BETHANY COLLEGE: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BETHANY COLLEGE (EIN 55-0356985)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2016-05-16
- IRS object ID
- 201641379349303459
- Schema version
- 2014v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule F
- Schedule I
- Schedule J
- Schedule K
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2016-05-16T11:06:33-05:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 350921680 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CROWE HORWATH LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9600 Brownsboro Road | AddressLine1Txt |
| Address Line2 | Suite 400 | AddressLine2Txt |
| City | Louisville | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 402411122 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550356985 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bethany College | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BETH | BusinessNameControlTxt |
| Phone | 3048297103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 E Campus Dr | AddressLine1Txt |
| City | BETHANY | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260323002 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EILEEN GREAF | PersonNm |
| Person Title | VP of Finance/ CFO | PersonTitleTxt |
| Signature | 2016-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL SPURLOCK | PreparerPersonNm |
| PTIN | P00520729 | PTIN |
| Phone | 5023263996 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-08-17 19:52:53Z | BuildTS |
Form 990 IRS990
Principal Ofcr Business Name PrincipalOfcrBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Tamara Nichols Rodenberg | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 E Campus Dr | AddressLine1Txt |
| City | BETHANY | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260323002 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $41,430,522 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | http://www.bethanywv.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1840 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | Our mission is to provide a liberal arts education for students, including the preparation of professionals, in an atmosphere of study, work and service. | ActivityOrMissionDesc |
| Voting Members Governing Body | 30 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 29 | VotingMembersIndependentCnt |
| Total Employee | 864 | TotalEmployeeCnt |
| Total Volunteers | 29 | TotalVolunteersCnt |
| Total Gross UBI | $17,424 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,185,329 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,379,396 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $24,963,579 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $26,245,725 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,628,142 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,927,203 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,215,371 | PYOtherRevenueAmt |
| CY Other Revenue | $3,471,615 | CYOtherRevenueAmt |
| PY Total Revenue | $31,992,421 | PYTotalRevenueAmt |
| CY Total Revenue | $35,023,939 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $9,834,721 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $11,620,976 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $10,972,990 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,665,325 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,120,667 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,119,441 | PYOtherExpensesAmt |
| CY Other Expenses | $14,234,643 | CYOtherExpensesAmt |
| PY Total Expenses | $33,927,152 | PYTotalExpensesAmt |
| CY Total Expenses | $37,520,944 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,934,731 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,497,005 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $95,205,711 | TotalAssetsBOYAmt |
| Total Assets EOY | $91,398,630 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $43,067,766 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $43,221,839 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $52,137,945 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $48,176,791 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $17,080,114 | ExpenseAmt |
| Grant | $11,620,976 | GrantAmt |
| Revenue | $18,364,043 | RevenueAmt |
| Desc | 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. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,345,567 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $7,881,682 | RevenueAmt |
| Desc | ACADEMIC SUPPORT AND OTHER STUDENT SERVICES RELATED PROGRAMS - SUPPORT ACTIVITIES THROUGH THE DEANS OF VARIOUS DIVISIONS, THE LIBRARY, AND AUDIO VISUAL SERVICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $26,425,681 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (true) | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 1014 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 864 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 30 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 29 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Eileen Greaf | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3048297103 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 31 E Campus Dr | AddressLine1Txt |
| City | Bethany | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 260323002 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (32 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Scott D Miller | ||||||
| President | 55.00 | Yes (X) | Yes (X) | $349,701 | $0 | $56,113 |
| Gregory Jordan | ||||||
| Chair of the Board of Trustees | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Robert McCann | ||||||
| Vice Chair of the Board of Trustees | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| John Mullen | ||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Janet Long | ||||||
| Secretary | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| W Darwin Collins | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Joyce Jefferson | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Linda Lewis | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Asa Johnson | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| George Bado | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Fred Harris | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| G Daniel Martich | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Gary Novak | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Edward See | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Scarlett Foster | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sylvan Holzer | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jhamal Robinson | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| G William Newton | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Gayle Connelly Manchin | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lewis Wheeler | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Nutting | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Richard Clancy | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| G Ogden Nutting | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Elizabeth Athol | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| James Companion | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| William Strickland | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Arthur Keys | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Marc Chernenko | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Thaddeus Allen | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Douglas Goin | ||||||
| Trustee | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Sven de Jong | ||||||
| Senior Vice President | 50.00 | Yes (X) | $120,825 | $0 | $16,786 | |
| Eileen Greaf | ||||||
| VP of Finance/ CFO | 50.00 | Yes (X) | $120,368 | $0 | $17,113 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $590,894 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $90,012 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CHARTWELLS FOOD SERVICE | |||||
| PO BOX 91337 | CHICAGO | IL | 606931337 | FOOD SERVICES | $1,922,609 |
| BETHANY Z&A LLC | |||||
| 336 FOURTH AVENUE | PITTSBURGH | PA | 15222 | RENTAL PROPERTY MANAGEMENT | $1,468,993 |
| H E NEUMANN | |||||
| PO BOX 6208 | WHEELING | WV | 26003 | HVAC SERVICES | $284,767 |
| INDEPENDENT COLLEGE ENTERPRISE | |||||
| 2300 MACCORKLE AVE SE | CHARLESTON | WV | 25304 | INFORMATION TECHNOLOGY | $202,323 |
| Jefferson Investigators & Security Inc | |||||
| 1439 Sunset Blvd | Steubenville | OH | 43952 | Security | $190,247 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $0 | FederatedCampaignsAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Fundraising | $0 | FundraisingAmt |
| Related Organizations | $0 | RelatedOrganizationsAmt |
| Government Grants | $809,413 | GovernmentGrantsAmt |
| All Other Contributions | $2,569,983 | AllOtherContributionsAmt |
| Noncash Contributions | $125,495 | NoncashContributionsAmt |
| Total Contributions | $3,379,396 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| TUITION AND FEES | 611310 | $18,364,043 | $18,364,043 | |
| AUXILIARY ENTERPRISES | 611310 | $7,069,565 | $7,052,141 | $17,424 |
| ATHLETICS | 611310 | $812,117 | $812,117 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $26,245,725 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,022,963 | TotalRevenueColumnAmt |
| Exclusion | $1,022,963 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,287,499 | TotalRevenueColumnAmt |
| Exclusion | $2,287,499 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,184,116 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,184,116 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,184,116 | TotalRevenueColumnAmt |
| Exclusion | $1,184,116 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,310,823 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,406,583 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $904,240 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $904,240 | TotalRevenueColumnAmt |
| Exclusion | $904,240 | ExclusionAmt |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $35,023,939 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,228,301 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $17,424 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,398,818 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,620,976 | TotalAmt |
| Program Services | $11,620,976 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $683,102 | TotalAmt |
| Program Services | $88,237 | ProgramServicesAmt |
| Management And General | $472,520 | ManagementAndGeneralAmt |
| Fundraising | $122,345 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,181,469 | TotalAmt |
| Program Services | $5,472,551 | ProgramServicesAmt |
| Management And General | $2,333,492 | ManagementAndGeneralAmt |
| Fundraising | $375,426 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $408,195 | TotalAmt |
| Program Services | $256,232 | ProgramServicesAmt |
| Management And General | $123,125 | ManagementAndGeneralAmt |
| Fundraising | $28,838 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,668,434 | TotalAmt |
| Program Services | $875,316 | ProgramServicesAmt |
| Management And General | $704,557 | ManagementAndGeneralAmt |
| Fundraising | $88,561 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $724,125 | TotalAmt |
| Program Services | $461,765 | ProgramServicesAmt |
| Management And General | $222,119 | ManagementAndGeneralAmt |
| Fundraising | $40,241 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,992 | TotalAmt |
| Program Services | $37,240 | ProgramServicesAmt |
| Management And General | $161,252 | ManagementAndGeneralAmt |
| Fundraising | $31,500 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,763 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $111,763 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,765 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $82,765 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,195 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $184,195 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $313,459 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $313,459 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,057 | TotalAmt |
| Program Services | $57,247 | ProgramServicesAmt |
| Management And General | $1,904 | ManagementAndGeneralAmt |
| Fundraising | $18,906 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,591,148 | TotalAmt |
| Program Services | $1,034,246 | ProgramServicesAmt |
| Management And General | $477,344 | ManagementAndGeneralAmt |
| Fundraising | $79,558 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $696,570 | TotalAmt |
| Program Services | $466,771 | ProgramServicesAmt |
| Management And General | $196,971 | ManagementAndGeneralAmt |
| Fundraising | $32,828 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,841 | TotalAmt |
| Program Services | $4,841 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,498,377 | TotalAmt |
| Program Services | $2,291,445 | ProgramServicesAmt |
| Management And General | $1,034,513 | ManagementAndGeneralAmt |
| Fundraising | $172,419 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $427,231 | TotalAmt |
| Program Services | $333,593 | ProgramServicesAmt |
| Management And General | $51,443 | ManagementAndGeneralAmt |
| Fundraising | $42,195 | FundraisingAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,141,021 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $2,141,021 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,719,902 | TotalAmt |
| Program Services | $842,752 | ProgramServicesAmt |
| Management And General | $791,155 | ManagementAndGeneralAmt |
| Fundraising | $85,995 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,384 | TotalAmt |
| Program Services | $82,000 | ProgramServicesAmt |
| Management And General | $324,384 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| FOOD COSTS | $1,984,667 | $1,912,151 | $72,516 | $0 |
| SPECIAL ACTIVITIES | $450,303 | $406,856 | $43,447 | $0 |
| EQUINE EXPENDITURES | $144,529 | $144,529 | $0 | $0 |
| DUES | $149,156 | $24,045 | $123,256 | $1,855 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,283 | TotalAmt |
| Program Services | $12,888 | ProgramServicesAmt |
| Management And General | $7,395 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,520,944 | TotalAmt |
| Program Services | $26,425,681 | ProgramServicesAmt |
| Management And General | $9,974,596 | ManagementAndGeneralAmt |
| Fundraising | $1,120,667 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,332,184 | BOYAmt |
| EOY | $3,179,911 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,934 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,504,986 | BOYAmt |
| EOY | $1,256,223 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,441,248 | BOYAmt |
| EOY | $2,042,121 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,331,011 | BOYAmt |
| EOY | $3,266,229 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,819 | BOYAmt |
| EOY | $23,382 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $367,734 | BOYAmt |
| EOY | $339,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $76,291,329 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $41,962,999 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,630,776 | BOYAmt |
| EOY | $34,328,330 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,028,384 | BOYAmt |
| EOY | $37,375,546 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,060,103 | BOYAmt |
| EOY | $5,275,210 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,475,532 | BOYAmt |
| EOY | $4,312,083 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,205,711 | BOYAmt |
| EOY | $91,398,630 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,903,606 | BOYAmt |
| EOY | $3,232,352 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,270,368 | BOYAmt |
| EOY | $4,255,451 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,111,747 | BOYAmt |
| EOY | $937,181 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,425,934 | BOYAmt |
| EOY | $24,440,062 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,852,346 | BOYAmt |
| EOY | $7,307,712 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,503,765 | BOYAmt |
| EOY | $3,049,081 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,067,766 | BOYAmt |
| EOY | $43,221,839 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,721,003 | BOYAmt |
| EOY | $3,104,662 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,677,164 | BOYAmt |
| EOY | $6,745,306 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,739,778 | BOYAmt |
| EOY | $38,326,823 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,137,945 | BOYAmt |
| EOY | $48,176,791 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,205,711 | BOYAmt |
| EOY | $91,398,630 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$2,497,005 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,442,515 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$21,634 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,953,106 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,674,498 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,494,172 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,185,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,379,396 | CurrentTaxYearAmt |
