Beta Theta Pi Fraternity EIN 47-0105390 Form 990 (PDF) Claim this org

Beta Theta Pi Fraternity

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Develops principled men through intellectual excellence, moral conduct, and responsible citizenship. For fiscal year 2025 it reported $811K in revenue, $762K in expenses, and $198K in net assets.Pt I

Type
Mutual-benefit / member-serving · Nonprofit
Location
Lincoln, NE
Website
www.beta.org
Filings
5 on file (2020–2025)
Revenue
$811KFY2025
Expenses
$762K
Net assets
$198K
People
12
Filings
5
Updates
0
More identity details & actions ⌄
EIN  47-0105390 Mutual-benefit / member-serving Lincoln, NE
Form 990 (PDF)
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Size
$100K–1M
What they do
Develops principled men through intellectual excellence, moral conduct, and responsible citizenship.
Leadership
Ryan Beavers · Risk Manager
Money in and out
$811K revenue, $762K expenses
Bottom line
+6% surplus margin
Reported financial activity · FY2025
Total revenue
$811K
Pt VIII · Ln 12
Total expenses
$762K
Pt IX · Ln 25
Net assets
$198K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $49K
Surplus margin
+6%
revenue over expenses, this year▼ -52% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$811K
FY2025▲ +19%
Expenses
$762K
FY2025▲ +28%
Total assets
$234K
FY2025▲ +26%
Total liabilities
$36K
FY2025+0.10%
Total revenue
$811K
Pt VIII · Ln 12
Total expenses
$762K
Pt IX · Ln 25
Net assets
$198K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$49K
Total assetsPt X · Ln 16$234K
Program-expense ratioPt IX · col B0%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 411

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBeta Theta Pi Fraternity
EINHdr · item D47-0105390
Principal addressHdr · item CLincoln, NE
WebsiteHdr · item Jwww.beta.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNE
Exempt statusHdr · item I501(c)(7) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFFeb 1941

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a11
Independent voting membersPt VI · Ln 1b11
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Risk Manager
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Pledge Educa
$0Pt VII · Sec A
Recruitment
$0Pt VII · Sec A
Scholarship
$0Pt VII · Sec A
Alumni Relat
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2024.
01

Fraternity Program

Greek system, monitored by the national fraternity at the university of nebraska-lincoln and alumni. Approximately 70 members live in the fraternity house and go to school full-time.

Pt IX · col B

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Statement of Revenue

Part VIII
Program service revenue100%$811K
Investment income$13
Total revenueLn 12$811K

Balance Sheet

Part X · end of year
CashLn 1$217K
Total assetsLn 16$234K
Total liabilitiesLn 26$36K
Total net assetsLn 32$198K
Months of cash on handcomputed3.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $217K · Operating expenses/yr $762K
3.4 months
Where the money goes
Program services
Program services $0 · Total expenses $762K
not reported
Management & General
Management & general $0 · Total expenses $762K
not reported
Fundraising
Fundraising $0 · Total expenses $762K
not reported
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $811K
0%
Government reliance
Government grants — · Total revenue $811K
Earned-income share
Program service revenue $811K · Total revenue $811K
100%
Investment reliance
Investment income $13 · Total revenue $811K
<0.01%
Program self-sufficiency
Program service revenue $811K · Total expenses $762K
106%
Growth & trend
Revenue growth (YoY)
This year $811K · Prior year $683K
+19%
Revenue CAGR
FY2019 $616K · FY2024 $811K
+6%
Net-asset trend (YoY)
End of year $198K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $811K · Expenses $762K
+6%
Liabilities-to-Assets
Total liabilities — · Total assets $234K
Net-asset ratio
Net assets $198K · Total assets $234K
85%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $234K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Ryan Beavers · Reported title RISK MANAGER · Highest reported compensation $0 · Total expenses $762K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $15K · Total expenses $762K
2%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Overhead ratio 0%
Revenue growth 19%
Legal fee ratio 2%
Accounting fee ratio 0.10%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$811K revenue · viewing · ⤓ 990 PDF
FY2024$683K revenue · ⤓ 990 PDF
FY2023$672K revenue · ⤓ 990 PDF
FY2022not on file
FY2021$488K revenue · ⤓ 990 PDF
FY2020$616K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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