2016-03-22T13:53:28-05:00 2015-06-30 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2014-07-01 350935587 BETHEL COLLEGE INC % DAVID ARMSTRONG BETH 5748077221 1001 BETHEL CIRCLE MISHAWAKA IN 46545 DAVID ARMSTRONG VP FOR BUSINESS AFFAIRS & CFO 5748077221 2016-05-15 true Joyce A Dulworth P00151125 2604604000 2014 2016-08-17 19:52:53Z DR GREGG CHENOWETH 1001 BETHEL CIRCLE MISHAWAKA IN 46545 43696836 false X WWW.BETHELCOLLEGE.EDU 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. 19 17 1158 100 161165 -92669 3945497 1969901 37798534 39094552 30276 389067 349060 189473 42123367 41642993 10250891 11215781 0 0 18578964 18465528 0 0 1318395 15729445 13495509 44559300 43176818 -2435933 -1533825 51060434 50198640 28436382 29579561 22624052 20619079 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 35806686 11215781 39129605 BETHEL COLLEGE PROVIDED EDUCATIONAL SERVICES TO APPROXIMATELY 1,800 STUDENTS DURING THE 2014/2015 ACADEMIC YEAR. THIS INCLUDES OVER FIFTY (50) ACADEMIC PROGRAMS, AWARDING BOTH GRADUATE AND UNDERGRADUATE DEGREES. 35806686 true true false false false false false false false true true false false false true false true false true true true false false false true false false false true true true false false false false false false true true true false true false false false false true false false false true 2604 0 true 1158 true true true false false false false true true false false false true false X 19 17 false false false false false false false true true false false true true true true true false true true false IN X DAVID ARMSTRONG 5748077700 1001 BETHEL CIRCLE MISHAWAKA IN 46545 X MELINDA S BROWN TRUSTEE - TREASURER 1.0 0.0 X X 0 0 0 BRIAN L HAMIL TRUSTEE - CHAIR 1.0 0.0 X X 0 0 0 RANDALL T LEHMAN TRUSTEE - VICE-CHAIR 1.0 0.0 X X 0 0 0 KAROL A GRIFFIN TRUSTEE - SECRETARY 1.0 0.0 X X 0 0 0 SAM D DAVENPORT TRUSTEE 1.0 0.0 X 0 0 0 JUDITH C DAVIS TRUSTEE 1.0 0.0 X 0 0 0 REV DAVID J ENGBRECHT TRUSTEE 1.0 0.0 X 0 0 0 JOHN W GARDNER TRUSTEE 1.0 0.0 X 0 0 0 WILLIAM C GATES TRUSTEE 1.0 0.0 X 0 0 0 REV WILLIAM A HOSSLER TRUSTEE 1.0 0.0 X 0 0 0 REV STEVEN R JONES TRUSTEE 1.0 0.0 X 0 0 0 ERIC E KINSMAN TRUSTEE 1.0 0.0 X 0 0 0 KATHY B ROGERS TRUSTEE 1.0 0.0 X 0 0 0 ARNOLD O SALLIE TRUSTEE 1.0 0.0 X 0 0 0 REV JIMMY SANTIAGO TRUSTEE 1.0 0.0 X 0 0 0 REV RICKARDO D TAYLOR SR TRUSTEE 1.0 0.0 X 0 0 0 DR JERRY L THACKER TRUSTEE 1.0 0.0 X 0 0 0 LEROY S TROYER TRUSTEE 1.0 0.0 X 0 0 0 REV RONALD D WILLIAMS TRUSTEE 1.0 0.0 X 0 0 0 GREGG CHENOWETH PRESIDENT 40.0 0.0 X 186768 0 54107 BARB BELLEFEUILLE VP - ACADEMIC SERVICES 40.0 0.0 X 122436 0 12006 RICK MUNROE - STARTED 91514 VP - INSTITUTIONAL ADVANCEMENT 40.0 0.0 X 36808 0 5549 SHAWN HOLTGREN VP - STUDENT DEVELOPMENT 40.0 0.0 X 77232 0 21749 TONI PAULS VP - ADULT & GRADUATE STUDIES 40.0 0.0 X 110740 0 44618 CLAIR KNAPP VICE PRESIDENT & CFO 40.0 0.0 X 128641 0 20229 STEVEN CRAMER - LEFT 63014 FORMER PRESIDENT 0.0 0.0 X 230693 0 13716 893318 0 171974 5 true true false AKADEMOS INC 200 CONNECTICUT AVE 2B NORWALK CT 06854 TEXT BOOKS 327137 ANCON CONSTRUCTION CO INC 2145 ELKHART ROAD GOSHENPHILADELPHIA IN 465261116 CONSTRUCTION SERVICE 256907 ZIOLKOWSKI CONSTRUCTION INC 4050 RALPH JONES DRIVE SOUTH BEND IN 46628 CONSTRUCTION SERVICE 254983 JENZABAR INC PO BOX 845939 BOSTON MA 02284 IT SERVICES 237029 SODEXO INC AFFILIATES 4880 PAYSHERE CIRCLE CHICAGO IL 60674 FOOD SERVICE 2210420 16 14200 180270 1775431 201559 1969901 TUITION AND FEES 611710 31732553 31732553 RESIDENCE HALLS 611710 5465349 5465349 OTHER PROGRAM REVENUE 611710 1896650 1896650 39094552 172503 172503 0 0 0 0 0 1891149 1674585 216564 216564 216564 8162 14200 14907 -6745 -6745 0 399404 364351 35053 35053 CONFERENCE SERVICES 611710 161165 161165 161165 41642993 39129605 161165 382322 0 11215781 11215781 0 0 893076 303147 472204 117725 0 13428003 10776155 2238425 413423 212084 159987 43614 8483 2942580 2223656 601221 117703 989785 722543 227651 39591 0 25738 25738 79482 79482 0 0 2883 2883 3222513 2852989 233455 136069 557479 474538 31747 51194 1675451 1145799 397337 132315 645506 322753 258202 64551 6980 6980 905434 597587 199195 108652 510303 446318 50975 13010 0 292949 229864 53299 9786 898961 629273 269688 0 2198781 1539147 593671 65963 165568 149011 16557 MISCELLANEOUS 2307481 2011158 256393 39930 43176818 35806686 6051737 1318395 2492816 1500 418258 4177487 470431 118906 1474104 1136253 0 0 0 0 0 0 251296 266977 763120 701528 65229457 32700266 33655153 32529191 9282714 9261886 0 0 0 0 0 0 2252542 2004912 51060434 50198640 5988149 6216523 0 0 2526411 2277698 17822665 17196602 0 0 0 0 69896 2059768 929588 903311 1099673 925659 28436382 29579561 X 10709003 8808245 4409570 4211264 7505479 7599570 22624052 20619079 51060434 50198640 X -1533825 -280737 -190411 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10369370 156704 285457 162755 278830 10369946 9099124 256572 1242642 128468 100500 10369370 8174499 378714 828532 190971 91650 9099124 7723311 754596 -67588 140669 95151 8174499 7200372 315481 479532 181174 90900 7723311 0.23000 0.57000 0.20000 false false 3203732 3203732 51946662 24290903 27655759 9626740 8409363 1217377 452323 452323 32529191 0 ANNUITIES PAYABLE 626335 AND OTHER LIABILITIES 299324 925659 29970971 -280737 14907 -265830 30236801 11406192 11406192 41642993 31975944 14907 14907 31961037 11215781 11215781 43176818 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 & PHILOSOPHY DEPARTMENT, FACULTY ENRICHMENT AND GENERAL OPERATIONS. PART XI, LINE 2D FUNDRAISING EXPENSE $14,907 PART XI, LINE 4B SCHOLARSHIPS 11,215,781 UNREALIZED LOSS ON INTEREST RATE SWAP 190,411 TOTAL $11,406,192 PART XII, LINE 2D FUNDRAISING EXPENSE $14,907 PART XII, LINE 4B SCHOLARSHIPS $11,215,781 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. CENTRAL AMERICA AND THE CARIBBEAN 1 4 PROGRAM SERVICES EDUCATIONAL SERVICES 35583 EAST ASIA AND THE PACIFIC 5 2 PROGRAM SERVICES EDUCATIONAL SERVICES 264815 EUROPE (INCLUDING ICELAND AND GREENLAND) 2 3 PROGRAM SERVICES EDUCATIONAL SERVICES 61307 EUROPE (INCLUDING ICELAND AND GREENLAND) 1 1 PROGRAM SERVICES EDUCATIONAL SERVICES 1856 9 10 9 10 363561 363561 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. GOLF OUTING 22362 14200 8162 2060 5441 3479 765 3162 0 22362 14200 8162 2060 5441 3479 765 3162 14907 -6745 true ACADEMIC SCHOLARSHIPS 983 11215781 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 X X true false false false false false false false false GREGG CHENOWETH PRESIDENT 166639 0 130 0 19999 0 4400 0 49707 0 240875 0 0 0 TONI PAULS VP - ADULT & GRADUATE STUDIES 100610 0 5130 0 5000 0 2101 0 42517 0 155358 0 0 0 STEVEN CRAMER - LEFT 63014 FORMER PRESIDENT 89632 0 0 0 141061 0 1970 0 11746 0 244409 0 0 0 SCHEDULE J, PART I, LINE 1A GREGG CHENOWETH RECEIVESE A HOUSING ALLOWANCE FROM THE UNIVERSITY WHICH IS CONSIDERED TAXABLE AND INCLUDED ON HIS W-2. RICK MUNROE RECEIVED A CAMPUS HOUSING ALLOWANCE WHICH IS CONSIDERED TAXABLE AND INCLUDED ON HIS W-2. SCHEDULE J, PART I, LINE 4C A FORMAL SEVERANCE PLAN WAS EXECUTED AND PAID OUT TO STEVEN CRAMER IN THE AMOUNT OF $115,000 DURING THE 2014 CALENDAR YEAR. A INDIANA FINANCE AUTHORITY 350035587 2012-07-31 18423000 REFINANCE OF EXISTING DEBT false false false A 13451000 0 18423000 0 0 0 359987 18063013 0 0 0 0 2012 true false true true A false false false false 0 false false false true A false false false true false false 0 false 0 false true A true SCHEDULE K, PART IV, LINE 2C THE REBATE CALCULATION WAS PERFORMED IN SEPTEMBER OF 2012. 21688 SCHOLARSHIP TUITION REMISSION TAMMY CHENOWETH SPOUSE OF PRESIDENT 20141 COMPENSATION false MELISSA HAMIL DAUGHTER-IN-LAW - HAMIL 42480 COMPENSATION false NATHANAEL HAMIL SON - BRIAN HAMIL 32443 COMPENSATION false DENNIS ENGBRECHT BROTHER - DAVID ENGBRECHT 77608 COMPENSATION false X 1 18000 FMV X 7 183559 FMV 1 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 & 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 BRIAN HAMIL 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 AND 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 6/30/2015. 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 LOSS ON INTEREST RATE SWAP $190,411 INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET SUITE 800 INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(C)(3) 11A NA false CHARITABLE REMAINDER TRUSTS (2) CHAR. REM. TRUSTS IN NA false false false false false false false false false false false false false false false false false false false false