| Total | $14,686,501 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,953,106 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,674,498 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,494,172 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,185,329 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,379,396 | CurrentTaxYearAmt |
| Total | $14,686,501 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,532,793 | SubstantialContributorsTotAmt |
| Public Support Total170 | $13,153,708 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,161,320 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,780,449 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,756,797 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,778,511 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,494,578 | CurrentTaxYearAmt |
| Total | $12,971,655 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $27,658,156 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $130,701,982 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.4756 | PublicSupportCY170Pct |
| Public Support PY170 | 0.6006 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part II PUBLIC SUPPORT TEST | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 1 | DonorAdvisedFundsHeldCnt |
| Funds And Other Accounts Held | 3 | FundsAndOtherAccountsHeldCnt |
| Donor Advised Funds Contri | $0 | DonorAdvisedFundsContriAmt |
| Funds And Other Accounts Contri | $0 | FundsAndOtherAccountsContriAmt |
| Donor Advised Funds Grants | $0 | DonorAdvisedFundsGrantsAmt |
| Funds And Other Accounts Grants | $0 | FundsAndOtherAccountsGrantsAmt |
| Donor Advised Funds Vl EOY | $1,708,189 | DonorAdvisedFundsVlEOYAmt |
| Funds And Other Accounts Vl EOY | $554,731 | FundsAndOtherAccountsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (true) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (true) | DisclosedForCharitablePrpsInd |
Held Works Art HeldWorksArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenues Included | $0 | RevenuesIncludedAmt |
| Assets Included | $0 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $49,834,976 | BeginningYearBalanceAmt |
| Contributions | $151,378 | ContributionsAmt |
| Investment Earnings Or Losses | $526,260 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $870,154 | GrantsOrScholarshipsAmt |
| Other Expenditures | $2,917,622 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $46,724,838 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $45,055,336 | BeginningYearBalanceAmt |
| Contributions | $972,337 | ContributionsAmt |
| Investment Earnings Or Losses | $5,330,963 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $681,272 | GrantsOrScholarshipsAmt |
| Other Expenditures | $842,388 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $49,834,976 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,115,716 | BeginningYearBalanceAmt |
| Contributions | $634,584 | ContributionsAmt |
| Investment Earnings Or Losses | $3,878,031 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $593,726 | GrantsOrScholarshipsAmt |
| Other Expenditures | $979,269 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $45,055,336 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $43,954,174 | BeginningYearBalanceAmt |
| Contributions | $273,844 | ContributionsAmt |
| Investment Earnings Or Losses | -$552,350 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $597,238 | GrantsOrScholarshipsAmt |
| Other Expenditures | $962,714 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $42,115,716 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $41,300,160 | BeginningYearBalanceAmt |
| Contributions | $350,778 | ContributionsAmt |
| Investment Earnings Or Losses | $3,898,259 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $600,638 | GrantsOrScholarshipsAmt |
| Other Expenditures | $994,385 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $43,954,174 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.05 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.81 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.14 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,254,472 | OtherCostOrOtherBasisAmt |
| Book Value | $5,254,472 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $61,347,131 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,787,268 | DepreciationAmt |
| Book Value | $27,559,863 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,398,939 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,313,456 | DepreciationAmt |
| Book Value | $85,483 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,290,787 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,862,275 | DepreciationAmt |
| Book Value | $1,428,512 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $34,328,330 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Pooled income funds | $3,598,210 | F |
| Coal reserves | $1,677,000 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $5,275,210 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| Obligations under split interest agreements | $1,389,666 |
| Accrued Postretirement Benefit | $1,456,902 |
| OTHER CAPITAL LEASE AND DEBT OBLIGATIONS | $202,513 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,049,081 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $21,938,814 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,442,515 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $0 | OtherRevenueAmt |
| Revenue Not Reported | -$1,442,515 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,381,329 | RevenueSubtotalAmt |
