FURP.ORG / PUBLIC DATA EXPLORER

BETA SIGMA BUILDING CORP OF DELTA GAMMA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BETA SIGMA BUILDING CORP OF DELTA GAMMA (EIN 52-6053882)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-29
IRS object ID
202601199349301815
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)
Return2026-04-29T14:48:34-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN526053882EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Beta Sigma Building Corporation of Delta GammaBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Amanda ReymannInCareOfNm
Business Name ControlBETABusinessNameControlTxt
Phone6144818169PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13250 Riverside DriveAddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAMANDA REYMANNPersonNm
Person TitleDirector of Housing OperationsPersonTitleTxt
Phone6144818169PhoneNum
Signature2026-04-29SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUANITA ESPINOZAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13250 Riverside DriveAddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$422,035GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1945FormationYr
Legal Domicile StateMDLegalDomicileStateCd
Activity Or MissionProvide a suitable social environment for collegiate members.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$4,451TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$3,451NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$300,906PYProgramServiceRevenueAmt
CY Program Service Revenue$402,404CYProgramServiceRevenueAmt
PY Investment Income$8,014PYInvestmentIncomeAmt
CY Investment Income$4,451CYInvestmentIncomeAmt
CY Other Revenue$15,180CYOtherRevenueAmt
PY Total Revenue$308,920PYTotalRevenueAmt
CY Total Revenue$422,035CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$422,558PYOtherExpensesAmt
CY Other Expenses$453,781CYOtherExpensesAmt
PY Total Expenses$422,558PYTotalExpensesAmt
CY Total Expenses$453,781CYTotalExpensesAmt
PY Revenues Less Expenses-$113,638PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$31,746CYRevenuesLessExpensesAmt
Total Assets BOY$691,714TotalAssetsBOYAmt
Total Assets EOY$659,968TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$691,714NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$659,968NetAssetsOrFundBalancesEOYAmt
MissionProvide a suitable social environment for collegiate members.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$453,781ExpenseAmt
DescOperation of facility for members.Desc
Total Program Service Expenses$453,781TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonAmanda ReymannPersonNm
Phone6144818169PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13250 Riverside DriveAddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JUANITA ESPINOZA
PRESIDENT10.000.00Yes (X)Yes (X)$0$0$0
KILEY BARONE
VICE PRESIDENT10.000.00Yes (X)Yes (X)$0$0$0
VALERIE ESPINOZA
DIRECTOR5.000.00Yes (X)$0$0$0
CIARA FLORES
SECRETARY10.000.00Yes (X)Yes (X)$0$0$0
SAMANTHA AMEY
DIRECTOR5.000.00Yes (X)$0$0$0
Amanda Reymann
Director of Housing Operations0.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
GILL GRILLING COMPANY
PO BOX 2099RestonVA20195CATERING$118,853
UNIVERSITY OF MARYLAND
3972 CAMPUS DRIVECollege ParkMD20742RENT$175,145
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM SERVICE REVENUEDesc
Business721310BusinessCd
Total Revenue Column$402,404TotalRevenueColumnAmt
Related Or Exempt Func Income$402,404RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$402,404TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,451TotalRevenueColumnAmt
Unrelated Business Revenue$4,451UnrelatedBusinessRevenueAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$15,180RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$15,180RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,180TotalRevenueColumnAmt
Related Or Exempt Func Income$15,180RelatedOrExemptFuncIncomeAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$422,035TotalRevenueColumnAmt
Related Or Exempt Func Income$417,584RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$4,451UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,320TotalAmt
Program Services$4,320ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$13,003TotalAmt
Program Services$13,003ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$104TotalAmt
Program Services$104ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,364TotalAmt
Program Services$5,364ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$389,124TotalAmt
Program Services$389,124ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,500TotalAmt
Program Services$1,500ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$28,658TotalAmt
Program Services$28,658ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$6,200TotalAmt
Program Services$6,200ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTAXESFEESDesc
Total$5,508TotalAmt
Program Services$5,508ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$453,781TotalAmt
Program Services$453,781ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$318,754EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$541,408BOYAmt
EOY$211,952EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$1,540EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$4,613EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$542,400LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$419,291LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$150,306BOYAmt
EOY$123,109EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$691,714BOYAmt
EOY$659,968EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$691,714BOYAmt
EOY$659,968EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$691,714BOYAmt
EOY$659,968EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$691,714BOYAmt
EOY$659,968EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$31,746ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$493,419OtherCostOrOtherBasisAmt
Depreciation$370,310DepreciationAmt
Book Value$123,109BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$48,981OtherCostOrOtherBasisAmt
Depreciation$48,981DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$123,109TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Members or stockholder classes and rights Part VI line 6Per the bylaws, all collegiate members are automatically Class B members. Members of any other Delta Gamma chapter may become Class C members by paying the applicable house corporation fee.
Member election for additional members Part VI line 7aAll members are invited to attend the annual meeting where they are able to vote on the election of directors.
Governing body decisions Part VI line 7bThe sale or purchase of chapter facilities or a lien on chapter facilities, the election of directors, and the changes to the bylaws or articles of incorporation, require a majority vote of the membership in attendance at the annual meeting or a special meeting called for the purpose of voting on any of these items.
Form 990 governing body review Part VI line 11The Board of Directors receives and reviews a copy of Form 990 prior to filing.
Conflict of interest policy compliance Part VI line 12cThe Board of Directors annually reviews conflicts, if applicable, and addresses individually if necessary.
Governing documents etc available to public Part VI line 19All governing documents and written policies are on file at Delta Gamma Executive Offices, in care of the Fraternity Housing Corporation staff. These documents are available for review by written requests. Requests can be submitted by USPS mail or fax and responses will be given via mail, fax, or email as requested.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BETA SIGMA CHAPTER OF DELTA GAMMA FBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13250 RIVERSIDE DRAddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43221ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesSORORITYPrimaryActivitiesTxt
Legal Domicile StateMDLegalDomicileStateCd
Exempt Code Section501C7ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd