2021-04-07T12:28:13-05:00 2020-05-31 363990892 Capin Crouse LLP 55 Shuman Blvd Suite 300 Naperville IL 60563 990 2019-06-01 410795255 Oak Hills Fellowship OAKH 2187518670 1600 Oak Hills Road SW Bemidji MN 56601 Dr Martin D Giese President 2187518670 2021-04-07 Ted R Batson Jr P00721951 6306829797 2019 2022-09-23 18:48:47Z Oak Hills Christian College Dr Martin D Giese 1600 Oak Hills Road SW Bemidji MN 56601 3212743 0 X www.oakhills.edu X 1926 MN Biblically centered higher education developing students for career and life long service. 7 7 122 79 0 0 861762 1265153 1858878 1689577 42392 49597 82353 60470 2845385 3064797 430889 504738 0 0 1834978 1790665 0 0 211067 1309256 1305808 3575123 3601211 -729738 -536414 8348252 7768333 2586719 2517328 5761533 5251005 X In cooperation with God and the Body of Christ, our mission is the personal development of individuals toward Christian maturity through Biblical evangelism, education, and service. Toward this end, Oak Hills Fellowship is a regional and interdenominational center serving the Body of Christ and ministering to the world. 0 0 2257160 465244 1561868 Oak Hills Christian College - Education and training for the Christian worker. Oak Hills Christian College provides biblically centered higher education which contributes to growth in Christ-likeness and prepares students for effective service in their homes, careers, churches and communities. The school currently serves traditional students and on-line students. Through core curriculum requirements, Oak Hills students contribute an estimated 10,000 volunteer hours annually to local nonprofit organizations, churches and ministries. Oak Hills employed almost forty percent of the student body who served in various departments including House-keeping, Maintenance, Food Service, Admissions, Advancement and Alumni Relations. 356914 27534 147649 Camp Oak Hills -Camp Oak Hills offers Bible-based training and spiritual enrichment, outdoor sports development and experiences, and character development for approximately 500 youth and adults through summer camps and year-round retreats.Much of the summer staff positions such as counseling, food service, and program activities are filled by Oak Hills Christian College students. Camp Oak Hills also hosts Native American youth camps to further proclaim Christ's truth, provide healthy,outdoor experiences, and Biblical mentorship. During fall, spring, and winter, Camp Oak Hills hosts and programs both youth and adult weekend retreats and one-day events.Oak Hills Christian College Conferences and Retreats -During the summer months, our campus is used for Oak Hills conferences sponsored by our Church Ministries department and by outside groups for family reunions, weddings, church groups, etc. 232987 11960 32100 Center for Indian Ministries (CIM)- Education and mission training for Native Americans.Oak Hills has unique placement between three Indian Reservations: White Earth, Leech Lake and Red Lake. The purpose of Center for Indian Ministries (CIM) is to minister among Native American people with a focus on biblical discipleship and building the church. We fulfill this purpose through the residential discipleship training program of Mokahum Ministry Center, through the reservation-based leadership development classes of the BUILD program, through the United in Christ regional and national conferences, and through local church ministry. The missionaries of CIM ultimately seek to glorify God as we serve Him in the context of Native American communities. 2847061 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 1 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 124 0 1 122 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CO KY MI MN WA X Bruce Kaehne 2187518670 1600 Oak Hills Road SW Bemidji MN 56601 Martin D Giese President 40.00 X 61730 0 25565 Bruce Kaehne Senior Accountant 40.00 X 60000 0 0 Gary Siefers Board Chair 1.50 X X 0 0 0 Jeff Vogel Board Vice Chair 1.50 X X 0 0 0 Bea Daggett Board Secretary 1.50 X X 0 0 0 LaVon Dennistoun Board Treasurer 1.50 X X 0 0 0 Scott Anderson Board Member 1.50 X 0 0 0 D'Wana Carroll Board Member 1.50 X 0 0 0 Bill Oakes Board Member 1.50 X 0 0 0 Mike Hetten Board Member (part year) 1.50 X 0 0 0 121730 0 25565 0 0 0 0 0 324884 940269 900 1265153 Tuition 900099 1196418 1196418 Housing 900099 301774 301774 Camps & Conferences 900099 147649 147649 Mission Ministries 900099 32100 32100 Facilities 900099 11636 11636 1689577 49597 49597 34490 26060 8430 8430 144380 121886 22494 22494 29546 29546 29546 3064797 1741617 0 58027 504738 504738 191034 17193 168110 5731 1498473 1276172 74143 148158 101158 82069 9982 9107 40927 40927 5061 5061 99773 86271 13239 263 32266 8920 23346 151390 52725 70999 27666 11705 11705 191109 181173 9378 558 38996 29968 5619 3409 8613 7349 1175 89 119978 67369 44701 7908 279996 271071 8925 74400 61275 13125 Repairs and maintenance 77162 69501 7661 Ministry expenses 66039 65272 767 Student activities 27754 26333 1421 80639 39662 33566 7411 3601211 2847061 543083 211067 542793 186152 195501 173423 89462 87007 25841 17730 9570419 3051022 6777433 6519397 440085 501666 276476 282297 661 661 8348252 7768333 175572 150190 72199 39369 2338448 2279554 47715 500 500 2586719 2517328 X 4440607 3817472 1320926 1433533 5761533 5251005 8348252 7768333 -536414 25886 0 X 0 1 X 1 1 1 X 1432269 2150164 1159778 861762 1265153 6869126 1432269 2150164 1159778 861762 1265153 6869126 1574557 5294569 16374 10145 24187 21909 49597 122212 103480 67006 47527 53076 64036 335125 7326463 10695016 0.72270 0.67750 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Event Income - 2015 Amount: $ 35,953. 2016 Amount: $ 34,149. 2017 Amount: $ 22,958. 2018 Amount: $ 34,180. 2019 Amount: $ 34,490. Misc income - 2015 Amount: $ 45,962. 2016 Amount: $ 32,857. 2017 Amount: $ 24,569. 2018 Amount: $ 18,896. 2019 Amount: $ 29,546. Gain on proceeds from insurance - 2015 Amount: $ 21,565. Schedule A, Part II: The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 747977 5130 60409 25185 1000 787331 708697 4607 55073 19400 1000 747977 627807 15292 90355 23757 1000 708697 589961 4849 53408 19411 1000 627807 662363 13834 -58509 26727 1000 589961 1.00000 0 0 935001 935001 7793602 2488603 5304999 645154 446058 199096 196662 116361 80301 6519397 Deposit agreements 500 500 2799645 25886 147946 173832 2625813 5061 433923 438984 3064797 3310173 147946 147946 3162227 5061 433923 438984 3601211 Part V, Line 4: Endowment earnings are intended for scholarships, maintenance of a prayer chapel, board project, student debt forgiveness, and Native American ministry. Earnings are entered as donor-restricted assets until used for the intended purpose. Part V, lines 2a-2c In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 5/31/2020. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions Part XI, Line 2d - Other Adjustments: Fundraising expenses 26,060. Cost of goods sold 121,886. Part XI, Line 4b - Other Adjustments: Scholarships/Tuition Assistance 433,923. Part XII, Line 2d - Other Adjustments: Fundraising expenses 26,060. Cost of goods sold 121,886. Part XII, Line 4b - Other Adjustments: Scholarships/Tuition Assistance 433,923. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Schedule E, Part I, Line 3 The organization publicizes its racially nondiscriminatory policy on the homepage of their website. This policy was posted on the homepage for the full fiscal year. Schedule E, Part I, Line 6 The school receives governmental assistance from the US Department of Education and the state of Minnesota in the form of student grants, work study, and family education loans. The school also received funds through the Paycheck Protection Program administered by the Small Business Administration under the CARES Act. Peach Sales - Camp 34490 34490 26060 34490 34490 26060 26060 8430 1 Scholarships 143 473417 CARES act student aid 59 31321 Part I, Line 2: All Oak Hills Christian College scholarships are monitored by the Financial Aid Office with attention given to the criteria set forth for each award as well as the student's enrollment status. The scholarships are applied directly to the student accounts. Camp scholarship assistance is available for campers whose families are financially unable to send their children to camp. The camper must be registered with a $25 deposit and submit a scholarship request form. The amount of scholarship requested will be applied to the camper's registration fee. A camper may request only one scholarship per calendar year. CIM(MMC) scholarships are awared based upon student need. Form 990, Part I, Item C DBA: Camp Oak Hills DBA: Mokahum Ministry Center DBA: Center for Indian Ministries Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and reviewed in detail by the Senior Accountant. A draft copy of the Form 990 is distributed to all Board members to review. The Board approves the 990 after any corrections are made. It is then submitted to the IRS. Form 990, Part VI, Section B, line 12c The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. The Central Office and/or Office Administrator reviews the President's statement. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 Line 15a - The compensation package for the President was set by the Board using comparable data from the Association for Biblical Higher Education (ABHE) and local data from the Department of Employment and Economic Development (DEED) for the State of Minnesota. The approval process is documented in the Board minutes. Line 15b - The compensation package for the Senior Accountant was set by the President and CFO using comparable data from the Association for Biblical Higher Education (ABHE), Association of Business Administrators of Christian Colleges (ABACC), and local data from the Department of Employment and Economic Development (DEED) for the State of Minnesota. Documentation is contained in the hiring committee files. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Mokahum Training Center LLC 1600 Oak Hills Road SW Bemidji MN 56601 Discipleship Training Center MN 29300 217500 Oak Hills Fellowship