2017-05-15T12:05:39-05:00 2016-06-30 350921680 CROWE HORWATH LLP 9600 Brownsboro Road Suite 400 Louisville KY 402411122 990 2015-07-01 550356985 Bethany College BETH 3048297103 31 E Campus Dr BETHANY WV 260323002 EILEEN GREAF VP of Finance/ CFO 2017-02-07 true RACHEL SPURLOCK P00520729 5023263996 2015 2021-01-29 14:40:06Z Tamara Nichols Rodenberg 31 E Campus Dr BETHANY WV 260323002 41075031 false X http://www.bethanywv.edu X 1840 WV Our mission is to provide a liberal arts education for students, including the preparation of professionals, in an atmosphere of study, work and service. 30 29 846 29 0 0 3379396 6175381 26245725 26200279 1927203 711225 3471615 1249992 35023939 34336877 11620976 11652361 0 11665325 10992678 0 1120931 14234643 13859730 37520944 36504769 -2497005 -2167892 91398630 86003384 43221839 41461438 48176791 44541946 Teaching and Learning form the mission of Bethany College. Central to this broad purpose is providing a liberal arts education for students, including the preparation of professionals, in an atmosphere of study, work and service. false false 17243687 11652361 18326143 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. 9285062 7874136 ACADEMIC SUPPORT AND OTHER STUDENT SERVICES RELATED PROGRAMS - SUPPORT ACTIVITIES THROUGH THE DEANS OF VARIOUS DIVISIONS, THE LIBRARY, AND AUDIO VISUAL SERVICES. 26528749 true true false 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 1020 0 true 846 true true true false false false false true true false false false false false false false X 30 29 true false false false false false false true true false false true true true true true true true true false X Eileen Greaf 3048297103 31 E Campus Dr Bethany WV 260323002 Tamara Nichols Rodenberg President (Starting 1/1/2016) 55.0 X X 0 0 0 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 John Mullen Treasurer 3.0 X X 0 0 0 Janet Long Secretary 1.0 X X 0 0 0 Joyce Jefferson Trustee 1.0 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 Robert Nutting Trustee 1.0 X 0 0 0 Richard Clancy Trustee 1.0 X 0 0 0 G Ogden Nutting 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 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 Douglas Goin Trustee 1.0 X 0 0 0 G William Newton Trustee 1.0 X 0 0 0 Lewis Wheeler Trustee 1.0 X 0 0 0 Gayle Connelly Manchin Trustee 1.0 X 0 0 0 Sven de Jong Senior Vice President 50.0 X 126866 0 18051 Eileen Greaf VP of Finance/ CFO 50.0 X 126951 0 19019 Katrina D'Aquin VP of Academic Affairs 50.0 X 117912 0 46139 Scott D Miller Former President 0.0 X 234785 0 43729 606514 0 126938 4 true true true CHARTWELLS FOOD SERVICE PO BOX 91337 CHICAGO IL 606931337 FOOD SERVICES 2311154 BETHANY Z&A LLC 336 FOURTH AVENUE PITTSBURGH PA 15222 RENTAL PROPERTY MANAGEMENT 401156 Jefferson Investigators & Security Inc 1439 Sunset Blvd Steubenville OH 43952 Security 221733 H E NEUMANN PO BOX 6208 WHEELING WV 26003 HVAC SERVICES 213290 INDEPENDENT COLLEGE ENTERPRISE 2300 MACCORKLE AVE SE CHARLESTON WV 25304 INFORMATION TECHNOLOGY 211940 8 0 0 0 0 763586 5411795 167966 6175381 TUITION AND FEES 611310 18326143 18326143 AUXILIARY ENTERPRISES 611310 6989174 6989174 ATHLETICS 611310 884962 884962 0 0 0 0 26200279 1150840 1150840 312811 312811 937181 937181 0 937181 937181 6298539 6738154 -439615 0 -439615 -439615 0 0 0 0 0 34336877 26200279 0 1961217 0 0 11652361 11652361 0 0 0 0 474276 119397 236142 118737 0 0 0 0 8176754 5491541 2302539 382674 392740 259153 103331 30256 1376078 873226 415034 87818 572830 386742 152376 33712 287946 30600 233096 24250 103579 0 103579 0 102875 0 102875 0 0 0 0 0 0 0 188638 188638 307756 0 307756 0 63994 38951 2539 22504 1669821 1188386 403990 77445 652423 437123 182678 32622 3604 3604 0 0 3613341 2313358 1111580 188403 390336 335980 27634 26722 0 0 0 0 0 0 0 0 2172851 0 2172851 0 0 0 0 0 1263017 618878 580988 63151 326379 254576 39166 32637 FOOD COSTS 1938870 1900524 38346 0 SPECIAL ACTIVITIES 496969 457227 39742 0 Dues 132600 22391 110209 Equine Operations 144731 144731 0 0 0 0 36504769 26528749 8855089 1120931 3179911 2504924 0 0 1256223 2611181 2042121 1559095 0 0 3266229 3897660 23382 21546 339595 324404 76592889 43182961 34328330 33409928 37375546 34348971 5275210 5001324 0 0 4312083 2324351 91398630 86003384 3232352 2937585 4255451 4317251 937181 0 24440062 24201872 7307712 7510225 3049081 2494505 43221839 41461438 X 3104662 512507 6745306 5266792 38326823 38762647 48176791 44541946 91398630 86003384 X -2167892 -1291890 -175063 X false true X true true true X 2674498 2494172 3185329 3379396 6175381 17908776 0 0 2674498 2494172 3185329 3379396 6175381 17908776 1011793 16896983 1780449 2756797 2778511 4494578 2134954 13945289 0 0 0 0 0 0 0 0 0 0 0 0 31854065 129600130 0.5304 0.4756 X Schedule A, Part I, Line 11h(v) 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 3 0 0 0 0 1675779 565081 true true X X X false 46724838 1241750 -450714 1238121 3693008 42584745 49834976 151378 526260 870154 2917622 0 46724838 45055336 972337 5330963 681272 842388 0 49834976 42115716 634584 3878031 593726 979269 0 45055336 43954174 273844 -552350 597238 962714 0 42115716 0.028 0.845 0.127 true false 5580316 5580316 61266900 35243724 26023176 8153498 6416070 1737428 1592175 1523167 69008 33409928 Pooled income funds 3571324 F Coal reserves 1430000 F 5001324 Obligations under split interest agreements 1276114 Accrued Postretirement Benefit 1218391 OTHER CAPITAL LEASE AND DEBT OBLIGATIONS 0 2494505 X 21217563 -1291890 0 -1291890 22509453 11827424 11827424 34336877 24852408 0 0 24852408 11652361 11652361 36504769 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 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 of absence of 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 codification topic 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, 2016 and 2015 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 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIP/INSTITUTIONAL AID - 11652361 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS - 117048 CHANGE IN VALUE OF BENEFICIAL INTERESTS IN EXTERNAL TRUSTS - 58015 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIP/INSTITUTIONAL AID - 11652361 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 3571324 0 0 0 0 0 0 3571324 0 3571324 false false true false true false true STUDENT SCHOLARSHIPS AND AWARDS 661 11652361 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 X true true X X X X false false false false false false false false false Katrina D'Aquin VP of Academic Affairs 117912 0 0 0 0 0 9164 0 36975 0 164051 0 0 0 Scott D Miller Former President 234785 0 0 0 0 0 17522 0 26207 0 278514 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 Discretionary spending account The discretionary spending account is used by the president 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 and the VP receive 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 883 Market value X 4198 Market value X 1094 68904 Market value X Food/Beverage 21 21206 Market value X Horses/Equine Items 3 67000 Market value X Auction Donations 9 5775 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Books and publications - 2 contributions received Clothing and household goods - 3 contributions received Other - Food/Beverage 21 contributions received Other - Horses/Equine Items 3 contributions received Securities - Publicly traded - 1,094 of shares received Other - Auction Donations 9 contributions received 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 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 TEH 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 2 Family/business relationships amongst interested persons G. NUTTING AND R. NUTTING - Family relationship 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 mirrors the President's contract at his prior institution (President, Wesley College, 1997-2007). That contract was developed by an independent higher education consulting firm and with the assistance of independent legal counsel. An updated Bethany College version 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. Annual compensation was set at a small percentage increase over his prior contract at Wesley. 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 key employees, 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 Conflict of interest and governing documents are made available through the College's website. Financial 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 - -117048; CHANGE IN VALUE OF BENEFICIAL INTEREST TRUSTS - -58015; 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