BEYOND OWNERS GROUP INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BEYOND OWNERS GROUP INC (EIN 81-2342449)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-10
IRS object ID
202523159349300702
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-10T23:58:18-06:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232108173PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RKL LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13501 CONCORD ROAD STE 250AddressLine1Txt
CityYORKCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN812342449EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEYOND OWNERS GROUP INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBEYOBusinessNameControlTxt
Phone7173413957PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PMB 218 2600 WILLOW STREET PIKE NAddressLine1Txt
CityWILLOW STREETCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17584ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGEOFFREY BEERSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7173413957PhoneNum
Signature2025-11-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDOUGLAS L BERMAN CPAPreparerPersonNm
PTINP01269555PTIN
Phone7178433804PhoneNum
Preparation2025-11-05PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGEOFFREY BEERSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PMB 218 2600 WILLOW STREET PIKE NAddressLine1Txt
CityWILLOW STREETCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17584ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,287,621GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BEYONDOWNERSGROUP.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2016FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionASSISTING 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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$9,864,238PYProgramServiceRevenueAmt
CY Program Service Revenue$9,720,741CYProgramServiceRevenueAmt
PY Investment Income$623,247PYInvestmentIncomeAmt
CY Investment Income$566,880CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$10,487,485PYTotalRevenueAmt
CY Total Revenue$10,287,621CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$10,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$44,430PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$56,379CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$11,692,088PYOtherExpensesAmt
CY Other Expenses$10,978,466CYOtherExpensesAmt
PY Total Expenses$11,736,518PYTotalExpensesAmt
CY Total Expenses$11,044,845CYTotalExpensesAmt
PY Revenues Less Expenses-$1,249,033PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$757,224CYRevenuesLessExpensesAmt
Total Assets BOY$136,593,511TotalAssetsBOYAmt
Total Assets EOY$156,265,714TotalAssetsEOYAmt
Total Liabilities BOY$141,804,939TotalLiabilitiesBOYAmt
Total Liabilities EOY$162,234,366TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$5,211,428NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$5,968,652NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionASSISTING 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 SrvcYes (1)SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$66,954ExpenseAmt
Grant$10,000GrantAmt
Revenue$110,568RevenueAmt
DescASSISTING 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

FieldValueIRS element (for citing)
Expense$10,934,106ExpenseAmt
Revenue$9,610,173RevenueAmt
DescCONSTRUCTING 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

