BETHANY COLLEGE: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BETHANY COLLEGE (EIN 55-0356985)
- Tax period
- 2019-07-01 to 2020-06-30
- Filed
- 2021-05-17
- IRS object ID
- 202101379349311050
- Schema version
- 2019v5.2
- 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 D
- Schedule E
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2021-05-17T19:02:47-05:00 | ReturnTs |
| Tax Period End | 2020-06-30 | 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 | 20 STANWIX STREET | AddressLine1Txt |
| City | PITTSBURGH | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 15222 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550356985 | 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 | 3048297000 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 E CAMPUS DRIVE | AddressLine1Txt |
| City | BETHANY | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260323002 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DENNIS MCMASTER | PersonNm |
| Person Title | VP OF FINANCE AND CFO | PersonTitleTxt |
| Phone | 3048297103 | PhoneNum |
| Signature | 2021-05-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN R LENART EA | PreparerPersonNm |
| PTIN | P00289136 | PTIN |
| Phone | 4126976400 | PhoneNum |
| Preparation | 2021-05-17 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | REV DR TAMARA RODENBERG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 E CAMPUS DRIVE | AddressLine1Txt |
| City | BETHANY | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260323002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $39,236,984 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BETHANYWV.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1840 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | TEACHING AND LEARNING FORM THE MISSION OF BETHANY COLLEGE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 35 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 34 | VotingMembersIndependentCnt |
| Total Employee | 570 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $20,128 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $3,384 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,644,643 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,647,023 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $21,859,202 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $20,103,796 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,948,804 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,070,081 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,824,934 | PYOtherRevenueAmt |
| CY Other Revenue | $3,099,410 | CYOtherRevenueAmt |
| PY Total Revenue | $30,277,583 | PYTotalRevenueAmt |
| CY Total Revenue | $28,920,310 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $10,306,889 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,175,422 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,365,521 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,393,531 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $591,564 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,864,959 | PYOtherExpensesAmt |
| CY Other Expenses | $12,405,103 | CYOtherExpensesAmt |
| PY Total Expenses | $35,537,369 | PYTotalExpensesAmt |
| CY Total Expenses | $34,974,056 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$5,259,786 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$6,053,746 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $88,127,928 | TotalAssetsBOYAmt |
| Total Assets EOY | $86,037,738 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,527,881 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $50,657,957 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $42,600,047 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,379,781 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TEACHING AND LEARNING FORM THE MISSION OF BETHANY COLLEGE. CENTRAL TO THIS IS PROVIDING A LIBERAL ARTS EDUCATION FOR STUDENTS, INCLUDING THE PREPARATION OF PROFESSIONALS, IN AN ATMOSPHERE OF STUDY, WORK, AND SERVICE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | Yes (1) | SignificantChangeInd |
| Expense | $20,902,787 | ExpenseAmt |
| Grant | $11,175,422 | GrantAmt |
| Revenue | $15,142,021 | RevenueAmt |
| Desc | INSTRUCTION - THE COLLEGE PROVIDES EDUCATIONAL SERVICES AND INSTRUCTIO TO FULL AND PART TIME STUDENTS SEEKING A COLLEGE EDUCATION AND/OR DEGREE. SCHOLARSHIPS & FELLOWSHIPS - THE COLLEGE PROVIDES FINANCIAL ASSISTANCE TO STUDENTS EITHER BASED ON THEIR NEED OR ACADEMIC MERIT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,360,967 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $4,957,391 | RevenueAmt |
| Desc | ACADEMIC SUPPORT AND OTHER STUDENT SERVICES RELATED PROGRAMS - SUPPORT ACTIVITIES THROUGH THE DEANS OF VARIOUS DIVISIONS, THE LIBRARY, AND AUDIO VISUAL SERVICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,263,754 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | 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 | 0 | 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 | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | 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 | Yes (1) | 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 | 570 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| 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 |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| 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 | 35 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 34 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | Yes (1) | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DENNIS MCMASTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3048297103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 E CAMPUS DRIVE | AddressLine1Txt |
| City | BETHANY | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260323002 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TAMARA NICHOLS RODENBERG | ||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $463,489 | $0 | $57,330 |
| DENNIS MCMASTER | ||||||
| CFO/VP OF FINANCE | 40.00 | Yes (X) | $167,056 | $0 | $35,654 | |
| GREGORY B JORDAN | ||||||
| CHAIRMAN BOARD OF TRUSTEES | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROBERT J MCCANN | ||||||
| VICE CHAIR BOARD OF TRUSTE | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JANET A LONG | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN W MULLEN | ||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCARLETT FOSTER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOYCE JEFFERSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAT HOSEY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARSHA SMITH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARIE DEPARIS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARC B CHEMENKO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SYLVAN HOLZER | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LOGAN HASSIG | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| THADDAEUS ALLEN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA D LEWIS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| W DARWIN COLLINS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SEAN MCBRIDE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD CLANCY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ARTHUR KEYS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM STRICKLAND | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JHAMAL ROBINSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES F COMPANION | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGIANA RILEY | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE M BADO | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GAYLE CONNELLY MANCHIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GARY NOVAK | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| G OGDEN NUTTING | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM NEWTON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| G DANIEL MARTICH | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| FRED M HARRIS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH S ATHOL | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EDWARD J SEE | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOUGLAS GOIN | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG WILLIAMS | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ASA JOHNSON | ||||||
| TRUSTEE | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $630,545 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $92,984 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EAT'N PARK HOSPITALITY GROUP INC | |||||
| 285 E WATERFRONT DR | PITTSBURGH | PA | 15120 | DINING SERVICES | $2,195,193 |
| EAB GLOBAL INC | |||||
| PO BOX 603519 | CHARLOTTE | NC | 28260 | STUDENT SEARCH | $598,018 |
| FOLLETT HIGHER EDUCATION GROUP | |||||
| 3146 SOLUTIONS CENTER | CHICAGO | IL | 60677 | TEXTBOOK RENTAL PROGRAM | $324,720 |
