2013-04-19T14:25:40-05:00 2012-06-30 251408703 SCHNEIDER DOWNS & CO INC 1133 PENN AVENUE PITTSBURGH PA 15222 990 2011-07-01 550356985 BETHANY COLLEGE BETH 3048297217 PO BOX 417 BETHANY WV 26032 WILLIAM R KIEFER 3048297217 2013-04-10 1 SUSAN M KIRSCH P00341397 4122613644 2011 2016-03-07 17:11:31Z SCOTT D MILLER PHD PO BOX 417 BETHANY WV 26032 75058842 0 X HTTP://WWW.BETHANYWV.EDU X 1840 WV TEACHING AND LEARNING FORM THE MISSION OF BETHANY COLLEGE. 28 27 914 27 414869 -3952 2953106 2674498 27302131 25208542 917683 2419289 229793 1172705 31402713 31475034 10585341 9732217 0 0 11093790 11271051 0 0 1161030 11877660 13153795 33556791 34157063 -2154078 -2682029 98365362 97081511 41875713 46111865 56489649 50969646 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. 0 0 15329773 9732217 17852706 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 NEED OR ACADEMIC MERIT. 10566087 6940967 ACADEMIC SUPPORT AND OTHER STUDENT SERVICES RELATED PROGRAMS-SUPPORT ACTIVITIES THROUGH THE DEANS OF VARIOUS DIVISIONS, THE LIBRARY, AND AUDIO VISUAL SERVICES. 25895860 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1238 0 1 914 1 1 1 0 0 0 0 1 1 0 0 0 0 X 28 27 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X DANIEL T PAJAK 3048297217 PO BOX 417 BETHANY WV 26032 REV THADDEUS ALLEN 1.00 X 0 0 0 ELIZABETH S ATHOL 1.00 X 0 0 0 GEORGE M KEN BADO 1.00 X 0 0 0 MARC B CHERNENKO 1.00 X 0 0 0 RICHARD G CLANCY 1.00 X 0 0 0 REV W DARWIN COLLINS 1.00 X 0 0 0 JAMES F COMPANION 1.00 X 0 0 0 SCARLETT L FOSTER 1.00 X 0 0 0 FRED M HARRIS 1.00 X 0 0 0 SY HOLZER 1.00 X 0 0 0 JOYCE POLLACK JEFFERSON 1.00 X 0 0 0 ASA JOHNSON 1.00 X 0 0 0 ARTHUR B KEYS JR 1.00 X 0 0 0 LINDA A LEWIS MD 1.00 X 0 0 0 GAYLE CONNELLY MANCHIN 1.00 X 0 0 0 G DANIEL MARTICH MD 1.00 X 0 0 0 G WILLIAM NEWTON 1.00 X 0 0 0 GARY M NOVAK 1.00 X 0 0 0 G OGDEN NUTTING 1.00 X 0 0 0 ROBERT M NUTTING 1.00 X 0 0 0 EDWARD J SEE 1.00 X 0 0 0 WILLIAM E STRICKLAND JR 1.00 X 0 0 0 LEWIS P WHEELER 1.00 X 0 0 0 GREGORY B JORDAN 5.00 X X 0 0 0 ROBERT J MCCANN 3.00 X X 0 0 0 SCOTT D MILLER 55.00 X X 349542 0 104755 REV JANET A LONG 1.00 X X 0 0 0 JOHN W MULLEN 3.00 X X 0 0 0 WILLIAM R KIEFER 50.00 X 123783 0 32514 SVEN M DEJONG 50.00 X 97655 0 15189 DARIN FIELDS 50.00 X 102842 0 47683 673822 0 200141 4 0 1 0 CHARTWELLS FOOD SERVICE LOCK BOX CHICAGO IL 60693 FOOD SERVICE 2056942 ZAMAGIAS PROPERTIES 336 FOURTH AVENUE PITTSBURGH PA 15222 RENTAL PROPERTY MANAGER 382052 INDEPENDENT COLLEGE ENTERPRISE 2300 MACCORKLE AVE SE CHARLESTON WV 25304 SOFTWARE/TRAINING SERVICES 346493 DELAWARE BUILDING SYSTEMS 351 W CENTRAL AVE DELAWARE OH 43015 CONSTRUCTION PROJECTS 282096 HE NEUMANN CO PO BOX 6208 WHEELING WV 26003 HVAC SERVICE 187477 5 89800 2584698 498832 2674498 TUITION AND FEES 900099 17852706 17852706 AUXILIARY ENTERPRISES 900099 7355836 6940967 414869 25208542 573279 573279 1207170 34465 1172705 1172705 1172705 45395353 43291905 257438 2103448 -257438 1846010 1846010 31475034 24793673 414869 3591994 9732217 9732217 693843 109242 483786 100815 7476025 5246178 1964452 265395 369678 246332 103438 19908 1939063 884201 995180 59682 792442 458709 302057 31676 10865 10865 98517 98517 56200 56200 92132 65132 27000 71261 3500 67761 1070099 554768 368568 146763 673242 673242 3129114 2027552 865223 236339 389411 307854 49552 32005 2174501 1233757 845752 94992 2084253 1532109 485966 66178 305974 60300 245674 FOOD COSTS 1963514 1903241 60273 SPECIAL ACTIVITES 705902 665246 40656 LIBRARY RELATED EXPENSE 106865 106865 EQUINE EXPENDITURES 99078 99078 122867 54969 55382 12516 34157063 25895860 7100173 1161030 6306875 4881787 1248120 2832022 4224299 4145766 3945051 2412891 4349088 3936450 83532 88039 283799 