2014-10-13T15:07:49-05:00 2014-05-31 351178661 BLUE & CO LLC 8800 LYRA DRIVE SUITE 450 COLUMBUS OH 43240 990 2013-06-01 800296934 BETA THETA PI FOUNDATION BETA 5135237591 5134 BONHAM ROAD OXFORD OH 45056 JUDSON HORRAS EXECUTIVE SECRETARY 5135237591 2014-10-10 1 STEPHEN A SHERIDAN P00028551 6148852583 2014-10-09 2013 2015-11-30 17:44:51Z JUDSON HORRAS 5134 BONHAM ROAD OXFORD OH 45056 4792024 0 X WWW.BETATHETAPI.ORG/FOUNDATION.HTML X 2010 OH THE PRINCIPAL PURPOSE OF THE ORGANIZATION, HEREINAFTER REFERRED TO AS THE FOUNDATION, SHALL BE TO FOSTER THE CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL PURPOSES OF BETA THETA PI. 17 17 0 32 0 0 4657146 3872864 8345 0 1165461 628123 280546 286439 6111498 4787426 1909220 1639633 0 0 962621 811972 115487 147008 289089 610074 634554 3597402 3233167 2514096 1554259 21933899 24177837 837599 628253 21096300 23549584 X THE PRINCIPAL PURPOSE OF THE ORGANIZATION, HEREINAFTER REFERRED TO AS THE FOUNDATION, SHALL BE TO FOSTER THE CHARITABLE, SCIENTIFIC, LITERARY AND EDUCATIONAL PURPOSES OF BETA THETA PI. 0 0 1978436 860324 CONTRIBUTIONS RECEIVED AND ENDOWMENT DRAWS ARE USED TO AWARD EDUCATIONAL GRANTS TO ORGANIZATIONS THAT PROVIDE SCHOLARSHIPS AVAILABLE TO APPROXIMATELY 8,000 COLLEGIATE STUDENTS. 269336 269336 345 TUITION SCHOLARSHIPS WERE AWARDED FOR STUDENTS TO ATTEND A NORTH AMERICAN COLLEGE OR UNVIERSITY. 509973 509973 DEA GRANTS ARE AVAILABLE FROM RESTRICTED CHAPTER FUNDS AND CAN COVER THE COST OF CONSTRUCTION OR RENOVATION OF EDUCATIONAL AREAS IN THE CHAPTER HOUSE SUCH AS THE LIBRARY, STUDY ROOM, COMPUTER ROOM, AS WELL AS EDUCATIONAL FURNISHINGS, INCLUDING COMPUTER EQUIPMENT AND INTERNET ACCESS. OPERATIONAL GRANTS ARE ALSO AVAILABLE FROM RESTRICTED CHAPTER FUNDS IN SUBSEQUENT YEARS TO COVER THE EXPENSES RELATED TO OPERATING THESE EDUCATIONAL AREAS ANNUALLY VARIOUS OTHER PROGRAM SERVICES USED TO CARRY OUT THE PURPOSE OF THE BETA THETA PI FOUNDATION. THAT PURPOSE IS TO ADVANCE THE EDUCATIONAL MISSION AND GOALS OF BETA THETA PI TOWARD THE VISION OF THE FRATERNITY. THE FOUNDATION STRIVES TO OFFER A VARIETY OF OPPORTUNITIES FOR GIFT SUPPORT OF THE FRATERNITY'S EDUCATION ACTIVITIES, TO COMMUNICATE THESE OPPORTUNITIES TO MEMBERS REGULARLY AND TO PROVIDE THE RESOURCES NECESSARY TO PRODUCE AN EFFECTIVE AND EFFICIENT ADVANCEMENT PROGRAM FOR THE MUTUAL BENEFIT OF DONORS AND BETA THETA PI. 2757745 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JUDSON HORRAS 5135237591 5134 BONHAM ROAD OXFORD OH 45056 STEBBINS JOHN H TREASURER 2.00 X X 0 0 0 LOWREY WILLIAM JR DIRECTOR 1.00 X 0 0 0 KAY S WAYNE CHAIRMAN 2.00 X X 0 0 0 MERGLER H KENT SECRETARY 1.00 X X 0 0 0 ROMERO J WILLIAM JR DIRECTOR 1.00 X 0 0 0 BARNHART PETER W C DIRECTOR 1.00 X 0 0 0 BEALL ROBERT S DIRECTOR 1.00 X 0 0 0 HEALY ROBERT N DIRECTOR 1.00 X 0 0 0 HILLHOUSE JOHN M DIRECTOR 1.00 X 0 0 0 MIKOLAY VINCENT E DIRECTOR 1.00 X 0 0 0 MUTZ JOHN M DIRECTOR 1.00 X 0 0 0 