| HE NEUMANN CO | |||||
| PO BOX 6208 | WHEELING | WV | 26003 | HVAC REPAIR & MAINTENANCE | $307,503 |
| INDEPENDENT COLLEGE ENTERPRISE | |||||
| 2300 MACCORKLE AVE SE | CHARLESTON | WV | 25304 | INFORMATION TECHNOLOGY | $245,263 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 9 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $65,099 | FundraisingAmt |
| Government Grants | $1,163,150 | GovernmentGrantsAmt |
| All Other Contributions | $3,418,774 | AllOtherContributionsAmt |
| Noncash Contributions | $25,124 | NoncashContributionsAmt |
| Total Contributions | $4,647,023 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611310 | $15,370,736 | $15,370,736 | |
| AUXILIARY ENTERPRISES | 611310 | $4,276,767 | $4,272,383 | $4,384 |
| OTHER PROGRAM SERVICES | 611310 | $456,293 | $456,293 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $20,103,796 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $647,635 | TotalRevenueColumnAmt |
| Exclusion | $647,635 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,083,666 | TotalRevenueColumnAmt |
| Exclusion | $3,083,666 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $56,091 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $40,347 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $15,744 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,744 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $15,744 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,689,692 | SecuritiesAmt |
| Other | $9,081 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,274,664 | SecuritiesAmt |
| Other | $1,663 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $415,028 | SecuritiesAmt |
| Other | $7,418 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $422,446 | TotalRevenueColumnAmt |
| Exclusion | $422,446 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $65,099 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,920,310 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $20,099,412 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $20,128 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,153,747 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,175,422 | TotalAmt |
| Program Services | $11,175,422 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,184,472 | TotalAmt |
| Management And General | $1,027,549 | ManagementAndGeneralAmt |
| Fundraising | $156,923 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,691,278 | TotalAmt |
| Program Services | $7,204,667 | ProgramServicesAmt |
| Management And General | $217,179 | ManagementAndGeneralAmt |
| Fundraising | $269,432 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,473 | TotalAmt |
| Program Services | $212,874 | ProgramServicesAmt |
| Management And General | -$11,992 | ManagementAndGeneralAmt |
| Fundraising | $17,591 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,661,354 | TotalAmt |
| Program Services | $1,388,478 | ProgramServicesAmt |
| Management And General | $222,428 | ManagementAndGeneralAmt |
| Fundraising | $50,448 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $637,954 | TotalAmt |
| Program Services | $502,217 | ProgramServicesAmt |
| Management And General | $105,368 | ManagementAndGeneralAmt |
| Fundraising | $30,369 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,557 | TotalAmt |
| Management And General | $55,557 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233,480 | TotalAmt |
| Management And General | $233,480 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $85,175 | TotalAmt |
| Management And General | $85,175 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $279,394 | TotalAmt |
| Program Services | $3,217 | ProgramServicesAmt |
| Management And General | $270,187 | ManagementAndGeneralAmt |
| Fundraising | $5,990 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $308,201 | TotalAmt |
| Program Services | $81,586 | ProgramServicesAmt |
| Management And General | $202,298 | ManagementAndGeneralAmt |
| Fundraising | $24,317 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,729 | TotalAmt |
| Fundraising | $18,729 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,724 | TotalAmt |
| Program Services | $208,463 | ProgramServicesAmt |
| Management And General | $13,700 | ManagementAndGeneralAmt |
| Fundraising | $9,561 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,343,531 | TotalAmt |
| Program Services | $1,593,601 | ProgramServicesAmt |
