BETA THETA HOUSE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: BETA THETA HOUSE INC (EIN 63-1021556)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-10-04
IRS object ID: 202302779349301015
Schema version: 2022v5.0
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-10-04T10:55:15-04:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	GREEK RESOURCE SERVICES LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1880	AddressLine1Txt
City	TUSCALOOSA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	354031880	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	631021556	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETA THETA HOUSE CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BETA	BusinessNameControlTxt
Phone	2058432200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3117	AddressLine1Txt
City	TUSCALOOSA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	354033117	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARK BOARDMAN	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Signature	2023-08-16	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MARK	PersonFirstNm
Person Last	BOARDMAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ELIZABETH BREWER	PreparerPersonNm
PTIN	P02313153	PTIN
Phone	2057587754	PhoneNum
Preparation	2023-08-16	PreparationDt

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	MARK BOARDMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1831 UNIVERSITY STATION MSC870504	AddressLine1Txt
City	TUSCALOOSA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35487	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$418,956	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1964	FormationYr
Legal Domicile State	AL	LegalDomicileStateCd
Activity Or Mission	PROVIDE HOUSING FOR UNDERGRADUATE COLLEGIATE SOCIAL FRATERNITY	ActivityOrMissionDesc
Voting Members Governing Body	74	VotingMembersGoverningBodyCnt
Voting Members Independent	74	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	74	TotalVolunteersCnt
Total Gross UBI	$16,248	TotalGrossUBIAmt
PY Contributions Grants	$9,125	PYContributionsGrantsAmt
CY Contributions Grants	$2,200	CYContributionsGrantsAmt
PY Program Service Revenue	$352,579	PYProgramServiceRevenueAmt
CY Program Service Revenue	$400,508	CYProgramServiceRevenueAmt
PY Investment Income	$16,189	PYInvestmentIncomeAmt
CY Investment Income	$16,248	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$377,893	PYTotalRevenueAmt
CY Total Revenue	$418,956	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$295	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$371,102	PYOtherExpensesAmt
CY Other Expenses	$371,477	CYOtherExpensesAmt
PY Total Expenses	$371,102	PYTotalExpensesAmt
CY Total Expenses	$371,772	CYTotalExpensesAmt
PY Revenues Less Expenses	$6,791	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$47,184	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,470,355	TotalAssetsBOYAmt
Total Assets EOY	$3,418,506	TotalAssetsEOYAmt
Total Liabilities BOY	$2,517,860	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,418,827	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$952,495	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$999,679	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE HOUSING FOR UNDERGRADUATE COLLEGIATE SOCIAL FRATERNITY	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDE HOUSING AND GUIDANCE FOR UNDERGRADUATE CHAPTER OF COLLEGIATE SOCIAL FRATERNITY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	PROVIDED OPPORTUNITY FOR ALUMNI MEMBERS TO INTERACT WITH UNDERGRADUATE MEMBERS OF CHAPTER.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Initiation Fees And Cap Contri	$2,200	InitiationFeesAndCapContriAmt
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	74	GoverningBodyVotingMembersCnt
Independent Voting Member	74	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE KALOS GROUP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2058432200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3117	AddressLine1Txt
City	TUSCALOOSA	CityNm
State Abbreviation	AL	StateAbbreviationCd
ZIP	35403	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MARK BOARDMAN
PRESIDENT	Yes (X)	$0	$0	$0
BRANTLEY SANDERS III
TREASURER	Yes (X)	$0	$0	$0
BILL OWEN
VICE PRESIDE	Yes (X)	$0	$0	$0
CHRIS SHERER
SECRETARY	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$2,200	AllOtherContributionsAmt
Total Contributions	$2,200	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	HOUSING	Desc
Business	721310	BusinessCd
Total Revenue Column	$400,508	TotalRevenueColumnAmt
Related Or Exempt Func Income	$400,508	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$400,508	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,248	TotalRevenueColumnAmt
Unrelated Business Revenue	$16,248	UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$418,956	TotalRevenueColumnAmt
Related Or Exempt Func Income	$400,508	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$16,248	UnrelatedBusinessRevenueAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$295	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$4,775	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$164,779	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$201,923	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$371,772	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,367,935	BOYAmt
EOY	$1,436,527	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,600	BOYAmt
EOY	$4,600	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$14,339	BOYAmt
EOY	$15,825	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,046,977	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,085,423	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,083,481	BOYAmt
EOY	$1,961,554	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,470,355	BOYAmt
EOY	$3,418,506	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,517,860	BOYAmt
EOY	$2,418,827	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,517,860	BOYAmt
EOY	$2,418,827	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$952,495	BOYAmt
EOY	$999,679	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$952,495	BOYAmt
EOY	$999,679	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,470,355	BOYAmt
EOY	$3,418,506	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$47,184	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,387,215	OtherCostOrOtherBasisAmt
Depreciation	$2,581,971	DepreciationAmt
Book Value	$1,805,244	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$625,322	OtherCostOrOtherBasisAmt
Depreciation	$503,452	DepreciationAmt
Book Value	$121,870	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,440	OtherCostOrOtherBasisAmt
Book Value	$34,440	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,961,554	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI	LINE 1A- THE GOVERNING BODY DELEGATES TO A MANAGEMENT COMMITTEE OF 9 TO MAKE REPAIRS.
FORM 990, PAGE 6, PART VI, LINE 6	THE ORGANIZATION CONSISTS OF MEMBERS WHO BELONG TO A NATIONAL COLLEGIATE FRATERNITY.
FORM 990, PAGE 6, PART VI, LINE 7A	EACH MEMBER OF THE ORGANIZATION MAY ELECT MEMBERS WHO WILL THEN SERVE OVER THE ORGANIZATION AS THE GOVERNING BODY.
FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S EXECUTIVE OFFICERS REVIEW THE FORM 990 WHEN IT IS COMPLETED AND IF ANY PART OF THE FORM IS IN QUESTION, THE EXECUTIVE OFFICERS CONTACT THE PREPARER TO ADDRESS THOSE QUESTIONS. SHOULD ANY CHANGES NEED TO BE MADE ON THE FORM, THOSE CHANGES ARE PROMPTLY MADE AND THE FORM IS REPRINTED FOR THE EXECUTIVE OFFICERS TO REVIEW. AFTER THE FORM IS REVIEWED AND APPROVED, THE EXECUTIVE OFFICERS SIGNS THE RETURN AND IT IS FILED ELECTRONICALLY WITH THE IRS.
FORM 990, PAGE 6, PART VI, LINE 12C	BOARD MEMBERS ARE QUESTIONED ABOUT CONFLICTS REGULARLY.
FORM 990, PAGE 6, PART VI, LINE 19	ALL DOCUMENTS ARE AVAILABLE TO THE PUBLIC BETWEEN REGULAR BUSINESS HOURS UPON REQUEST TO THE PRESIDENT OR SECRETARY OF THE ORGANIZATION.