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$0ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescCONSTRUCTING AND OWNING A MULTI-PHASED HOUSING PROJECT OF 156 FACULTY AND STAFF UNITS ON THE CAMPUS OF APPALACHIAN STATE UNIVERSITY, INNOVATION RIDGE. INNOVATION RIDGE CONSISTS OF ONE-, TWO- AND THREE-BEDROOM CONFIGURATIONS IN FIVE MULTISTORY BUILDINGS. THESE UNITS WILL HELP MEET APP STATE EMPLOYEES' HOUSING NEEDS AMID HOUSING SCARCITY AND COST INFLATION IN BOONE. CONSTRUCTION OF THE INNOVATION RIDGE'S FACULTY AND STAFF HOUSING FACILITIES IS UNDERWAY, WITH PHASE 1 UNITS SLATED FOR OCCUPANCY IN FALL 2025. AS OF THE END OF THE FISCAL YEAR, THE HOUSING PROJECT WAS STILL UNDER CONSTRUCTION AND NOT YET AVAILABLE FOR USE.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$11,001,060TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee2EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT SEMPSEY VICE PRESIDENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7178749994PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PMB 218 2600 WILLOW STREET PIKEAddressLine1Txt
CityWILLOW STREETCityNm
State AbbreviationPAStateAbbreviationCd
ZIP17584ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GEOFFREY BEERS
PRESIDENT10.007.00Yes (X)Yes (X)$22,450$0$0
ROBERT SEMPSEY
VICE PRESIDENT/SECRETARY10.006.00Yes (X)Yes (X)$22,450$0$0
DOUG SHULTZ
TREASURER1.000.50Yes (X)Yes (X)$0$0$0
JAMES MCCOLLUM
BOARD MEMBER (UNTIL 10/24)1.000.50Yes (X)$0$0$0
MINOR REDMOND
BOARD MEMBER1.000.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$44,900TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
WEAVER COOKE
8401 KEY BOULEVARDGREENSBORONC27409CONSTRUCTION CONTRACTOR$17,336,495
RPG BOONE DEVELOPER
797 E LANCASTER AVE SUITE 250VILLANOVAPA19085CONSTRUCTION DEVELOPER$586,080
NELSON
100 S INDEPENDENCE MALL WPHILADELPHIAPA19106ARCHITECT$279,145
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
APARTMENT RENTALS532000$9,610,173$9,610,173
CONTRACT REVENUE230000$110,568$110,568
FieldValueIRS element (for citing)
Total Program Service Revenue$9,720,741TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$566,880TotalRevenueColumnAmt
Exclusion$566,880ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,287,621TotalRevenueColumnAmt
Related Or Exempt Func Income$9,720,741RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$566,880ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$52,300TotalAmt
Program Services$52,300ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,079TotalAmt
Program Services$4,079ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$44,227TotalAmt
Program Services$44,227ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$575TotalAmt
Program Services$575ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$75,926TotalAmt
Program Services$45,156ProgramServicesAmt
Management And General$30,770ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,511,337TotalAmt
Program Services$1,511,337ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,015TotalAmt
Management And General$13,015ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$583,885TotalAmt
Program Services$583,885ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,925,492TotalAmt
Program Services$4,925,492ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,045,861TotalAmt
Program Services$3,045,861ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$603,936TotalAmt
Program Services$603,936ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
BORROWER'S FEES AND EXP$72,261$72,261
BOND RELATED FEES$66,341$66,341
ISSUER'S FEES$35,610$35,610

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,044,845TotalAmt
Program Services$11,001,060ProgramServicesAmt
Management And General$43,785ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$358,441BOYAmt
EOY$457,716EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$15,036,025BOYAmt
EOY$15,326,025EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$842,204BOYAmt
EOY$724,735EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$377,005BOYAmt
EOY$386,745EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$118,788,575LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$13,651,381LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$108,183,055BOYAmt
EOY$105,137,194EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$11,796,781BOYAmt
EOY$34,233,299EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$136,593,511BOYAmt
EOY$156,265,714EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$5,795,453BOYAmt
EOY$8,932,720EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$126,796,885BOYAmt
EOY$125,687,663EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$8,812,601BOYAmt
EOY$27,613,983EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$400,000BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$141,804,939BOYAmt
EOY$162,234,366EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$5,211,428BOYAmt
EOY-$5,968,652EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$5,211,428BOYAmt
EOY-$5,968,652EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$136,593,511BOYAmt
EOY$156,265,714EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$757,224ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,878,815CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,810,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,992,307CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,864,238CurrentTaxYearMinus1YearAmt
Current Tax Year$9,720,741CurrentTaxYearAmt
Total$41,266,533TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,878,815CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,810,432CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$8,992,307CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$9,864,238CurrentTaxYearMinus1YearAmt
Current Tax Year$9,720,741CurrentTaxYearAmt
Total$41,266,533TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$41,266,533PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$74,201CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404,107CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$623,247CurrentTaxYearMinus1YearAmt
Current Tax Year$566,880CurrentTaxYearAmt
Total$1,685,348TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$74,201CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$16,913CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404,107CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$623,247CurrentTaxYearMinus1YearAmt
Current Tax Year$566,880CurrentTaxYearAmt
Total$1,685,348TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,953,016CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$8,827,345CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,396,414CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,487,485CurrentTaxYearMinus1YearAmt
Current Tax Year$10,287,621CurrentTaxYearAmt
Total$42,951,881TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96080PublicSupportCY509Pct
Public Support PY5090.95070PublicSupportPY509Pct
Investment Income CY0.03920InvestmentIncomeCYPct
Investment Income PY0.04930InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$118,788,575OtherCostOrOtherBasisAmt
Depreciation$13,651,381DepreciationAmt
Book Value$105,137,194BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$105,137,194TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEFERRED FINANCE COSTS$2,022,070
CONSTRUCTION IN PROGRESS$32,211,229
FieldValueIRS element (for citing)
Total Book Value Other Assets$34,233,299TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING 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, 2025 AND 2024. 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 2022.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1APPALACHIAN STATE UNIVERSITYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1438 ACADEMY STREETAddressLine1Txt
CityBOONECityNm
State AbbreviationNCStateAbbreviationCd
ZIP286082002ZIPCd
FieldValueIRS element (for citing)
Recipient EIN561176030RecipientEIN
IRC SectionGOVT.IRCSectionDesc
Cash Grant$0CashGrantAmt
Non Cash Assistance$10,000NonCashAssistanceAmt
Purpose Of GrantDONATION TO THE APP STATE CRISIS FUND RELATED TO THE FLOODINGPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
PUBLIC FINANCE AUTHORITY
A27386612474439YBX82019-02-11$64,222,922CONSTRUCTION FINANCING000
PUBLIC FINANCE AUTHORITY
B27386612474439YDT52020-02-11$64,155,508CONSTRUCTION FINANCING000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$1,139,050$64,222,922$1,611,639$5,452,694$844,449$967,499$53,301,361$2,045,2802025000Yes (1)
B$1,551,717$64,155,508$1,292,506$4,592,167$807,023$840,199$56,597,820$25,7932025000Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A00000.000000.000000.00000000
B00000.000000.000000.00000000

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A000Yes (1)00000
B000Yes (1)00000

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
A0
B0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 2CONSTRUCTING AND OWNING A MULTI-PHASED HOUSING PROJECT OF 156 FACULTY AND STAFF UNITS ON THE CAMPUS OF APPALACHIAN STATE UNIVERSITY, INNOVATION RIDGE. INNOVATION RIDGE CONSISTS OF ONE-, TWO- AND THREE-BEDROOM CONFIGURATIONS IN FIVE MULTISTORY BUILDINGS. THESE UNITS WILL HELP MEET APP STATE EMPLOYEES' HOUSING NEEDS AMID HOUSING SCARCITY AND COST INFLATION IN BOONE. CONSTRUCTION OF THE INNOVATION RIDGE'S FACULTY AND STAFF HOUSING FACILITIES IS UNDERWAY, WITH PHASE 1 UNITS SLATED FOR OCCUPANCY IN FALL 2025.
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND ENFORCED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15THE 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 19THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TO THE ORGANIZATION.
FORM 990, PART IX, LINE 11GUNIVERSITY PROVIDED SERVICES: PROGRAM SERVICE EXPENSES 1,511,337. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,511,337.
FORM 990, PART XII, LINE 2CTHE 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 11ATHIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES.
FORM 990, PART VI, SECTION B, LINE 12ATHIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES.
FORM 990, PART VI, SECTION B, LINE 12BTHIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES.
FORM 990, PART VI, SECTION B, LINE 12CTHIS APPLIES TO ALL THE ORGANIZATION'S DISREGARDED ENTITIES.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
BEYOND BOONE LLC
PMB 218 2600 WILLOW STREET PIKE NORWILLOW STREETPA17584384091190FACILITATION OF STUDENT HOUSINGDE$9,610,173$123,548,498BEYOND OWNERS GROUP INC
BEYOND BOONE II LLC
PMB 218 2600 WILLOW STREET PIKE NORWILLOW STREETPA17584931472559FACILITATION OF STUDENT HOUSINGDE$0$32,420,404BEYOND OWNERS GROUP INC

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