| Management And General | $749,930 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,675,619 | TotalAmt |
| Program Services | $1,172,934 | ProgramServicesAmt |
| Management And General | $502,685 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $325,042 | TotalAmt |
| Management And General | $325,042 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| UTILITIES & MAINTENANCE | $2,170,337 | $1,610,940 | $559,397 | $0 |
| SUPPLIES | $1,702,027 | $1,393,898 | $299,925 | $8,204 |
| DINING SERVICES | $1,559,631 | $1,559,631 | $0 | $0 |
| EQUIPMENT & REPAIRS | $620,389 | $477,944 | $142,445 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $796,267 | TotalAmt |
| Program Services | $677,882 | ProgramServicesAmt |
| Management And General | $118,385 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,974,056 | TotalAmt |
| Program Services | $29,263,754 | ProgramServicesAmt |
| Management And General | $5,118,738 | ManagementAndGeneralAmt |
| Fundraising | $591,564 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $305,319 | BOYAmt |
| EOY | $2,132,324 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,689,571 | BOYAmt |
| EOY | $2,748,933 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,176,287 | BOYAmt |
| EOY | $1,417,227 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,582,716 | BOYAmt |
| EOY | $2,977,324 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,908 | BOYAmt |
| EOY | $19,908 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $930,399 | BOYAmt |
| EOY | $797,518 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $82,836,684 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $48,935,236 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,300,090 | BOYAmt |
| EOY | $33,901,448 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,389,617 | BOYAmt |
| EOY | $29,001,087 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,575,490 | BOYAmt |
| EOY | $12,398,487 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $158,531 | BOYAmt |
| EOY | $643,482 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,127,928 | BOYAmt |
| EOY | $86,037,738 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,689,416 | BOYAmt |
| EOY | $2,713,944 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,350,355 | BOYAmt |
| EOY | $3,988,273 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $295,199 | BOYAmt |
| EOY | $1,269,216 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,765,000 | BOYAmt |
| EOY | $28,859,855 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,984,048 | BOYAmt |
| EOY | $9,939,788 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,443,863 | BOYAmt |
| EOY | $3,886,881 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,527,881 | BOYAmt |
| EOY | $50,657,957 | 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 | -$2,222,320 | BOYAmt |
| EOY | -$11,963,999 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,822,367 | BOYAmt |
| EOY | $47,343,780 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,600,047 | BOYAmt |
| EOY | $35,379,781 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,127,928 | BOYAmt |
| EOY | $86,037,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$6,053,746 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$258,845 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $5,108 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | -$912,783 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 2 | DonorAdvisedFundsHeldCnt |
| Funds And Other Accounts Held | 3 | FundsAndOtherAccountsHeldCnt |
| Donor Advised Funds Vl EOY | $2,105,959 | DonorAdvisedFundsVlEOYAmt |
| Funds And Other Accounts Vl EOY | $628,184 | FundsAndOtherAccountsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
| Historic Structure | Yes (X) | HistoricStructureInd |
| Total Easements | 4 | TotalEasementsCnt |
| Historic Structure Easements | 4 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 4 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | 0 | Section170hRqrStsfdInd |
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $138,520 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,351,725 | BeginningYearBalanceAmt |
| Contributions | $961,900 | ContributionsAmt |
| Investment Earnings Or Losses | $1,171,974 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $616,311 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,234,051 | OtherExpendituresAmt |
| End Year Balance | $44,635,237 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,392,349 | BeginningYearBalanceAmt |
| Contributions | $910,904 | ContributionsAmt |
| Investment Earnings Or Losses | $1,234,223 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,645,740 | GrantsOrScholarshipsAmt |
| Other Expenditures | $540,011 | OtherExpendituresAmt |
| End Year Balance | $44,351,725 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,310,780 | BeginningYearBalanceAmt |
| Contributions | $445,559 | ContributionsAmt |
| Investment Earnings Or Losses | $3,893,699 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,585,564 | GrantsOrScholarshipsAmt |
| Other Expenditures | $672,125 | OtherExpendituresAmt |
| End Year Balance | $44,392,349 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,584,745 | BeginningYearBalanceAmt |
| Contributions | $305,760 | ContributionsAmt |
| Investment Earnings Or Losses | $2,939,552 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,131,711 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,387,566 | OtherExpendituresAmt |
| End Year Balance | $42,310,780 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $46,724,838 | BeginningYearBalanceAmt |
| Contributions | $1,241,750 | ContributionsAmt |
| Investment Earnings Or Losses | -$450,714 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,238,121 | GrantsOrScholarshipsAmt |
| Other Expenditures | $3,693,008 | OtherExpendituresAmt |
| End Year Balance | $42,584,745 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.97000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.03000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,974,451 | OtherCostOrOtherBasisAmt |
| Book Value | $5,974,451 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $65,117,556 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,349,448 | DepreciationAmt |
| Book Value | $26,768,108 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,348,650 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,496,617 | DepreciationAmt |
| Book Value | $852,033 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,396,027 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,089,171 | DepreciationAmt |
| Book Value | $306,856 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,901,448 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| POOLED INCOME FUNDS | $3,045,496 | F |
| COAL, OIL & GAS RESERVES | $5,257,282 | F |
| BENEFICIAL INTEREST IN EXTERNAL TRUSTS | $4,095,709 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $12,398,487 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| OBLIGATIONS UNDER SPLIT INTEREST AGREEMENTS | $771,523 |
| ACCRUED POSTRETIREMENT BENEFITS | $812,898 |
| OBLIGATIONS UNDER CAPITAL LEASES | $413,795 |
| PPP LOAN | $1,888,665 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,886,881 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $16,702,413 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$258,845 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $5,108 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | -$912,783 | OtherRevenueAmt |
| Revenue Not Reported | -$1,166,520 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,868,933 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $85,175 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $10,966,202 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,051,377 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $28,920,310 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $23,922,679 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $23,922,679 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $85,175 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $10,966,202 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,051,377 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $34,974,056 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | THE HISTORICAL STRUCTURES ARE INCLUDED IN THE FIXED ASSETS OF THE COLLEGE. |
| PART III, LINE 4: | THE COLLEGE CONSIDERS ITS COLLECTION OF WORKS OF ART AND RARE LIBRARY BOOKS AS INEXHAUSTIBLE BECAUSE THEY HAVE CULTURAL, AESTHETIC OR HISTORICAL VALUE AND, THEREFORE, DOES NOT DEPRECIATE THOSE ASSETS. THE COLLEGE'S COLLECTIONS INCLUDE LIBRARY BOOKS, PAINTINGS, PRINTS, PHOTOGRAPHS, SCULPTURES, DRAWINGS, WATERCOLORS, DECORATIVE ARTS, AND OTHER SPECIAL COLLECTIONS. THESE ITEMS ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. MOST OF THESE ITEMS ARE HOUSED IN THE COLLEGE'S ARCHIVES AND SPECIAL COLLECTIONS UNDER THE SUPERVISION OF THE ARCHIVIST WHO IS INVOLVED IN CONTINUOUS EFFORTS TO APPLY PRESERVATION STANDARDS TO MAINTAIN THE ITEMS. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS OPERATING EXPENDITURES IN THE YEARS IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS. |
| PART V, LINE 4: | THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR THE SUPPORT OF THE COLLEGE'S MISSION. ITS ENDOWMENT INCLUDES DONOR-RESTRICTED ENDOWMENT FUNDS. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE COLLEGE TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. |
| PART X, LINE 2: | THE COLLEGE ACCOUNTS FOR UNCERTAINTIES IN INCOME TAXES IN ACCORDANCE WITH AUTHORITATIVE GUIDANCE, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MANAGEMENT HAS DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT JUNE 30, 2020 AND 2019. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | CHANGE IN VALUE OF INTERESTS IN MINERAL RESERVES -912,783. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS NETTED TO REVENUES ON THE FINANCIALS 11,175,423. UNRELATED BUSINESS EXPENSES -209,221. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS NETTED TO REVENUES ON THE FINANCIALS 11,175,423. UNRELATED BUSINESS EXPENSE -209,221. |
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 | Yes (1) | 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 | BETHANY COLLEGE ADMITS STUDENTS OF ANY RACE, COLOR, SEX, GENDER, RELIGION, SEXUAL ORIENTATION, DISABILITY, VETERAN STATUS, AND NATIONAL OR ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY AFFORDED OR MADE AVAILABLE TO STUDENTS. THE COLLEGE INCLUDES THE NON-DISCRIMINATION POLICY IN PRINTED AND WEB-BASED RECRUITMENT AND REGISTRATION MATERIALS. |
| SCHEDULE E, PART I, LINE 6 | ASSISTANCE CONSISTS OF STUDENT FINANCIAL ASSISTANCE RECEIVED FROM THE DEPARTMENT OF EDUCATION, PELL, SEOG, AND COLLEGE WORK STUDY. THE COLLEGE'S RIGHT TO SUCH AID HAS NEVER BEEN REVOKED OR SUSPENDED. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, | RegionTxt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Specific Services Provided | N/A | SpecificServicesProvidedTxt |
| Region Total Expenditures | $868,848 | RegionTotalExpendituresAmt |
| 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 | $868,848 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $868,848 | TotalSpentAmt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART III ACCOUNTING METHOD: | FormAndLineReferenceDesc |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | Yes (X) | MailSolicitationsInd |
| Email Solicitations | Yes (X) | EmailSolicitationsInd |
| Phone Solicitations | Yes (X) | PhoneSolicitationsInd |
| In Person Solicitations | Yes (X) | InPersonSolicitationsInd |
| Solicitation Of Non Govt Grants | Yes (X) | SolicitationOfNonGovtGrantsInd |
| Solicitation Of Govt Grants | Yes (X) | SolicitationOfGovtGrantsInd |
| Special Fundraising Events | Yes (X) | SpecialFundraisingEventsInd |
| Agrmt Prof Fundraising Acty | Yes (1) | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GIVING TUESDAY | Event1Nm |
| Gross Receipts Event1 | $37,825 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $37,825 | CharitableContriEvent1Amt |
| Event2 | FOUNDER'S DAY OF GIVING | Event2Nm |
| Gross Receipts Event2 | $27,274 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $27,274 | CharitableContriEvent2Amt |
| Gross Receipts Total | $65,099 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $65,099 | CharitableContributionsTotAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT SCHOLARSHIPS AND AWARD | GrantTypeTxt |
| Recipient | 539 | RecipientCnt |
| Cash Grant | $11,175,422 | CashGrantAmt |
| Valuation Method Used | FAIR MARKET VALUE | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
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 |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TAMARA NICHOLS RODENBERG | ||||||||||||||
| PRESIDENT | $257,239 | $0 | $206,250 | $0 | $0 | $0 | $13,750 | $0 | $43,580 | $0 | $520,819 | $0 | $0 | $0 |
| DENNIS MCMASTER | ||||||||||||||
| CFO/VP OF FINANCE | $167,056 | $0 | $0 | $0 | $0 | $0 | $8,750 | $0 | $26,904 | $0 | $202,710 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE ARE ONLY PROVIDED WHEN THE TRAVEL AND RELATED EVENTS REQUIRE THE PRESENCE OF HER SPOUSE FOR BUSINESS PURPOSES. AS SUCH, THESE ARE CONSIDERED TO BE NONTAXABLE. THE PRESIDENT RECEIVED HOUSING PROVIDED BY THE COLLEGE HOUSING IS CONSIDERED NONTAXABLE PURSUANT TO IRS SECTION 119 BECAUSE LIVING ON CAMPUS IS A REQUIREMENT OF EMPLOYMENT. THE SOCIAL CLUB MEMBERSHIP IS PROVIDED FOR BUSINESS PURPOSE USE. THE PRESIDENT REIMBURSES THE COLLEGE FOR ANY AND ALL INCIDENTAL PERSONAL USE. AS SUCH, THESE ARE CONSIDERED TO BE NONTAXABLE. | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE COUNTY COMMISSION OF BROOKE COUNTY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 556000302 | BondIssuerEIN |