BRADEN ETHAN DIRECTOR 1.00 X 0 0 0 BECKER STEPHEN DIRECTOR 1.00 X 0 0 0 LIEBERMAN JEFFREY DIRECTOR 1.00 X 0 0 0 PAYNTER MATTHEW DIRECTOR 1.00 X 0 0 0 MCCORMICK CHARLES DIRECTOR 1.00 X 0 0 0 SCHAUPP ROBERT DIRECTOR 1.00 X 0 0 0 BRANT JONATHAN FOUNDATION DIRECTOR 36.00 4.00 X 135069 15406 6344 COBB L MARTIN DIRECTOR OF ADVANCEMENT 14.00 26.00 X 53381 82731 8788 HORRAS JUDSON EXECUTIVE DIRECTOR 12.00 28.00 X 31829 126021 6175 220279 224158 21307 1 0 1 0 0 136594 3736270 470035 3872864 456877 456877 290342 0 290342 290342 290342 171246 0 171246 171246 171246 695 4598 -3903 -3903 4787426 -3903 0 918465 1370297 1370297 269336 269336 221022 198920 22102 553216 497894 55322 36400 32760 3640 1334 1201 133 16286 16286 147008 147008 47035 47035 6298 6298 52400 47160 5240 50848 17797 1525 31526 8439 7595 844 14346 12911 1435 60309 54278 6031 54080 48672 5408 303 303 158468 142621 15847 MISCELLANEOUS 165742 50005 5182 110555 3233167 2757745 186333 289089 20 20 2351130 3057270 3128032 2509760 7058 5147 1693 737 4891080 2339163 2089900 2551917 13825826 15676400 530240 376586 21933899 24177837 837599 628253 837599 628253 X 5449257 6325461 7610552 8864097 8036491 8360026 21096300 23549584 21933899 24177837 1554259 899025 0 X 0 1 X 1 0 X 3981057 4626563 4657146 3874862 17139628 3981057 4626563 4657146 3874862 17139628 17139628 564004 378044 664672 628123 2234843 286175 296702 791768 286439 1661084 21035555 0.81480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12366251 620995 1437615 581307 13843554 11011813 628148 1339072 612782 12366251 12221490 264053 -885124 588606 11011813 8788585 1847650 2005497 420242 12221490 0 0 107933 107933 3392510 1209527 2182983 798881 714765 84116 591756 414871 176885 2551917 X 5691049 899025 4598 903623 4787426 0 4787426 3237765 4598 4598 3233167 0 3233167 PART X, LINE 2: FIN 48 (ASC 740) ACCOUNTING PRINCIPLES GENERALL ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF MAY 31, 2013 AND 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,598. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 4,598. X X X X X 1 GABRIEL GROUP 3190 RIDER TRAIL SOUTH EARTH CITY MO 63045 DIRECT MAILING 0 313626 100208 213418 SKYSTONE PARTNERS LLC 635 WEST SEVENTH ST STE 107 CINCINNATI OH 45203 CONSULTING ON THE IMPLEMENTATION OF A CAPITAL CAMPAIGN 0 0 13931 -13931 313626 114139 199487 1 BETA THETA FRATERNITY 5134 BONHAM RD OXFORD OH 45056 OXFORD OH 45056 310531047 501(C)(7) 844524 LEADERSHIP DEVELOPMENT PROGRAMMING FLORIDA BETA STUDENT AID FUND INC 3704 SW 94TH WAY GAINESVILLE FL 32608 GAINESVILLE FL 32608 237366820 501(C)(7) 30000 DESIGNATED EDUCATIONAL AREA GRANT GAMMA BETA HOUSE ASSOCIATION INC 1440 S AMBASSADOR WAY SALT LAKE CITY UT 84108 SALT LAKE CITY UT 84108 870480162 501(C)(7) 222788 DESIGNATED EDUCATIONAL AREA GRANT BETA RHO ALUMNI CORPORATION 1699 OAK STREET EUGENE OR 97401 EUGENE OR 97401 936027839 501(C)(7) 18670 DESIGNATED EDUCATIONAL