Building Corporation of Beta Eta Chapter of Delta (EIN 746068880) - Form 990 Financial Analysis & Trantor Score

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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

1939

Legal Domicile

Principal Officer

BARBARA GARRETT

Tax Period

2022-07-01 to 2023-06-30

Building Corporation of Beta Eta Chapter of Delta, founded in 1939, is a small nonprofit in the Education sector that reported $851K in total revenue in fiscal year 2022. Revenue decreased 15% compared to the prior year. Net assets of $2.4M represent 34 months of operating reserves.

Mission

Provide a suitable social environment for collegiate members.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $841,989

Investment Income $8,023

Other Revenue $1,220

TOTAL REVENUE $851,232

Expense Breakdown

Grants Paid $0

Salaries & Benefits $61,869

Fundraising Expenses $0

Program Expenses $858,343

Other Expenses $796,474

TOTAL EXPENSES $858,343

Year-over-Year Comparison

	2022	2021	Change
Revenue	$851,232	$998,918	-0.1%
Expenses	$858,343	$816,277	+0.1%
Net Income	$-7,111	$182,641	-1.0%

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

Volunteers

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
MEGAN GREEN	DIRECTOR	5.00	Director	$0	$0	$0
CHRISTI EASTHAM	DIRECTOR	5.00	Director	$0	$0	$0
CATHERINE LIGON	DIRECTOR	5.00	Director	$0	$0	$0
SHANNON SMITHSON	DIRECTOR	5.00	Director	$0	$0	$0
MOLLIE MCDONNOLD	EMPLOYMENT COMMITTEE CHAIR	5.00	Director	$0	$0	$0
ELIZABETH BRADBURY	DIRECTOR	5.00	Director	$0	$0	$0
SHERIDAN CONKLIN	DIRECTOR	5.00	Director	$0	$0	$0
BARBARA GARRETT	PRESIDENT	10.00	Officer Director	$0	$0	$0
REBECCA GEYER	TREASURER	10.00	Officer Director	$0	$0	$0
MEREDITH DICK	SECRETARY	10.00	Officer Director	$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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$851,232	$858,343	$2,473,608	$-7,111
2022	$998,918	$816,277	$2,501,939	$182,641
2021	$614,497	$703,956	$2,337,069	$-89,459

Building Corporation of Beta Eta Chapter of Delta