| CUSIP | 112512AC0 | CUSIPNum |
| Bond Issued | 2011-07-01 | BondIssuedDt |
| Issue Price | $24,631,200 | IssuePriceAmt |
| Purpose | SEE PART VI | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $2,435,000 | RetiredAmt |
| Total Proceeds | $24,765,000 | TotalProceedsAmt |
| In Reserve Fund | $2,463,120 | InReserveFundAmt |
| Issuance Costs From Proceeds | $439,811 | IssuanceCostsFromProceedsAmt |
| Capital Expenditures | $292,069 | CapitalExpendituresAmt |
| Other Spent Proceeds | $21,570,000 | OtherSpentProceedsAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Refunding Tax Exempt Bonds | Yes (1) | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | Yes (1) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (1) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (1) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (1) | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (1) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (1) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART I, BOND ISSUES | FormAndLineReferenceDesc |
| Explanation | (A) ISSUER NAME: THE COUNTY COMMISSION OF BROOKE COUNTY (F) DESCRIPTION OF PURPOSE: REFINANCING AND CAPITAL IMPROVEMENTS | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 4 | ContributionCnt |
| Noncash Contributions Rpt F990 | $83,219 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 18 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | 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 | THE AMOUNT LISTED REPRESENTS THE NUMBER OF INDIVIDUAL CONTRIBUTORS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | AT THE DIRECTION OF THE GOVERNOR OF WEST VIRGINIA AND IN RELATION TO THE COVID-19 PANDEMIC, BETHANY COLLEGE MOVED TO REMOTE TEACHING AND LEARNING IN THE SPRING SEMESTER OF 2020. |
| FORM 990, PART VI, SECTION A, LINE 1 | THE FOLLOWING INDIVIDUALS SERVE AS EMERITUS TRUSTEES ON THE BETHANY COLLEGE BOARD OF TRUSTEES WITH NO VOTING RIGHTS: REVEREND WILLIAM BURWELL ALLEN, O. JOHN ALPIZER, WALTER M. BORTZ, III, NEIL CHRISTMAN, GEORGE M. DAVIS, ROBERT PONTON, ANN C. PRESTON, AND WILLIAM S. RYAN |
| FORM 990, PART VI, SECTION A, LINE 1 | PER THE BYLAWS, SECTION 2: AT ITS ANNUAL MEETING, THE BOARD SHALL ELECT A COMMITTEE OF NOT LESS THAN 7 NOR MORE THAN 11 TRUSTEES. THE EXACT NUMBER TO BE DETERMINED BY THE BOARD, BUT TO INCLUDE THE CHAIRMAN OF THE BOARD, TO SERVE AS AN EXECUTIVE COMMITTEE UNTIL THE NEXT ANNUAL MEETING OF THE BOARD AND UNTIL THEIR SUCCESSORS ARE CHOSEN. THE PRESIDENT OF THE COLLEGE SHALL BE AN EX-OFFICIO MEMBER OF THE COMMITTEE WITHOUT A VOTE. A MAJORITY SHALL CONSTITUTE A QUORUM. THE COMMITTEE SHALL ELECT ONE OF ITS MEMBERS AS CHAIRMAN AND SHALL ELECT OR APPOINT A SECRETARY. THE COMMITTEE SHALL MEET ON THE SECOND SATURDAY IN MARCH AND IMMEDIATELY BEFORE EACH REGULAR MEETING OF THE BOARD AND AT OTHER TIMES ON THE CALL OF EITHER THE PRESIDENT OF THE COLLEGE OR THE CHAIRMAN OF THE COMMITTEE. THE AUTHORITY OF THE BOARD OF TRUSTEES IS HERBY DELEGATED TO SAID EXECUTIVE COMMITTEE, EXCEPT AS OTHERWISE PROVIDED IN THE CHARTER OR IN THE BYLAWS, TO TRANSACT ALL BUSINESS RELATING TO THE COLLEGE AT ALL TIMES WHEN THE BOARD IS NOT IN SESSION. THE COMMITTE SHALL KEEP ACCURATE MINUTES OF ITS MEETINGS AND REPORT TO THE FULL BOARD AT ITS NEXT MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED IN DEPTH BY THE PRINCIPAL OFFICERS AND ACCOUNTING STAFF OF THE INSTITUTION. IT IS ALSO SHARED WITH ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | PURSUANT TO ARTICLE IX OF THE BY-LAWS OF THE BOARD OF TRUSTEES OF BETHANY COLLEGE, ALL BOARD MEMBERS AND OFFICERS OF BETHANY COLLEGE, AS WELL AS THE ASSISTANT SECRETARY OF THE BOARD, ARE GIVEN A CONFLICT OF INTEREST DISCLOSURE SURVEY WHICH THEY MUST SUBMIT AT THE ANNUAL MEETING OF THE BOARD OF TRUSTEES (USUALLY IN MAY). THE RESPONSES ARE MONITORED BY THE ASSISTANT SECRETARY TO THE BOARD OF TRUSTEES. A LIST OF POTENTIAL CONFLICTS IS REPORTED TO THE PRESIDENT OF THE COLLEGE WHO IN TURN SUBMITS THE REPORT TO THE OFFICERS OF THE BOARD AND THE COLLEGE'S EXTERNAL AUDITING FIRM FOR REVIEW. TRUSTEES WITH CONFLICT OF INTEREST ABSTAIN FROM VOTING. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION OF EXECUTIVE MANAGEMENT: ACCORDING TO WRITTEN OBJECTIVES, SPECIFIC AND GENERAL, DEVELOPED BY CONSULTATION BETWEEN THE PRESIDENT AND THE BOARD CHAIR AND PRESENTED TO AND APPROVED BY THE BOARD BEFORE THE OUTSET OF EACH ACADEMIC YEAR, THE PRESIDENT IS EVALUATED IN AN EXECUTIVE SESSION AT THE ANNUAL MEETING OF THE BOARD OF TRUSTEES. THE PRESIDENT REPORTS ON THESE GOALS AT EACH BOARD MEETING. THE PRESIDENT IS ALSO FORMALLY EVALUATED BY THE BOARD AT LEAST EVERY FOUR YEARS OR AT ANY TIME DEEMED DESIRABLE BY THE BOARD. THE EVALUATION IS CONDUCTED BY AN OUTSIDE EVALUATOR WHO IS APPOINTED BY THE BOARD WITH THE APPROVAL OF THE PRESIDENT. THE EXECUTIVE COMMITTEE SERVES AS THE PRESIDENT'S COMPENSATION COMMITTEE, AND BASED ON THE ANNUAL EVALUATION, MEETS IN EXECUTIVE SESSION TO REVIEW THE PRESIDENT'S COMPENSATION PACKAGE. THE PRESIDENT'S DUTIES, TERMS OF EMPLOYMENT, AND COMPENSATION ARE COMMITTED TO A TEN (10) PAGE "EMPLOYMENT AGREEMENT" (CONTRACT). THE FIRST NINE (9) PAGES OF THE CONTRACT CONTAIN SPECIFIC DUTIES AND TERMS. A ONE (1) PAGE APPENDIX IS UPDATED EACH YEAR WITH SALARY AND ANY SPECIAL CONDITIONS. A SUPPLEMENTAL LETTER OUTLINES REIMBURSEMENT FOR SPOUSAL ACCOMMODATION EXPENSE(S). THE CONTRACT WAS DRAFTED BY THE CHAIR OF THE BOARD AND THE COLLEGE'S GENERAL COUNSEL AND APPROVED BY THE PRESIDENT OF THE COLLEGE AS WELL AS THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE FULL BOARD-RATIFIED DUTIES, TERMS, AND COMPENSATION PER THE CONTRACT, "THE EMPLOYEE'S (PRESIDENT) BASE SALARY FOR SUBSEQUENT YEARS WILL BE REVIEWED AND ESTABLISHED ANNUALLY, ON OR BEFORE MARCH 31 OF EACH CALENDAR YEAR, THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND, IF ADJUSTED, WILL BE ADJUSTED EFFECTIVE JULY 1 OF THAT YEAR. ADJUSTMENTS ARE AT THE SOLE DISCRETION OF THE EXECUTIVE COMMITTEE AND WILL BE CONDITIONED UPON THE BOARD'S SATISFACTION WITH THE EMPLOYEE'S PERFORMANCE AND THE COLLEGE'S FINANCIAL POSITION". THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE PRESIDENT BEFORE MARCH 31 EACH YEAR, THE PRESIDENT RESPONDS IN WRITING TO A SET OF MUTUALLY AGREED UPON GOALS FOR THE PRIOR YEAR AND SUBMITS A DRAFT OF GOALS FOR THE UPCOMING YEAR. THE COMMITTEE PROVIDES CONSTRUCTIVE FEEDBACK TO BOTH. BASED ON THE EVALUATION, THE EXECUTIVE COMMITTEE SETS THE PRESIDENT'S COMPENSATION UTILIZING COMPARATIVE DATA FROM A VARIETY OF EXTERNAL SOURCES: (A) SURVEY DATA FOR PRESIDENTS OF COLLEGES WITH SIMILAR ASSETS PROVIDED BY THE ANNUAL COLLEGE UNIVERSITY AND PERSONNEL ASSOCIATION (CUPA), (B) A REVIEW OF INTERNAL REVENUE SERVICE 990 FORM DATA FOR PRESIDENTS OF PEER INSTITUTIONS, AND (C) COMPARATIVE DATA FOR PRESIDENTS OF NATIONAL LIBERAL ARTS COLLEGES PROVIDED BY THE ANNUAL CHRONICLE OF HIGHER EDUCATION SURVEY PROCESS FOR DETERMINING COMPENSATION OF OTHER EMPLOYEES: THE COLLEGE USES COMPARABLE COMPENSATION DATA (CUPA, NAICU, NACUBO, ETC) TO DETERMINE THE APPROPRIATE LEVEL OF COMPENSATION FOR ITS OFFICERS, TAKING EXPERIENCE, EDUCATION, AND SPECIALIZATION INTO CONSIDERATION. THE INFORMATION IS REVIEWED FOR COMPENSATION BY THE CHAIR OF THE BOARD OF TRUSTEES FOR BETHANY COLLEGE AND A SMALL EXECUTIVE COMMITTEE (COMPRISED OF BOARD MEMBERS). THEY LOOK AT NATIONAL PRESIDENTIAL COMPENSATION REPORTS SUCH AS YAFFE. THIS PROCESS IS UNDERTAKEN ANNUALLY AND IS DOCUMENTED VIA EMAIL COMMUNICATIONS |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST STATEMETNS ARE AVAILABLE UPON REQUEST IN THE OFFICE OF THE PRESIDENT OF THE COLLEGE. |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF INTERESTS IN MINERAL RESERVES -912,783. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY FOUNDATION LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 EAST CAMPUS DRIVE | AddressLine1Txt |
| City | BETHANY | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26032 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 813625157 | EIN |
| Primary Activities | TO SUPPORT BETHANY COLLEGE | PrimaryActivitiesTxt |
| Legal Domicile State | WV | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY COLLEGE | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|
| CHARITABLE REMAINDER TRUSTS (4) | ||||
| INVESTMENTS | PA | N/A | T | Yes (1) |
| CHARITABLE TRUSTS (4) | ||||
| INVESTMENTS | PA | N/A | T | Yes (1) |
| 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 | 0 | 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 | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |