2017-02-15T09:51:17-06:00 2016-06-30 481041128 SWINDOLL JANZEN HAWK & LOYD LLC 123 S MAIN ST PO BOX 1337 MCPHERSON KS 674601337 990 2015-07-01 480543734 BETHANY COLLEGE BETH 7852273380 335 EAST SWENSSON ST LINDSBORG KS 67456 WILLIAM JONES PRESIDENT 7852273380 2017-02-14 true KYLE J HAWK CPA P00027811 6202411826 2017-02-14 2015 2021-01-29 14:40:06Z WILLIAM JONES 335 EAST SWENSSON ST LINDSBORG KS 67456 23098591 false X WWW.BETHANYLB.EDU X 1881 KS A PRIVATE, FOUR-YEAR LIBERAL ARTS EDUCATIONAL INSTITUTION. 23 23 592 0 2269382 3561958 18623107 19348343 18359 188290 0 20910848 23098591 9213179 9183952 0 7542242 6324653 0 309965 9327693 9506702 26083114 25015307 -5172266 -1916716 23243223 31707610 36569356 46950459 -13326133 -15242849 BETHANY COLLEGE IS A PRIVATE, FOUR YEAR LIBERAL ARTS COLLEGE WHOSE MISSION IS TO EDUCATE, DEVELOP AND CHALLENGE INDIVIDUALS TO REACH FOR TRUTH AND EXCELLENCE AS THEY LEAD LIVES OF FAITH, LEARNING AND SERVICE. false false 14139925 9183952 14950397 EDUCATION AND INSTRUCTION: BETHANY COLLEGE, ESTABLISHED BY SWEDISH LUTHERAN IMMAGRANTS IN 1881, IS A COLLEGE OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA (ECLA). LOCATED IN LINDSBORG, KANSAS, BETHANY IS A SMALL, PRIVATE FOUR-YEAR INSTITUTION WHICH PROVIDES EDUCATION IN OVER 43 ACADEMIC DISCIPLINE MAJORS AND PROGRAMS OF STUDY WHICH LEAD TO THREE DEGREES. THE COLLEGE PROVIDES APPROXIMATELY 600 STUDENTS WITH AN EDUCATIONAL OPPORTUNITY THAT EMPHASISES THE MISSION WHICH IS TO EDUCATE, DEVELOP AND CHALLENGE INDIVIDUALS TO REACH FOR TRUTH AND EXCELLENCE AS THEY LEAD LIVES OF FAITH, LEARNING AND SERVICE. 3986358 2295693 STUDENT SERVICES: THE MISSION OF THE OFFICE OF STUDENT DEVELOPMENT IS TO FOSTER THE DEVELOPMENT OF THE WHOLE PERSON - MIND, BODY AND SPIRIT - ACCORDING TO THE RUBRIC EXPRESSED IN THE MISSION AND VALUES OF THE COLLEGE. THIS IS ACCOMPLISHED BY PROVIDING CARE, DIRECTION, ACTIVITY AND EDUCATION IN ALL AREAS OF THE STUDENTS' LIVES OUTSIDE THE CLASSROOM. 3517331 2102253 AUXILLIARY ENTERPRISES: AUXILIARY OPERATIONS OF THE COLLEGE PROVIDES ON-CAMPUS HOUSING, FOOD SERVICE AND THE SWEDE NATION STATION BOOKSTORE. 21643614 true true false false false false false true true true true false true false true true false true true false false false false false false false false false true false true false false false false false false false false false false false false false false false true true true false false true 48 0 592 true false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true false false X X JEAN HALL 7852273380 335 E SWENSSON STREET LINDSBORG KS 67456 DR KRISTINA ERICSON BOARD CHAIR 1.00 1.00 X X 0 0 0 SEAN PATTY BOARD VICE C 1.00 X X 0 0 0 DR MARIE FREIDEMANN BOARD SECRET 1.00 X X 0 0 0 DR JON BREDESON DIRECTOR 1.00 X 0 0 0 ROPER DEGARMO DIRECTOR 1.00 X 0 0 0 ERIC E DOERING DIRECTOR 1.00 X 0 0 0 BISHOP MICHAEL GIRLINGHOUSE DIRECTOR 1.00 X 0 0 0 LEROY HACKLEY DIRECTOR 1.00 X 0 0 0 KEITH HOHLY DIRECTOR 1.00 X 0 0 0 CONNIE HUBBELL DIRECTOR 1.00 X 0 0 0 JAMES F MARTIN DIRECTOR 1.00 X 0 0 0 KURT MEYER DIRECTOR 1.00 X 0 0 0 BOBBY R MOONEY DIRECTOR 1.00 X 0 0 0 MICHAEL A O'DELL DIRECTOR 1.00 X 0 0 0 M JASON OPAT DIRECTOR 1.00 X 0 0 0 COREY D PETERSON DIRECTOR 1.00 X 0 0 0 DR TIM RANKIN DIRECTOR 1.00 X 0 0 0 DR CHERYL RASMUSSEN DIRECTOR 1.00 X 0 0 0 RYAN SWARTZ DIRECTOR 1.00 X 0 0 0 V TODD WALETZKI DIRECTOR 1.00 X 0 0 0 MARLENE WALTZ DIRECTOR 1.00 X 0 0 0 ROBERT CARLSON PROVOST 60.00 X 99279 0 4840 JEAN HALL CFO 60.00 1.00 X 12788 0 416 WILLIAM JONES PRESIDENT X 0 0 0 112067 5256 false false false SODEXO INC 1210 HILLCREST RD MOBILE AL 36695 FOOD SERVICE 1156255 NATIONAL MANAGEMENT RESOURCES CO PO BOX 1224 LAGRANGE GA 30241 FACILITIES MNGM 679207 RAFTER INC 1200 PARK PLACE 250 SAN MATEO CA 94403 TEXTBOOK RENTAL 327585 3 670160 148336 2743462 13488 3561958 EDUCATION, GENERAL 611600 14950397 14950397 STUDENT HOUSING 611710 2295693 2295693 AUXILLARY ENTERPRISES 611710 1911670 1911670 STUDENT ACTIVITIES & OTHER 611710 190583 190583 19348343 55390 55390 132900 132900 132900 132900 23098591 19348343 188290 9183952 9183952 112067 29784 72355 9928 295480 22872 224985 47623 5092321 4326627 647456 118238 431570 250311 155365 25894 393215 279183 86507 27525 104319 104319 46066 46066 1669422 1066483 602939 71208 59103 12105 308524 197456 92557 18511 123265 93681 29584 943781 462453 481328 390692 296925 70325 23442 949038 920567 28471 1574013 1526793 47220 356293 220902 135391 FOOD/MEALS 1220598 1171774 24412 24412 OTHER EXPENSES 1059721 895694 164027 EQUIPMENT PURCH & REPAIR 344771 303398 41373 BAD DEBT 161784 137516 24268 183207 152074 28846 2287 25015307 21643614 3061728 309965 3220651 2057223 807557 518894 426747 544907 81259 64010 156039 121015 45541951 20041338 15060292 25500613 1990412 1786930 1500266 1114018 23243223 31707610 1307271 402898 178914 162925 7235000 7046007 3273 3273 2473276 2944907 25371622 36390449 36569356 46950459 X -15743332 -15138984 3699989 1232805 -1282790 -1336670 -13326133 -15242849 23243223 31707610 -1916716 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false false true X 14791236 2626273 17794 550317 119843 16765143 14841438 31821 484333 566356 14791236 12637206 1163252 1595190 554210 14841438 11532923 474258 1188617 558592 12637206 11034195 540851 590648 571919 60853 11532923 1.00000 false true true 2531023 2531023 35198697 12191336 23007361 7774739 6683950 1090789 37492 1166052 -1128560 25500613 STUDENT LOANS RECEIVABLE 1786930 C 1786930 LOC TO TRUST 22096069 CAPITAL LEASE 11410151 GOVERNMENT GRANTS PAYABLE 1859996 OTHER PAYABLE TO TRUST 1024233 36390449 X SCHEDULE D, PAGE 2, PART III, LINE 4 THE ART COLLECTION INCLUDES ART IN DIFFERENT MEDIAS FROM DIFFERENT ERAS. MANY ARTISTS HAVE A CONNECTION TO BETHANY COLLEGE AND SEVERAL ARE WELL KNOWN IN THE AREA AND IN THE UNITED STATES. ACCESSION INTO THE COLLECTION IS EVALUATED BY WHETHER THE ITEM HAS HISTORICAL OR AESTHETIC VALUE AND/OR POTENTIAL USE IN RESEARCH OR TEACHING. THE ART HELPS FURTHER THE LIBERAL ARTS PURPOSE OF THE COLLEGE BY ALLOWING STUDENTS AND FACULTY IN THE MAJOR AND GENERAL CREDIT CLASSES, AS WELL AS THE COLLEGE AND COMMUNITY AS A WHOLE, LEARN MORE ABOUT ART. SCHEDULE D, PAGE 2, PART IV, LINE 2B THE COLLEGE ACTS AS A FISCAL AGENT FOR THE BETHANY AUXILLIARY DAMES CLUB, A WOMEN'S CLUB THAT RAISES MONEY FOR NON-ENDOWED STUDENT SCHOLARSHIPS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUND'S INTENDED USE IT TO HOLD IN TRUST INVESTMENT FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ENDOWMENTS ARE EXCLUSIVELY FOR THE BENEFIT OF BETHANY COLLEGE. SCHEDULE D, PAGE 3, PART X THE COLLEGE AND THE ENDOWMENT FUND RECEIVED DETERMINATION LETTERS FROM THE INTERNAL REVENUE SERVICE INDICATING THEY ARE TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE SUBJECT TO FEDERAL AND STATE INCOME TAX ON NET UNRELATED BUSINESS INCOME. THE COLLEGE HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. EFFECTIVE JUNLY 1, 2009, THE COLLEGE ADOPTED ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX EXEMPT ORGANIZATION. NO ADJUSTMENTS TO THE FINANCIAL STATEMENTS WERE REQUIRED AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. THE COLLEGE AND THE ENDOWMENT FUND TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, THE TAX RETURNS FOR THE YEARS 2012 THROUGH 2014 ARE SUBJECT TO REVIEW BY FEDERAL AUTHORITIES. ` true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 BETHANY COLLEGE PROVIDES THEIR NONDISCRIMINATION POLICY IN SCHOOL CATALOGS, BROCHURES AND OTHER ADMISSIONS INFORMATION. THE COLLEGE FOLLOWS A NONDISCRIMINATION POLICY FOR ALL PROGRAMS. SCHEDULE E, LINE 6 LINE 6 - EXPLANATION OF GOVERNMENT FINANCIAL AID: THE COLLEGE RECEIVES FEDERAL AID AND ASSISTANCE FROM THE FEDERAL AND STATE DEPARTMENTS OF EDUCATION. false true COLLEGE SCHOLARSHIPS 668 9183952 N/A N/A SCHEDULE I, PAGE 1, PART I, LINE 2 BETHANY COLLEGE MAINTAINS RECORDS ON EVERY INDIVIDUAL WHO RECEIVES FUNDS. THESE RECORDS INCLUDE THE AMOUNT RECEIVED AND QUALIFICATIONS MET IN ORDER TO RECEIVE THOSE FUNDS. THEY ARE KEPT FOR THE DURATION OF TIME AS SPECIFIED BY THE DEPARTMENT OF EDUCATION AND ARE PROPERLY DISPOSED OF AFTWRWARDS. THE COLLEGE ALSO HAS A POLICIES AND PROCEDURES MANUAL WHICH STATES HOW SPECIFIC GRANT MONIES, SUCH AS THE KANSAS COMPREHENSIVE GRANT AND THE SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, ARE AWARDED. A KS INDEPENDENT COLLEGE FINANCING AU 481233911 48526HQV1 2008-02-06 6000000 CAMPUS PROJECTS false false false B KS INDEPENDENT COLLEGE FINANCING AU 481233911 2015-04-02 1980000 CAPITAL EXPENDITURES false false false A 875000 6000000 397073 120000 5182557 300370 2009 false false true true B 1980000 37905 1942095 false false true true A false false false false false false false B false false false false false false false A false false false true true false false false false B false true false false false false false false false A false B false SCHEDULE K - DATE REBATE COMPUTATION PERFORMED KS INDEPENDENT COLLEGE FINANCING AUT 02/06/13 FORM 990, PAGE 6, PART VI, LINE 11B THE AUDIT COMMITTEE REVIEWS THE FORM 990 AND MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS TO APPROVE THE FILING. THE BOARD OF DIRECTORS WILL THEN REVIEW THE FORM 990 WITH THE PRESIDENT AND VP FOR FINANCE AND OPERATIONS AND FORMALLY APPROVE THE FORM 990 PRIORTO FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICTS OF INTEREST ARE REVIEWED PERIODICALLY FOR VIOLATIONS OF POLICIES. IF A CONFLICT ARISES, THE TRUSTEES AFFECTED ARE RECUSED FROM THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS HIRES AND ESTABLISHES AN EMPLOYMENT CONTRACT WITH THE PRESIDENT OF THE COLLEGE. THE INITIAL COMPENSATION IS DETERMINED BASED ON SALARY SURVEYS OF COMPARABLE COLLEGES IN THE GEOGRAPHIC REGION. THE EMPLOYMENT CONTRACT THEN CALLS FOR ANNUAL INCREASES "BY THE SAME ANNUAL PERCENTAGE INCREASE AS APPROVED BY THE BOARD FOR THE POOL OF MONIES BUDGETED FOR COMPENSATION TO BETHANY'S EMPLOYEES OTHER THAN THE COLLEGE PRESIDENT." FORM 990, PAGE 6, PART VI, LINE 18 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. BETHANY COLLEGE TRUST 335 E SWENSSON STREET LINDSBORG KS 67456 481114249 ENDOWMENT KS 501C3 11A BETHANY CO true false false true false true false false false false false false false false true true false false false true BETHANY COLLEGE TRUST C 179828 CASH TRANSFERRED BETHANY COLLEGE TRUST S 119843 CASH TRANSFERRED BETHANY COLLEGE TRUST E 500000 CASH TRANSFERRED BETHANY COLEGE TRUST R 370489 NON-CASH REPAYMENT