2018-05-14T14:44:34-05:00 2017-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-07-01 350935587 BETHEL COLLEGE INC % DAVID ARMSTRONG BETH 5748077221 1001 BETHEL CIRCLE MISHAWAKA IN 46545 DAVID ARMSTRONG VP FOR BUS. AFFAIRS 5748077700 2018-05-15 true Lauren R Denton P01571860 2604604000 2016 2022-09-23 18:48:47Z DR GREGG CHENOWETH 1001 BETHEL CIRCLE MISHAWAKA IN 46545 47857024 false X WWW.BETHELCOLLEGE.EDU 1947 IN BETHEL COLLEGE PROVIDES LIBERATING ACADEMIC AND CO-CURRICULAR PROGRAMS TO CHALLENGE THE MIND, ENLARGE THE VISION AND EQUIP THE WHOLE PERSON FOR LIFELONG SERVICE. 20 18 1083 100 468973 5130072 2533424 39134497 38493500 320394 406847 319077 481966 44904040 41915737 12312659 12425642 0 0 17960143 17852368 0 0 1363702 12373381 11465712 42646183 41743722 2257857 172015 52562824 48573900 29593733 23977050 22969091 24596850 X CHALLENGING ACADEMIC COURSES, STUDY ABROAD PROGRAMS, INTERNSHIPS, SHORT-TERM MISSION EXPERIENCES, AND LOCAL SERVICE OPPORTUNITIES ARE A FEW OF THE WAYS BETHEL COLLEGE PREPARES ITS STUDENTS FOR THEIR CALLING AND CAREER AND TO BE AMBASSADORS FOR CHRIST IN THE WORLD. FOUNDED IN 1947, BETHEL IS AN ACCREDITED EVANGELICAL CHRISTIAN COLLEGE OF THE ARTS AND SCIENCES OFFERING MORE THAN 50 AREAS OF STUDY. SOME OF THE ACHIEVEMENTS OF STUDENTS GRADUATING FROM BETHEL'S PROGRAMS INCLUDE DOUBLE THE NATIONAL AVERAGE MEDICAL SCHOOL ACCEPTANCE RATE, 100% JOB PLACEMENT RATE IN NURSING, AND 99% JOB PLACEMENT RATE IN MUSIC EDUCATION. false false 36044464 12425642 38511467 BETHEL COLLEGE PROVIDED EDUCATIONAL SERVICES TO APPROXIMATELY 1,500 STUDENTS DURING THE 2016/2017 ACADEMIC YEAR. THIS INCLUDES OVER FIFTY (50) ACADEMIC PROGRAMS, AWARDING BOTH GRADUATE AND UNDERGRADUATE DEGREES. 36044464 true true false false false false false false false true true false false true true false true false true true true false false false true false false false true true true false false false false false false false false true false true false false false false true false false false true 2241 0 1083 true true true false false false false true true false false false false X 20 18 false false false false false false false true true false false true true true true true false true true false IN X DAVID ARMSTRONG 5748077700 1001 BETHEL CIRCLE MISHAWAKA IN 46545 MELINDA BROWN TREASURER & FINANCE CHAIR 1.0 0.0 X X 0 0 0 SAM DAVENPORT TRUSTEE 1.0 0.0 X 0 0 0 JUDITH DAVIS TRUSTEE 1.0 0.0 X 0 0 0 DAVID ENGBRECHT TRUSTEE 1.0 0.0 X 0 0 0 RICHARD FELIX TRUSTEE 1.0 0.0 X 0 0 0 JOHN GARDNER TRUSTEE 1.0 0.0 X 0 0 0 JOSHUA GREGORY TRUSTEE 1.0 0.0 X 0 0 0 KAROL GRIFFIN BOARD SECRETARY 1.0 0.0 X X 0 0 0 BRIAN HAMIL BOARD CHAIR 1.0 0.0 X 0 0 0 GREG HARTMAN TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM HOSSLER TRUSTEE 1.0 0.0 X 0 0 0 STEVE JONES TRUSTEE 1.0 0.0 X 0 0 0 ERIC KINSMAN TRUSTEE 1.0 0.0 X 0 0 0 RANDALL LEHMAN BOARD VICE CHAIR 1.0 0.0 X X 0 0 0 KATHY ROGERS TRUSTEE 1.0 0.0 X 0 0 0 ARNOLD SALLIE TRUSTEE 1.0 0.0 X 0 0 0 JIMMY SANTIAGO TRUSTEE 1.0 0.0 X 0 0 0 RICKARDO TAYLOR SR TRUSTEE 1.0 0.0 X 0 0 0 JERRY THACKER TRUSTEE 1.0 0.0 X 0 0 0 LEROY TROYER TRUSTEE 1.0 0.0 X 0 0 0 DAVID ARMSTRONG VP FOR BUSINESS SERVICES 40.0 0.0 X 74489 0 54611 BARBARA BELLEFEUILLE VP-ACADEMIC SERVICES 40.0 0.0 X 117513 0 20199 GREGG CHENOWETH PRESIDENT 40.0 0.0 X 201707 0 69383 RICHARD MUNROE VP-INSTITUTIONAL ADVANCEMENT 40.0 0.0 X 117806 0 35054 SHAWN HOLTGREN VP - STUDENT DEVELOPMENT 40.0 0.0 X 80623 0 20439 TONI PAULS VP - ADULT & GRADUATE STUDIES 40.0 0.0 X 99007 0 26865 691145 0 226551 3 false true false SODEXO INC AFFILIATES 4880 PAYSHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 2400897 WEIGAND CONSTRUCTION 7808 HONEYWELL DRIVE FORT WAYNE IN 46825 CONSTRUCTION SERVICE 498323 AKADEMOS INC 200 CONNECTICUT AVE 28 NORWALK CT 06854 TEXT BOOKS-STUDENTS 167959 JENZABAR INC PO BOX 845939 BOSTON MA 02284 IT SERVICES 166500 CARDINAL BUSES INC PO BOX 59 MIDDLEBURY IN 46540 TRANSPORTATION 149586 8 16493 71000 2445931 93090 2533424 TUITION AND FEES 611710 31067154 31067154 RESIDENCE HALLS 611710 5579084 5579084 OTHER PROGRAM REVENUE 611710 1847262 1847262 38493500 166064 166064 0 0 0 0 0 6048604 5807821 240783 240783 240783 4921 16493 9895 -4974 -4974 0 0 0 141538 123571 17967 17967 CONFERENCE SERVICES 611710 468973 468973 468973 41915737 38511467 468973 401873 0 12425642 12425642 0 0 984055 384481 409452 190122 136637 114713 18643 3281 11588375 9728928 1581161 278286 202377 170472 28362 3543 3806318 3197307 456758 152253 1134606 700780 100112 333714 0 30251 30251 62800 62800 0 0 53988 53988 2893666 2630442 201430 61794 474145 436169 16618 21358 1556199 1053591 378385 124223 652434 579984 63547 8903 20117 20117 1055532 844426 179440 31666 556836 495420 46220 15196 0 81311 44966 27476 8869 902523 722018 144404 36101 0 2114426 1712685 338308 63433 347799 243459 90428 13912 MISCELLANEOUS 663685 538864 107773 17048 41743722 36044464 4335556 1363702 X 1500 1500 5028671 4826973 1955813 185398 1086400 1610494 0 0 0 0 0 0 285078 284809 400456 371182 66936946 36527657 31465464 30409289 9761177 8162127 0 0 0 0 0 0 2578265 2722128 52562824 48573900 4499257 2992168 0 0 2278782 2006574 16543682 15864670 0 0 0 0 4035184 1538353 885411 839570 1351417 735715 29593733 23977050 X 9354031 10685828 5558175 5170432 8056885 8740590 22969091 24596850 52562824 48573900 X 172015 660813 794931 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10769176 597870 1142595 259100 2878100 34289 9338152 10369946 563136 160221 189300 106294 28533 10769176 10369370 156704 285457 162755 278830 10369946 9099124 256572 1242642 128468 100500 10369370 8174499 378714 828532 190971 91650 9099124 0.75800 0.24200 false false 3203732 3203732 53261189 27752380 25508809 9711476 8775277 936198 760550 760550 30409289 ASSET HELD FOR SALE 215238 INTEREST RATE SWAP VALUATION 18649 BENEFICIAL INTEREST IN TRUSTS 2488241 2722128 0 ANNUITIES PAYABLE 519484 AND OTHER LIABILITIES 216231 INTEREST RATE SWAP VALUATION 0 735715 30955734 660813 2044826 2705639 28250095 13665642 13665642 41915737 29327975 9895 9895 29318080 12425642 12425642 41743722 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE FUNDING OF STUDENT SCHOLARSHIPS, THE FUNDING OF THE LIBRARY, MUSEUM, ARCHIVES AND PHILOSOPHY DEPARTMENT, FACULTY ENRICHMENT AND GENERAL OPERATIONS. PART XI, LINE 2D CHANGE IN REGULATORY CLAIM SETTLEMENT 1,310,000 FUNDRAISING EXPENSE 9,895 UNREALIZED GAIN ON INTEREST RATE SWAP 599,717 GAIN ON BENEFICIAL INTEREST