2019-05-15T15:00:22-05:00 2018-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2017-07-01 550356985 Bethany College BETH 3048297103 31 E Campus Dr BETHANY WV 260323002 Dennis McMaster VP of Finance and CFO 2019-05-15 true DANIELLE TEWES P01327423 5023263996 2017 2019-02-21 02:37:17Z Tamara Nichols Rodenberg 31 E Campus Dr BETHANY WV 260323002 45731267 false X http://www.bethanywv.edu X 1840 WV 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. 32 31 750 31 0 -92818 5085674 10249923 23708070 23799778 1905825 3351487 491629 437041 31191198 37838229 10549843 10819308 0 11731600 11933967 0 1141642 12163650 13608731 34445093 36362006 -3253895 1476223 82785313 84936849 40105900 42388835 42679413 42548014 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. false false 16106453 10819308 16850279 INSTRUCTION - THE COLLEGE PROVIDES EDUCATIONAL SERVICES AND INSTRUCTION TO FULL AND PART TIME STUDENTS SEEKING A COLLEGE EDUCATION AND/OR DEGREE. SCHOLARSHIPS AND FELLOWSHIPS - THE COLLEGE PROVIDES FINANCIAL ASSISTANCE TO STUDENTS EITHER BASED ON THEIR NEED OR ACADEMIC MERIT. 9839406 6949499 ACADEMIC SUPPORT AND OTHER STUDENT SERVICES RELATED PROGRAMS - SUPPORT ACTIVITIES THROUGH THE DEANS OF VARIOUS DIVISIONS, THE LIBRARY, AND AUDIO VISUAL SERVICES. 25945859 true true false false true false true false true true true false false true true true false true false true false false false false false false false true true true false false false false false false false false false false true false false false false true true false false false true 934 0 true 750 true false false false false false false false false false X 32 31 false false false false false false false true true false false true true true true true true true true false X Dennis McMaster 3048297103 31 E Campus Dr Bethany WV 260323002 Tamara Nichols Rodenberg President 55.0 X X 275291 0 234140 Gregory Jordan Chair of the Board of Trustees 5.0 X X 0 0 0 Robert McCann Vice Chair of the Board of Trustees 3.0 X X 0 0 0 Janet Long Secretary 1.0 X X 0 0 0 John Mullen Treasurer 3.0 X X 0 0 0 Linda Lewis Trustee 1.0 X 0 0 0 Asa Johnson Trustee 1.0 X 0 0 0 George Bado Trustee 1.0 X 0 0 0 Fred Harris Trustee 1.0 X 0 0 0 G Daniel Martich Trustee 1.0 X 0 0 0 Gary Novak Trustee 1.0 X 0 0 0 Edward See Trustee 1.0 X 0 0 0 Scarlett Foster Trustee 1.0 X 0 0 0 Sylvan Holzer Trustee 1.0 X 0 0 0 W Darwin Collins Trustee 1.0 X 0 0 0 Jhamal Robinson Trustee 1.0 X 0 0 0 Richard Clancy Trustee 1.0 X 0 0 0 Joyce Jefferson Trustee 1.0 X 0 0 0 William Strickland Trustee 1.0 X 0 0 0 Arthur Keys Trustee 1.0 X 0 0 0 Marc Chernenko Trustee 1.0 X 0 0 0 Thaddeus Allen Trustee 1.0 X 0 0 0 Elizabeth Athol Trustee 1.0 X 0 0 0 James Companion Trustee 1.0 X 0 0 0 Gayle Connelly Manchin Trustee 1.0 X 0 0 0 Marsha Smith Trustee 1.0 X 0 0 0 Marie DeParis Trustee 1.0 X 0 0 0 Logan Hassig Trustee 1.0 X 0 0 0 Douglas Goin Trustee 1.0 X 0 0 0 G William Newton Trustee 1.0 X 0 0 0 G Ogden Nutting Trustee 1.0 X 0 0 0 Robert M Nutting Trustee 1.0 X 0 0 0 Sven de Jong Senior Vice President 50.0 X 146967 0 23930 Saralyn Dague Executive Director Business Affairs 50.0 X 90251 0 18941 Diedra Parr CFO 50.0 X 96865 0 27730 Mary Cecere Vice President of Enrollment 50.0 X 96865 0 10170 706239 0 314911 4 false true false Lombardi Development 649 Virginia Avenue Follansbee WV 26037 Construction Projects 3331270 Parkhurst Dining 285 E Waterfront Dr Pittsburgh PA 15120 Food Service 2159451 BD&E 681 Andersen Dr Pittsburgh PA 15220 Marketing 305924 INDEPENDENT COLLEGE ENTERPRISE 2300 MACCORKLE AVE SE CHARLESTON WV 25304 INFORMATION TECHNOLOGY 271069 Jefferson Investigators & Security Inc 1439 Sunset Blvd Steubenville OH 43952 Security 202364 8 752717 9497206 31882 10249923 Tuition and Fees 611310 16850279 16850279 Auxiliary Enterprises 611310 6336896 6336896 Other 611310 612603 612603 0 0 0 0 23799778 627021 627021 437041 437041 0 0 10617504 7893038 2724466 0 2724466 2724466 0 0 0 0 0 37838229 23799778 0 3788528 10819308 10819308 701319 96770 454549 150000 8312709 5701684 2166498 444527 374659 260877 90493 23289 1903929 887626 960083 56220 641351 403471 197215 40665 98476 38600 40061 19815 48231 48231 84050 84050 227043 0 227043 0 98101 89318 2540 6243 1912995 1224317 593028 95650 766976 513874 214753 38349 3168 3168 3065314 1992454 950247 122613 343513 272742 21090 49681 2401259 2401259 1539289 754262 708073 76954 176369 137568 21165 17636 FOOD COSTS 2337254 2326065 11189 SPECIAL ACTIVITIES 250621 248121 2500 DUES 110371 29933 80438 EQUINE OPERATIONS 145701 145701 0 0 0 0 36362006 25945859 9274505 1141642 1558285 1586682 0 0 3755547 3681378 1397966 1167419 0 0 0 4245747 4019324 19908 19908 739093 928774 82451040 46019707 33000605 36431333 30417375 21269147 5070174 13266099 0 2580613 2566785 82785313 84936849 2284627 3297984 4236597 4268554 0 24187744 24173616 0 7143805 8838374 2253127 1810307 40105900 42388835 X -2879951 -3015125 6354067 6099990 39205297 39463149 42679413 42548014 82785313 84936849 X 1476223 -1604335 26883 -30170 X false true X true true true X 3185329 3379396 6175381 5085674 10099716 27925496 0 0 3185329 3379396 6175381 5085674 10099716 27925496 6528580 21396916 2778511 4494578 2400832 1208546 1064062 11946529 0 0 0 0 0 0 0 0 0 0 0 0 39872025 125163262 0.5366 0.567 X Schedule A, Part II PUBLIC SUPPORT TEST PART II HAS BEEN COMPLETED TO DEMONSTRATE THE COLLEGE MEETS THE PUBLIC SUPPORT TEST AND THEREFORE QUALIFIES TO USE THE SPECIAL RULE IN REPORTING ON SCHEDULE B. 2 3 1967266 711536 true true X X X false 42310780 198358 1747152 1959908 20471 42275911 42584745 305760 2939552 1131711 2387566 0 42310780 46724838 1241750 -450714 1238121 3693008 0 42584745 49834976 151378 526260 870154 2917622 0 46724838 45055336 972337 5330963 681272 842388 0 49834976 0.0 0.12 0.88 true false 5948501 5948501 65570348 37631352 27938996 9340016 6836628 2503388 1592175 1551727 40448 36431333 Pooled income funds 2983908 F Coal reserves 1430000 F Other securities 8852191 F 13266099 Obligations under split interest agreements 859097 Accrued Postretirement Benefit 951210 1810307 X 25411299 -1604335 26883 -30170 -1607622 27018921 10819308 10819308 37838229 25542698 0 0 25542698 10819308 10819308 36362006 Schedule D, Part III, Line 4 Collections of art - description of collections THE EXEMPT PURPOSE OF THE COLLECTIONS IS THE ADVANCEMENT OF EDUCATION. THE COLLEGE'S COLLECTIONS INCLUDE PAINTINGS, PRINTS, PHOTOGRAPHS, SCULPTURES, DRAWINGS AND WATERCOLORS, AND DECORATIVE ARTS. THESE ITEMS ARE HELD FOR EDUCATIONAL, RESEARCH, SCIENTIFIC, AND CURATORIAL PURPOSES. EACH OF THE ITEMS ARE CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINOUSLY. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS OPERATING EXPENDITURES IN THE YEAR IN WHICH THE ITEMS ARE ACQUIRED. CONTRIBUTED COLLECTION ITEMS ARE NOT REFLECTED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds The College's endowment consists of various investment funds established primarily for 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 Board or donor-imposed restrictions. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The College has been determined to be exempt from federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code of 1986. As a result, no provision for taxes has been made in the accompanying financial statements. However, to the extent that some auxiliary revenues exceed expenses, they are considered unrelated business income and subject to taxes. The College follows the provisions of the Codification as it relates to accounting for uncertainty in income taxes. This prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in financial statements. The College's statements of financial position at June 30, 2018 and 2017 do not include any liabilities associated with uncertain tax positions; further, the College believes it has no unrecognized tax benefits. The College would recognize interest and penalties related to unrecognized tax benefits in interest and income tax, respectively. The College does not expect the total amount of unrecognized tax benefits to significantly change in the next twelve months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in the value of split interest agreements - -89664 Change in the value of beneficial interest in external trusts - 59494 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Scholarships - 10819308 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Scholarships/Institutional Aid - 10819308 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY BETHANY COLLEGE ADMITS STUDENTS OF ANY RACE, COLOR, SEX, GENDER, RELIGION, SEXUAL ORIENTATIONS, 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(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT 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 Central America and the Caribbean 0 0 Investments CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL 2983908 0 0 0 0 0 0 2983908 0 2983908 false false true false true false true STUDENT SCHOLARSHIPS AND AWARDS 10819308 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. STUDENTS RECEIVING SCHOLARSHIPS AND GRANTS FROM BETHANY COLLEGE ARE MONITORED TO ENSURE THAT THEY MEET THE ACADEMIC REQUIREMENTS OR OTHER CRITERIA ASSOCIATED WITH THE RESPECTIVE DESIGNATION OF THE AWARD. X X X true true X X X X false false false false false false false false false Tamara Nichols Rodenberg President 275291 0 0 0 0 0 189875 0 44265 0 509431 0 0 0 Sven de Jong Senior Vice President 146967 0 0 0 0 0 15000 0 8930 0 170897 0 0 0 Schedule J, Part I, Line 1a Travel for companions TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE ARE ONLY PROVIDED WHEN THE TRAVEL AND RELATED EVENTS REQUIRE THE PRESENCE OF HIS SPOUSE FOR BUSINESS PURPOSES. AS SUCH, THESE ARE CONSIDERED TO BE NONTAXABLE. Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE PRESIDENT RECEIVES HOUSING PROVIDED BY THE ORGANIZATION. HOUSING IS CONSIDERED NONTAXABLE PURSUANT TO IRS SECTION 119 BECAUSE RESIDING ON-CAMPUS IS A REQUIRED CONDITION OF EMPLOYMENT. Schedule J, Part I, Line 1a Health or social club dues or initiation fees 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. A The County Commission of Brooke County 556000302 112512AC0 2011-07-01 24631200 Refinancing and Capital Improvements false false false A 172000 0 24765000 2463120 0 0 439811 0 0 292069 21570000 0 2013 true false true true A false false false false 0.0 0.0 0.0 false false true A false true false false false false false false true A true X 1265 Market value X 100 Market value X Food/Beverage 3 2282 Market value X Food/Beverage 5 1164 Market value X Horses/Equine Items 1 20000 Market value X Equipment 4 5587 Market value X Land Improvement 1 1484 Market value 0 false true true Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions BOOKS AND PUBLICATIONS - 1 CONTRIBUTION RECEIVED CLOTHING AND HOUSEHOLD GOODS - 2 CONTRIBUTIONS RECEIVED OTHER - FOOD/BEVERAGE 5 CONTRIBUTIONS RECEIVED OTHER - HORSES/EQUINE ITEMS 1 CONTRIBUTION RECEIVED OTHER - EQUIPMENT 4 DONATIONS RECEIVED OTHER - LAND IMPROVEMENT 1 CONTRIBUTIONS RECEIVED - TREE REMOVAL OTHER - AUCTION ITEMS 7 ITEMS RECEIVED Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - 1 contribution received Clothing and household goods - 2 contributions received Other - Food/Beverage 7 contributions received Other - Food/Beverage 5 contributions received Other - Horses/Equine Items 1 contributions received Other - Equipment 12 donations received Other - Land Improvement 1 contributions received - tree removal Form 990, Part VI, Line 1a Voting Rights The following individuals serve as Emeritus Trustees on the Bethany College Board of Trustees with no voting rights: Rev. William Burwell Allen, O. John Alpizar, Frederick D. Bloemeke, Walter M. Bortz, III, Neil Christman, James Lee Collins, Douglas Danforth, George M. Davis, Robert W. Ewing, Jr., Rodney B. Hurl, Thomas P. Johnson, Jr. Harry Martens, Eugene Miller Robert Ponton, Ann, C. Preston, John W. Renner, William S. Ryan, Robert A. Sandercox, and Harold R. Watkins. Form 990, Part VI, Line 1a Material differences in voting rights THE FOLLOWING INDIVIDUALS SERVE AS EMERITUS TRUSTEES ON THE BETHANY COLLEGE BOARD OF TRUSTEES WITH NO VOTING RIGHTS: REV. WILLIAM BURWELL ALLEN, O. JOHN ALPIZAR, FREDERICK D. BLOEMEKE, WALTER M. BORTZ, III, NEIL CHRISTMAN, DOUGLAS DANFORTH, GEORGE M. DAVIS, ROBERT W. EWING, JR., RODNEY B. HURL, THOMAS P. JOHNSON, JR. HARRY MARTENS, EUGENE MILLER ROBERT PONTON, ANN, C. PRESTON, JOHN W. RENNER, WILLIAM S. RYAN, ROBERT A. SANDERCOX, AND HAROLD R. WATKINS. Form 990, Part VI, Line 1a Delegate broad authority to a committee 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 HEREBY 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 COMMITTEE SHALL KEEP ACCURATE MINUTES OF ITS MEETINGS AND REPORT TO THE FULL BOARD AT ITS NEXT MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body 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. Form 990, Part VI, Line 12c Conflict of interest policy PURSUANT TO ARTICLE IX OF THE BY-LAWS OF THE BOARD OF TRUSTEES OF BETHANY COLLEGE, ALL BOARD MEMBERS ARE 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, Line 15a Process to establish compensation of top management official THE PRESIDENT IS EVALUATED IN AN EXECUTIVE SESSION; AT THE ANNUAL MEETING OF THE BOARD OF TRUSTEES, 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 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 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 Form 990, Part VI, Line 15b Process to establish 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, Line 19 Required documents available to the public FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST STATEMENTS ARE AVAILABLE UPON REQUEST IN THE OFFICE OF THE COLLEGE PRESIDENT. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENT - -89664; CHANGE IN VALUE OF BENEFICIAL INTEREST TRUSTS - 59494; CHARITABLE REMAINDER TRUSTS (4) INVESTMENTS PA NA Trust true CHARITABLE TRUSTS (4) INVESTMENTS PA NA Trust true false false false false false false false false false false false false false false false false false false false