237015 77079586 38521878 39535123 38557708 34789737 36441272 1922738 1871561 1677000 1677000 98365362 97081511 3039987 4237068 4461633 4459082 4537457 4488556 20300000 24765000 5608248 5799553 3928388 2362606 41875713 46111865 X 13420696 7713277 6897159 6868119 36171794 36388250 56489649 50969646 98365362 97081511 X -2682029 -2837974 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 0 43954174 273844 -552350 597238 962714 42115716 41300160 350778 3898259 600638 994385 43954174 40225044 1507820 2767328 2446959 753073 41300160 46807049 1208046 -6270015 1668240 -148204 40225044 0.00200 0.86400 0.13400 1 0 474452 474452 61199332 28780357 32418975 6564602 5006534 1558068 8841200 4734987 4106213 38557708 OBLIGATIONS UNDER SPLIT-INTEREST AGREEMENTS 1950764 STUDENT AND OTHER DEPOSITS 411842 2362606 31475034 34157063 -2682029 -2955911 117937 -2837974 -5520003 18883108 -2955911 -9614280 -12570191 31453299 56200 -34465 21735 31475034 24403111 34465 34465 24368646 56200 9732217 9788417 34157063 PART III, LINE 1A: COLLECTIONS - 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 IS CATALOGED, PRESERVED AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. 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. PART III, LINE 4: THE EXEMPT PURPOSE OF COLLECTIONS IS THE ADVANCEMENT OF EDUCATION. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE COLLEGE'S ENDOWMENT CONSISTS OF VARIOUS INVESTMENT FUNDS ESTABLISHED PRIMARILY FOR 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 OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2012 AND 2011 DO NOT INCLUDE ANY LIABILITIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS; FURTHER, THE COLLEGE BELIEVES IT HAS NO UNRECOGNIZED TAX BENEFITS. THE COLLEGE IS NO LONGER SUBJECT TO EXAMINATION OF ITS TAX RETURNS FOR YEARS BEFORE 2009. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 175,325. NET LOSS ON BENEFICIAL INTEREST IN EXTERNAL TRUSTS -57,388. TOTAL TO SCHEDULE D, PART XI, LINE 8: 117,937. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS AND AWARDS -9,732,217. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 175,325. UNREALIZED NET LOSS ON BENEFICIAL INTEREST IN EXTERNAL TRUSTS -57,388. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -34,465. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 34,465. PART XIII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AND AWARDS 9,732,217. 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 BETHANY COLLEGE ADMITS STUDENTS OF ANY RACE, COLOR, SEX, RELIGION, SEXUAL ORIENTATION, DISABILITY, AND NATIONAL OR ETHNIC ORIGIN TO ALL OF THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 ASSISTANCE CONSISTS OF STUDENT FINANCIAL ASSISTANCE RECEIVED FROM DEPARTMENT OF EDUCATION, PELL, SEOG AND COLLEGE WORK STUDY. 1 STUDENT SCHOLARSHIPS 853 9732217 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: STUDENTS RECEIVING SCHOLARSHIPS AND GRANTS FROM BETHANY COLLEGE ARE MONITORED TO ENSURE THEY MEET THE ACADEMIC REQUIREMENTS OR OTHER CRITERIA ASSOCIATED WITH THE RESPECTIVE AWARD. X X X X 1 1 X X X X X 0 1 0 0 0 0 0 1 0 SCOTT D MILLER 258000 0 90300 0 1242 0 68379 0 36376 0 454297 0 0 0 WILLIAM R KIEFER 122991 0 0 0 792 0 9812 0 22702 0 156297 0 0 0 DARIN FIELDS 102662 0 0 0 180 0 8081 0 39602 0 150525 0 0 0 PART I, LINE 7 THE PRESIDENT OF BETHANY COLLEGE RECEIVED A BONUS. THE COUNTY COMMISSION OF BROOKE COUNTY WV 556000302 112513AC0 2011-07-01 24631200 REFINANCING & CAPITAL IMPROVEMENT 0 0 0 24631200 2463120 439811 158269 21570000 1 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 0 1 1 1 0 0 0 0 0 X 2461 FMV X 6 95745 FMV X 2 383500 APPRAISAL X BETHANY APPAREL 1 8354 FMV X FOOD 1 2698 FMV X DVDS 1 1166 FMV X EQUIPMENT 2 1746 FMV X MISCELLANEOUS 9 3161 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 -BUSINESS RELATIONSHIP: A.KEYS,JR, G.JORDAN, S.HOLZER -BUSINESS RELATIONSHIP: G.NUTTING,J.COMPANION, S.HOLZER, G.JORDAN, A.KEYS, JR, R.NUTTING -BUSINESS RELATIONSHIP: G.JORDAN, A.KEYS,JR, R.MCCANN, G.NUTTING,R.NUTTING -BUSINESS RELATIONSHIP: J.COMPANION, G.NUTTING, R.NUTTING -BUSINESS RELATIONSHIP: R.MCCANN, G.JORDAN -BUSINESS RELATIONSHIP: REV.F.HARRIS, REV.T.ALLEN, REV.W.COLLINS, REV.J.LONG -FAMILY AND BUSINESS RELATIONSHIPS: G.NUTTING, R.NUTTING FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED IN DEPTH BY THE PRINCIPAL OFFICERS AND ACCOUNTING STAFF. IT IS ALSO FORWARDED TO ALL MEMBERS OF THE GOVERNING BODY FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C PURSUANT TO ARTICLE IX OF THE BY-LAWS OF THE BOARD OF TRUSTEES OF BETHANY COLLEGE, ALL BOARD MEMBERS AND OFFICERS OF BETHANY COLLEGE, AS WELL AS THE ASSISTANT SECRETARY TO 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 OF 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 TO THE COLLEGE'S EXTERNAL AUDITING FIRM FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 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 AND TERMS OF EMPLOYMENT AND COMPENSATION FOR THE PRESIDENT OF THE COLLEGE ARE COMMITTED TO A 10-PAGE "EMPLOYMENT AGREEMENT" (CONTRACT). THE FIRST NINE PAGES OF THE CONTRACT CONTAIN SPECIFIC DUTIES AND TERMS. A ONE PAGE APPENDIX IS UPDATED EACH YEAR WITH SALARY AND ANY SPECIAL CONDITIONS. A SUPPLEMENTAL LETTER OUTLINES REIMBURSEMENT FOR SPOUSAL ACCOMMODATION EXPENSE. 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 THE 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 AND 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, BY THE EXECUTIVE COMMITTEE OF THE BOARD 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 CONDITION." 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: -SURVEY DATA FOR PRESIDENTS OF COLLEGES WITH SIMILAR ASSETS PROVIDED BY THE ANNUAL COLLEGE UNIVERSITY AND PERSONNEL ASSOCIATION (CUPA). -A REVIEW OF INTERNAL REVENUE SERVICE 990 FORM DATA FOR PRESIDENTS OF PEER INSTITUTIONS. -COMPARATIVE DATA FOR PRESIDENTS OF NATIONAL LIBERAL ARTS COLLEGES PROVIDED BY THE ANNUAL CHRONICLE OF HIGHER EDUCATION SURVEY. FORM 990, PART VI, SECTION C, LINE 19 CONFLICT OF INTEREST AND GOVERNING DOCUMENTS ARE MADE AVAILABLE THROUGH THE COLLEGE'S WEBSITE. FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE OFFICE OF THE COLLEGE'S PRESIDENT. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -2,955,911. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 175,325. NET LOSS ON BENEFICIAL INTEREST IN EXTERNAL TRUSTS -57,388. TOTAL TO FORM 990, PART XI, LINE 5: -2,837,974. FORM 990, PART XII, QUESTION 2C, OVERSIGHT OF FINANCIAL STATEMENT AUDIT: THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES THE RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VII, EMERITUS TRUSTEES: THE FOLLOWING INDIVIDUALS SERVE AS EMERITUS TRUSTEES OF THE BETHANY COLLEGE WITH NO VOTING RIGHTS: REV. WILLIAM BURWELL ALLEN, O. JOHN ALPIZAR, FREDERICK D. BLOEMEKE, WALTER M. BORTZ, III, NEIL CHRISTMAN, JAMES LEE COLLINS, GORDON DALRYMPLE, DOUGLAS DANFORTH, GEORGE M. DAVIS, ROBERT W. EWING, JR., RODNEY B. HUL, THOMAS P. JOHNSON, JR., HARRY MARTENS, EUGENE MILLER, ROBERT "DARRYL" PONTON, ANN C. PRESTON, JOHN W. RENNER, WILLIAM S. RYAN, ROBERT A. SANDERCOX, HAROLD R. WATKINS. CAMP CANYON LLC 1458 CREEK RUN DRIVE RIVERVIEW FL 33579 260474474 SUMMER CAMP WV BETHAY COLLEGE RELATED TO EXEMPT -1116 20360 1 0 0.50010 CHARITABLE TRUST (3) WV T CHARITABLE REMAINER UNITRUST (1) PA T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0