AREA GRANT ALPHA CHAPTER HOUSE COMPANY 200 E HIGH ST OXFORD OH 45056 OXFORD OH 45056 310215990 501(C)(7) 40734 DESIGNATED EDUCATIONAL AREA GRANT BETA KAPPA HOUSE COMPANY 14 NORTH COURT STREET ATHENS OH 45701 237122803 501(C)(7) 170100 DESIGNATED EDUCATIONAL AREA GRANT CRUCIBLE BUILDING ASSOCI PO BOX 1191 GOLDEN CO 80402 841162529 501(C)(7) 13500 DESIGNATED EDUCATIONAL AREA GRANT HOUSING SEWANEE BETA INC 1295 EAST ROCK SPRINGS RD NEW APT 424 ATLANTA GA 30306 455084350 501(C)(3) 14180 DESIGNATED EDUCATIONAL AREA GRANT 1 7 PART I, LINE 2: THE BETA THETA PI FOUNDATION BOARD OF DIRECTORS APPROVES GRANT APPLICATIONS TO SUPPORT WORTHY EDUCATIONAL PROGRAMS. BEFORE ANY GRANTS ARE ISSUED, THE BETA THETA PI FOUNDATION ENSURES THAT THE WORTHINESS AND RESULTS OF THE PROGRAM ARE SUBMITTED IN WRITING AND REVIEWED. X 0 0 0 0 1 0 0 0 0 BRANT JONATHAN FOUNDATION DIRECTOR 122895 13246 0 0 12174 2160 0 5871 411 62 135480 21339 0 0 HORRAS JUDSON EXECUTIVE DIRECTOR 29803 85592 0 33000 2026 7429 0 5731 145 299 31974 132051 0 0 PART I, LINE 3 COMPENSATION FOR THE FOUNDATION DIRECTOR IS DETERMINED BY CHECKING COMPARABLE DATA ON THE 990S OF OTHER SIMILAR ORGANIZATIONS. PART I, LINE 5 THE ADMINISTRATIVE SECRETARY WILL RECEIVE 100% OF THE MAXIMUM BONUS FOR THIS CATEGORY IF THE GENERAL FRATERNITY AND FOUNDATION "BREAK-EVEN" DURING THE CORRESPONDING FISCAL YEAR. THE ONLY EXCEPTION TO THIS CONDITION WOULD BE IF EITHER THE FRATERNITY OR FOUNDATION BOARD AUTHORIZING DEFICIT SPENDING IN A GIVEN YEAR. IN THIS CASE, THE AMOUNT OF THE AGREED UPON DEFICIT SPEND WILL BE USED TO DETERMINE THE "BREAK EVEN" FIGURE. THE GENERAL SECRETARY AND GENERAL TREASURER WILL MAKE A DECISION ON THE PERCENTAGE OF THE OVERALL FINANCIAL PERFORMANCE BONUS IN THE EVENT THAT A "BREAK EVEN" IS NOT ACHIEVED DURING A CORRESPONDING FISCAL YEAR. X 19 470035 AVERAGE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE FOUNDATION TREASURER (AUDIT COMMITTEE CHAIR) REVIEWS THE FORM 990 AND ASKS STAFF TO EMAIL IT TO THE REMAINDER OF THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IF A CONFLICT OCCURS, THE BOARD CHAIRMAN AND THE EXECUTIVE DIRECTOR ARE INFORMED AND THE CONFLICT IS WORKED THROUGH. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF TRUSTEES OF THE BETA THETA PI FRATERNITY REVIEWED AND APPROVED THE COMPENSATION FOR ITS EXECUTIVES IN 2011 AND IT IS REVIEWED ANNUALLY. THE BOARD MEMBERS REVIEWING THE EXECUTIVE COMPENSATION WERE NOT RELATED TO ANY OF THE BOARD OR DIRECTORS BY FAMILY OR BUSINESS CONNECTION. FINAL APPROVAL IS DOCUMENTED IN THE BOARD OF DIRECTOR MINUTES. THE BOARD ALSO REVIEWS OTHER ORGANIZATION'S 990S TO DETERMINE COMPENSATION FOR THE ADMINITRATIVE SECRETARY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. BETA THETA PI FRATERNITY 5134 BONHAM RD OXFORD OH 45056 310531047 PROMOTE AND DEVELOP INTELLECT AND CULTURE OH 501(C)(7) N/A 0 0 1 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0