IN TRUSTS 125,214 TOTAL $2,044,826 PART XI, LINE 4B SCHOLARSHIPS 12,425,642 CHANGE IN ALLOWANCE FOR PLEDGE COLLECTIBILITY 1,240,000 TOTAL $13,665,642 PART XII, LINE 2D FUNDRAISING EXPENSE $9,895 PART XII, LINE 4B SCHOLARSHIPS $12,425,642 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THIS POLICY IS DESCRIBED IN THE COLLEGE CATALOG WITHIN THE CONTEXT OF ITS RELIGIOUS PRINCIPLES, HERITAGE, AND MISSION. BETHEL COLLEGE ADMITS STUDENTS OF ANY RACE, NATIONAL OR ETHNIC ORIGIN, AGE OR GENDER, TO ITS PROGRAMS AND ACTIVITIES. IT DOES NOT DISCRIMINATE IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC PROGRAMS, OR OTHER COLLEGE ADMINISTERED PROGRAMS. THE COLLEGE MAKES EVERY REASONABLE ATTEMPT TO ACCOMODATE STUDENTS WITH LIMITING PHYSICAL IMPAIRMENTS. HOWEVER, EACH DIVISION RESERVES THE RIGHT TO EXAMINE APPLICANTS FOR SUITABILITY FOR PARTICIPATION IN THE EDUCATIONAL LEVELS OF THE DIVISION. SCHEDULE E, PART I, LINE 6A THE COLLEGE RECEIVES FINANCIAL ASSISTANCE FROM THE DEPARTMENT OF EDUCATION IN THE FORM OF TITLE IV FUNDS, PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS, FEDERAL WORK STUDY, PERKINS LOANS FUNDS, FEDERAL FAMILY EDUCATION LOANS, ETC. THE COLLEGE ALSO RECEIVES FINANCIAL AID FROM THE STATE STUDENT ASSISTANCE COMMISSION OF INDIANA IN GRANTS. THESE GRANTS INCLUDE HIGHER EDUCATION AWARDS, FREEDOM OF CHOICE AWARDS AND 21ST CENTURY AWARDS. AID HAS NOT BEEN SUSPENDED OR REVOKED. EUROPE (INCLUDING ICELAND AND GREENLAND) 1 2 PROGRAM SERVICES EDUCATIONAL SERVICES 44197 1 2 1 2 44197 44197 false false false false false false SCHEDULE F, PART I, LINE 2 THE ORGANIZATION TRACKS ALL FOREIGN STUDY EXPENDITURES USING THE ACCRUAL BASIS OF ACCOUNTING. GOLF CLASSIC 21414 16493 4921 2500 4240 2300 500 355 0 21414 16493 4921 2500 4240 2300 500 355 9895 -4974 true ACADEMIC SCHOLARSHIP 998 12425642 SCHEDULE I, PART I, LINE 2 SCHOLARSHIP RECIPIENTS ARE SELECTED BASED ON ESTABLISHED MERIT AND NEED BASED CRITERIA. THE FINANCIAL AID DIRECTOR AND ACADEMIC DEPARTMENT HEADS WORK TOGETHER TO SELECT RECIPIENTS OF IN-HOUSE SCHOLARSHIPS. QUALIFICATIONS FOR SCHOLARSHIPS VARY. ALL SCHOLARSHIPS ARE MONITORED BY THE FINANCIAL AID DEPARTMENT AND ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS. X true true X X X false false false false false false false true false GREGG CHENOWETH PRESIDENT 185628 0 11000 0 5079 0 15000 0 54383 0 271090 0 RICHARD MUNROE VP-INSTITUTIONAL ADVANCEMENT 116381 0 0 0 1425 0 0 0 35054 0 152860 0 SCHEDULE J, PART I, LINE 1A GREGG CHENOWTH AND DAVID ARMSTRONG RECEIVE HOUSING ALLOWANCES THAT ARE NON-TAXABLE UNDER MINISTER'S HOUSING ALLOWANCE RULES. SCHEDULE J, PART I, LINE 7 IN 2016, THE BOARD DETERMINED A ONE-TIME BONUS WAS NEEDED FOR THE FOLLOWING INDIVIDUALS AND AMOUNTS: BARB BELLEFEUILLE - $1,000 TONI PAULS - $500 DAVID ARMSTRONG - $1,000 A INDIANA FINANCE AUTHORITY 350035587 2012-07-31 18423000 REFINANCE DEBT false false false A 2558330 0 18423000 0 0 0 359987 11063013 0 0 0 0 2012 true false true true A false false false false 0 false false false true A false false false true false true MB FINANCIAL BANK 10. false false false 0 false true A true SCHEDULE K, PART IV, LINE 2C THE REBATE CALCULATION WAS PERFORMED IN SEPTEMBER OF 2012. TAMMY CHENOWETH SPOUSE OF PRESIDENT 19714 COMPENSATION false DENNIS ENGBRECHT BROTHER - DAVID ENGBRECHT 76120 COMPENSATION false JACOB BRUBAKER SON-IN-LAW- HARTMAN 40803 COMPENSATION false X 8 92490 FMV X ATHLETIC TICKETS 1 600 FMV false true false FORM 990, PART VI, LINE 1A THE BOARD DELEGATES BROAD AUTHORITY TO AN EXECUTIVE COMMITTEE COMPOSED OF BOARD OFFICERS (CHAIR, VICE CHAIR, TREASURER, SECRETARY) AND BOARD COMMITTEE CHAIRS (ACADEMIC SERVICES, DEVELOPMENT AND COLLEGE RELATIONS, FINANCIAL SERVICES, STUDENT DEVELOPMENT) AS WELL AS THE BETHEL PRESIDENT AND DENOMINATION PRESIDENT. ALL EXECUTIVE COMMITTEE MEMBERS ARE MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE BOARD AT SUCH TIMES THE BOARD IS NOT IN SESSION, EXCEPT THAT IT SHALL NOT HAVE THE POWER TO ALTER OR REVOKE ANY PREVIOUS ORDER, RESOLUTION, OR VOTE OF A MEETING OF THE BOARD UNLESS SPECIFICALLY GRANTED SUCH POWER BY THE BOARD. FORM 990, PART VI, LINE 1B GREG HARTMAN AND DAVID ENGBRECHT ARE CONSIDERED NON-INDEPENDENT DUE TO THE TRANSACTIONS LISTED ON SCHEDULE L. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND RELATED SCHEDULES ARE APPROPRIATELY REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM AS WELL AS THE ORGANIZATION'S TOP MANAGEMENT. THE FORM 990 AND RELATED SCHEDULES ARE THEN FORWARDED TO THE FULL GOVERNING BODY PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BETHEL COLLEGE REQUIRES THE FULL DISCLOSURE BY BOARD MEMBERS AND OFFICERS OF ANY POTENTIAL CONFLICTS OF INTEREST. A DISCLOSURE FORM IS SENT TO THE GOVERNING BODY AND OFFICERS TO BE SIGNED AND COMPLETED ANNUALLY. IN THE EVENT THAT A BOARD MEMBER OR OFFICER HAS A CONFLICT OF INTEREST, THAT INDIVIDUAL SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A AND 15B THE TRUSTEE BOARD REVIEWS AND APPROVES THE PRESIDENT'S COMPENSATION. THE TRUSTEE BOARD USES COMPARABILITY DATA FROM THE INDEPENDENT COLLEGES OF INDIANA AND COUNCIL OF CHRISTIAN COLLEGES AND UNIVERSITIES IN THE REVIEW PROCESS. THE PRESIDENT REVIEWS AND APPROVES THE COMPENSATION FOR OTHER OFFICERS. COMPARABILITY DATA IS USED AND THE PROCESS IS DOCUMENTED IN EMPLOYEE FILES. THIS PROCESS IS COMPLETED ANNUALLY AND WAS LAST UNDERTAKEN DURING THE TAX YEAR ENDED 6/30/2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART X CERTAIN RECLASSIFICATIONS HAVE BEEN MADE TO THE 2016 FINANCIAL STATEMENTS TO CONFORM TO THE 2017 FINANCIAL STATEMENT PRESENTATION. THE RECLASSIFICATIONS WERE A RESULT OF THE ADOPTION OF ASU 2015-03, 'INTEREST - IMPUTATION OF INTEREST (SUBTOPIC 835-30): SIMPLIFYING THE PRESENTATION OF DEBT ISSUANCE COSTS.' THE RECLASSIFICATIONS WERE DEEMED TO BE IMMATERIAL AND HAD NO EFFECT ON THE CHANGE IN NET ASSETS. THESE HAVE BEEN RECORDED APPROPRIATELY ON PART X. FORM 990, PART XI RECONCILIATION OF NET ASSETS LINE 9 CHANGE IN REGULATORY CLAIM SETTLEMENT $1,310,000 UNREALIZED GAIN ON INTEREST RATE SWAP $ 599,717 GAIN ON BENEFICIAL INTEREST IN TRUSTS $ 125,217 CHANGES IN ALLOWANCE FOR PLEDGE COLLECTIBILITY -$1,240,000 TOTAL $ 794,931 INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(C)(3) 12A NA false CHARITABLE REMAINDER TRUSTS (2) CHAR. REM. TR IN NA false false false false false false false false false false false false false false false false false false false false