BETA GAMMA SIGMA INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- BETA GAMMA SIGMA INC (EIN 43-1322067)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-01-24
- IRS object ID
- 201120249349300717
- Schema version
- 2009v1.7
- 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) |
|---|---|---|
| Timestamp | 2011-01-24T15:14:21-06:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUBER RING HELM & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1600 S BRENTWOOD SUITE 600 | AddressLine1 |
| City | ST LOUIS | City |
| State | MO | State |
| ZIP Code | 63144 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 431322067 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETA GAMMA SIGMA INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BETA | NameControl |
| Phone | 3144325650 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 WELDON PARKWAY | AddressLine1 |
| City | MARYLAND HEIGHTS | City |
| State | MO | State |
| ZIP Code | 63043 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | James A Viehland | Name |
| Title | Executive Director | Title |
| Phone | 3144325650 | Phone |
| Date Signed | 2011-01-24 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Thomas S Helm CPA | Name |
| Phone | 3149620300 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | James A Viehland | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 Weldon Pkwy | AddressLine1 |
| City | Maryland Hghts | City |
| State | MO | State |
| ZIP Code | 63043 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2468359 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.betagammasigma.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1982 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | TO ENCOURAGE AND REWARD SCHOLARSHIP AND ACCOMPLISHMENT AMONG STUDENTS OF BUSINESS AND ADMINISTRATION. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 18 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 18 | NbrIndependentVotingMembers |
| Total Nbr Employees | 16 | TotalNbrEmployees |
| Total Nbr Volunteers | 1060 | TotalNbrVolunteers |
| Total Gross UBI | 34211 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -20956 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1936048 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1990771 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 120292 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 100810 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 47989 | InvestmentIncomePriorYear |
| Investment Income Current Year | 45330 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 203340 | OtherRevenuePriorYear |
| Other Revenue Current Year | 214487 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2307669 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2351398 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 79200 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 85800 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 853526 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 899011 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 88137 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1259635 | OtherExpensePriorYear |
| Other Expenses Current Year | 1146543 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2192361 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2131354 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 115308 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 220044 | RevenuesLessExpensesCY |
| Total Assets BOY | 2566503 | TotalAssetsBOY |
| Total Assets EOY | 2873438 | TotalAssetsEOY |
| Total Liabilities BOY | 165461 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 140461 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 2401042 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2732977 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO ENCOURAGE AND REWARD SCHOLARSHIP AND ACCOMPLISHMENT AMONG STUDENTS OF BUSINESS AND ADMINISTRATION. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 832567 | Expense |
| Grants | 83300 | Grants |
| Revenue | 126826 | Revenue |
| Description | SCHOLARSHIP RECOGNITION: SCHOLARSHIP RECOGNITION TO OUTSTANDING BUSINESS STUDENTS AND FACULTY TO ENCOURAGE AND IMPROVE ACADEMIC PERFORMANCE AMONG OVER 1,000,000 STUDENTS IN 500 COLLEGES AND UNIVERSITIES. 24,000 STUDENTS AND FACULTY RECEIVED INTERNATIONAL AND LIFETIME RECOGNITION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 475631 | Expense |
| Description | PUBLICATIONS: THE BETA GAMMA SIGMA INTERNATIONAL EXCHANGE IS DISTRIBUTED TO OVER 200,000 INDIVIDUALS, PROVIDING INFORMATION ON MANAGEMENT EDUCATION AND PRACTICE AND IMPORTANT ISSUES FACING SOCIETY SUCH AS PRODUCTIVITY, BEST PRACTICES, GLOBAL COMPETITION, AND ETHICAL BUSINESS LEADERSHIP. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 204626 | Expense |
| Revenue | 66599 | Revenue |
| Description | STUDENT LEADERSHIP FORUM FOR UNDERGRADUATE STUDENTS: TWO INTENSIVE THREE-DAY PROGRAMS EXPLORING PERSONAL AND PROFESSIONAL ETHICS AND VALUES WAS OFFERED TO UNDERGRADUATE STUDENTS IN NATIONAL CONFERENCES TO DEVELOP THEIR APPRECIATION FOR THE VALUES OF BETA GAMMA SIGMA: HONOR AND INTEGRITY, THE PURSUIT OF WISDOM, AND EARNESTNESS. OVER 150 STUDENTS AND 8 FACULTY AND ADMINISTRATORS PARTICIPATED IN THE PROGRAM. | Description |
Activity Other ActivityOther (10 entries)
| ExpenseExpense | DescriptionDescription |
|---|---|
| 160784 | STUDENT SUBSCRIPTIONS TO BUSINESS PUBLICATIONS |
| 72125 | CHAPTER HONOREES |
| 62584 | FACULTY LEADERSHIP CONFERENCES |
| 32463 | INTERNATIONAL HONOREE |
| 28284 | ETHICAL BUSINESS LEADERSHIP |
| 14561 | MEDALLIONS FOR ENTREPRENEURSHIP |
| 14541 | ALUMNI LECTURES |
| 12023 | BUSINESS ACHIEVEMENT AWARD |
| 9307 | ASSOCIATION OF COLLEGE HONOR SOCIETIES |
| 252 | FEDERATION OF BUSINESS HONOR SOCIETIES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 406924 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 1919748 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 1 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 16 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 1 | Form8899Filed |
| Form1098 C Filed | 1 | Form1098CFiled |
| Nbr Voting Governing Body Members | 18 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 18 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 1 | LocalChapters |
| Policies Reference Chapters | 1 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES A VIEHLAND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3144325650 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 WELDON PARKWAY | AddressLine1 |
| City | MARYLAND HEIGHTS | City |
| State | MO | State |
| ZIP Code | 63043 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (20 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee |
|---|---|---|---|---|---|---|---|
| DR GEORGE E STEVENS | |||||||
| IMMEDIATE PAST PRESIDENT | 4.00 | X | X | 0 | 0 | 0 | |
| ROBERT D REID | |||||||
| PRESIDENT | 4.00 | X | X | 0 | 0 | 0 | |
| JAMES K WEEKS | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| KAREN E BOROFF | |||||||
| SECRETARY-TREASURER | 4.00 | X | X | 0 | 0 | 0 | |
| JOSEPH DIANGELO | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| SUSAN WEST ENGELKEMEYER | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| JOHN J FERNANDES | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| ELLEN HARSHMAN | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| WILLIAM C HUNTER | |||||||
| VICE PRESIDENT | 4.00 | X | X | 0 | 0 | 0 | |
| BETTY JO LICATA | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| BERNARD J MILANO | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| DENISE SMART | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| MELVIN T STITH | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| BARBARA SAINTY | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| DENISE ELBERT | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| JOYCE ELAM | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| LINDA LIVINGSTON | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| BRENDA DEWEESE LOVELL | |||||||
| DIRECTOR | 0.50 | X | 0 | 0 | 0 | ||
| MR JAMES A VIEHLAND | |||||||
| EXECUTIVE DIRECTOR | 45.00 | X | 150865 | 0 | 14890 | X | |
| MS VICKI C KLUTTS | |||||||
| ASSOCIATE EXEC. DIRECTOR | 45.00 | X | 106549 | 0 | 7500 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 257414 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 22390 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Membership Dues | 1578310 | MembershipDues |
| All Other Contributions | 412461 | AllOtherContributions |
| Total Contributions | 1990771 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| STUDENT FORUMS | 611600 | 66599 | 66599 | |
| publication revenue | 541800 | 34211 | 34211 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 100810 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 45330 | TotalRevenueColumn |
| Exclusion | $45,330 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 87661 | TotalRevenueColumn |
| Exclusion | $87,661 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 243787 | GrossSalesOfInventory |
| Cost Of Goods Sold | 116961 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 126826 | TotalRevenueColumn |
| Related Or Exempt Function Income | 126826 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2351398 | TotalRevenueColumn |
| Related Or Exempt Function Income | 193425 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 34211 | UnrelatedBusinessRevenue |
| Exclusion | $132,991 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83200 | Total |
| Program Services | 83200 | ProgramServices |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2600 | Total |
| Program Services | 2600 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 279804 | Total |
| Program Services | 244101 | ProgramServices |
| Management And General | 27533 | ManagementAndGeneral |
| Fundraising | 8170 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 510631 | Total |
| Program Services | 433978 | ProgramServices |
| Management And General | 25385 | ManagementAndGeneral |
| Fundraising | 51268 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 26324 | Total |
