BETA THETA CHAPTER OF SIGMA NU BUI… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1923

Legal Domicile

Principal Officer

MAX COBLENTZ

Phone

3348877022

Tax Period

2024-08-01 to 2025-07-31

BETA THETA CHAPTER OF SIGMA NU BUILDING ASSOCIATION, founded in 1923, is a micro nonprofit that reported $41K in total revenue in fiscal year 2024.

Mission

OWNS THE HOUSE OF BETA THETA CHAPTER OF SIGMA NU FRATERNITY. IS RESPONSIBLE FOR MORTGAGE PAYMENTS ON THE HOUSE, AS WELL AS VARIOUS EXPENSES, INCLUDING REPAIRS AND MAINTENANCE.

Program Service Accomplishments

Program 1

MAINTAINS FRATERNITY HOUSE AND ACTIVITIES RELATED TO OWNERSHIP OF THE HOUSE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $36

Other Revenue $41,216

TOTAL REVENUE $41,252

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $0

TOTAL EXPENSES $0

Year-over-Year Comparison

	2024	2023	Change
Revenue	$41,252	$40,975	+0.0%
Expenses	N/A	N/A	N/A
Net Income	N/A	$40,975	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAX COBLENTZ	PRESIDENT	2.00	Officer	$0	$0	$0
BEN LEAVER	TREASURER	2.00	Officer	$0	$0	$0
JIM SPRAYBERRY	VP/SECRETARY	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$41,252	No data	$800,714	No data
2024	$40,975	No data	$843,864	No data
2023	$42,154	No data	$884,849	No data
2022	$23,324	No data	$921,031	No data
2021	$58,942	No data	$972,556	No data
2020	$51,011	No data	$983,446	No data
2019	$27,526	No data	$982,077	No data
2018	$7,704	No data	$1,017,982	No data

BETA THETA CHAPTER OF SIGMA NU BUILDING ASSOCIATION