2016-05-16T13:08:22-05:00 2015-06-30 481041128 SWINDOLL JANZEN HAWK & LOYD LLC 123 S MAIN ST PO BOX 1337 MCPHERSON KS 674601337 990 2014-07-01 480543734 BETHANY COLLEGE BETH 7852273380 335 EAST SWENSSON ST LINDSBORG KS 67456 DR ROBERT VOGEL INTERIM PRESIDENT 7852273380 2016-05-11 true KYLE J HAWK CPA P00027811 6202411826 2016-05-12 2014 2016-08-17 19:52:53Z 20910848 false X WWW.BETHANYLB.EDU X 1881 KS 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. 22 21 584 0 3177884 2269382 17210818 18623107 23092 18359 0 20411794 20910848 8811660 9213179 0 6768198 7542242 0 625442 7210480 9327693 22790338 26083114 -2378544 -5172266 18703798 23243223 26857665 36569356 -8153867 -13326133 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 13502091 9213179 14691713 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. 4459579 2340036 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. 3223036 1591033 AUXILLIARY ENTERPRISES: AUXILIARY OPERATIONS OF THE COLLEGE PROVIDES ON-CAMPUS HOUSING, FOOD SERVICE AND THE SWEDE NATION STATION BOOKSTORE. 21184706 true true false false false false false true true 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 false true false false false true true true false false true 55 0 584 true false false false false false false X 22 21 false false false false false false false true true false false true true true true true true true false false X X JEAN HALL 7852273380 335 E SWENSSON STREET LINDSBORG KS 67456 DR KRISTINA ERICSON BOARD CHAIR 1.00 1.00 X X 0 0 0 SEAN PATTY BOARD VICE C 1.00 X X 0 0 0 DR MARIE FREIDEMANN BOARD SECRET 1.00 X X 0 0 0 RANDY W BERRY DIRECTOR 1.00 X 0 0 0 DR JON BREDESON DIRECTOR 1.00 X 0 0 0 ERICK E DOERING DIRECTOR 1.00 X 0 0 0 BISHOP MICHAEL GIRLINGHOUSE DIRECTOR 1.00 X 0 0 0 BISHOP ROGER GUSTAFSON DIRECTOR 1.00 X 0 0 0 LEROY HACKLEY DIRECTOR 1.00 X 0 0 0 EVELYN WILSON DIRECTOR 1.00 X 0 0 0 JAMES F MARTIN DIRECTOR 1.00 1.00 X 0 0 0 KURT MEYER DIRECTOR 1.00 X 0 0 0 BOBBY R MOONEY DIRECTOR 1.00 X 0 0 0 MICHAEL A O'DELL DIRECTOR 1.00 X 0 0 0 M JASON OPAT DIRECTOR 1.00 X 0 0 0 COREY D PETERSON DIRECTOR 1.00 X 0 0 0 V TODD WALETZKI DIRECTOR 1.00 1.00 X 0 0 0 MARLENE WALTZ DIRECTOR 1.00 X 0 0 0 RUTH BROWNE DIRECTOR 1.00 X 0 0 0 DR EDWARD L LEONARD III PRESIDENT 60.00 1.00 X 155324 0 16887 DR KENNETH MACUR PROVOST 60.00 X 111100 0 15090 DENNIS STUGELMEYER VP FOR FINAN 60.00 1.00 X 106050 0 10518 372474 42495 3 false true false 566355 256952 1446075 17000 2269382 EDUCATION, GENERAL 611600 14691713 14691713 AUXILLARY ENTERPRISES 611710 1764888 1764888 STUDENT HOUSING 611710 1591033 1591033 STUDENT ACTIVITIES & OTHER 611710 575473 575473 18623107 18359 18359 20910848 18623107 18359 9213179 9213179 372473 27775 329166 15532 6154908 4369984 1354080 430844 569292 330189 204945 34158 445569 316354 98025 31190 198400 198400 214012 214012 1695668 1074443 621225 160452 133175 27277 454608 290949 136382 27277 83340 63338 20002 1115866 546775 569091 537210 408279 96698 32233 450753 437230 13523 1023557 992850 30707 289846 179705 110141 FOOD/MEALS 1346530 1292668 26931 26931 OTHER EXPENSES 1228985 1044637 184348 EQUIPMENT PURCH & REPAIR 544086 478796 65290 MISC -15620 -15620 26083114 21184706 4272966 625442 517427 3220651 1874569 807557 360400 426747 65314 81259 106584 156039 34037240 18976948 12482374 15060292 2261442 1990412 1035688 1500266 18703798 23243223 927949 1307271 108030 178914 5380000 7235000 3486 3273 2649255 2473276 17788945 25371622 26857665 36569356 X -9808273 -15743332 3078686 3699989 -1424280 -1282790 -8153867 -13326133 18703798 23243223 -5172266 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9000 54700 X X X false false true X 14841438 31821 484333 566356 14791236 12637206 1163252 1595190 554210 14841438 11532923 474258 1188617 558592 12637206 11034195 540851 590648 571919 60853 11532923 10378096 582005 1738688 781811 882783 11034195 1.00000 false true true 532603 532603 22932594 10807649 12124945 7829400 6892807 936593 2742643 1276492 1466151 15060292 STUDENT LOANS RECEIVABLE 1990412 C 1990412 BOND ESCROW 569983 DEPOSITS WITH TRUSTEE 495500 BOND ISSUANCE COSTS 234234 BENEFICIAL INTEREST IN UNITRUST 85574 ASSETS HELD FOR SALE 60275 ART AND HISTORICAL ITEMS 54700 1500266 LOC TO TRUST 21966558 GOVERNMENT GRANTS PAYABLE 2489589 OTHER PAYABLE TO TRUST 897343 CAPITAL LEASE 18132 25371622 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 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. 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 659 9213179 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 DR EDWARD L LEONARD III PRESIDENT 155324 16887 172211 SCHEDULE J, PAGE 1, PART I, LINE 1A HOUSING ALLOWANCE PAID TO PRESIDENT IS INCLUDED IN TAXABLE INCOME. MEMBERSHIP IN COUNTRY CLUB IS NOT INCLUDED IN TAXABLE INCOME. 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 745000 6000000 397073 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 1 9000 APPRAISAL X 1 8000 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 11A BETHANY CO true false false true false true false false false false false false false false true true false false false false BETHANY COLLEGE TRUST C 566355 CASH TRANSFERRED BETHANY COLLEGE TRUST E 8380850 CASH TRANSFERRED