BETHANY LUTHERAN COLLEGE & SEMINARY INC: Form 990, tax year 2020
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- Organization
- BETHANY LUTHERAN COLLEGE & SEMINARY INC (EIN 41-0747165)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-11
- IRS object ID
- 202231319349303228
- Schema version
- 2020v4.2
- 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 C
- Schedule D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule L
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-11T16:02:17-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 390859910 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST 2300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410747165 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY LUTHERAN COLLEGE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BETH | BusinessNameControlTxt |
| Phone | 5073447000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 LUTHER DRIVE | AddressLine1Txt |
| City | MANKATO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GENE R PFEIFER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5073447000 | PhoneNum |
| Signature | 2022-03-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GENE | PersonFirstNm |
| Person Last | PFEIFER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LAWRENCE H MOHR CPA | PreparerPersonNm |
| PTIN | P00447603 | PTIN |
| Phone | 6128764500 | PhoneNum |
| Preparation | 2022-03-08 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GENE R PFEIFER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 LUTHER DRIVE | AddressLine1Txt |
| City | MANKATO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $56,916,432 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BLC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1927 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | BETHANY LUTHERAN COLLEGE IS A PRIVATE, RESIDENTIAL, LIBERAL ARTS COLLEGE COMMITTED TO THE TEACHINGS OF THE BIBLE AS SET FORTH IN THE LUTHERAN CONFESSIONS. BETHANY PROVIDES STUDIES CULMINATING IN A BACHELOR OF ARTS & SCIENCE DEGREES. BETHANY LUTHERAN THEOLOGICAL SEMINARY EXISTS IN ORDER TO TRAIN MEN FOR THE PUBLIC MINISTRY IN THE ELS AS WELL AS TO SERVE THE SYNOD'S THEOLOGICAL NEEDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 615 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,252,999 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,946,656 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,718,739 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,198,384 | CYProgramServiceRevenueAmt |
| PY Investment Income | $621,045 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,278,129 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,347,731 | PYOtherRevenueAmt |
| CY Other Revenue | $1,336,839 | CYOtherRevenueAmt |
| PY Total Revenue | $27,940,514 | PYTotalRevenueAmt |
| CY Total Revenue | $41,760,008 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,576,971 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,085,271 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,667,866 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,519,128 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $852,356 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,719,835 | PYOtherExpensesAmt |
| CY Other Expenses | $9,029,976 | CYOtherExpensesAmt |
| PY Total Expenses | $29,964,672 | PYTotalExpensesAmt |
| CY Total Expenses | $30,634,375 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,024,158 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $11,125,633 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $97,860,298 | TotalAssetsBOYAmt |
| Total Assets EOY | $109,343,535 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $21,200,176 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $18,704,852 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $76,660,122 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $90,638,683 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BETHANY LUTHERAN COLLEGE PROVIDES CHRISTIAN HIGHER EDUCATION IN A CHALLENGING ACADEMIC ENVIRONMENT WHERE PERSONAL MENTORING GUIDES STUDENTS TO PURSUE KNOWLEDGE, TRUTH, AND DISCERNMENT FOR PRODUCTIVE AND FULFILLING LIVES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $18,967,075 | ExpenseAmt |
| Grant | $11,085,271 | GrantAmt |
