2014-02-11T14:54:35-06:00 2013-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2012-07-01 350935587 Bethel College Inc BETH 5748077221 1001 Bethel Circle Mishawaka IN 46545 Clair Knapp 5742573321 2014-02-11 1 David C Moja P00747006 3178852620 2012 2015-11-30 17:44:51Z Dr Steven Cramer 1001 Bethel Circle Mishawaka IN 46545 47532245 0 X www.bethelcollege.edu X 1947 IN Build lives of commitment for leadership in the church, the nation, and the world. 19 17 1166 100 209495 0 2408570 4239600 40284613 39412435 39683 124341 452076 506356 43184942 44282732 9264263 9827186 0 0 19051618 19108002 18000 20000 1070339 12621921 13101959 40955802 42057147 2229140 2225585 49083349 50482159 28199210 26206850 20884139 24275309 X Bethel College, affiliated with the Missionary Church, is a Christian Community of scholars and learners dedicated to building lives of commitment for leadership in the church, the nation and the world. Bethel provides liberating academic programs to challenge the mind, to enlarge the vision and to equip the whole person for lifelong service. 0 0 31535685 9827186 39714939 Bethel College provided educational services to approximately 1,800 students during the 2012-2013 academic year. This includes over fifty (50) academic programs awarding both graduate and undergraduate degrees. 31535685 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 1 1 1 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 1 3003 0 1 1166 1 1 1 0 0 0 0 1 1 0 0 0 1 0 X 19 17 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 IN X Howard Patterson 5748077221 1001 Bethel Circle Mishawaka IN 46545 Brian Hamil 1.00 X X 0 0 0 Joel DeSelm part year 1.00 X X 0 0 0 Greg Hartman 1.00 X X 0 0 0 David Engbrecht 1.00 X X 0 0 0 Richard Riddle 1.00 X 0 0 0 Glen Cook 1.00 X 0 0 0 Karol Griffin part year 1.00 X 0 0 0 John Gardner 1.00 X 0 0 0 William Gates 1.00 X 0 0 0 Charles Habegger 1.00 X 0 0 0 Randall Lehman 1.00 X 0 0 0 Daryl Pannabecker 1.00 X 0 0 0 William Hossler 1.00 X 0 0 0 Daniel Kletzing 1.00 X 0 0 0 Martin Muoto 1.00 X 0 0 0 Thomas Muselman 1.00 X 0 0 0 Glen Musselman 1.00 X 0 0 0 Rickardo Taylor 1.00 X 0 0 0 Richard Felix 1.00 X 0 0 0 LeRoy Troyer 1.00 X 0 0 0 Dr Steven Cramer 40.00 X 193405 0 28479 Clair Knapp 40.00 X 109648 0 19937 Dr Dennis Engbrecht 40.00 X 114682 0 27585 417735 0 76001 3 0 1 0 Sodexo Inc & Affiliates 4880 Paysphere Circle Chicago IL 60674 Food Service 2144197 DJ Construction Co Inc 3414 Elkhart Road Goshen IN 46526 Construction 756719 Brand Innovation Group 8902 Airport Drive Suite A Fort Wayne IN 46809 Marketing Services 372252 Grace College & Seminary 200 Seminary Drive Winona Lake IN 46590 Education services 255121 Jenzabar PO Box 845939 Boston MA 02284 IT Services 235780 10 17387 321024 3901189 47827 4239600 Tuition & Fees 611600 32952935 32952935 Auxiliary Revenue 611710 5896198 5896198 Other program revenue 611710 563302 563302 39412435 264011 264011 2576412 277 2497257 219102 79155 -218825 -139670 -139670 3001 17387 8644 -5643 -5643 841968 524510 317458 302504 14954 Conference services 900099 195782 195782 Partnership income 900099 -1241 -1241 194541 44282732 39714939 209495 118698 9827186 9827186 720614 177012 430253 113349 49000 49000 13821837 11044996 2444133 332708 218593 153900 57354 7339 3326957 2297562 905748 123647 971001 660281 271880 38840 23563 23563 65956 65956 20000 20000 37803 37803 3144961 2546095 486792 112074 895326 765729 50802 78795 1930782 1302572 518128 110082 465116 458912 6204 9525 9525 956683 11333 945350 692070 607163 71366 13541 330580 261699 58578 10303 898828 898828 2151030 1013508 1073045 64477 318511 96245 222242 24 Meals Expense 412214 357072 21214 33928 Equipment purchases 319624 201586 113805 4233 Institutional Dues 183168 88730 93643 795 Athletic Events Expense 106291 106291 159928 7200 152728 42057147 31535685 9451123 1070339 1250592 976925 2187015 1248270 864158 732410 418751 285840 316505 814875 739371 63307025 28607296 35185736 34699729 5710975 7735386 1594193 1815143 767145 622252 554568 1045669 49083349 50482159 2678528 2713378 3148980 2878982 13451000 18423000 301416 243099 3615151 170022 4043633 977993 960502 800376 28199210 26206850 X 9412940 14549889 2664211 2498677 8806988 7226743 20884139 24275309 49083349 50482159 2225585 1165585 0 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 7588896 378714 721422 129258 116485 36878 8406411 7723311 110262 -8857 235820 7588896 7600372 315481 479532 272074 400000 7723311 4961226 2409178 247602 17634 7600372 5920163 316844 -1178624 97157 4961226 0.19440 0.65560 0.15000 1 0 3203732 3203732 50991184 21081322 29909862 9045641 7525974 1519667 66468 66468 34699729 Annuities Payable 800376 800376 34988700 533154 533154 34455546 9827186 9827186 44282732 32763115 533154 533154 32229961 9827186 9827186 42057147 Part IV, Line 2b: The funds are housing deposits, unused food credits for faculty/staff, and funds that belong to various student groups. Description of Intended Use of Endowment Funds: Part V, Line 4: The intended use of the organization's endowment funds are as follows: 1) Student Scholarships; 2) Student Loans; 3) Faculty Enrichment. 4) Operations (Unrestricted & Other Portions). Part XI, Line 2d - Other Adjustments: Special Event Direct Expenses, on 990 part VIII line 8b 8,644. Cost of Good Sold on 990 part VIII line 10b 524,510. Part XI, Line 4b - Other Adjustments: Scholarships & Tuition Discounts grouped with audit revenue 9,827,186. Part XII, Line 2d - Other Adjustments: Special Event Direct Expenses, on 990 part VIII line 8b 8,644. Cost of Good Sold on 990 part VIII line 10b 524,510. Part XII, Line 4b - Other Adjustments: Scholarships & Tuition Discounts grouped with audit revenue 9,827,186. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Explanation of Nondiscriminatory Policy Publication 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 activities of the division. Explanation of Government Financial Assistance Schedule E, Part I, Line 6 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 Education programs 62703 East Asia and the Pacific - 2 5 Program services Education programs 195060 Europe (Including Iceland & Greenland) 2 4 Program services Education programs 101656 5 13 0 0 5 13 359419 0 359419 0 0 0 0 0 0 Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: The organization tracks all foreign study expeditures using the accrual basis of accounting. X X X X X X X 1 Braren Mulder German Associates PO Box 309 Bettendorf IA 527220006 Professional Consulting Services 0 0 20000 -20000 20000 -20000 IN Golf Outing 20388 17387 3001 5032 3612 20388 17387 3001 5032 3612 8644 -5643 Professional Fundraiser Services Part I, Line 2b Braren, Mulder, German Associates provided consulting services related to fundraising activities and did not actually solicit funds on behalf of Bethel College nor did they assist with any direct fundraising activities. Therefore, there are zero gross receipts to report in connection with the fundriasing consultation services provided by Braren, Mulder, German Associates. 1 Academic Scholarships 1087 9827186 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: 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 in-house scholarships. Qualifications for scholoarships vary. All scholarships are monitored by the financial aid department and are applied directly to student accounts. X X X 0 0 0 0 0 0 0 0 0 Dr Steven Cramer 188275 0 0 0 5130 0 18509 0 9970 0 221884 0 0 0 A Indiana Finance Authority 351602316 2012-07-31 18423000 Refinance 2002, 2004 & 2007 Issues 0 0 0 A 18423000 359987 18063013 2012 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 0 1 1 MB Financial Bank 10.000000000000 1 0 0 0 1 A 0 1767 Tuition Assistance Terri Cramer President's wife 39192 W-2 wages 0 Nate Hamil Trustee's son 32064 W-2 wages 0 Melissa Hamil Daughter-in-law of Trustee 34361 W-2 wages 0 X 1050 Cost X 1 2500 Cost X 6 44277 Fair Market Value 1 0 1 0 Method for Determining Number of Contributions: Part I, Column (b): The number of contributors represents the number of contributions received. Form 990, Part VI, Section A, line 1 The Board delegates broad authority to an Executive Committee composed of Board Officers (Chair, Vice Chair, Treasurer, Secretary) and Board Committee Chairs (Academic Services, Developmental & College Relations, Financial Services, Student Development) as well as the Bethel 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, Section A, line 2 Dennis Engbrecht, officer, and David Engbrecht, trustee, have a family relationship. Form 990, Part VI, Section B, line 11 Form 990 was prepared by an independent accountant and reviewed by the Vice President for Business Affairs & Chief Financial Officer and the Board Finance Committee Chair. The reviewed Form 990 was then forwarded to the governing body for review prior to filing with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is signed annually by the Trustee Board and Officers. The CFO reviews the signed policies. The policy is monitored and enforced throughout the year during board meetings, regular contact, and annual disclosure to the governing body. Form 990, Part VI, Section B, line 15 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. This process is documented in the Board Minutes. This process is completed annually and was last undertaken during the tax year ended 6/30/13. 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 6/30/13. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy and financial statements are available upon request.