Who is Beth from The Gospel According to Larry and what is their importance?

Beth is Josh's best friend with whom he has been in love with since sixth grade. In Part 1, Josh agrees to help Beth form a school study group based on Larry's website about anti-consumerism which is written by an anonymous author. Josh is bothered by the fact that Beth is dating Todd when she is so committed to her own personal development, and this leads to an argument between the friends. Though they are reconciled, Josh forgets to mention to Beth that he is Larry.