2014-10-22T10:34:57-05:00 2014-05-31 363990892 Capin Crouse LLP 972 Emerson Parkway STE A Greenwood IN 46143 990 2013-06-01 410795255 Oak Hills Fellowship OAKH 2187518670 1600 Oak Hills Road SW Bemidji MN 56601 Steven Hostetter President 2187518670 2014-10-22 1 David C Moja P00747006 3178852620 2013 2015-11-30 17:44:51Z Oak Hills Christian College Steven Hostetter 1600 Oak Hills Road SW Bemidji MN 56601 4642063 0 X www.oakhills.edu X 1926 MN Christian education 9 9 177 176 0 0 888999 1885736 2258503 2393271 45427 16874 92894 202039 3285823 4497920 534219 549910 0 0 1633127 1778501 0 39440 382559 1133641 1098959 3300987 3466810 -15164 1031110 3633079 5522108 555962 894282 3077117 4627826 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 2134961 549910 2467981 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. Through core curriculum requirements, Oak Hills students contribute an estimated 5,000 volunteer hours annually to local nonprofit organizations, churches and ministries. Each year Oak Hills employs approximately half of the student body who serve in various departments including house-keeping, maintenance, food service, Admissions, Advancement and Alumni Relations. 264045 95325 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. 256002 32192 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 bring Christ's love and the gospel to these reservations through immersion and interaction in each of these Native communities. 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. 2655008 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 0 0 0 0 1 191 0 1 177 1 0 0 0 0 0 1 1 0 0 0 0 X 9 9 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 Carol Nelson 2187518670 1600 Oak Hills Road SW Bemidji MN 56601 David Harthan Chairperson 1.50 X X 0 0 0 Linda Berntson 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 Brent Johnson Board Member 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 Gary Siefers Board Member 1.50 X 0 0 0 Chris Congers Board Member 1.50 X 0 0 0 Steven J Hostetter President 40.00 X 43313 0 29346 Carol Nelson Exec. Vice President 40.00 X 50077 0 9892 93390 0 39238 0 0 0 0 0 1435 1884301 18170 1885736 Tuition 900099 1875584 1875584 Housing 900099 346825 346825 Camps & Conferences 900099 95325 95325 Facilities 900099 43345 43345 Mission Ministries 900099 32192 32192 2393271 12647 12647 16543 2230 14540 6 2003 2224 4227 4227 2230 1435 2418 -188 -188 303016 127179 175837 175837 Miscellaneous Income 900099 26390 26390 26390 4497920 2595498 0 16686 549910 549910 135313 105840 29473 21680 21680 1395937 1071287 122480 202170 21735 14152 4046 3537 119620 82976 18877 17767 84216 61605 11450 11161 1326 1326 24090 24090 39440 39440 107481 90040 13570 3871 34791 34395 396 189255 119210 43885 26160 144875 133102 11291 482 51564 41516 374 9674 15475 8459 4167 2849 26436 17306 6868 2262 117139 96242 20897 58396 50424 7972 Repairs and maintenance 106218 95463 10598 157 Student activities 57947 53288 4581 78 Food 39462 39462 Ministry expenses 37429 36382 1047 87075 38109 16535 32431 3466810 2655008 429243 382559 127819 179399 191435 9560 708494 41861 260723 39437 34803 15948 12041 5974997 2363295 2943402 3611702 290475 453863 231979 1189 1057 3633079 5522108 107153 366176 53399 44635 289000 402000 106410 81471 555962 894282 X 2169343 2813993 442559 1325586 465215 488247 3077117 4627826 3633079 5522108 X 1031110 28863 490736 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 577465 23372 39169 25182 1520 613304 535864 12398 44358 14105 1050 577465 435813 54856 63007 16812 1000 535864 408009 15729 30200 17085 1040 435813 399995 2780 25666 19115 1317 408009 0.00000 0.79610 0.20390 0 0 923201 923201 3397691 1700927 1696764 432862 251047 181815 346001 301593 44408 875242 109728 765514 3611702 Annuities payable 3310 Deposit agreements 500 Medical reimbursement 77661 81471 X 4717751 28863 54277 620333 703473 4014278 483642 483642 4497920 3167042 54277 129597 183874 2983168 483642 483642 3466810 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. A term endowment was not previously included for 2012 or 2013. The balances have been updated to properly include the term endowment. 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, 2014 and 2013, 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 2011. Part XI, Line 2d - Other Adjustments: Gain on proceeds from insurance 490,736. Fundraising expenses 2,418. Cost of goods sold 127,179. Part XI, Line 4b - Other Adjustments: Tuition discounts 483,642. Part XII, Line 2d - Other Adjustments: Fundraising expenses 2,418. Cost of goods sold 127,179. Part XII, Line 4b - Other Adjustments: Tuition discounts 483,642. 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 made public in the student information packages sent out during the period of solicitation for students. Also, this policy is made public in the Oak Hills Christian College academic catalog and 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 1014454 39440 975014 1014454 39440 975014 AK AZ CO KY ME MI MN MS MO NH NY VA WA 1 Memorial Scholarships 51 27845 Oak Hill's Grants and Scholarships 135 438329 Resident Assistance Scholarships 9 17468 Loan Repayment Assistance Program 34 45149 Camp Scholarships 129 15119 Mokahum Ministry Center Scholarships 3 6000 Part I, Line 2: All 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. 4252 Tuition discount Tuition assistance Brenda Hostetter Wife of President 21680 W-2 wages and benefits 0 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 by the Executive VP. 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 annual 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. If a conflict were to arise at a board meeting, the individual would abstain from voting. Form 990, Part VI, Section B, line 15 The compensation package for the President was set by the Board using comparable data from Association for Biblical Higher Education (ABHE). Fair market value was determined used ABHE & Minnesota Dept. of Employment and Economic Development data. The consensus of the Board was to increase the President's salary by 2% for the fiscal year 2013-2014. The approval process was documented in the minutes. All compensation adjustment for other officers is approved by the President. Comparability data is used, and the process is documented. 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 XI, line 9: Gain on proceeds from insurance 490,736. 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 0 212500 Oak Hills Fellowship