BETHANY LUTHERAN COLLEGE & SEMINARY INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BETHANY LUTHERAN COLLEGE & SEMINARY INC (EIN 41-0747165)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-28
- IRS object ID
- 201320599349300137
- Schema version
- 2011v1.5
- 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 G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-02-28T16:53:20-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390859910 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST STE 2300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410747165 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETHANY LUTHERAN COLLEGE INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BETH | NameControl |
| Phone | 5073447000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 LUTHER DRIVE | AddressLine1 |
| City | MANKATO | City |
| State | MN | State |
| ZIP Code | 56001 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAN R BRUSS | Name |
| Title | PRESIDENT | Title |
| Phone | 5073447000 | Phone |
| Date Signed | 2013-02-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAWRENCE H MOHR CPA | Name |
| PTIN | P00447603 | PTIN |
| Phone | 6128764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DAN R BRUSS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 LUTHER DRIVE | AddressLine1 |
| City | MANKATO | City |
| State | MN | State |
| ZIP Code | 56001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 34745620 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.BLC.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1927 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | BETHANY LUTHERAN COLLEGE IS A PRIVATE, RESIDENTIAL, LIBERAL ARTS COLLEGE COMMITTED TO THE TEACHINGS OF THE BIBLE AS SET FORTH IN THE LUTHERAN CONFESSIONS. BETHANY PROVIDES STUDIES CULMINATING IN A BACHELOR OF ARTS DEGREE. BETHANY LUTHERAN THEOLOGICAL SEMINARY EXISTS IN ORDER TO TRAIN MEN FOR THE PUBLIC MINISTRY IN THE ELS AS WELL AS TO SERVE THE SYNOD'S THEOLOGICAL NEEDS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 12 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 12 | NbrIndependentVotingMembers |
| Total Nbr Employees | 620 | TotalNbrEmployees |
| Total Nbr Volunteers | 5 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5177285 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 5360719 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15274672 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 16200299 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1341309 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1221457 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 508381 | OtherRevenuePriorYear |
| Other Revenue Current Year | 426136 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 22301647 | TotalRevenuePriorYear |
| Total Revenue Current Year | 23208611 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 5247989 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 5661698 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9509389 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9917968 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 823969 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8109506 | OtherExpensePriorYear |
| Other Expenses Current Year | 7940670 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 22866884 | TotalExpensesPriorYear |
| Total Expenses Current Year | 23520336 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -565237 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -311725 | RevenuesLessExpensesCY |
| Total Assets BOY | 91302972 | TotalAssetsBOY |
| Total Assets EOY | 89303208 | TotalAssetsEOY |
| Total Liabilities BOY | 9775874 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 9628684 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 81527098 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 79674524 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | BETHANY LUTHERAN COLLEGE, OWNED AND OPERATED BY THE EVANGELICAL LUTHERAN SYNOD, IS A PRIVATE, RESIDENTIAL, LIBERAL ARTS COLLEGE COMMITTED TO THE TEACHINGS OF THE BIBLE AS SET FORTH IN THE LUTHERAN CONFESSIONS. BETHANY PROVIDES STUDIES CULMINATING IN A BACHELOR OF ARTS DEGREE. THE COLLEGE SERVES LUTHERANS AND OTHERS BY OFFERING A CHALLENGING, STUDENT-CENTERED APPROACH TO EDUCATION THAT FOSTERS SPIRITUAL DEVELOPMENT, INTELLECTUAL AND CREATIVE GROWTH, SELF-UNDERSTANDING, AND RESPONSIBLE CITIZENSHIP. IN KEEPING WITH ITS HERITAGE, BETHANY ASPIRES TO PRODUCE STUDENTS WITH A CLEAR UNDERSTANDING OF CHRISTIAN VOCATION, WHICH ENCOURAGES STUDENTS TO MAKE THE MOST OF THEIR GOD-GIVEN TALENTS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 5444940 | Expense |
| Revenue | 13085385 | Revenue |
| Description | INSTRUCTION: BETHANY LUTHERAN COLLEGE AWARDS THE BACHELOR OF ARTS DEGREES WITH MAJORS IN MORE THAN 19 SUBJECT AREAS AND A MASTER OF DIVINITY AND A MASTER OF ARTS DEGREES. THE 2011-2012 ACADEMIC YEAR ENROLLMENT WAS 587 FULL TIME EQUIVALENT (FTE) STUDENTS IN THE FALL SEMESTER AND 561 FTE STUDENTS ENROLLED IN THE SPRING SEMESTER. OF THE TOTAL NUMBER OF STUDENTS ENROLLED IN 2011-2012 ACADEMIC YEAR, 114 MET THE REQUIREMENTS OF GRADUATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 5661698 | Expense |
| Grants | 5661698 | Grants |
| Revenue | 102733 | Revenue |
| Description | STUDENT SERVICES & ACADEMIC SUPPORT: BETHANY BOASTS A LONG-STANDING COMMITMENT TO EDUCATING THE WHOLE PERSON BY NOURISHING THE INTELLECTUAL, SPIRITUAL, EMOTIONAL, SOCIAL AND PHYSICAL DIMENSIONS OF STUDENTS' LIVES. THE COLLEGE OFFERS A CURRICULUM THAT CHALLENGES STUDENTS TO THINK CRITICALLY AND EXPRESS THEMSELVES EFFECTIVELY, A CAMPUS LIFE THAT ENCOURAGES INVOLVEMENT AND SERVICE (OVER 20 STUDENT ORGANIZATIONS), A COMMUNITY OF FAITH THAT NUTURES SPIRITUAL GROWTH AND DEVELOPS MORAL RESPONSIBILITY, AND CO-CURRICULAR ACTIVITIES THAT INSPIRE STUDENTS TO TEST THEIR OWN LIMITS AND EXPRESS THEIR INDIVIDUALITY. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2378845 | Expense |
| Revenue | 3109293 | Revenue |
| Description | AUXILIARY ENTERPRISES AT BETHANY LUTHERAN COLLEGE PROVIDES 5 RESIDENCE HALLS ON CAMPUS, 2 DINING VENUES, AND A BOOKSTORE FOR STUDENTS, FACULTY AND STAFF. OF THE TOTAL STUDENT BODY, 70% OF ENROLLED STUDENTS LIVED ON-CAMPUS AND PARTICIPATED IN THE RESIDENT STUDENT BOARD PLAN. 400 STUDENTS RESIDED IN CAMPUS HOUSING IN THE 2011-2012 FALL SEMESTER AND 386 IN THE SPRING SEMESTER. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 6475074 | Expense |
| Description | OTHER PROGRAM SERVICE INCLUDE OPERATIONS AND MAINTENANCE OF PLANT AND INSTITUTIONAL SUPPORT. THESE PROGRAMS PROVIDE SERVICES TO OPERATE AND MAINTAIN BUILDINGS AND GROUNDS AND TO SUPPORT INSTITUTIONAL OPERATIONS OTHER THAN MANAGEMENT AND GENERAL. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 6475074 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 19960557 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 93 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 620 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 12 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 12 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DANIEL MUNDAHL | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5073447739 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 LUTHER DRIVE | AddressLine1 |
| City | MANKATO | City |
| State | MN | State |
| ZIP Code | 56001 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| HAROLD THEISTE | ||||||
| VICE-CHAIR,BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| REV KENNETH SCHMIDT | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| DR WILLIS ANTHONY | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| REV MARK BARTELS | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| PAUL CHAMBERLIN | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| LYLE FAHNING | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| REV HERBERT HUHNERKOCH | ||||||
| CHAIRMAN BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| JAMES MINOR | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| TIM THIELE | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| REV DR J KINCAID SMITH | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| REV JOEL WILLITZ | ||||||
| SECRETARY BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| REV ERWIN EKHOFF | ||||||
| MEMBER-BOARD OF REGENTS | 1.00 | X | 0 | 0 | 0 | |
| DR DAN BRUSS | ||||||
| COLLEGE PRESIDENT | 40.00 | 144103 | 0 | 52279 | X | |
| DANIEL MUNDAHL | ||||||
| CHIEF FINANCIAL & ADMIN. OFFICER | 40.00 | 109434 | 0 | 15057 | X | |
| ARTHUR WESTPHAL | ||||||
| CHIEF ADVANCEMENT OFFICER | 40.00 | 92316 | 0 | 15999 | X | |
| STEVEN JAEGER | ||||||
| VP FOR STUDENT AFFAIRS | 40.00 | 83031 | 0 | 29083 | X | |
| GREGORY COSTELLO | ||||||
| CONTROLLER | 40.00 | 70135 | 0 | 16467 | X | |
| ERIC WOLLER | ||||||
| DEAN OF ACADEMIC AFFAIRS | 40.00 | 83106 | 0 | 30298 | X | |
| REV GAYLIN SCHMELING | ||||||
| SEMINARY PRESIDENT | 40.00 | 91184 | 0 | 38851 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 673309 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 198034 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| PIONEER COLLEGE CATERERS | |||||
| 12351 W 96TH TERRACE SUITE 204 | LENEXA | KS | 66215 | FOOD SERVICE | 822177 |
| SECURITAS SECURITY SERVICES USA INC | |||||
| 4000 OLSON MEMORIAL HWY STE 200 | MINNEAPOLIS | MN | 55422 | SECURITY SERVICES | 129743 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Fundraising Events | 4668 | FundraisingEvents |
| Government Grants | 134611 | GovernmentGrants |
| All Other Contributions | 5221440 | AllOtherContributions |
| Noncash Contributions | 11435 | NoncashContributions |
| Total Contributions | 5360719 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611710 | 12988273 | 12988273 |
| AUXILIARY ENTERPRISES | 611710 | 3109293 | 3109293 |
| STUDENT ACTIVITIES | 611710 | 102733 | 102733 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 16200299 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 641211 | TotalRevenueColumn |
| Exclusion | $641,211 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 92865 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 57081 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 35784 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 35784 | TotalRevenueColumn |
| Exclusion | $35,784 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 12042232 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 11461986 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 580246 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 580246 | TotalRevenueColumn |
| Exclusion | $580,246 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 27510 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 4668 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 17942 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9568 | TotalRevenueColumn |
| Exclusion | $9,568 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| VICARAGE AND STUDENT P | 611710 | 97112 | 97112 | |
| FINANCE CHARGES & COST | 900099 | 56220 | $56,220 | |
| PARKING FEES | 900099 | 26025 | $26,025 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 201427 | TotalRevenueColumn |
| Exclusion | $201,427 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 380784 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 23208611 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16297411 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,550,481 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5661698 | Total |
| Program Services | 5661698 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 908933 | Total |
| Program Services | 208808 | ProgramServices |
| Management And General | 560426 | ManagementAndGeneral |
| Fundraising | 139699 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6602196 | Total |
| Program Services | 5258848 | ProgramServices |
| Management And General | 984137 | ManagementAndGeneral |
| Fundraising | 359211 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 454175 | Total |
| Program Services | 352468 | ProgramServices |
| Management And General | 75034 | ManagementAndGeneral |
| Fundraising | 26673 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1464637 | Total |
| Program Services | 1149252 | ProgramServices |
| Management And General | 215953 | ManagementAndGeneral |
| Fundraising | 99432 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 488027 | Total |
| Program Services | 362164 | ProgramServices |
| Management And General | 95368 | ManagementAndGeneral |
| Fundraising | 30495 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1900 | Total |
| Management And General | 1900 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 45572 | Total |
| Management And General | 45572 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70087 | Total |
| Management And General | 70087 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1132907 | Total |
| Program Services | 1028706 | ProgramServices |
| Management And General | 73935 | ManagementAndGeneral |
| Fundraising | 30266 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 126130 | Total |
| Program Services | 29661 | ProgramServices |
| Management And General | 96469 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 672819 | Total |
| Program Services | 611538 | ProgramServices |
| Management And General | 50043 | ManagementAndGeneral |
| Fundraising | 11238 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 205682 | Total |
| Program Services | 160752 | ProgramServices |
| Management And General | 26274 | ManagementAndGeneral |
| Fundraising | 18656 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 852446 | Total |
| Program Services | 746218 | ProgramServices |
| Management And General | 98441 | ManagementAndGeneral |
| Fundraising | 7787 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 625574 | Total |
| Program Services | 533660 | ProgramServices |
| Management And General | 45832 | ManagementAndGeneral |
| Fundraising | 46082 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 63618 | Total |
| Program Services | 33439 | ProgramServices |
| Management And General | 1591 | ManagementAndGeneral |
| Fundraising | 28588 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89839 | Total |
| Program Services | 89227 | ProgramServices |
| Management And General | 612 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2426856 | Total |
| Program Services | 2352283 | ProgramServices |
| Management And General | 74573 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 172590 | Total |
| Management And General | 172590 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| OTHER | 716328 | 716328 | 0 | 0 |
| EQUIPMENT REPAIR & MAIN | 622815 | 586556 | 29322 | 6937 |
| DUES & MEMBERSHIPS | 83221 | 67772 | 6531 | 8918 |
| PLEDGED CONTRIBUTIONS W | 28784 | 9595 | 9595 | 9594 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3502 | Total |
| Program Services | 1584 | ProgramServices |
| Management And General | 1525 | ManagementAndGeneral |
| Fundraising | 393 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 23520336 | Total |
| Program Services | 19960557 | ProgramServices |
| Management And General | 2735810 | ManagementAndGeneral |
| Fundraising | 823969 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 745197 | BOY |
| EOY | 1383556 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 521061 | BOY |
| EOY | 470931 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 239241 | BOY |
| EOY | 170836 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 460846 | BOY |
| EOY | 486838 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 241485 | BOY |
| EOY | 241872 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12439 | BOY |
| EOY | 18905 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 85503385 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 31071397 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 64313736 | BOY |
| EOY | 54431988 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23776869 | BOY |
| EOY | 21425034 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16482 | BOY |
| EOY | 9760664 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 975616 | BOY |
| EOY | 912584 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91302972 | BOY |
| EOY | 89303208 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 998083 | BOY |
| EOY | 903572 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6250000 | BOY |
| EOY | 6250000 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 500053 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2527791 | BOY |
| EOY | 1975059 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9775874 | BOY |
| EOY | 9628684 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14960079 | BOY |
| EOY | 14712695 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31835520 | BOY |
| EOY | 34091147 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34731499 | BOY |
| EOY | 30870682 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81527098 | BOY |
| EOY | 79674524 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 91302972 | BOY |
| EOY | 89303208 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -311725 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1540849 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 37015377 | BeginningOfYearBalance |
| Contributions | 2496181 | Contributions |
| Investment Earnings Or Losses | -629040 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1204306 | GrantsOrScholarships |
| Other Expenditures | 155586 | OtherExpenditures |
| Administrative Expenses | 89227 | AdministrativeExpenses |
| End Of Year Balance | 37433399 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31182391 | BeginningOfYearBalance |
| Contributions | 2612501 | Contributions |
| Investment Earnings Or Losses | 5262342 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1477007 | GrantsOrScholarships |
| Other Expenditures | 471482 | OtherExpenditures |
| Administrative Expenses | 93368 | AdministrativeExpenses |
| End Of Year Balance | 37015377 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 28729702 | BeginningOfYearBalance |
| Contributions | 1408517 | Contributions |
| Investment Earnings Or Losses | 1956498 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1604012 | GrantsOrScholarships |
| Other Expenditures | 784352 | OtherExpenditures |
| Administrative Expenses | 92666 | AdministrativeExpenses |
| End Of Year Balance | 31182391 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 46034851 | BeginningOfYearBalance |
| Contributions | 2054424 | Contributions |
| Investment Earnings Or Losses | -11085219 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1071087 | GrantsOrScholarships |
| Other Expenditures | 6923546 | OtherExpenditures |
| Administrative Expenses | 279721 | AdministrativeExpenses |
| End Of Year Balance | 28729702 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.21000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.66000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.13000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 1 | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | 1 | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6880808 | OtherCostOrOtherBasis |
| Book Value | 6880808 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 65167336 | OtherCostOrOtherBasis |
| Depreciation | 20534086 | Depreciation |
| Book Value | 44633250 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 10813403 | OtherCostOrOtherBasis |
| Depreciation | 10537311 | Depreciation |
| Book Value | 276092 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2641838 | OtherCostOrOtherBasis |
| Book Value | 2641838 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 54431988 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (4 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| ANNUITY CONTRACTS | 18796 | F |
| CSV OF LIFE INSURANCE POLICIES | 344289 | F |
| DYNAMIC ASSET ALLOCATION OVERLAY FUND | 6154636 | F |
| FUNDS OF HEDGE FUNDS | 3242943 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 9760664 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ANNUITIES PAYABLE | $1,116,116 |
| DEPOSITS HELD IN CUSTODY FOR OTHERS | $331,516 |
| DEPOSIT ACCOUNTS | $62,489 |
| GOVERNMENT GRANTS REFUNDABLE | $464,938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1975059 | TotalOfAmounts |
| Total Revenue | 23208611 | TotalRevenue |
| Total Expenses | 23520336 | TotalExpenses |
| Excess Or Deficit For Year | -311725 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -1737378 | NetUnrealizedGLOnInvestments |
| Other | $196,529 | OtherAmount |
| Total Adjustments | -1540849 | TotalAdjustments |
| Excess Or Deficit Per FS | -1852574 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 16011000 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1737378 | NetUnrealizedGainsInvestments |
| Other Revenues | 271552 | OtherRevenues |
| Revenue Not Rptd F990 | -1465826 | RevenueNotRptdF990 |
| Revenue Subtotal | 17476826 | RevenueSubtotal |
| Investment Expenses Not Included | 70087 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 5661698 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 5731785 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 23208611 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 17863574 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 75023 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 75023 | ExpensesNotRptdF990 |
| Expenses Subtotal | 17788551 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 70087 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 5661698 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 5731785 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 23520336 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | BETHANY LUTHERAN COLLEGE'S ENDOWMENT FUNDS ARE USED TO FUND SCHOLARSHIPS TO STUDENTS, THE GENERAL OPERATIONS OF THE COLLEGE, AND OTHER SPECIAL PROJECTS SUCH AS FACULTY DEVELOPMENT, DEPARTMENTAL NEEDS AND LIBRARY NEEDS. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE CORPORATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE CORPORATION FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2012 AND JUNE 30, 2011. THE CORPORATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2009 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | ACTUARIAL ADJUSTMENT 250,271. UNREALIZED LOSS ON BENEFICIAL INTEREST IN FUNDS HELD IN TRUST -15,838. UNREALIZED LOSS ON BENEFICIAL INTEREST HELD IN PERPETUAL TRUST -37,904. TOTAL TO SCHEDULE D, PART XI, LINE 8: 196,529. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | UNREALIZED LOSS ON BENEFICIAL INTEREST IN FUNDS HELD IN TRUST -15,838. UNREALIZED LOSS ON BENEFICIAL INTEREST HELD IN PERPETUAL TRUST -37,904. ACTUARIAL ADJUSTMENT 250,271. DIRECT FUNDRAISING EVENT EXPENSES 17,942. DIRECT RENTAL EXPENSES 57,081. | |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS 5,661,698. | |
| PART XIII, LINE 2D - OTHER ADJUSTMENTS: | DIRECT FUNDRAISING EVENT EXPENSES 17,942. DIRECT RENTAL EXPENSES 57,081. | |
| PART XIII, LINE 4B - OTHER ADJUSTMENTS: | SCHOLARSHIPS AND GRANTS 5,661,698. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 0 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE USE OF THESE MEDIA FORMATS ARE PRIMARILY USED FOR EVENT RELATED ACTIVITIES. THE COLLEGE DOES NOT USE THEM TO SOLICIT STUDENTS FOR ENROLLMENT. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | BETHANY LUTHERAN COLLEGE PARTICIPATES IN TITLE IV FINANCIAL AID PROGRAMS, SO MANY STUDENTS RECEIVE AID THROUGH FEDERAL AND STATE AGENCIES. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | INVESTMENT ACTIVITIES | TypeOfActivitiesConducted |
| Total Expenditures | 3095103 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 3095103 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 3095103 | TotalAmountSpent |
| Transfer To Foreign Corp | 1 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 1 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | MANKATO GOLF OUTING | NameOfEvent1 |
| Gross Receipts Event1 | 19925 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 2898 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 17027 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 1329 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 4665 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 3476 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 1302 | OtherDirectExpensesEvent1 |
| Name Of Event2 | LAUBE GOLF OUTING | NameOfEvent2 |
| Gross Receipts Event2 | 12253 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 1770 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 10483 | GrossRevenueEvent2 |
| Non Cash Prizes Event2 | 1877 | NonCashPrizesEvent2 |
| Rent Facility Costs Event2 | 3726 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 1205 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 362 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 32178 | GrossReceiptsTotal |
| Charitable Contributions Total | 4668 | CharitableContributionsTotal |
| Gross Revenue Total Events | 27510 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 3206 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 8391 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 4681 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 1664 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 17942 | DirectExpenseSummaryEvents |
| Net Income Summary | 9568 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS - SEE COLLEGE FOR DETAILED LIST | TypeOfGrant |
| Number Of Recipients | 594 | NumberOfRecipients |
| Amount Of Cash Grant | 5661698 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: BETHANY LUTHERAN COLLEGE OFFERS SCHOLARSHIPS AND GRANTS TO QUALIFIED STUDENTS TO HELP REDUCE THEIR OUT-OF-POCKET TUITION COSTS. STUDENTS RECEIVING FINANCIAL ASSISTANCE OF THIS FORM MUST MEET SPECIFIC CRITERIA SUCH AS ACADEMIC ACHIEVEMENT, FINANCIAL NEED, AND OTHER SIMILAR STANDARDS WHETHER PUT IN PLACE BY THE COLLEGE OR BY DONORS OF RESTRICTED FUNDS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Personal Services | X | PersonalServices |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR DAN BRUSS | NamePerson |
| Base Compensation Filing Org | 141761 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 2342 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 17880 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 34399 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 196382 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1A | ReturnReference |
| Explanation | THE PRESIDENT'S WIFE TRAVELS WITH THE PRESIDENT ON SEVERAL DIFFERENT OCCASIONS. SHE RECEIVES A STIPEND FOR THE TRAVEL AND IT IS COUNTED AS PART OF HER DUTIES TO TRAVEL WITH THE PRESIDENT AS NEEDED. ARTHUR WESTPHAL AND DANIEL MUNDAHL HAVE MEMBERSHIPS AT THE MANKATO GOLF CLUB FOR BUSINESS PURPOSES ONLY. THEY USE THEIR MEMBERSHIPS FOR BETHANY LUTHERAN COLLEGE BUSINESS, ENTERTAINING DONORS AND OTHER CLIENTS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | JOHN MOLDSTAD, PRESIDENT OF THE EVANGELICAL LUTHERAN SYNOD HAS A FAMILY RELATIONSHIP WITH THE COLLEGE PRESIDENT, DAN BRUSS, AND THE COLLEGE CHAPLAIN DON MOLDSTAD. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ELS DELEGATES HAVE THE AUTHORITY OR RIGHT TO ELECT MEMBERS OF THE GOVERNING BODY. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE 990 IS REVIEWED BY THE FINANCE AND AUDIT COMMITTEE AT THEIR FEBRUARY MEETING EACH YEAR. AFTER THE FORM 990 IS REVIEWED BY THE FINANCE AND AUDIT COMMITTEE, THE REDACTED PUBLIC DISCLOSURE COPY OF THE 990 IS PROVIDED TO THE BOARD OF REGENTS FOR REVIEW PRIOR TO THE FILING OF THE FORM 990. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ANNUALLY THE FULL BOARD OF REGENTS IS ASKED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY. IF A CONFLICT IS DETERMINED TO EXSIST THE BOARD MEMBER INVOLVED WOULD ABSTAIN FROM VOTING ON THE CONFLICT. | |
| FORM 990, PART VI, SECTION B, LINE 15 | DANIEL MUNDAHL, CFAO, GATHERS INFORMATION FROM CUPA, THE CHRONICLE OF HIGHER EDUCATION AND FROM MPCC (MN PRIVATE COLLEGE COUNCIL) FOR COMPARISONS USING THE MEDIUM MEASURE AND LOOKING AT COLLEGES OF SIMILAR SIZE AND PURPOSE. THIS INFORMATION IS PROVIDED TO THE EXECUTIVE COMMITTEE WHO REVIEWS, EVALUATES, AND DETERMINES COMPENSATION FOR THE PRESIDENT, OFFICERS AND OTHER INDIVIDUALS. | |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL POLICIES THAT ARE AVAILABLE FOR PUBLIC VIEWING WOULD BE MADE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 5: | NET UNREALIZED LOSSES ON INVESTMENTS: -1,737,378. ACTUARIAL ADJUSTMENT 250,271. UNREALIZED LOSS ON BENEFICIAL INTEREST IN FUNDS HELD IN TRUST -15,838. UNREALIZED LOSS ON BENEFICIAL INTEREST HELD IN PERPETUAL TRUST -37,904. TOTAL TO FORM 990, PART XI, LINE 5: -1,540,849. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| FORM 990, PART XII, LINE 2C | THE OVERSIGHT AND SELECTION PROCESS OF THE AUDIT HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EVANGELICAL LUTHERAN SYNOD | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 BROWNS COURT | AddressLine1 |
| City | MANKATO | City |
| State | MN | State |
| ZIP Code | 56001 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237181739 | EIN |
| Primary Activities | RELIGIOUS NOT-FOR-PROFIT | PrimaryActivities |
| Legal Domicile State | MN | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 1 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Type Of EntityTypeOfEntity |
|---|---|---|
| CHARITABLE REMAINDER UNITRUST (4) | ||
| CHARITABLE TRUST | MN | T |
| CHARITABLE REMAINDER ANNUITY TRUST (1) | ||
| CHARITABLE TRUST | MN | T |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 1 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 1 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 1 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 1 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |