTHORITY 273866124 74439YDT5 2020-02-11 64155508 CONSTRUCTION FINANCING 0 0 0 A 648995 64222922 1611639 5452694 844449 967499 53301361 2045280 0 0 0 1 B 932550 64155508 1292506 4592167 807023 840199 56597820 25793 0 0 0 1 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 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 0 A 0 B 0 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. BEYOND BOONE LLC PMB 218 2600 WILLOW STREET PIKE NOR WILLOW STREET PA 17584 384091190 FACILITATION OF STUDENT HOUSING DE -1414877 124414707 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 9771262 BEYOND OWNERS GROUP INC