2025-03-28T11:22:21-05:00 2024-05-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2023-06-01 863173707 930 LEM MORRISON DRIVE AUBURN 930L 5135237591 5134 BONHAM ROAD OXFORD OH 45056 JEFF RUNDLE CEO 5135237591 2025-03-27 1 0 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-03-27 2023 2025-03-06 01:10:19Z JEFF RUNDLE 5134 BONHAM ROAD OXFORD OH 45056 163675 0 X X 2021 OH TO HOLD PROPERTY UTILIZED BY BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION. 3 3 0 0 0 0 0 0 130300 163675 0 0 0 0 130300 163675 0 0 0 0 0 0 0 0 0 155409 145134 155409 145134 -25109 18541 454190 452046 476007 455322 -21817 -3276 TO HOLD PROPERTY UTILIZED BY BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION. 0 0 TO HOLD PROPERTY UTILIZED BY BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 5135237591 5134 BONHAM ROAD OXFORD OH 45056 AUSTIN MARPLE PRESIDENT 1.00 39.00 X X 0 25608 1024 DAN FOGLE TREASURER 1.00 1.00 X X 0 0 0 JOE BUDDE SECRETARY 1.00 1.00 X X 0 0 0 JEFF RUNDLE CHIEF EXECUTIVE OFFICER 1.00 39.00 X 0 234141 61742 URI ORMSBY END 1223 CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 103769 55284 0 363518 118050 0 0 1 0 0 MEMBER RENTAL INCOME 531110 163675 163675 163675 163675 163675 0 0 8400 129 250 120 82871 1435 17510 34419 145134 534029 81983 454190 452046 454190 452046 433453 417513 42554 37809 476007 455322 X -21817 -3276 -21817 -3276 454190 452046 18541 0 X X 0 1 X 1 0 21357014 297413 3234680 944800 23944307 22560825 177247 -310365 1070693 21357014 23374486 412351 -380239 845773 22560825 17551390 315644 6481884 974432 23374486 18792486 133948 -563689 811355 17551390 0.27431 0.50036 0.22533 0 1 1 534029 81983 452046 452046 SECURITY DEPOSITS 12500 DUE TO RELATED PARTIES 25309 37809 X PART V, LINE 4: THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUND AND FUNDS DESIGNATED BY THE GOVERNING BODY TO FUNCTION AS ENDOWMENTS (BOARD-DESIGNATED ENDOWMENT FUNDS). THE FOUNDATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS AND OTHER ITEMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED ENDOWMENT FUNDS THE FOUNDATION MUST HOLD IN PERPETUITY OR FOR DONOR-SPECIFIED PERIODS, AS WELL AS THOSE OF BOARD-DESIGNATED ENDOWMENT FUNDS. UNDER THE FOUNDATION'S POLICIES, ENDOWMENT ASSETS ARE INVESTED IN A MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EXCEED THE NEED FOR INCOME TO FUND GRANTS THAT SUPPORT SCHOLARSHIPS AND LEADERSHIP PROGRAMMING WHILE ASSUMING LEVELS OF INVESTMENT RISK BASED ON EACH ENDOWMENT'S RISK TOLERANCE AND TIME HORIZON. PART X, LINE 2: THIS ORGANIZATION IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS AS A SUBSIDIARY OF BETA THETA PI GENERAL FRATERNITY HOUSING CORPORATION. THE FOLLOWING IS THE INCOME TAX DISCLOURE FROM THOSE FINANCIAL STATEMENTS. THE FRATERNITY, GFHC, AND BAIRD ARE NOT-FOR-PROFIT ORGANIZATIONS THAT ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (7) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE CONSOLIDATED FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS A SECTION 501(C)(7) ORGANIZATION, THE INCOME TAX EXEMPTION IS ON ALL INCOME EXCEPT UNRELATED BUSINESS INCOME. AN UNRELATED TRADE OR BUSINESS OF AN EXEMPT ORGANIZATION IS ANY TRADE OR BUSINESS WHICH IS NOT SUBSTANTIALLY RELATED TO THE EXERCISE OR PERFORMANCE FOR ITS EXEMPT PURPOSE. INCOME EARNED FROM NON-MEMBERS IS RECOGNIZED AS UNRELATED BUSINESS INCOME TO THE EXTENT SUCH INCOME IS NOT SET ASIDE FOR CHARITABLE AND EDUCATIONAL PURPOSES. INCOME THAT IS PROPERLY SET ASIDE MUST BE USED FOR THE QUALIFYING PURPOSED OUTLINED IN THE SET ASIDE RESOLUTION. THE OUTSTANDING BALANCE OF FUNDS SET ASIDE AS OF MAY 31, 2024 AND 2023 WAS $492,482 AND $400,159, RESPECTIVELY. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION 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 ORGANIZATION, AND HAS CONCLUDED THAT AS OF MAY 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. 0 0 0 JEFF RUNDLE CHIEF EXECUTIVE OFFICER 0 234141 0 0 0 0 0 17700 0 44042 0 295883 0 0 URI ORMSBY END 1223 CHIEF FINANCIAL OFFICER 0 103769 0 0 0 0 0 10823 0 44461 0 159053 0 0 PART I, LINE 3 COMPENSATION IS PAID BY A RELATED ORGANIZATION, BETA THETA PI FRATERNITY. THE BOARD OF TRUSTEES OF THE BETA THETA PI FRATERNITY, THROUGH THE GENERAL SECRETARY, CONDUCTED AN ANNUAL PERFORMANCE AND COMPENSATION REVIEW FOR THE CEO BASED UPON THE TERMS OF THE CEO'S EMPLOYMENT CONTRACT. THE TRUSTEES REVIEWING THE EXECUTIVE COMPENSATION WERE NOT RELATED TO ANY OTHER TRUSTEE OR EXECUTIVE BY FAMILY OF BUSINESS CONNECTION. THE BOARD ANNUALLY REVIEWS OTHER PEER ORGANIZATIONS' 990S TO DETERMINE COMPENSATION FOR THE CEO. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION SHALL BE BETA THETA PI GENERAL FRATERNITY HOUSING CORPORATION, AN NON PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(7). NON-VOTING MEMBERS INCLUDE MEMBERS IN GOOD STANDING OF BETA THETA PI FRATERNITY, LOCAL HOUSE CORPORATIONS OF BETA THETA PI FRATERNITY, AND ALL TENANTS OF ENTITY PROPERTY. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER REVIEWS THE FORM 990 AND EMAILS IT TO THE REMAINDER OF THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. IF A CONFLICT OCCURS, THE INDIVIDUALS RECUSE THEMSELVES FROM VOTING ON THE ISSUE. NO CONFLICTS WERE NOTED FOR THE CURRENT YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF TRUSTEES OF BETA THETA PI FRATERNITY EXECUTED AN EMPLOYMENT AGREEMENT WITH THE CEO IN 2021 AND IT IS REVIEWED ANNUALLY. THE TRUSTEES EVALUATE COMPENSATION AND BONUS ANNUALLY AGAINST INDUSTRY AND PEER BENCHMARKS TO ENSURE THAT COMPENSATION IS REASONABLE AND COMPARABLE WITHIN THE INDUSTRY. THE BOARD MEMBERS REVIEWING THE CEO COMPENSATION WERE NOT RELATED TO THE CEO BY FAMILY OR BUSINESS CONNECTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 219 CHURCH STREET 5134 BONHAM RD OXFORD OH 45056 833460457 TITLE HOLDING COMPANY OH 501(C)(2) BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION 1 BAIRD FUND CORPORATION 5134 BONHAM RD OXFORD OH 45056 883732510 TITLE HOLDING COMPANY OH 501(C)(2) BETA THETA PI FRATERNITY 1 BETA THETA PI FOUNDATION 5134 BONHAM RD OXFORD OH 45056 316050515 FUNDRAISING OH 501(C)(3) LINE 7 0 BETA THETA PI FRATERNITY 5134 BONHAM RD OXFORD OH 45056 310531047 PROMOTE AND DEVELOP INTELLECT AND CULTURE OH 501(C)(7) 0 BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION 5134 BONHAM RD OXFORD OH 45056 823026729 FRATERNITY HOUSING CORPORATION OH 501(C)(7) BETA THETA PI FRATERNITY 1 STAFF PROPERTIES OXFORD 5134 BONHAM RD OXFORD OH 45056 833408534 TITLE HOLDING COMPANY OH 501(C)(2) BETA THETA PI GENERAL FRATERNITY HOUSE CORPORATION 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0