| Program Services | 23692 | ProgramServices |
| Management And General | 2106 | ManagementAndGeneral |
| Fundraising | 526 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 28505 | Total |
| Program Services | 25654 | ProgramServices |
| Management And General | 2281 | ManagementAndGeneral |
| Fundraising | 570 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53747 | Total |
| Program Services | 48372 | ProgramServices |
| Management And General | 4300 | ManagementAndGeneral |
| Fundraising | 1075 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17900 | Total |
| Program Services | 16110 | ProgramServices |
| Management And General | 1432 | ManagementAndGeneral |
| Fundraising | 358 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182667 | Total |
| Program Services | 164400 | ProgramServices |
| Management And General | 10699 | ManagementAndGeneral |
| Fundraising | 7568 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91030 | Total |
| Program Services | 81927 | ProgramServices |
| Management And General | 7282 | ManagementAndGeneral |
| Fundraising | 1821 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 56973 | Total |
| Program Services | 39881 | ProgramServices |
| Management And General | 16522 | ManagementAndGeneral |
| Fundraising | 570 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 42989 | Total |
| Program Services | 34391 | ProgramServices |
| Management And General | 8598 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6348 | Total |
| Program Services | 5078 | ProgramServices |
| Management And General | 635 | ManagementAndGeneral |
| Fundraising | 635 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12565 | Total |
| Program Services | 11309 | ProgramServices |
| Management And General | 1005 | ManagementAndGeneral |
| Fundraising | 251 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15690 | Total |
| Program Services | 13807 | ProgramServices |
| Management And General | 1569 | ManagementAndGeneral |
| Fundraising | 314 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PRINTING & PUBLICATIONS | 227151 | 202164 | 11358 | 13629 |
| STUDENT EDUCATIONAL PRO | 153041 | 153041 | ||
| KEY INSIGNIA/CERTIFICAT | 122699 | 122699 | ||
| STUDENT SUBSCRIPTIONS | 115967 | 115967 | ||
| FACULTY ADVANCED EDUC. | 41634 | 41634 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59889 | Total |
| Program Services | 55743 | ProgramServices |
| Management And General | 2764 | ManagementAndGeneral |
| Fundraising | 1382 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2131354 | Total |
| Program Services | 1919748 | ProgramServices |
| Management And General | 123469 | ManagementAndGeneral |
| Fundraising | 88137 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 34615 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 330876 | BOY |
| EOY | 458856 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60000 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 317545 | BOY |
| EOY | 332413 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103069 | BOY |
| EOY | 69429 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15877 | BOY |
| EOY | 19557 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 200657 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 180377 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 17277 | BOY |
| EOY | 20280 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1721859 | BOY |
| EOY | 1938288 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2566503 | BOY |
| EOY | 2873438 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165461 | BOY |
| EOY | 140461 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 165461 | BOY |
| EOY | 140461 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2341042 | BOY |
| EOY | 2732977 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 60000 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2401042 | BOY |
| EOY | 2732977 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2566503 | BOY |
| EOY | 2873438 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 0 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1610262 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1671911 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1717093 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1936048 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1990771 | CurrentTaxYear |
| Total | 8926085 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 277870 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 258285 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 402891 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 332502 | CurrentTaxYearMinus1Year |
| Current Tax Year | 310386 | CurrentTaxYear |
| Total | 1581934 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1888132 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1930196 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2119984 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2268550 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2301157 | CurrentTaxYear |
| Total | 10508019 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 1689 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8625 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11400 | CurrentTaxYear |
| Total | 21714 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 1689 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 8625 | CurrentTaxYearMinus1Year |
| Current Tax Year | 11400 | CurrentTaxYear |
| Total | 21714 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 10486305 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 41447 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 131550 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 159295 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 130362 | CurrentTaxYearMinus1Year |
| Current Tax Year | 132991 | CurrentTaxYear |
| Total | 595645 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 41447 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 131550 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 159295 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 130362 | CurrentTaxYearMinus1Year |
| Current Tax Year | 132991 | CurrentTaxYear |
| Total | 595645 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1929579 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2061746 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2279279 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2398912 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2434148 | CurrentTaxYear |
| Total | 11103664 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.94440 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.94920 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.05360 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.04990 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 200657 | OtherCostOrOtherBasis |
| Depreciation | 180377 | Depreciation |
| Book Value | 20280 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 20280 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| VANGUARD 500 INDEX TRUST | 760666 | F |
| TIAA-CREF GROWTH & INCOME FUND - RETAIL CLASS | 687435 | F |
| TIAA-CREF BOND PLUS FUND II | 490187 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 1938288 | TotalOfBookValueSecurities |
| Total Revenue | 2351398 | TotalRevenue |
| Total Expenses | 2131354 | TotalExpenses |
| Excess Or Deficit For Year | 220044 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 171891 | NetUnrealizedGLOnInvestments |
| Prior Period Adjustments | -60000 | PriorPeriodAdjustments |
| Total Adjustments | 111891 | TotalAdjustments |
| Excess Or Deficit Per FS | 331935 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 2640250 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 171891 | NetUnrealizedGainsInvestments |
| Other Revenues | 116961 | OtherRevenues |
| Revenue Not Rptd F990 | 288852 | RevenueNotRptdF990 |
| Revenue Subtotal | 2351398 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2351398 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2248315 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 116961 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 116961 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2131354 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2131354 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X: | Description of Uncertain Tax Positions Under FIN 48: | The Organization is tax-exempt as a charitable organization under Section 501(c)(3) of the Internal Revenue Code. As such, it can only be taxed on the income from any activities unrelated to its charitable purposes. There was no unrelated business taxable income in either 2010 or 2009; therefore, the statements do not include any provision for income taxes. On July 1, 2009, the Organization adopted the provisions of Financial Accounting Standards Board ("FASB") Interpretation No. 48, Accounting for Uncertainty in Income Taxes (FASB ASC 740-10 as later amended by Accounting Standards update 2009-06). Management believes that tax positions taken by the Organization regarding its tax-exempt status and unrelated business income meet the "more likely than not" criteria of the new standard. As a result, this standard had no affect on the financial statements. Management does not anticipate any significant changes in its tax positions in the near term. The Organization files an annual informational return in the U.S. federal jurisdiction. The federal informational returns of the Organization are subject to examination by the federal agencies, generally for three years after the statutory due date of the returns. |
| Cost of Goods Sold |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 1 | GrantRecordsMaintained |
Accts Actvs Out US Table AcctsActvsOutUSTable (4 entries)
| RegionRegion | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|
| Europe | PROGRAM SERVICES | Scholastic Recognition, Faculty Training Seminar, Alumni Lecture, and Scholarships | 24351 |
| NORTH AMERICA | PROGRAM SERVICES | Scholastic Recognition and Scholarships | 22362 |
| MIDDLE EAST | PROGRAM SERVICES | Scholastic Recognition | 12393 |
| EAST ASIA/PACIFIC | PROGRAM SERVICES | Scholastic Recognition and Scholarships | 43054 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 102160 | TotalAmountSpent |
Form990 Schedule F Part IV Form990ScheduleFPartIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, Part I, Line 2: Beta Gamma Sigma provides a $500 scholarship for chapters meeting certain performance criteria. If an institution chooses, they may receive the scholarship by agreeing to match the amount and naming a student who is the recipient. They acknowledge that they wish to do this with our "Confirmation of Participation" form and subsequently provide the two page application with the name of the recipient to Beta Gamma Sigma. The funds are made payable directly to the educational institution with notation that they are for the scholarship of the named student. |
| Method Used to Acccount for Expenditures: | Schedule F, Part I, Line 3: Chapters outside the U.S. are eligible to compete for the outstanding chapter awards. These range in value from $500 to $1,500. Three awards are made for $1,000 or more and honorable mention awards are given at the $500 level. Typically, 2-4 of the $500 awards are granted each year. These awards are also to be used for a scholarship for a student. Similarly to the scholarship program, the institiution provides Beta Gamma Sigma with the two page application naming the student and the funds are disbursed in a similar manner. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 0 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIP AWARDS | TypeOfGrant |
| Number Of Recipients | 157 | NumberOfRecipients |
| Amount Of Cash Grant | 83200 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Method Of Valuation | FMV | MethodOfValuation |
| Description Of Non Cash Assistance | N/A | DescriptionOfNonCashAssistance |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MR JAMES A VIEHLAND | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Base Compensation Filing Org | 150865 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 14890 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 165755 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 173079 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 2 | JOHN FERNANDES AND BRENDA LOVELL = BUSINESS RELATIONSHIP JOHN FERNANDES AND BERNARD MILANO = BUSINESS RELATIONSHIP |
| Form 990, Part VI, Section A, line 6 | Beta Gamma Sigma members are elected to a lifetime membership by the faculty of the business program where they are educated. The faculty members of Beta Gamma Sigma at the Education Institution and the current student members comprise the active chapter. Once no longer a student, a member becomes an alumni member. Beta Gamma Sigma currently has over 600,000 members. |
| Form 990, Part VI, Section A, line 7a | It is the active chapter identified in the response to the question on page 6 Part IV, Line 6, which is entitled to nominate and vote on potential members of the Board of Governors. Each of the almost 500 Chapters is entitled to one vote. Additionally, Beta Gamma Sigma has established 21 Alumni Chapters in major metropolitan areas. Membership in an Alumni Chapter is open to members residing in that geographical area. Each Alumni Chapter is also entitled to one vote. |
| Form 990, Part VI, Section A, line 7b | The Board of Governors is subject to the Board Policy Manual and the By-Laws and Articles of Incorporation. While the Board is empowered to make changes to the Board Policy Manual, the By-Laws may only be changed by vote of the Chapters of Beta Gamma Sigma. The actions of the Board are reported to the Chapters during the biennial meetings of Chapters on a formal basis and informally, during an annual meeting at which the Chapter Representatives gather. |
| Form 990, Part VI, Section B, line 11 | The draft of the Form 990 is provided to all Board Members for comment and approval. |
| Form 990, Part VI, Section B, line 12c | THE ORGANIZATION REQUIRES OFFICERS AND EMPLOYEES TO DISCLOSE ALL CONFLICTS OF INTERESTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. |
| Form 990, Part VI, Section B, line 15 | The executive committee of Beta Gamma Sigma determines compensation of the executive director and approves the recommendation of the executive director for the compensation of the associate executive director. The executive committee members have significant experience in human resource issues and access to a variety of comparable compensation data. Decisions made are recorded in the human resources files of the Society. |
| Form 990, Part VI, Section C, line 19 | The Governing documents are available on the web-site of Beta Gamma Sigma, Inc (www.betagammasigma.org). The Conflict of Interest Policy is contained within the Governing Documents of the Society. A public inspection copy of the Society's tax return (Form 990) is maintained in the offices of Beta Gamma Sigma, Inc. The audit report of the Society is also available on the web-site. |
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