2017-03-10T13:07:48-06:00 2016-05-31 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2015-06-01 410795255 Oak Hills Fellowship OAKH 2187518670 1600 Oak Hills Road SW Bemidji MN 56601 Steven Hostetter Interim President 2187518670 2017-03-10 1 David C Moja P00747006 3178852620 2015 2021-01-29 14:40:06Z Oak Hills Christian College Steven Ware 1600 Oak Hills Road SW Bemidji MN 56601 4121801 0 X www.oakhills.edu X 1926 MN Christian education 10 10 166 162 0 0 1487240 1432269 2318764 2053589 -1170 -83309 303095 148430 4107929 3550979 610098 468201 0 0 1717523 1732444 53300 37577 328662 1111128 1075457 3492049 3313679 615880 237300 6331568 6301700 1030969 791643 5300599 5510057 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 1995274 439506 2047057 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 111 traditional students and 18 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. 190837 25347 8000 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. CIM volunteer and support staff missionaries seek to share Christ's love and the gospel among Native American peoples both on and off the reservations. Another outreach of CIM is the Mokahum Ministry Center, whose campus is located on the Leech Lake Reservation. Mokahum provides ministry and discipleship training and education to mixed groups of Native Americans from reservations throughout the country. These students are involved in ministries and churches throughout the region as well. 248364 3348 131307 Camp Oak Hills and conference center - Education and training through bible camps and church ministry.Camp Oak Hills combines the traditional youth camping experience with Bible education and mentorship for approximately 600 youth annually. Much of the summer staff positions such as counseling, food service, activities, and grounds keeping are filled by Oak Hills Christian College students. Camp Oak Hills also hosts Native American camps to further proclaim Christ's truth to unreached populations of young people. 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. 2434475 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 1 0 1 0 1 0 0 0 1 0 0 0 0 1 166 0 1 166 1 0 0 0 0 0 1 1 0 0 0 1 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK KY MI MN NH NY VA X Bruce Kaehne 2187518670 1600 Oak Hills Road SW Bemidji MN 56601 David Harthan Chairperson 1.50 X X 0 0 0 Gary Siefers Vice Chairperson 1.50 X X 0 0 0 Jeff Vogel Secretary 1.50 X X 0 0 0 David Swedberg Treasurer 1.50 X X 0 0 0 Linda Berntson Board Member/Board Emeritus 1.50 X 0 0 0 Liz Detweiler Board Member 1.50 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 Bea Daggett Board Member 1.50 X 0 0 0 Michael Karvakko Board Member 1.50 X 0 0 0 Steven J Hostetter President 40.00 X 52386 0 17375 Carol Nelson Exec. Vice President 40.00 X 57178 0 15700 109564 0 33075 0 0 0 0 0 15000 11926 1405343 172591 1432269 Tuition 900099 1577879 1577879 Housing 900099 315817 315817 Camps & Conferences 900099 131307 131307 Facilities 900099 20586 20586 Mission Ministries 900099 8000 8000 2053589 16374 16374 293348 348030 45001 -54682 -45001 -99683 -99683 35953 15000 41863 -5910 -5910 222741 135928 86813 86813 Miscellaneous Income 900099 45962 45962 Gain on proceeds from 900099 21565 21565 67527 3550979 2186364 0 -67654 468201 468201 162077 116696 28872 16509 22097 15910 3936 2251 1442376 1038517 256940 146919 925 674 167 84 104969 76437 18976 9556 192 121 71 31838 20081 11757 37577 37577 149160 50060 39135 59965 94466 19603 74863 94392 45661 24341 24390 18144 18144 164788 156012 8283 493 48228 41586 3134 3508 23390 12041 11007 342 28494 20819 5404 2271 141365 133852 7513 58719 53271 5448 Repairs and maintenance 52708 43232 9476 Student activities 39213 37144 2069 Ministry expenses 33686 23215 10471 Public relations 15484 8107 31 7346 81190 53235 20975 6980 3313679 2434475 550542 328662 557516 322899 428867 755624 596184 303860 102498 79457 15865 10328 4700 6476694 2289832 4048258 4186862 339975 362606 241480 197571 77000 925 793 6331568 6301700 130805 97456 46354 45832 850000 543000 3810 105355 1030969 791643 X 3180601 3391500 1611859 1598748 508139 519809 5300599 5510057 6331568 6301700 237300 -27842 0 X X 0 1 X 1 1 1 X 812165 888999 1885736 1487240 1432269 6506409 812165 888999 1885736 1487240 1432269 6506409 1059358 5447051 -68248 45427 12647 8227 16374 14427 23938 39333 28620 208869 103480 404240 6925076 12498035 0.78660 X Schedule A, Part II, Line 10, Explanation of Other Income: Special Event Income - 2011 Amount: $ 4,212. 2012 Amount: $ 1,666. 2013 Amount: $ 2,230. 2014 Amount: $ 685. 2015 Amount: $ 35,953. Misc income - 2011 Amount: $ 19,726. 2012 Amount: $ 37,667. 2013 Amount: $ 26,390. 2014 Amount: $ 96,548. 2015 Amount: $ 45,962. Gain on proceeds from insurance - 2014 Amount: $ 111,636. 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 qualifies to use the first listed special rule for Schedule B reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 662363 13834 -58509 26727 1000 589961 613304 21412 57342 27945 1750 662363 577465 23372 39169 25182 1520 613304 535864 12398 44358 14105 1050 577465 435813 54856 63007 16812 1000 535864 0.88110 0.11890 0 0 923201 923201 4133499 1681375 2452124 463944 280516 183428 385719 218240 167479 570331 109701 460630 4186862 Annuities payable 3310 Deposit agreements 500 Construction liability 101545 105355 X 3287187 -27842 177791 149949 3137238 413741 413741 3550979 3077729 177791 177791 2899938 413741 413741 3313679 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 temporarily restricted assets until used for the intended purpose. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the accompanying statements of activities. As of May 31, 2016 and 2015, the Fellowship had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Fellowship files information tax returns in the U.S. and various states. The Fellowship is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2012. Part XI, Line 2d - Other Adjustments: Fundraising expenses 41,863. Cost of goods sold 135,928. Part XI, Line 4b - Other Adjustments: Scholarships/Tuition Assistance 413,741. Part XII, Line 2d - Other Adjustments: Fundraising expenses 41,863. Cost of goods sold 135,928. Part XII, Line 4b - Other Adjustments: Scholarships/Tuition Assistance 413,741. 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 nondiscrimination policy is included in the student information packages sent out during the period of solicitation for students. The policy is also included in the Oak Hills Christian College academic catalog and on the Oak Hills Christian College website. 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. X X X X X X 1 The Focus Group 521 A1A Beach Blvd St Augustine FL 32080 Raise funds for capital campaign 0 494447 37557 456890 494447 37557 456890 AK CO KY MI MN MO NH NY VA WA Peach Sales 26328 26328 20638 Capital Campaign Gala 24625 15000 9625 1682 11605 7938 50953 15000 35953 1682 11605 28576 41863 -5910 1 Scholarships 281 442436 Loan Repayment Assistance Program 16 25765 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. 11408 Tuition Assistance Discounts Brenda Hostetter Wife of President 22097 W-2 wages and benefits 0 X 1 1000 Fair market value X 1 5995 Fair market value X 2 110686 Fair market value X Materials 11 54910 Fair market value 0 0 1 1 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Part I, Line 32b: The organization used a real estate agent to sell land donated in the prior year. 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 11 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 All Board Members and Officers sign conflict of interest statements annually. The Executive VP reviews all signed statements and gives any potential conflict of interest forms to the President for further review. 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 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. The Executive Vice President's compensation package was also determined using the same sources for comparable data. This is documented in a spreadsheet prepared annually that is approved by the President. 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. Form 990, Part XII, Line 2c: The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Mokahum Training Center 1600 Oak Hills Road SW Bemidji MN 56601 Discipleship Training Center MN 8000 212500 Oak Hills Fellowship