BETHANY COLLEGE: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BETHANY COLLEGE (EIN 48-0543734)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-16
- IRS object ID
- 201601379349306205
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-16T13:08:22-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 481041128 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SWINDOLL JANZEN HAWK & LOYD LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 123 S MAIN ST PO BOX 1337 | AddressLine1Txt |
| City | MCPHERSON | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 674601337 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 480543734 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BETH | BusinessNameControlTxt |
| Phone | 7852273380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 EAST SWENSSON ST | AddressLine1Txt |
| City | LINDSBORG | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67456 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR ROBERT VOGEL | PersonNm |
| Person Title | INTERIM PRESIDENT | PersonTitleTxt |
| Phone | 7852273380 | PhoneNum |
| Signature | 2016-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KYLE J HAWK CPA | PreparerPersonNm |
| PTIN | P00027811 | PTIN |
| Phone | 6202411826 | PhoneNum |
| Preparation | 2016-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $20,910,848 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BETHANYLB.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1881 | FormationYr |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 22 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 584 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $3,177,884 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,269,382 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,210,818 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $18,623,107 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23,092 | PYInvestmentIncomeAmt |
| CY Investment Income | $18,359 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $20,411,794 | PYTotalRevenueAmt |
| CY Total Revenue | $20,910,848 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $8,811,660 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $9,213,179 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,768,198 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,542,242 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $625,442 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,210,480 | PYOtherExpensesAmt |
| CY Other Expenses | $9,327,693 | CYOtherExpensesAmt |
| PY Total Expenses | $22,790,338 | PYTotalExpensesAmt |
| CY Total Expenses | $26,083,114 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,378,544 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$5,172,266 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,703,798 | TotalAssetsBOYAmt |
| Total Assets EOY | $23,243,223 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $26,857,665 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $36,569,356 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$8,153,867 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$13,326,133 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $13,502,091 | ExpenseAmt |
| Grant | $9,213,179 | GrantAmt |
| Revenue | $14,691,713 | RevenueAmt |
| Desc | EDUCATION AND INSTRUCTION: BETHANY COLLEGE, ESTABLISHED BY SWEDISH LUTHERAN IMMAGRANTS 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 600 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,459,579 | ExpenseAmt |
| Revenue | $2,340,036 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,223,036 | ExpenseAmt |
| Revenue | $1,591,033 | RevenueAmt |
| Desc | AUXILLIARY ENTERPRISES: AUXILIARY OPERATIONS OF THE COLLEGE PROVIDES ON-CAMPUS HOUSING, FOOD SERVICE AND THE SWEDE NATION STATION BOOKSTORE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $21,184,706 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (true) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 55 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 584 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 22 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEAN HALL | PersonNm |
| Phone | 7852273380 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 E SWENSSON STREET | AddressLine1Txt |
| City | LINDSBORG | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67456 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| DR KRISTINA ERICSON | |||||||
| BOARD CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SEAN PATTY | |||||||
| BOARD VICE C | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR MARIE FREIDEMANN | |||||||
| BOARD SECRET | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RANDY W BERRY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR JON BREDESON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ERICK E DOERING | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BISHOP MICHAEL GIRLINGHOUSE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BISHOP ROGER GUSTAFSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LEROY HACKLEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| EVELYN WILSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES F MARTIN | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KURT MEYER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BOBBY R MOONEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL A O'DELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| M JASON OPAT | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| COREY D PETERSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| V TODD WALETZKI | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARLENE WALTZ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RUTH BROWNE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR EDWARD L LEONARD III | |||||||
| PRESIDENT | 60.00 | 1.00 | Yes (X) | $155,324 | $0 | $16,887 | |
| DR KENNETH MACUR | |||||||
| PROVOST | 60.00 | Yes (X) | $111,100 | $0 | $15,090 | ||
| DENNIS STUGELMEYER | |||||||
| VP FOR FINAN | 60.00 | 1.00 | Yes (X) | $106,050 | $0 | $10,518 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $372,474 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $42,495 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $566,355 | RelatedOrganizationsAmt |
| Government Grants | $256,952 | GovernmentGrantsAmt |
| All Other Contributions | $1,446,075 | AllOtherContributionsAmt |
| Noncash Contributions | $17,000 | NoncashContributionsAmt |
| Total Contributions | $2,269,382 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATION, GENERAL | 611600 | $14,691,713 | $14,691,713 |
| AUXILLARY ENTERPRISES | 611710 | $1,764,888 | $1,764,888 |
| STUDENT HOUSING | 611710 | $1,591,033 | $1,591,033 |
| STUDENT ACTIVITIES & OTHER | 611710 | $575,473 | $575,473 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $18,623,107 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,359 | TotalRevenueColumnAmt |
| Exclusion | $18,359 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,910,848 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $18,623,107 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $18,359 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,213,179 | TotalAmt |
| Program Services | $9,213,179 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $372,473 | TotalAmt |
| Program Services | $27,775 | ProgramServicesAmt |
| Management And General | $329,166 | ManagementAndGeneralAmt |
| Fundraising | $15,532 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,154,908 | TotalAmt |
| Program Services | $4,369,984 | ProgramServicesAmt |
| Management And General | $1,354,080 | ManagementAndGeneralAmt |
| Fundraising | $430,844 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,292 | TotalAmt |
| Program Services | $330,189 | ProgramServicesAmt |
| Management And General | $204,945 | ManagementAndGeneralAmt |
| Fundraising | $34,158 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $445,569 | TotalAmt |
| Program Services | $316,354 | ProgramServicesAmt |
| Management And General | $98,025 | ManagementAndGeneralAmt |
| Fundraising | $31,190 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,400 | TotalAmt |
| Management And General | $198,400 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,012 | TotalAmt |
| Management And General | $214,012 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,695,668 | TotalAmt |
| Program Services | $1,074,443 | ProgramServicesAmt |
| Management And General | $621,225 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,452 | TotalAmt |
| Program Services | $133,175 | ProgramServicesAmt |
| Fundraising | $27,277 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $454,608 | TotalAmt |
| Program Services | $290,949 | ProgramServicesAmt |
| Management And General | $136,382 | ManagementAndGeneralAmt |
| Fundraising | $27,277 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,340 | TotalAmt |
| Program Services | $63,338 | ProgramServicesAmt |
| Management And General | $20,002 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,115,866 | TotalAmt |
| Program Services | $546,775 | ProgramServicesAmt |
| Management And General | $569,091 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $537,210 | TotalAmt |
| Program Services | $408,279 | ProgramServicesAmt |
| Management And General | $96,698 | ManagementAndGeneralAmt |
| Fundraising | $32,233 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $450,753 | TotalAmt |
| Program Services | $437,230 | ProgramServicesAmt |
| Management And General | $13,523 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,023,557 | TotalAmt |
| Program Services | $992,850 | ProgramServicesAmt |
| Management And General | $30,707 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $289,846 | TotalAmt |
| Program Services | $179,705 | ProgramServicesAmt |
| Management And General | $110,141 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD/MEALS | $1,346,530 | $1,292,668 | $26,931 | $26,931 |
| OTHER EXPENSES | $1,228,985 | $1,044,637 | $184,348 | |
| EQUIPMENT PURCH & REPAIR | $544,086 | $478,796 | $65,290 | |
| MISC | -$15,620 | -$15,620 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,083,114 | TotalAmt |
| Program Services | $21,184,706 | ProgramServicesAmt |
| Management And General | $4,272,966 | ManagementAndGeneralAmt |
| Fundraising | $625,442 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $517,427 | BOYAmt |
| EOY | $3,220,651 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,874,569 | BOYAmt |
| EOY | $807,557 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $360,400 | BOYAmt |
| EOY | $426,747 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,314 | BOYAmt |
| EOY | $81,259 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,584 | BOYAmt |
| EOY | $156,039 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $34,037,240 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $18,976,948 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,482,374 | BOYAmt |
| EOY | $15,060,292 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,261,442 | BOYAmt |
| EOY | $1,990,412 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,035,688 | BOYAmt |
| EOY | $1,500,266 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,703,798 | BOYAmt |
| EOY | $23,243,223 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $927,949 | BOYAmt |
| EOY | $1,307,271 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $108,030 | BOYAmt |
| EOY | $178,914 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,380,000 | BOYAmt |
| EOY | $7,235,000 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,486 | BOYAmt |
| EOY | $3,273 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,649,255 | BOYAmt |
| EOY | $2,473,276 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,788,945 | BOYAmt |
| EOY | $25,371,622 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,857,665 | BOYAmt |
| EOY | $36,569,356 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$9,808,273 | BOYAmt |
| EOY | -$15,743,332 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,078,686 | BOYAmt |
| EOY | $3,699,989 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,424,280 | BOYAmt |
| EOY | -$1,282,790 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$8,153,867 | BOYAmt |
| EOY | -$13,326,133 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,703,798 | BOYAmt |
| EOY | $23,243,223 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$5,172,266 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $9,000 | RevenuesIncludedAmt |
| Assets Included | $54,700 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $14,841,438 | BeginningYearBalanceAmt |
| Contributions | $31,821 | ContributionsAmt |
| Investment Earnings Or Losses | $484,333 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $566,356 | GrantsOrScholarshipsAmt |
| End Year Balance | $14,791,236 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $12,637,206 | BeginningYearBalanceAmt |
| Contributions | $1,163,252 | ContributionsAmt |
| Investment Earnings Or Losses | $1,595,190 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $554,210 | GrantsOrScholarshipsAmt |
| End Year Balance | $14,841,438 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,532,923 | BeginningYearBalanceAmt |
| Contributions | $474,258 | ContributionsAmt |
| Investment Earnings Or Losses | $1,188,617 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $558,592 | GrantsOrScholarshipsAmt |
| End Year Balance | $12,637,206 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,034,195 | BeginningYearBalanceAmt |
| Contributions | $540,851 | ContributionsAmt |
| Investment Earnings Or Losses | $590,648 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $571,919 | GrantsOrScholarshipsAmt |
| Other Expenditures | $60,853 | OtherExpendituresAmt |
| End Year Balance | $11,532,923 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,378,096 | BeginningYearBalanceAmt |
| Contributions | $582,005 | ContributionsAmt |
| Investment Earnings Or Losses | $1,738,688 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $781,811 | GrantsOrScholarshipsAmt |
| Other Expenditures | $882,783 | OtherExpendituresAmt |
| End Year Balance | $11,034,195 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (true) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (true) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $532,603 | OtherCostOrOtherBasisAmt |
| Book Value | $532,603 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $22,932,594 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,807,649 | DepreciationAmt |
| Book Value | $12,124,945 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,829,400 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,892,807 | DepreciationAmt |
| Book Value | $936,593 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,742,643 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,276,492 | DepreciationAmt |
| Book Value | $1,466,151 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,060,292 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STUDENT LOANS RECEIVABLE | Desc |
| Book Value | $1,990,412 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $1,990,412 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOND ESCROW | $569,983 |
| DEPOSITS WITH TRUSTEE | $495,500 |
| BOND ISSUANCE COSTS | $234,234 |
| BENEFICIAL INTEREST IN UNITRUST | $85,574 |
| ASSETS HELD FOR SALE | $60,275 |
| ART AND HISTORICAL ITEMS | $54,700 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,500,266 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| LOC TO TRUST | $21,966,558 |
| GOVERNMENT GRANTS PAYABLE | $2,489,589 |
| OTHER PAYABLE TO TRUST | $897,343 |
| CAPITAL LEASE | $18,132 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $25,371,622 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 IV, LINE 2B | THE COLLEGE ACTS AS A FISCAL AGENT FOR THE BETHANY AUXILLIARY DAMES CLUB, A WOMEN'S CLUB THAT RAISES MONEY FOR NON-ENDOWED STUDENT SCHOLARSHIPS. |
| 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. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | COLLEGE SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 659 | RecipientCnt |
| Cash Grant | $9,213,179 | CashGrantAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | false | SubstantiationRequiredInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR EDWARD L LEONARD III | PersonNm |
| Title | PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $155,324 | BaseCompensationFilingOrgAmt |
| Nontaxable Benefits Filing Org | $16,887 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $172,211 | TotalCompensationFilingOrgAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | HOUSING ALLOWANCE PAID TO PRESIDENT IS INCLUDED IN TAXABLE INCOME. MEMBERSHIP IN COUNTRY CLUB IS NOT INCLUDED IN TAXABLE INCOME. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| KS INDEPENDENT COLLEGE FINANCING AU | ||||||||
| A | 481233911 | 48526HQV1 | 2008-02-06 | $6,000,000 | CAMPUS PROJECTS | false | false | false |
| KS INDEPENDENT COLLEGE FINANCING AU | ||||||||
| B | 481233911 | 2015-04-02 | $1,980,000 | CAPITAL EXPENDITURES | false | false | false | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $745,000 | $6,000,000 | $397,073 | $120,000 | $5,182,557 | $300,370 | 2009 | false | false | Yes (true) | Yes (true) |
| B | $1,980,000 | $37,905 | $1,942,095 | false | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false |
| B | false | false | false | false | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | Yes (true) | Yes (true) | false | false | false | false |
| B | false | Yes (true) | false | false | false | false | false | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K - DATE REBATE COMPUTATION PERFORMED | FormAndLineReferenceDesc |
| Explanation | KS INDEPENDENT COLLEGE FINANCING AUT 02/06/13 | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $9,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $8,000 | NoncashContributionsRptF990Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 2, PART II | FormAndLineReferenceDesc |
| Explanation | SCHEDULE M, PART I, COLUMN (B): THE COLLEGE REPORTS THE NUMBER OF CONTRIBUTORS ON PART I, COLUMN B. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY COLLEGE TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 E SWENSSON STREET | AddressLine1Txt |
| City | LINDSBORG | CityNm |
| State Abbreviation | KS | StateAbbreviationCd |
| ZIP | 67456 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 481114249 | EIN |
| Primary Activities | ENDOWMENT | PrimaryActivitiesTxt |
| Legal Domicile State | KS | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 11A | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY CO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (true) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BETHANY COLLEGE TRUST | ||
| C | $566,355 | CASH TRANSFERRED |
| BETHANY COLLEGE TRUST | ||
| E | $8,380,850 | CASH TRANSFERRED |
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