| Other Revenues Not Included | $11,642,610 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $11,642,610 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $35,023,939 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $25,899,968 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $0 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $25,899,968 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $11,620,976 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $11,620,976 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $37,520,944 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2015 and 2014 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 | Scholarships/Institutional Aid - 11620976 Change in Value of split interest agreements - 12544 Change in the Value of benficial interest in external trusts - 9090 |
| Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements | Scholarships/Institutional Aid - 11620976 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Investments | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $3,335,000 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continutation Total Office | 0 | ContinutationTotalOfficeCnt |
| Continutation Total Employee | 0 | ContinutationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $3,335,000 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $3,335,000 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STUDENT SCHOLARSHIPS AND AWARDS | GrantTypeTxt |
| Recipient | 661 | RecipientCnt |
| Cash Grant | $11,620,976 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | n/a | ValuationMethodUsedDesc |
| Non Cash Assistance | n/a | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule I, Part I, Line 2 Description Of Procedure 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. |
| 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. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Scott D Miller | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Title | President | TitleTxt |
| Base Compensation Filing Org | $347,379 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $2,322 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $21,178 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $34,935 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $405,814 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 1a First-class or charter travel | The President travels in first class and this benefit is not included in taxable income. |
| 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 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. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The County Commission of Brooke County | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 556000302 | BondIssuerEIN |
| CUSIP | 112512AC0 | CUSIPNum |
| Bond Issued | 2011-07-01 | BondIssuedDt |
| Issue Price | $24,631,201 | IssuePriceAmt |
| Purpose | Refinancing and Capital Imporvements | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $79,000 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $24,765,000 | TotalProceedsAmt |
| In Reserve Fund | $2,463,120 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $439,811 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $292,069 | CapitalExpendituresAmt |
| Other Spent Proceeds | $21,570,000 | OtherSpentProceedsAmt |
| Unspent | $0 | UnspentAmt |
| Substantial Completion | 2013 | SubstantialCompletionYr |
| Current Refunding | Yes (true) | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0.0 | PrivateBusUseByOthersPct |
| Private Bus Concerning UBI | 0.0 | PrivateBusConcerningUBIPct |
| Total Private Business Use | 0.0 | TotalPrivateBusinessUsePct |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (true) | Form8038TFiledInd |
| Variable Rate Issue | false | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Schedule M IRS990ScheduleM
Books And Publications BooksAndPublicationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $307 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Clothing And Household Goods ClothingAndHouseholdGoodsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Noncash Contributions Rpt F990 | $4,166 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 711 | ContributionCnt |
| Noncash Contributions Rpt F990 | $85,552 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | Market value | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | Food & Beverage | 7 | $17,107 | Market value |
| Yes (X) | Office Furniture | 61 | $5,100 | Market value |
| Yes (X) | Equestrian Items | 202 | $5,583 | Market value |
| Yes (X) | Marketing Materials | 22 | $3,402 | Market value |
| Yes (X) | Other noncash | 10 | $4,278 | Market value |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule M, Part I Explanations of reporting method for number of contributions | FormAndLineReferenceDesc |
| Explanation | Books and publications: Items - There were 39 volumes received. Clothing and household goods: There were 5 total contributions made in this category. Other: There were seven total contributions for food and beverage. Other: There were 30 filing cabinets given and 31 Samsonite chairs given for a total of 61 items. Other: There were 200 bails of hay given, 1 horse given and 1 set of equine samples for a total of 202 items. Other: There were 22 contributions of this variety made. Other: Ten donations Securities - Publicly traded: We were given 711 shares of various stock. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 - -12544; CHANGE IN VALUE OF BENEFICIAL INTEREST TRUSTS - -9090; |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|
| CHARITABLE REMAINDER TRUSTS (4) | ||||||||
| VARIOUS | VARIOUS | PA | 15222 | INVESTMENTS | PA | NA | Trust | Yes (true) |
| CHARITABLE TRUSTS (4) | ||||||||
| VARIOUS | VARIOUS | PA | 15222 | INVESTMENTS | PA | NA | Trust | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |