2019-05-07T15:35:54-05:00 2018-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-07-01 350935587 BETHEL COLLEGE INC % DR GREGG CHENOWETH BETH 5748077139 1001 BETHEL CIRCLE MISHAWAKA IN 46545 DR GREGG CHENOWETH PRESIDENT 5748077700 2019-05-15 true Lauren R Denton P01571860 2604604000 167.68.126.162 35027420191275000002 2019-05-07 P B6216CF12129628A7FE598526BDE6CBBE5F2D5F5 F560D4A486E1B6265A73BA7576EDA83A4C287CC2 2017 2019-02-21 02:37:17Z DR GREGG CHENOWETH 1001 BETHEL CIRCLE MISHAWAKA IN 46545 50520029 false X BETHELCOLLEGE.EDU X 1947 IN BETHEL COLLEGE PROVIDES LIBERATING ACADEMIC AND CO-CURRICULAR PROGRAMS TO CHALLENGE THE MIND, ENLARGE THE VISION AND EQUIP THE WHOLE PERSON FOR LIFELONG SERVICE. 17 14 1012 100 393875 2533424 5710604 38493500 37127993 406847 312045 481966 345770 41915737 43496412 12425642 12139756 0 0 17852368 16700068 0 11995 1173130 11465712 13152306 41743722 42004125 172015 1492287 48573900 48574702 23977050 21828617 24596850 26746085 X CHALLENGING ACADEMIC COURSES, STUDY ABROAD PROGRAMS, INTERNSHIPS, SHORT-TERM MISSION EXPERIENCES, AND LOCAL SERVICE OPPORTUNITIES ARE A FEW OF THE WAYS BETHEL COLLEGE PREPARES ITS STUDENTS FOR THEIR CALLING AND CAREER AND TO BE AMBASSADORS FOR CHRIST IN THE WORLD. FOUNDED IN 1947, BETHEL IS AN ACCREDITED EVANGELICAL CHRISTIAN COLLEGE OF THE ARTS AND SCIENCES OFFERING MORE THAN 50 AREAS OF STUDY. SOME OF THE ACHIEVEMENTS OF STUDENTS GRADUATING FROM BETHEL'S PROGRAMS INCLUDE DOUBLE THE NATIONAL AVERAGE MEDICAL SCHOOL ACCEPTANCE RATE, 100% JOB PLACEMENT RATE IN NURSING, AND 99% JOB PLACEMENT RATE IN MUSIC EDUCATION. false false 34561394 12139756 37130189 BETHEL COLLEGE PROVIDED EDUCATIONAL SERVICES TO APPROXIMATELY 1,500 STUDENTS DURING THE 2017/2018 ACADEMIC YEAR. THIS INCLUDES OVER FIFTY (50) ACADEMIC PROGRAMS, AWARDING BOTH GRADUATE AND UNDERGRADUATE DEGREES. 34561394 true true false false false false false false false true true false false true true false true false true true true false false false true false false false true true false false false false false false true false true false false false false true false false false true 2217 0 1012 true true true false false false false true true false false false false X 17 14 false false false false false false false true true false false true true true true true false true true false IN X DR GREGG CHENOWETH 5748077700 1001 BETHEL CIRCLE MISHAWAKA IN 46545 SAM DAVENPORT TRUSTEE 1.0 0.0 X 0 0 0 DAVID ENGBRECHT TRUSTEE 1.0 0.0 X 0 0 0 JOHN GARDNER TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM GATES TRUSTEE 1.0 0.0 X 0 0 0 JOSHUA GREGORY TRUSTEE 1.0 0.0 X 0 0 0 KAROL GRIFFIN BOARD SECRETARY 1.0 0.0 X X 0 0 0 GREG HARTMAN BOARD TREASURER 1.0 0.0 X X 0 0 0 WILLIAM HOSSLER TRUSTEE 1.0 0.0 X 0 0 0 ERIC KINSMAN BOARD VICE CHAIR 1.0 0.0 X X 0 0 0 BRUCE KORENSTRA TRUSTEE 1.0 0.0 X 0 0 0 RANDALL LEHMAN BOARD CHAIRMAN 1.0 0.0 X X 0 0 0 KATHY ROGERS TRUSTEE 1.0 0.0 X 0 0 0 ARNOLD SALLIE TRUSTEE 1.0 0.0 X 0 0 0 JIMMY SANTIAGO TRUSTEE 1.0 0.0 X 0 0 0 RICKARDO TAYLOR TRUSTEE 1.0 0.0 X 0 0 0 JERRY THACKER TRUSTEE 1.0 0.0 X 0 0 0 LEROY TROYER TRUSTEE 1.0 0.0 X 0 0 0 BARBARA BELLEFEUILLE VP OF ACADEMIC SERVICES 40.0 0.0 X 115713 0 22389 GREGG CHENOWETH PRESIDENT 40.0 0.0 X 198957 0 77066 SHAWN HOLTGREN VP FOR STUDENT DEVELOPMENT 40.0 0.0 X 79708 0 27265 TONI PAULS VP ADULT & GRADUATE STUDIES 40.0 0.0 X 103467 0 21370 DAVID ARMSTRONG VP & CFO 40.0 0.0 X 81043 0 50914 RICHARD CUMMINS STARTED 817 VP INSTITUTIONAL ADVANCEMENT 40.0 0.0 X 31757 0 21421 DEBORAH GILLUM DEAN OF NURSING 40.0 0.0 X 116048 0 22426 726693 0 242851 4 false true false SODEXO INC AND AFFILIATES 4880 PAYSHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 2128187 WIEGAND CONSTRUCTION 7808 HONEYWELL DRIVE FORT WAYNE IN 46825 CONSTRUCTION SERVICE 360546 EAB GLOBAL INC PO BOX 603519 CHARLOTTE NC 282603519 STUDENT RECRUITING 181012 MBS DIRECT LLC PO BOX 617 COLUMBIA MO 652050617 TEXT BOOKS-STUDENTS 166284 CARDINAL BUSES INC PO BOX 59 MIDDLEBURY IN 46540 TRANSPORTATION 141872 7 334901 72121 5303582 289474 5710604 TUITION AND FEES 611710 29868238 29868238 RESIDENCE HALLS 611710 5414433 5414433 OTHER PROGRAM REVENUE 611710 1845322 1845322 37127993 180613 180613 0 0 0 0 0 6823454 125000 6601784 215238 221670 -90238 131432 131432 6356 334901 56657 -50301 -50301 0 0 0 152134 149938 2196 2196 CONFERENCE SERVICES 611710 393875 393875 393875 43496412 37130189 393875 261744 0 12139756 12139756 0 0 895972 378160 414294 103518 186329 142716 38656 4957 11793128 9032777 2446598 313753 144221 132702 9034 2485 2883720 2355721 427629 100370 796698 629391 135439 31868 0 29603 29603 61172 61172 0 11995 11995 52923 52923 3224564 2789615 282049 152900 773605 538871 173565 61169 1498314 1039365 330289 128660 590194 544116 33138 12940 33523 33523 1114018 889214 183383 41421 644716 569531 60974 14211 0 109291 45056 37638 26597 888644 703876 149574 35194 0 2040770 1273494 689558 77718 358116 311991 37339 8786 MISCELLANEOUS 1732853 1011519 676746 44588 42004125 34561394 6269601 1173130 1500 1500 4826973 3459964 185398 577102 1610494 2235955 0 0 0 0 0 0 284809 259842 371182 345564 68017145 38536482 30409289 29480663 8162127 9218111 0 0 0 0 0 0 2722128 2996001 48573900 48574702 2992168 3319227 0 0 2006574 1349986 15864670 0 0 0 0 0 1538353 15621092 839570 814244 735715 724068 23977050 21828617 X 10685828 12757954 5170432 5110319 8740590 8877812 24596850 26746085 48573900 48574702 X 1492287 209239 447709 X false true X true true true X 9338152 822312 689094 274000 149600 18489 10407469 10769176 597870 1142595 259100 2878100 34289 9338152 10369946 563136 160221 168367 109700 46060 10769176 10369370 156704 285457 176000 254750 10835 10369946 9099124 256572 1242642 108600 100500 19868 10369370 0.06000 0.69000 0.25000 false false 3203732 3203732 54862868 29527334 25335534 9829490 9009148 820342 121055 121055 29480663 INTEREST RATE SWAP VALUATION 422498 BENEFICIAL INTEREST IN TRUSTS 2573503 2996001 0 ANNUITIES PAYABLE 487121 AND OTHER LIABILITIES 236947 724068 32070261 209239 504366 713605 31356656 12139756 12139756 43496412 29921026 56657 56657 29864369 12139756 12139756 42004125 SCHEDULE D, PART V, LINE 4 ENDOWMENT FUNDS THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE FUNDING OF STUDENT SCHOLARSHIPS, THE FUNDING OF THE LIBRARY, MUSEUM, ARCHIVES AND PHILOSOPHY DEPARTMENT, FACULTY ENRICHMENT AND GENERAL OPERATIONS. PART XI, LINE 2D FUNDRAISING EXPENSE 56,657 UNREALIZED GAIN ON INTEREST RATE SWAP 403,849 GAIN ON BENEFICIAL INTEREST IN TRUSTS 43,860 TOTAL $504,366 PART XI, LINE 4B SCHOLARSHIPS $12,139,756 PART XII, LINE 2D FUNDRAISING EXPENSE $56,657 PART XII, LINE 4B SCHOLARSHIPS $12,139,756 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THIS POLICY IS DESCRIBED IN THE COLLEGE CATALOG WITHIN THE CONTEXT OF ITS RELIGIOUS PRINCIPLES, HERITAGE, AND MISSION. BETHEL COLLEGE ADMITS STUDENTS OF ANY RACE, NATIONAL OR ETHNIC ORIGIN, AGE OR GENDER, TO ITS PROGRAMS AND ACTIVITIES. IT DOES NOT DISCRIMINATE IN THE ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, ATHLETIC PROGRAMS, OR OTHER COLLEGE ADMINISTERED PROGRAMS. THE COLLEGE MAKES EVERY REASONABLE ATTEMPT TO ACCOMODATE STUDENTS WITH LIMITING PHYSICAL IMPAIRMENTS. HOWEVER, EACH DIVISION RESERVES THE RIGHT TO EXAMINE APPLICANTS FOR SUITABILITY FOR PARTICIPATION IN THE EDUCATIONAL LEVELS OF THE DIVISION. SCHEDULE E, PART I, LINE 6A THE COLLEGE RECEIVES FINANCIAL ASSISTANCE FROM THE DEPARTMENT OF EDUCATION IN THE FORM OF TITLE IV FUNDS, PELL GRANTS, FEDERAL SUPPLEMENTAL EDUCATION OPPORTUNITY GRANTS, FEDERAL WORK STUDY, PERKINS LOANS FUNDS, FEDERAL FAMILY EDUCATION LOANS, ETC. THE COLLEGE ALSO RECEIVES FINANCIAL AID FROM THE STATE STUDENT ASSISTANCE COMMISSION OF INDIANA IN GRANTS. THESE GRANTS INCLUDE HIGHER EDUCATION AWARDS, FREEDOM OF CHOICE AWARDS AND 21ST CENTURY AWARDS. AID HAS NOT BEEN SUSPENDED OR REVOKED. SUB-SAHARAN AFRICA 1 3 Program Services EDUCATIONAL SERVICES 25762 Middle East and North Africa 1 3 Program Services EDUCATIONAL SERVICES 54148 2 6 2 6 79910 79910 false false false false false false SCHEDULE F, PART I, LINE 2 THE ORGANIZATION TRACKS ALL FOREIGN STUDY EXPENDITURES USING THE ACCRUAL BASIS OF ACCOUNTING. GIVE BACK GALA 341257 334901 6356 1590 21023 18945 15099 0 341257 334901 6356 1590 21023 18945 15099 56657 -50301 true ACADEMIC SCHOLARSHIPS 949 12139756 SCHEDULE I, PART I, LINE 2 SCHOLARSHIP RECIPIENTS ARE SELECTED BASED ON ESTABLISHED MERIT AND NEED BASED CRITERIA. THE FINANCIAL AID DIRECTOR AND ACADEMIC DEPARTMENT HEADS WORK TOGETHER TO SELECT RECIPIENTS OF IN-HOUSE SCHOLARSHIPS. QUALIFICATIONS FOR SCHOLARSHIPS VARY. ALL SCHOLARSHIPS ARE MONITORED BY THE FINANCIAL AID DEPARTMENT AND ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS. X true true X X true false false false false false false false false GREGG CHENOWETH PRESIDENT 181309 0 1100 0 16548 0 22569 0 54497 0 276023 0 SCHEDULE J, PART I, LINE 1A GREGG CHENOWETH, DAVID ARMSTRONG AND RICHARD CUMMINS RECEIVE HOUSING ALLOWANCES THAT ARE NON-TAXABLE UNDER MINISTER'S HOUSING ALLOWANCE RULES. SCHEDULE J, PART I, LINE 4C A FORMAL SEVERANCE PLAN WAS EXECUTED AND PAID OUT TO TONI PAULS IN THE AMOUNT OF $22,323. TAMMY CHENOWETH SPOUSE OF PRESIDENT 20100 COMPENSATION false DENNIS ENGBRECHT BROTHER-DAVID ENGBRECHT 63894 COMPENSATION false JACOB BRUBAKER SON-IN-LAW-HARTMAN 40212 COMPENSATION false CAMI BRUBAKER DAUGHTER-HARTMAN 11200 COMPENSATION false PAMELA KINSMAN BROTHER-IN-LAW-KINSMAN 19781 COMPENSATION false JAMES BENNETT BROTHER-IN-LAW-KINSMAN 31142 COMPENSATION false X 7 289474 FMV false true false FORM 990, PART VI, LINE 1A THE BOARD DELEGATES BROAD AUTHORITY TO AN EXECUTIVE COMMITTEE COMPOSED OF BOARD OFFICERS (CHAIR, VICE CHAIR, TREASURER, SECRETARY) AND BOARD COMMITTEE CHAIRS (ACADEMIC SERVICES, DEVELOPMENT AND COLLEGE RELATIONS, FINANCIAL SERVICES, STUDENT DEVELOPMENT) AS WELL AS THE BETHEL PRESIDENT AND DENOMINATION PRESIDENT. ALL EXECUTIVE COMMITTEE MEMBERS ARE MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE BOARD AT SUCH TIMES THE BOARD IS NOT IN SESSION, EXCEPT THAT IT SHALL NOT HAVE THE POWER TO ALTER OR REVOKE ANY PREVIOUS ORDER, RESOLUTION, OR VOTE OF A MEETING OF THE BOARD UNLESS SPECIFICALLY GRANTED SUCH POWER BY THE BOARD. FORM 990, PART VI, LINE 1B GREG HARTMAN, ERIC KINSMAN AND DAVID ENGBRECHT ARE CONSIDERED NON-INDEPENDENT DUE TO THE TRANSACTIONS LISTED ON SCHEDULE L. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 AND RELATED SCHEDULES ARE APPROPRIATELY REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM AS WELL AS THE ORGANIZATION'S TOP MANAGEMENT. THE FORM 990 AND RELATED SCHEDULES ARE THEN FORWARDED TO THE FULL GOVERNING BODY PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C BETHEL COLLEGE REQUIRES THE FULL DISCLOSURE BY BOARD MEMBERS AND OFFICERS OF ANY POTENTIAL CONFLICTS OF INTEREST. A DISCLOSURE FORM IS SENT TO THE GOVERNING BODY AND OFFICERS TO BE SIGNED AND COMPLETED ANNUALLY. IN THE EVENT THAT A BOARD MEMBER OR OFFICER HAS A CONFLICT OF INTEREST, THAT INDIVIDUAL SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A & 15B THE TRUSTEE BOARD REVIEWS AND APPROVES THE PRESIDENT'S COMPENSATION. THE TRUSTEE BOARD USES COMPARABILITY DATA FROM THE INDEPENDENT COLLEGES OF INDIANA AND COUNCIL OF CHRISTIAN COLLEGES AND UNIVERSITIES IN THE REVIEW PROCESS. THE PRESIDENT REVIEWS AND APPROVES THE COMPENSATION FOR OTHER OFFICERS. COMPARABILITY DATA IS USED AND THE PROCESS IS DOCUMENTED IN EMPLOYEE FILES. THIS PROCESS IS COMPLETED ANNUALLY AND WAS LAST UNDERTAKEN DURING THE TAX YEAR ENDED 6/30/2018. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI RECONCILIATION OF NET ASSETS LINE 9 UNREALIZED GAIN ON INTEREST RATE SWAP $ 403,849 GAIN ON BENEFICIAL INTEREST IN TRUSTS $ 43,860 TOTAL $ 447,709 INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(C)(3) 12A NA false CHARITABLE REMAINDER TRUSTS (2) CHAR. REM. TR IN NA false false false false false false false false false false false false false false false false false false false