| Revenue | $17,943,249 | RevenueAmt |
| Desc | INSTRUCTION: BETHANY LUTHERAN COLLEGE AWARDS THE BACHELOR OF ARTS & SCIENCE DEGREES WITH MAJORS IN MORE THAN 29 SUBJECT AREAS AND A MASTER OF DIVINITY AND A MASTER OF ARTS DEGREES. THE 2020-2021 ACADEMIC YEAR ENROLLMENT WAS 679 FULL TIME EQUIVALENT (FTE) STUDENTS IN THE FALL SEMESTER AND 646 FTE STUDENTS ENROLLED IN THE SPRING SEMESTER. OF THE TOTAL NUMBER OF STUDENTS ENROLLED IN 2020-2021 ACADEMIC YEAR, 106 MET THE REQUIREMENTS OF GRADUATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,468,816 | ExpenseAmt |
| Revenue | $1,306 | RevenueAmt |
| Desc | STUDENT SERVICES & ACADEMIC SUPPORT: BETHANY BOASTS A LONG-STANDING COMMITMENT TO EDUCATING THE WHOLE PERSON BY NOURISHING THE INTELLECTUAL, SPIRITUAL, EMOTIONAL, SOCIAL AND PHYSICAL DIMENSIONS OF STUDENTS' LIVES. THE COLLEGE OFFERS A CURRICULUM THAT CHALLENGES STUDENTS TO THINK CRITICALLY AND EXPRESS THEMSELVES EFFECTIVELY, A CAMPUS LIFE THAT ENCOURAGES INVOLVEMENT AND SERVICE (OVER 25 STUDENT ORGANIZATIONS), A COMMUNITY OF FAITH THAT NURTURES SPIRITUAL GROWTH AND DEVELOPS MORAL RESPONSIBILITY, AND CO-CURRICULAR ACTIVITIES THAT INSPIRE STUDENTS TO TEST THEIR OWN LIMITS AND EXPRESS THEIR INDIVIDUALITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,972,748 | ExpenseAmt |
| Revenue | $3,253,829 | RevenueAmt |
| Desc | AUXILIARY ENTERPRISES AT BETHANY LUTHERAN COLLEGE PROVIDES FOUR RESIDENCE HALLS ON CAMPUS, ONE DINING VENUE, AND A SPIRIT STORE FOR STUDENTS, FACULTY AND STAFF. OF THE TOTAL STUDENT BODY, 62% OF ENROLLED STUDENTS LIVED ON-CAMPUS AND PARTICIPATED IN THE RESIDENT STUDENT BOARD PLAN. 385 STUDENTS RESIDED IN CAMPUS HOUSING IN THE 2020-2021 FALL SEMESTER AND 357 IN THE SPRING SEMESTER. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER PROGRAM SERVICES INCLUDE OPERATIONS AND MAINTENANCE OF PLANT AND INSTITUTIONAL SUPPORT. THESE PROGRAMS PROVIDE SERVICES TO OPERATE AND MAINTAIN BUILDINGS AND GROUNDS AND TO SUPPORT INSTITUTIONAL OPERATIONS OTHER THAN MANAGEMENT AND GENERAL. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $27,408,639 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 57 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 615 | EmployeeCnt |
| Employment Tax Returns Filed | 0 | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL L MUNDAHL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5073447739 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 LUTHER DRIVE | AddressLine1Txt |
| City | MANKATO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56001 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| REV HERBERT HUHNERKOCH | ||||||
| CHAIRMAN-BOARD OF REGENTS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| REV MARK BARTELS | ||||||
| VICE-CHAIR-BOARD OF REGENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MR WILLIAM SOULE | ||||||
| SECRETARY-BOARD OF REGENTS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DR WILLIS ANTHONY | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV ERWIN EKHOFF | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR LYLE FAHNING | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR JOSHUA MEARS | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR JAMES MINOR | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV ALEXANDER RING | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR TIMOTHY ROEMHILDT | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MR TIM THIELE | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV DAVID THOMPSON | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR GENE R PFEIFER | ||||||
| COLLEGE PRESIDENT | 40.00 | Yes (X) | $165,795 | $0 | $48,631 | |
| DANIEL L MUNDAHL | ||||||
| SENIOR VP OF FIN & ADMIN/TREASURER | 40.00 | Yes (X) | $118,357 | $0 | $16,696 | |
| REV GAYLIN SCHMELING | ||||||
| SEMINARY PRESIDENT | 40.00 | Yes (X) | $92,651 | $0 | $39,915 | |
| GREGORY COSTELLO | ||||||
| CONTROLLER/ASST. TREASURER | 40.00 | Yes (X) | $73,739 | $0 | $15,430 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $450,542 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,672 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | |||||
| 12351 W 96TH TERRACE SUITE 204 | LENEXA | KS | 66215 | FOOD SERVICE | $911,630 |
| SECURITAS SECURITY SERVICES USA INC | |||||
| 5000 OLSON MEMORIAL HWY STE 200 | MINNEAPOLIS | MN | 55422 | SECURITY SERVICES | $156,869 |
| STEAMWORKS | |||||
| 3640 PHEASANT RIDGE DR NE | BLAINE | MN | 55449 | BULK MAILING SERVICES | $129,196 |
| MAYO CLINIC | |||||
| PO BOX 4006 | ROCHESTER | MN | 55903 | HEALTH SERVICES | $107,785 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $16,066 | FundraisingAmt |
| Government Grants | $3,038,791 | GovernmentGrantsAmt |
| All Other Contributions | $6,891,799 | AllOtherContributionsAmt |
| Noncash Contributions | $28,500 | NoncashContributionsAmt |
| Total Contributions | $9,946,656 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TUITION AND FEES | 611710 | $17,943,249 | $17,943,249 |
| AUXILIARY ENTERPRISES | 611710 | $3,253,829 | $3,253,829 |
| STUDENT ACTIVITIES | 611710 | $1,306 | $1,306 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,198,384 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,161,179 | TotalRevenueColumnAmt |
| Exclusion | $1,161,179 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $330,397 | TotalRevenueColumnAmt |
| Exclusion | $330,397 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $147,034 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $115,929 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $31,105 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $31,105 | TotalRevenueColumnAmt |
| Exclusion | $31,105 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $23,123,608 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,006,658 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,116,950 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,116,950 | TotalRevenueColumnAmt |
| Exclusion | $8,116,950 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $66,299 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $16,066 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $33,837 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $32,462 | TotalRevenueColumnAmt |
| Exclusion | $32,462 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $942,875 | TotalRevenueColumnAmt |
| Exclusion | $942,875 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $942,875 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41,760,008 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,198,384 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $10,614,968 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,085,271 | TotalAmt |
| Program Services | $11,085,271 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $909,318 | TotalAmt |
| Program Services | $190,902 | ProgramServicesAmt |
| Management And General | $570,226 | ManagementAndGeneralAmt |
| Fundraising | $148,190 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,522,779 | TotalAmt |
| Program Services | $6,339,383 | ProgramServicesAmt |
| Management And General | $762,005 | ManagementAndGeneralAmt |
| Fundraising | $421,391 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $312,897 | TotalAmt |
| Program Services | $229,369 | ProgramServicesAmt |
| Management And General | $61,056 | ManagementAndGeneralAmt |
| Fundraising | $22,472 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,227,047 | TotalAmt |
| Program Services | $1,027,213 | ProgramServicesAmt |
| Management And General | $68,012 | ManagementAndGeneralAmt |
| Fundraising | $131,822 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $547,087 | TotalAmt |
| Program Services | $429,221 | ProgramServicesAmt |
| Management And General | $79,965 | ManagementAndGeneralAmt |
| Fundraising | $37,901 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,240 | TotalAmt |
| Management And General | $5,240 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,387 | TotalAmt |
| Management And General | $63,387 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $220,115 | TotalAmt |
| Management And General | $220,115 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,840,459 | TotalAmt |
| Program Services | $1,804,153 | ProgramServicesAmt |
| Management And General | $34,460 | ManagementAndGeneralAmt |
| Fundraising | $1,846 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $173,077 | TotalAmt |
| Program Services | $130,789 | ProgramServicesAmt |
| Management And General | $28,130 | ManagementAndGeneralAmt |
| Fundraising | $14,158 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,030,681 | TotalAmt |
| Program Services | $777,124 | ProgramServicesAmt |
| Management And General | $252,771 | ManagementAndGeneralAmt |
| Fundraising | $786 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $362,662 | TotalAmt |
| Program Services | $326,302 | ProgramServicesAmt |
| Management And General | $35,438 | ManagementAndGeneralAmt |
| Fundraising | $922 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $609,991 | TotalAmt |
| Program Services | $568,454 | ProgramServicesAmt |
| Management And General | $32,168 | ManagementAndGeneralAmt |
| Fundraising | $9,369 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $299,451 | TotalAmt |
| Program Services | $271,485 | ProgramServicesAmt |
| Management And General | $3,432 | ManagementAndGeneralAmt |
| Fundraising | $24,534 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,101 | TotalAmt |
| Program Services | $38,757 | ProgramServicesAmt |
| Management And General | $16,697 | ManagementAndGeneralAmt |
| Fundraising | $2,647 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $324,956 | TotalAmt |
| Program Services | $324,956 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,231,357 | TotalAmt |
| Program Services | $2,169,295 | ProgramServicesAmt |
| Management And General | $62,062 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,570 | TotalAmt |
| Program Services | $134,920 | ProgramServicesAmt |
| Management And General | $62,650 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIR & MAINTENANCE | $1,025,263 | $1,003,354 | $11,147 | $10,762 |
| DUES & MEMBERSHIPS | $69,328 | $59,164 | $2,339 | $7,825 |
| BOOKS & SUBSCRIPTIONS | $4,986 | $3,649 | $647 | $690 |
| PLEDGE CONTRIBUTIONS WR | $4,298 | $1,433 | $1,433 | $1,432 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $509,054 | TotalAmt |
| Program Services | $493,445 | ProgramServicesAmt |
| Fundraising | $15,609 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,634,375 | TotalAmt |
| Program Services | $27,408,639 | ProgramServicesAmt |
| Management And General | $2,373,380 | ManagementAndGeneralAmt |
| Fundraising | $852,356 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,850,680 | BOYAmt |
| EOY | $3,584,900 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,518 | BOYAmt |
| EOY | $77,324 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,680 | BOYAmt |
| EOY | $564,738 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,303 | BOYAmt |
| EOY | $188,218 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $150,198 | BOYAmt |
| EOY | $153,523 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,493 | BOYAmt |
| EOY | $46,970 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $93,352,768 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $49,140,734 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,756,658 | BOYAmt |
| EOY | $44,212,034 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,651,555 | BOYAmt |
| EOY | $43,050,635 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,604,358 | BOYAmt |
| EOY | $11,116,996 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,181,855 | BOYAmt |
| EOY | $6,348,197 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,860,298 | BOYAmt |
| EOY | $109,343,535 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,230,004 | BOYAmt |
| EOY | $1,223,557 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $63,325 | BOYAmt |
| EOY | $43,973 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,531,498 | BOYAmt |
| EOY | $16,086,009 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,375,349 | BOYAmt |
| EOY | $1,351,313 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,200,176 | BOYAmt |
| EOY | $18,704,852 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,477,019 | BOYAmt |
| EOY | $39,802,322 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,183,103 | BOYAmt |
| EOY | $50,836,361 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,660,122 | BOYAmt |
| EOY | $90,638,683 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,860,298 | BOYAmt |
