2018-05-01T08:45:38-05:00 2017-06-30 481041128 SWINDOLL JANZEN HAWK & LOYD LLC 123 S MAIN ST PO BOX 1337 MCPHERSON KS 674601337 990 2016-07-01 480543734 BETHANY COLLEGE BETH 7852273380 335 EAST SWENSSON ST LINDSBORG KS 67456 WILLIAM JONES PRESIDENT 7852273380 2018-02-12 true KYLE J HAWK CPA P00027811 6202411826 2018-02-12 18AE3B509006AD6663B56B30EDCAC38DB947C247 FF5A74BA847A5C042369D939326321E37AA3B63D 2016 2021-01-29 14:40:06Z WILLIAM JONES 335 EAST SWENSSON ST LINDSBORG KS 67456 27715204 false X WWW.BETHANYLB.EDU X 1881 KS A PRIVATE, FOUR-YEAR LIBERAL ARTS EDUCATIONAL INSTITUTION. 21 21 476 0 3561958 6800992 19348343 20844955 188290 69257 0 23098591 27715204 9183952 10100417 0 6324653 6004791 0 484854 9506702 9475450 25015307 25580658 -1916716 2134546 31707610 34212070 46950459 47320373 -15242849 -13108303 BETHANY COLLEGE IS A PRIVATE, FOUR YEAR LIBERAL ARTS COLLEGE WHOSE MISSION IS TO EDUCATE, DEVELOP AND CHALLENGE INDIVIDUALS TO REACH FOR TRUTH AND EXCELLENCE AS THEY LEAD LIVES OF FAITH, LEARNING AND SERVICE. false false 14586670 10100417 16048028 EDUCATION AND INSTRUCTION: BETHANY COLLEGE, ESTABLISHED BY SWEDISH LUTHERAN IMMIGRANTS IN 1881, IS A COLLEGE OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ECLA). LOCATED IN LINDSBORG, KANSAS, BETHANY IS A SMALL, PRIVATE FOUR-YEAR INSTITUTION WHICH PROVIDES EDUCATION IN OVER 43 ACADEMIC DISCIPLINE MAJORS AND PROGRAMS OF STUDY WHICH LEAD TO THREE DEGREES. THE COLLEGE PROVIDES APPROXIMATELY 760 STUDENTS WITH AN EDUCATIONAL OPPORTUNITY THAT EMPHASISES THE MISSION WHICH IS TO EDUCATE, DEVELOP AND CHALLENGE INDIVIDUALS TO REACH FOR TRUTH AND EXCELLENCE AS THEY LEAD LIVES OF FAITH, LEARNING AND SERVICE. 3680197 2650745 STUDENT SERVICES: THE MISSION OF THE OFFICE OF STUDENT DEVELOPMENT IS TO FOSTER THE DEVELOPMENT OF THE WHOLE PERSON - MIND, BODY AND SPIRIT - ACCORDING TO THE RUBRIC EXPRESSED IN THE MISSION AND VALUES OF THE COLLEGE. THIS IS ACCOMPLISHED BY PROVIDING CARE, DIRECTION, ACTIVITY AND EDUCATION IN ALL AREAS OF THE STUDENTS' LIVES OUTSIDE THE CLASSROOM. 3505780 2146182 AUXILLIARY ENTERPRISES: AUXILIARY OPERATIONS OF THE COLLEGE PROVIDES ON-CAMPUS HOUSING, FOOD SERVICE AND THE SWEDE NATION STATION BOOKSTORE. 21772647 true true false false false false false true false true true false true true true true false true true false false false false false false false false false true true true false false false false false false false false false false true false false false false true true true false false true 16 0 476 true false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true false false X X VINCENT WEBER 7852273380 335 E SWENSSON STREET LINDSBORG KS 67456 COREY PETERSON BOARD CHAIR 1.00 1.00 X X 0 0 0 DR MARIE FREIDEMANN VICE CHAIR 1.00 X X 0 0 0 ERIC E DOERING SECRETARY 1.00 X X 0 0 0 DR JON BREDESON DIRECTOR 1.00 X 0 0 0 JEFFREY BURKE DIRECTOR 1.00 1.00 X 0 0 0 SUSAN CONCANNON DIRECTOR 1.00 X 0 0 0 BRUCE DAISE DIRECTOR 1.00 X 0 0 0 ROPER DEGARMO DIRECTOR 1.00 1.00 X 0 0 0 BISHOP MICHAEL GIRLINGHOUSE DIRECTOR 1.00 X 0 0 0 LEROY HACKLEY DIRECTOR 1.00 X 0 0 0 KEITH HOHLY DIRECTOR 1.00 X 0 0 0 CONNIE HUBBELL DIRECTOR 1.00 X 0 0 0 SUSAN LUNDSTROM DIRECTOR 1.00 X 0 0 0 MICHAEL A O'DELL DIRECTOR 1.00 X 0 0 0 JENNY PAULSEEN DIRECTOR 1.00 X 0 0 0 DR TIM RANKIN DIRECTOR 1.00 X 0 0 0 DR CHERYL RASMUSSEN DIRECTOR 1.00 X 0 0 0 RYAN SWARTZ DIRECTOR 1.00 1.00 X 0 0 0 MARLENE WALTZ DIRECTOR 1.00 X 0 0 0 WILLIAM JONES PRESIDENT 60.00 1.00 X 123474 0 13614 ROBERT CARLSON PROVOST 60.00 X 112828 0 4764 DAVID EARLE VP FOR ADVAN 60.00 0.00 X 14304 0 0 VINCENT WEBER VP OF FINANC 60.00 1.00 X 0 0 0 JEAN HALL VP OF FINANC 40.00 1.00 X 104819 0 0 355425 18378 3 true false false SODEXO INC 1210 HILLCREST RD MOBILE AL 36695 FOOD SERVICE 1378917 NATIONAL MANAGEMENT RESOURCES CO PO BOX 1224 LAGRANGE GA 30241 FACILITIES MNGM 741616 RAFTER INC 1200 PARK PLACE 250 SAN MATEO CA 94403 TEXTBOOK RENTAL 165219 3 447688 111587 6241717 243892 6800992 EDUCATION, GENERAL 611600 16048028 16048028 STUDENT HOUSING 611710 2464633 2464633 AUXILLARY ENTERPRISES 611710 2146182 2146182 STUDENT ACTIVITIES & OTHER 611710 186112 186112 20844955 69257 69257 27715204 20844955 69257 10100417 10100417 250605 48604 176941 25060 98580 29574 59148 9858 4749946 3515910 917184 316852 523107 303402 188319 31386 382553 271612 84162 26779 201163 201163 8745 8745 1416701 963854 452847 31417 26076 5341 283720 181580 85117 17023 288660 219382 69278 1145226 561161 584065 370489 281572 66688 22229 1097297 1064378 32919 1374624 1333385 41239 207850 128867 78983 FOOD/MEALS 1324594 1271612 26490 26492 OTHER EXPENSES 950581 802782 147799 LEASING COSTS 292098 257046 35052 BAD DEBT 212901 180966 31935 269384 221722 43828 3834 25580658 21772647 3323157 484854 2057223 1865236 518894 196456 544907 617576 64010 89985 121015 34546 44988048 20510013 25500613 24478035 1786930 1713664 1114018 5216572 31707610 34212070 402898 651576 162925 192735 7046007 6791700 3273 2944907 1817495 36390449 37866867 46950459 47320373 X -15138984 -13421087 1232805 1650860 -1336670 -1338076 -15242849 -13108303 31707610 34212070 2134546 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 16765143 167899 438953 447688 2100000 14824307 14791236 2626273 17794 550317 119843 16765143 14841438 31821 484333 566356 14791236 12637206 1163252 1595190 554210 14841438 11532923 474258 1188617 558592 12637206 1.00000 false true true 351395 351395 34629185 12477259 22151926 7784449 6757863 1026586 2223019 1274891 948128 24478035 STUDENT LOANS RECEIVABLE 1713664 C 1713664 BEQUESTS RECEIVABLE 3777459 DEPOSITS WITH TRUSTEE 891616 BOND ISSUANCE COSTS 195993 RESTRICTED CASH 150020 ASSETS HELD FOR SALE 82370 BENEFICIAL INTEREST IN UNITRUST 72673 OTHER INVESTMENTS 46441 5216572 DUE TO TRUST 24577331 CAPITAL LEASE 11437495 GOVERNMENT GRANTS PAYABLE 1852041 37866867 X SCHEDULE D, PAGE 2, PART III, LINE 4 THE ART COLLECTION INCLUDES ART IN DIFFERENT MEDIAS FROM DIFFERENT ERAS. MANY ARTISTS HAVE A CONNECTION TO BETHANY COLLEGE AND SEVERAL ARE WELL KNOWN IN THE AREA AND IN THE UNITED STATES. ACCESSION INTO THE COLLECTION IS EVALUATED BY WHETHER THE ITEM HAS HISTORICAL OR AESTHETIC VALUE AND/OR POTENTIAL USE IN RESEARCH OR TEACHING. THE ART HELPS FURTHER THE LIBERAL ARTS PURPOSE OF THE COLLEGE BY ALLOWING STUDENTS AND FACULTY IN THE MAJOR AND GENERAL CREDIT CLASSES, AS WELL AS THE COLLEGE AND COMMUNITY AS A WHOLE, LEARN MORE ABOUT ART. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUND'S INTENDED USE IT TO HOLD IN TRUST INVESTMENT FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ENDOWMENTS ARE EXCLUSIVELY FOR THE BENEFIT OF BETHANY COLLEGE. SCHEDULE D, PAGE 3, PART X THE COLLEGE AND THE ENDOWMENT FUND RECEIVED DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE INDICATING THEY ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE SUBJECT TO FEDERAL AND STATE INCOME TAX ON NET UNRELATED BUSINESS INCOME. THE COLLEGE HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. EFFECTIVE JUNLY 1, 2009, THE COLLEGE ADOPTED ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX EXEMPT ORGANIZATION. NO ADJUSTMENTS TO THE FINANCIAL STATEMENTS WERE REQUIRED AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. THE COLLEGE AND THE ENDOWMENT FUND TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, THE TAX RETURNS FOR THE YEARS 2012 THROUGH 2014 ARE SUBJECT TO REVIEW BY FEDERAL AUTHORITIES. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 BETHANY COLLEGE PROVIDES THEIR NONDISCRIMINATION POLICY IN SCHOOL CATALOGS, BROCHURES AND OTHER ADMISSIONS INFORMATION. THE COLLEGE FOLLOWS A NONDISCRIMINATION POLICY FOR ALL PROGRAMS. SCHEDULE E, LINE 6 LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE COLLEGE RECEIVES FEDERAL AID AND ASSISTANCE FROM THE FEDERAL AND STATE DEPARTMENTS OF EDUCATION. true COLLEGE SCHOLARSHIPS 669 10100417 N/A N/A SCHEDULE I, PAGE 1, PART I, LINE 2 BETHANY COLLEGE MAINTAINS RECORDS ON EVERY INDIVIDUAL WHO RECEIVES FUNDS. THESE RECORDS INCLUDE THE AMOUNT RECEIVED AND QUALIFICATIONS MET IN ORDER TO RECEIVE THOSE FUNDS. THEY ARE KEPT FOR THE DURATION OF TIME AS SPECIFIED BY THE DEPARTMENT OF EDUCATION AND ARE PROPERLY DISPOSED OF AFTWRWARDS. THE COLLEGE ALSO HAS A POLICIES AND PROCEDURES MANUAL WHICH STATES HOW SPECIFIC GRANT MONIES, SUCH AS THE KANSAS COMPREHENSIVE GRANT AND THE SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, ARE AWARDED. X X true false X X false false false false false false false false false JEAN HALL VP OF FINANCE & CFO 98580 6239 104819 A KS INDEPENDENT COLLEGE FINANCING AU 481233911 48526HQV1 2008-02-06 6000000 CAMPUS PROJECTS false false false B KS INDEPENDENT COLLEGE FINANCING AU 481233911 2015-04-02 1980000 CAPITAL EXPENDITURES false false false A 1010000 6000000 794252 120000 5182557 300370 2009 false false true true B 1980000 37905 1942095 false false true true A false false false false false false false B false false false false false false false A false false false true true false false false false B false true false false false false false false false A false B false SCHEDULE K - DATE REBATE COMPUTATION PERFORMED KS INDEPENDENT COLLEGE FINANCING AUT 02/06/13 X 8 243892 false false false SCHEDULE M, PAGE 2, PART II SCHEDULE M, PART I, COLUMN (B): THE COLLEGE REPORTS THE NUMBER OF CONTRIBUTORS ON PART I, COLUMN B. FORM 990, PAGE 6, PART VI, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE THE FILING. THE BOARD OF DIRECTORS WILL THEN REVIEW THE FORM 990 WITH THE PRESIDENT AND VP FOR FINANCE AND OPERATIONS AND FORMALLY APPROVE THE FORM 990 PRIORTO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED PERIODICALLY FOR VIOLATIONS OF POLICIES. IF A CONFLICT ARISES, THE TRUSTEES AFFECTED ARE RECUSED FROM THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS HIRES AND ESTABLISHES AN EMPLOYMENT CONTRACT WITH THE PRESIDENT OF THE COLLEGE. THE INITIAL COMPENSATION IS DETERMINED BASED ON SALARY SURVEYS OF COMPARABLE COLLEGES IN THE GEOGRAPHIC REGION. THE EMPLOYMENT CONTRACT THEN CALLS FOR ANNUAL INCREASES "BY THE SAME ANNUAL PERCENTAGE INCREASE AS APPROVED BY THE BOARD FOR THE POOL OF MONIES BUDGETED FOR COMPENSATION TO BETHANY'S EMPLOYEES OTHER THAN THE COLLEGE PRESIDENT." FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. BETHANY COLLEGE TRUST 335 E SWENSSON STREET LINDSBORG KS 67456 481114249 ENDOWMENT KS 501C3 12A BETHANY CO true ASSOCIATED COLLEGES OF CENTRAL KANS 210 S MAIN MCPHERSON KS 67460 486127349 EDUCATIONA KS 501C3 12D NA false false false true false true false false false false false false false false true true false false false true BETHANY COLLEGE TRUST S 159872 CASH TRANSFERRED BETHANY COLLEGE TRUST E 2100000 CASH TRANSFERRED BETHANY COLLEGE TRUST S 447688 NON-CASH REPAYMENT ASSOCIATED COLLEGES OF CENTRAL KANS L 285751 CASH TRANSFERRED