| EOY | $109,343,535 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $11,125,633 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,448,639 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $404,289 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $119,226 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $119,226 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II-B, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE AMOUNT ON PART II-B IS EQUAL TO THE TOTAL AMOUNT OF DUES PAID BY BETHANY LUTHERAN COLLEGE, INC. BETHANY LUTHERAN COLLEGE, INC. PAID $113,229 TO MINNESOTA PRIVATE COLLEGE COUNCIL, AN ASSOCIATION THAT SERVES A VARIETY OF ITS MEMBER'S SHARED NEEDS, INCLUDING, BUT NOT ONLY, NON-PARTISAN AND NON-ELECTORAL ADVOCACY FOR PUBLIC POLICY THAT MEETS STUDENTS' NEEDS AND ADVANCES THE INTEREST OF PRIVATE HIGHER EDUCATION, A PORTION OF THIS AMOUNT, BUT NOT ALL OF IT, SUPPORTED ATTEMPTS TO INFLUENCE LEGISLATION WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("LOBBYING"). BETHANY LUTHERAN COLLEGE, INC. PAID $5,997 TO THE COUNCIL FOR CHRISTIAN COLLEGES & UNIVERSITIES, A GLOBAL HIGHER EDUCATION ASSOCIATION DEDICATED TO ADVANCING FAITH AND INTELLECT FOR THE COMMON GOOD, TO SUPPORT ATTEMPTS TO INFLUENCE LEGISLATION WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("LOBBYING"). | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $86,645 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $41,592,583 | BeginningYearBalanceAmt |
| Contributions | $2,423,912 | ContributionsAmt |
| Investment Earnings Or Losses | $11,600,439 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,770,452 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $192,372 | AdministrativeExpensesAmt |
| End Year Balance | $52,654,110 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,116,580 | BeginningYearBalanceAmt |
| Contributions | $1,821,811 | ContributionsAmt |
| Investment Earnings Or Losses | -$653,074 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,601,790 | GrantsOrScholarshipsAmt |
| Other Expenditures | $665,492 | OtherExpendituresAmt |
| Administrative Expenses | $425,452 | AdministrativeExpensesAmt |
| End Year Balance | $41,592,583 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,260,290 | BeginningYearBalanceAmt |
| Contributions | $2,271,984 | ContributionsAmt |
| Investment Earnings Or Losses | $1,071,264 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,260,217 | GrantsOrScholarshipsAmt |
| Other Expenditures | $809,093 | OtherExpendituresAmt |
| Administrative Expenses | $417,648 | AdministrativeExpensesAmt |
| End Year Balance | $44,116,580 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,295,521 | BeginningYearBalanceAmt |
| Contributions | $1,911,552 | ContributionsAmt |
| Investment Earnings Or Losses | $3,156,241 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,576,974 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,943,648 | OtherExpendituresAmt |
| Administrative Expenses | $582,402 | AdministrativeExpensesAmt |
| End Year Balance | $44,260,290 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $39,853,189 | BeginningYearBalanceAmt |
| Contributions | $2,371,191 | ContributionsAmt |
| Investment Earnings Or Losses | $4,047,172 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,476,339 | GrantsOrScholarshipsAmt |
| Other Expenditures | $993,665 | OtherExpendituresAmt |
| Administrative Expenses | $506,027 | AdministrativeExpensesAmt |
| End Year Balance | $43,295,521 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.12610 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.87390 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,072,133 | OtherCostOrOtherBasisAmt |
| Book Value | $7,072,133 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $67,089,333 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,014,606 | DepreciationAmt |
| Book Value | $32,074,727 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,498,438 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,744,328 | DepreciationAmt |
| Book Value | $3,754,110 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,417,624 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,939,637 | DepreciationAmt |
| Book Value | $477,987 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,275,240 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,442,163 | DepreciationAmt |
| Book Value | $833,077 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $44,212,034 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ALTERNATIVE INVESTMENTS | Desc |
| Book Value | $11,116,996 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,116,996 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BENEFICIAL INTEREST IN FUNDS HELD IN TRUST | $276,871 |
| BENEFICIAL INTEREST IN PERPETUAL TRUST | $1,052,596 |
| RESTRICTED CASH - DEBT PROCEEDS FOR CAPITAL PROJECT | $5,018,730 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,348,197 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| ANNUITIES PAYABLE | $870,150 |
| DEPOSITS HELD IN CUSTODY FOR OTHERS | $130,994 |
| DEPOSIT ACCOUNTS | $207,458 |
| GOVERNMENT GRANTS REFUNDABLE | $142,711 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,351,313 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $33,675,579 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,448,639 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $520,218 | OtherRevenueAmt |
| Revenue Not Reported | $2,968,857 | RevenueNotReportedAmt |
| Revenue Subtotal | $30,706,722 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $220,115 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $10,833,171 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,053,286 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $41,760,008 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,697,018 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $115,929 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $115,929 | ExpensesNotReportedAmt |
| Expenses Subtotal | $19,581,089 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $220,115 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $10,833,171 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,053,286 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $30,634,375 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III, LINE 4: | BETHANY LUTHERAN COLLEGE, AS A LIBERAL ARTS COLLEGE, ADVANCES THE KNOWLEDGE AND APPRECIATION OF THE ARTS THROUGH DIGITAL AND VISUAL MEDIA. ART WORK AND STATUES HELP ENHANCE OUR STUDENTS, FACULTY, STAFF, ALUMNI AND DONORS, AS WELL AS THE GREATER MANKATO COMMUNITY THROUGH THE COLLABORATION WITH THE TWIN RIVERS ART COUNCIL AND THEIR WALKING SCULPTURE TOUR TO PROMOTE THE APPRECIATION OF THE ARTS. |
| PART V, LINE 4: | BETHANY LUTHERAN COLLEGE'S ENDOWMENT FUNDS ARE USED TO FUND SCHOLARSHIPS TO STUDENTS, THE GENERAL OPERATIONS OF THE COLLEGE, AND OTHER SPECIAL PROJECTS SUCH AS FACULTY DEVELOPMENT, DEPARTMENTAL NEEDS, LIBRARY NEEDS AND ARCHIVE NEEDS. |
| PART X, LINE 2: | THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ACCORDING TO AN INTERNAL REVENUE SERVICE DETERMINATION LETTER. ACCORDINGLY, THE CORPORATION IS NOT SUBJECT TO FEDERAL INCOME TAXES EXCEPT TO THE EXTENT IT DERIVES INCOME FROM CERTAIN ACTIVITIES NOT SUBSTANTIALLY RELATED TO ITS TAX-EXEMPT PURPOSES (UNRELATED TRADE OR BUSINESS ACTIVITIES). THE CORPORATION HAD NO MATERIAL UNRELATED BUSINESS INCOME DURING THE YEAR. IT IS ALSO EXEMPT FROM STATE INCOME TAX. THE CORPORATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE CORPORATION FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2021 AND 2020. THE CORPORATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED GAIN ON BENEFICIAL INTEREST IN FUNDS HELD IN TRUST 53,826. UNREALIZED LOSS ON BENEFICIAL INTEREST HELD IN PERPETUAL TRUST 93,786. DIRECT RENTAL EXPENSES 115,929. ACTUARIAL ADJUSTMENT 256,677. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS 10,833,171. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT RENTAL EXPENSES 115,929. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS 10,833,171. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | 0 | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (1) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE E, PART I, LINE 3 | THE USE OF THESE MEDIA FORMATS ARE PRIMARILY USED FOR EVENT RELATED ACTIVITIES. THE COLLEGE DOES NOT USE THEM TO SOLICIT STUDENTS FOR ENROLLMENT. |
| SCHEDULE E, PART I, LINE 6 | BETHANY LUTHERAN COLLEGE PARTICIPATES IN TITLE IV FINANCIAL AID PROGRAMS, SO MANY STUDENTS RECEIVE AID THROUGH FEDERAL AND STATE AGENCIES. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | INVESTMENT ACTIVITIES | $3,560,595 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | INVESTMENT ACTIVITIES | $1,358,174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $4,918,769 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $4,918,769 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3: | ACCRUAL METHOD |
| PART III ACCOUNTING METHOD: | |
| SCHEDULE F, PART IV: | LINE 1: THE COLLEGE HAS DIRECTLY INVESTED IN FOREIGN CORPORATIONS AND FILED THE REQUIRED FORMS 926 FOR THE TAX YEAR. LINE 3: THE COLLEGE HAS DIRECTLY INVESTED IN FOREIGN CORPORATIONS. HOWEVER, THE COLLEGE DOES NOT MEET THE FILING REQUIREMENTS OF FILING FORM 5471 FOR THE TAX YEAR. LINE 4: THE COLLEGE HAS DIRECTLY INVESTED IN A PASSIVE FOREIGN INVESTMENT COMPANY (PFIC). HOWEVER, THE PFIC DOES NOT CREATE ANY UNRELATED BUSINESS INCOME FOR THE COLLEGE TO REPORT. UNDER THESE FACTS, IT IS NOT NECESSARY FOR THE COLLEGE TO FILE FORM 8621. LINE 5: THE COLLEGE HAS DIRECTLY INVESTED IN FOREIGN PARTNERSHIPS AND FILED THE REQUIRED FORMS 8865 FOR THE TAX YEAR. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | LAUBE GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $28,125 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $7,547 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $20,578 | GrossRevenueEvent1Amt |
| Cash Prizes Event1 | $200 | CashPrizesEvent1Amt |
| Non Cash Prizes Event1 | $3,806 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $7,980 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,413 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $321 | OtherDirectExpensesEvent1Amt |
| Event2 | GOLF OUTING | Event2Nm |
| Gross Receipts Event2 | $54,240 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $8,519 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $45,721 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $200 | CashPrizesEvent2Amt |
| Non Cash Prizes Event2 | $4,370 | NonCashPrizesEvent2Amt |
| Rent Facility Costs Event2 | $6,755 | RentFacilityCostsEvent2Amt |
| Food And Beverage Event2 | $6,755 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $1,037 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $82,365 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $16,066 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $66,299 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $400 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $8,176 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $14,735 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $9,168 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $1,358 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $33,837 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $32,462 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS | 437 | $10,833,171 |
| EMERGENCY GRANTS TO STUDENTS | 437 | $252,100 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 2: | BETHANY LUTHERAN COLLEGE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT OF POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. THESE AWARDS ARE MONITORED AND AWARDED BY THE DIRECTOR OF FINANCIAL AID. |
| PART III, EMERGENCY GRANTS TO STUDENTS: | EMERGENCY GRANTS TO STUDENTS REPRESENTS THE HIGHER EDUCATION RELIEF FUNDING PROVIDED BY THE CARES ACT FOR DIRECT DISTRIBUTION TO STUDENTS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR GENE R PFEIFER | PersonNm |
| Title | COLLEGE PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $163,554 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $2,241 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $17,310 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $31,321 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $214,426 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | DR. GENE PFEIFER, PRESIDENT - TRAVEL FOR COMPANIONS - THE PRESIDENT'S WIFE TRAVELS WITH THE PRESIDENT ON SEVERAL DIFFERENT OCCASIONS. SHE RECEIVES A WITH THE PRESIDENT, AS NEEDED. NOT INCLUDED IN TAXABLE COMPENSATION. DR. GENE PFEIFER, PRESIDENT - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL HIS BENEFIT PACKAGE. MAID SERVICE IS PROVIDED FOR THIS RESIDENCE. NOT STIPEND FOR THE TRAVEL AND IT IS COUNTED AS PART OF HER DUTIES TO TRAVEL USE AND PERSONAL SERVICES - THE PRESIDENT IS PROVIDED HOUSING AS PART OF INCLUDED IN TAXABLE COMPENSATION. ARTHUR WESTPHAL, VP OF ADVANCEMENT - HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES - THE VP FOR ADVANCEMENT HAS A MEMBERSHIP AT THE MANKATO GOLF CLUB FOR BUSINESS PURPOSES ONLY. THE MEMBERSHIP IS USED FOR BETHANY LUTHERAN COLLEGE BUSINESS, ENTERTAINING DONORS AND OTHER CLIENTS. INCLUDED IN TAXABLE COMPENSATION. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash Grant | $66,387 | CashGrantAmt |
| Type Of Assistance | INSTITUTIONAL AID | TypeOfAssistanceTxt |
| Assistance Purpose | ACADEMIC PERFORMANCE AND NEED BASED SCHOLARSHIPS | AssistancePurposeTxt |
Schedule M IRS990ScheduleM
Other Non Cash Contri Table OtherNonCashContriTableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Desc | 3 MANUAL ORGAN PIPES, AMPLIFIER 2 SPEAKERS | Desc |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $28,500 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | BETHANY LUTHERAN COLLEGE IS REPORTING NUMBER OF CONTRIBUTIONS IN COLUMN (B). | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE COLLEGE'S MEMBERSHIP CONSISTS OF THOSE CONGREGATIONS AND INDIVIDUALS WHO SUBSCRIBE TO THE CONSTITUTION OF THE EVANGELICAL LUTHERAN SYNOD AND HAVE BEEN ACCEPTED INTO MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE EVANGELICAL LUTHERAN SYNOD DELEGATES HAVE THE AUTHORITY OR RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE ARTICLES, BYLAWS AND GUIDELINES OF THE COLLEGE MAY BE AMENDED BY VOTE OF THE MEMBERS OF THE COLLEGE, PROVIDED THAT NOTICE OF THE PROPOSED AMENDMENT HAS BEEN GIVEN IN THE BOOK OF REPORTS AND MEMORIALS OR THE CONVENTION HANDBOOK. AMENDMENTS BECOME EFFECTIVE UPON APPROVAL BY THE CONVENTION AND FILING WITH THE STATE OF MINNESOTA. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE FINANCE AND AUDIT COMMITTEE AT THEIR FEBRUARY MEETING EACH YEAR. AFTER THE FORM 990 IS REVIEWED BY THE FINANCE AND AUDIT COMMITTEE, THE REDACTED PUBLIC DISCLOSURE COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF REGENTS FOR REVIEW PRIOR TO THE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY COVERS THE BOARD OF REGENTS, COMMITTEE MEMBERS, EX-OFFICIO MEMBERS AND SENIOR ADMINISTRATION, INCLUDING THE SEMINARY PRESIDENT. ANNUALLY THE FULL BOARD OF REGENTS IS ASKED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY. CONFLICTS ARE DETERMINED BY THE BOARD OF REGENTS WHO DO NOT HAVE A CONFLICT OR AT THE CABINET LEVEL, WHERE APPROPRIATE. THE REGENT WITH THE POTENTIAL CONFLICT OF INTEREST ABSTAINS FROM PARTICIPATING IN THE DISCUSSIONS AND VOTING ON THE CONFLICT. PROCEEDINGS RESULTING FROM POTENTIAL AND ACTUAL CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15 | DANIEL L. MUNDAHL, SENIOR VP OF FINANCE & ADMINISTRATION, GATHERED INFORMATION FROM THE COLLEGE AND UNIVERSITY PROFESSIONAL ASSOCIATION, THE CHRONICLE OF HIGHER EDUCATION AND FROM THE MINNESOTA PRIVATE COLLEGE COUNCIL FOR COMPARISONS USING THE MEDIAN MEASURE AND LOOKING AT COLLEGES OF SIMILAR SIZE AND PURPOSE. THIS INFORMATION IS PROVIDED TO THE EXECUTIVE COMMITTEE WHO REVIEWS, EVALUATES, AND DETERMINES COMPENSATION FOR THE PRESIDENT. THE EXECUTIVE COMMITTEE DOCUMENTS IN MINUTES THAT ARE RETAINED BY THE BOARD CHAIR. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN MAY, 2021. THE PRESIDENT AND SENIOR VP OF FINANCE & ADMINISTRATION DETERMINE COMPENSATION FOR OTHER OFFICERS USING THE INFORMATION GATHERED FOR THE PRESIDENT'S COMPENSATION DETERMINATION PROCESS. THIS PROCESS WAS MOST RECENTLY UNDERTAKEN IN MAY, 2021. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE COLLEGE MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | ACTUARIAL ADJUSTMENT 256,676. UNREALIZED GAIN ON BENEFICIAL INTEREST IN FUNDS HELD IN TRUST 53,827. UNREALIZED LOSS ON BENEFICIAL INTEREST HELD IN PERPETUAL TRUST 93,786. |
| FORM 990, PART XII, LINE 2C | THE OVERSIGHT AND SELECTION PROCESS OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EVANGELICAL LUTHERAN SYNOD | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 BROWNS COURT | AddressLine1Txt |
| City | MANKATO | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237181739 | EIN |
| Primary Activities | RELIGIOUS NOT-FOR-PROFIT | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 1 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHARITABLE REMAINDER UNITRUST (4) | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | CHARITABLE TRUST | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | T | EntityTypeTxt |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |