BETHEL UNIVERSITY INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BETHEL UNIVERSITY INC (EIN 35-0935587)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-03-21
- IRS object ID
- 201220819349300012
- Schema version
- 2010v3.4
- 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 K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-03-21T09:53:25-05:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 972 Emerson Parkway Ste A | AddressLine1 |
| City | Greenwood | City |
| State | IN | State |
| ZIP Code | 46143 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350935587 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bethel College Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BETH | NameControl |
| Phone | 5742593321 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 Bethel Circle | AddressLine1 |
| City | Mishawaka | City |
| State | IN | State |
| ZIP Code | 46545 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Clair Knapp | Name |
| Title | Vice President & CFO | Title |
| Phone | 5742593321 | Phone |
| Date Signed | 2012-03-21 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | David C Moja | Name |
| Phone | 3178852620 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Dr Steven Cramer | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 Bethel Circle | AddressLine1 |
| City | Mishawaka | City |
| State | IN | State |
| ZIP Code | 46545 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 43078247 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.bethelcollege.edu | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1947 | YearFormation |
| State Legal Domicile | IN | StateLegalDomicile |
| Activity Or Mission Description | Build lives of commitment for leadership in the church, the nation, and the world. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 21 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 21 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1256 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 137321 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4570652 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2613752 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 36929334 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 39652972 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 62027 | InvestmentIncomePriorYear |
| Investment Income Current Year | 221104 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 225352 | OtherRevenuePriorYear |
| Other Revenue Current Year | 140316 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 41787365 | TotalRevenuePriorYear |
| Total Revenue Current Year | 42628144 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 9341811 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 8507310 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 17663702 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 18650761 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 1419 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 2705 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 871396 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 12654573 | OtherExpensePriorYear |
| Other Expenses Current Year | 12621361 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 39661505 | TotalExpensesPriorYear |
| Total Expenses Current Year | 39782137 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2125860 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2846007 | RevenuesLessExpensesCY |
| Total Assets BOY | 45532123 | TotalAssetsBOY |
| Total Assets EOY | 47678493 | TotalAssetsEOY |
| Total Liabilities BOY | 29950753 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 28734038 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15581370 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 18944455 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 30514540 | Expense |
| Grants | 8507310 | Grants |
| Revenue | 39652972 | Revenue |
| Description | Bethel College provided educational services to approximately 2,200 students during the 2010-2011 academic year. This includes over fifty (50) academic programs awarding both graduate and undergraduate degrees. | Description |
| Total Program Service Expense | 30514540 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| 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 | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 1 | 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 | 1 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | 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 | 1 | DisregardedEntity |
| Related Entity | 0 | 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 | 3224 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 1256 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| 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 | 0 | QuidProQuoContributions |
| 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 | 21 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 21 | 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 | 0 | 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 | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | 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 | IN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bethel College Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5742593321 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 Bethel Circle | AddressLine1 |
| City | Mishawaka | City |
| State | IN | State |
| ZIP Code | 46545 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| Glen Cook | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Sam Davenport | ||||||
| Board Treasurer | 1.00 | X | 0 | 0 | 0 | X |
| David Engbrecht | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| John Gardner | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| William Gates | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Charles Habegger | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Greg Hartman | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Michaele Hobson | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| William Hossler | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Daniel Kletzing | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Wyn Laidig | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Judith Miles | ||||||
| Board Secretary | 1.00 | X | 0 | 0 | 0 | X |
| Martin Muoto | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Thomas Muselman | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Glen Musselman | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Daryl Pannabecker | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Richard Riddle | ||||||
| Board Chair | 1.00 | X | 0 | 0 | 0 | X |
| Aaron Carpenter | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Joel DeSelm | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Richard Felix | ||||||
| Trustee | 1.00 | X | 0 | 0 | 0 | |
| Brian Hamil | ||||||
| Board Vice Chair | 1.00 | X | 0 | 0 | 0 | X |
| Dr Steven Cramer | ||||||
| President | 40.00 | 189604 | 0 | 11571 | X | |
| Dr Dennis Engbrecht | ||||||
| Sr. Vice President | 40.00 | 114659 | 0 | 17375 | X | |
| Clair Knapp | ||||||
| VP & CFO | 40.00 | 114518 | 0 | 16727 | X | |
| Dennis Crocker | ||||||
| VP- Academic Services | 40.00 | 58800 | 0 | 15980 | X | |
| Terry Zeitlow | ||||||
| VP- Institutional Adv. | 40.00 | 92083 | 0 | 15773 | X | |
| Dr Kathy Gribbin | ||||||
| VP- Student Enrichment | 40.00 | 65170 | 0 | 6376 | X | |
| Dr Shawn Holtgren | ||||||
| VP- Student Development | 40.00 | 51385 | 0 | 14956 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 686219 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 98758 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Sodexho Inc & Affiliates | |||||
| 4880 Paysphere Circle | Chicago | IL | 60674 | Food Service | 2074851 |
| Jenzabar | |||||
| PO Box 845939 | Boston | MA | 02284 | IT Services | 401912 |
| Gibson Lewis LLC | |||||
| PO Box 488 | Mishawaka | IN | 46544 | Construction | 253046 |
| Grace College & Seminary | |||||
| 200 Seminary Drive | Winona Lake | IN | 46590 | Education services | 205899 |
| Cardinal Buses | |||||
| Po Box 59 | Middlebury | IN | 46540 | Transportation | 204442 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 10 | NumberOfContractorsGT100K |
| Fundraising Events | 11020 | FundraisingEvents |
| Government Grants | 446269 | GovernmentGrants |
| All Other Contributions | 2156463 | AllOtherContributions |
| Noncash Contributions | 5860 | NoncashContributions |
| Total Contributions | 2613752 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 611600 | 32639545 | 32639545 |
| Auxiliary Revenue | 611710 | 6822940 | 6822940 |
| Other program revenue | 611710 | 190487 | 190487 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 39652972 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 124356 | TotalRevenueColumn |
| Exclusion | $124,356 | ExclusionAmount |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 40739 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -40739 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -40739 | TotalRevenueColumn |
| Unrelated Business Revenue | -40739 | UnrelatedBusinessRevenue |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 122577 | Securities |
| Other | 20201 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 46030 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 76547 | Securities |
| Other | 20201 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 96748 | TotalRevenueColumn |
| Exclusion | $96,748 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 13905 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 11020 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 10910 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2995 | TotalRevenueColumn |
| Exclusion | $2,995 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 332666 | GrossSalesOfInventory |
| Cost Of Goods Sold | 352424 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -19758 | TotalRevenueColumn |
| Unrelated Business Revenue | -19758 | UnrelatedBusinessRevenue |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|
| Conference services | 900099 | 197257 | 197257 |
| Partnership income | 900099 | 561 | 561 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 197818 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 42628144 | TotalRevenueColumn |
| Related Or Exempt Function Income | 39652972 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 137321 | UnrelatedBusinessRevenue |
| Exclusion | $224,099 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10000 | Total |
| Program Services | 10000 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8497310 | Total |
| Program Services | 8497310 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 784975 | Total |
| Program Services | 182241 | ProgramServices |
| Management And General | 419288 | ManagementAndGeneral |
| Fundraising | 183446 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 127328 | Total |
| Management And General | 127328 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14160463 | Total |
| Program Services | 11174383 | ProgramServices |
| Management And General | 2706829 | ManagementAndGeneral |
| Fundraising | 279251 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230894 | Total |
| Program Services | 204902 | ProgramServices |
| Management And General | 19360 | ManagementAndGeneral |
| Fundraising | 6632 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2319560 | Total |
| Program Services | 2020552 | ProgramServices |
| Management And General | 221326 | ManagementAndGeneral |
| Fundraising | 77682 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1027541 | Total |
| Management And General | 1027541 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36259 | Total |
| Management And General | 36259 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90509 | Total |
| Management And General | 90509 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2705 | Total |
| Fundraising | 2705 | Fundraising |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29184 | Total |
| Management And General | 29184 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2864823 | Total |
| Program Services | 2571716 | ProgramServices |
| Management And General | 215059 | ManagementAndGeneral |
| Fundraising | 78048 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 329185 | Total |
| Program Services | 248282 | ProgramServices |
| Management And General | 32260 | ManagementAndGeneral |
| Fundraising | 48643 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 524155 | Total |
| Program Services | 309198 | ProgramServices |
| Management And General | 178272 | ManagementAndGeneral |
| Fundraising | 36685 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1866594 | Total |
| Program Services | 1291573 | ProgramServices |
| Management And General | 484372 | ManagementAndGeneral |
| Fundraising | 90649 | Fundraising |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9202 | Total |
| Program Services | 9202 | ProgramServices |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 979148 | Total |
| Program Services | 980 | ProgramServices |
| Management And General | 978168 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 693026 | Total |
| Program Services | 617041 | ProgramServices |
| Management And General | 60768 | ManagementAndGeneral |
| Fundraising | 15217 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 365045 | Total |
| Program Services | 268952 | ProgramServices |
| Management And General | 72428 | ManagementAndGeneral |
| Fundraising | 23665 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 729633 | Total |
| Management And General | 729633 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2123406 | Total |
| Program Services | 2100573 | ProgramServices |
| Management And General | 21085 | ManagementAndGeneral |
| Fundraising | 1748 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 237240 | Total |
| Program Services | 98043 | ProgramServices |
| Management And General | 139197 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices | FundraisingFundraising |
|---|---|---|---|---|
| Bond Service Expenses | 402474 | 402474 | ||
| Meals Expense | 335751 | 25520 | 288651 | 21580 |
| Equipment purchases | 314733 | 116140 | 194417 | 4176 |
| Institutional Dues | 149789 | 71495 | 77025 | 1269 |
| Bad Debt Expense | 110933 | 110933 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 430272 | Total |
| Program Services | 349499 | ProgramServices |
| Management And General | 80773 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39782137 | Total |
| Program Services | 30514540 | ProgramServices |
| Management And General | 8396201 | ManagementAndGeneral |
| Fundraising | 871396 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 333449 | BOY |
| EOY | 32789 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 690896 | BOY |
| EOY | 3568397 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 525643 | BOY |
| EOY | 359672 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 885500 | BOY |
| EOY | 788847 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 388575 | BOY |
| EOY | 351873 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 671316 | BOY |
| EOY | 757121 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 60164542 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 24472747 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36515526 | BOY |
| EOY | 35691795 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2596675 | BOY |
| EOY | 3728184 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2369975 | BOY |
| EOY | 1845247 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 554568 | BOY |
| EOY | 554568 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45532123 | BOY |
| EOY | 47678493 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2555579 | BOY |
| EOY | 3155269 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1570477 | BOY |
| EOY | 2869546 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15299000 | BOY |
| EOY | 14397000 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 320458 | BOY |
| EOY | 278028 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5373625 | BOY |
| EOY | 2695408 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3611520 | BOY |
| EOY | 3985435 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1220094 | BOY |
| EOY | 1353352 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 29950753 | BOY |
| EOY | 28734038 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5657752 | BOY |
| EOY | 8273265 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1673226 | BOY |
| EOY | 1915652 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8250392 | BOY |
| EOY | 8755538 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15581370 | BOY |
| EOY | 18944455 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45532123 | BOY |
| EOY | 47678493 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2846007 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 517078 | 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 | 7600372 | BeginningOfYearBalance |
| Contributions | 315481 | Contributions |
| Investment Earnings Or Losses | 479532 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 272074 | GrantsOrScholarships |
| Other Expenditures | 400000 | OtherExpenditures |
| End Of Year Balance | 7723311 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4961226 | BeginningOfYearBalance |
| Contributions | 2409178 | Contributions |
| Investment Earnings Or Losses | 247602 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 17634 | GrantsOrScholarships |
| End Of Year Balance | 7600372 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 5920163 | BeginningOfYearBalance |
| Contributions | 316844 | Contributions |
| Investment Earnings Or Losses | -1178624 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 97157 | GrantsOrScholarships |
| End Of Year Balance | 4961226 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3203732 | OtherCostOrOtherBasis |
| Book Value | 3203732 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 48441207 | OtherCostOrOtherBasis |
| Depreciation | 17966984 | Depreciation |
| Book Value | 30474223 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8252599 | OtherCostOrOtherBasis |
| Depreciation | 6224241 | Depreciation |
| Book Value | 2028358 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 267004 | OtherCostOrOtherBasis |
| Depreciation | 281522 | Depreciation |
| Book Value | -14518 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 35691795 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Annuities Payable | $959,138 |
| Funds Held For Others | $343,177 |
| Unamortized Premiums | $51,037 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1353352 | TotalOfAmounts |
| Total Revenue | 42628144 | TotalRevenue |
| Total Expenses | 39782137 | TotalExpenses |
| Excess Or Deficit For Year | 2846007 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 517078 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 517078 | TotalAdjustments |
| Excess Or Deficit Per FS | 3363085 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 34909060 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 517078 | NetUnrealizedGainsInvestments |
| Other Revenues | 261148 | OtherRevenues |
| Revenue Not Rptd F990 | 778226 | RevenueNotRptdF990 |
| Revenue Subtotal | 34130834 | RevenueSubtotal |
| Other Revenues Not Included | 8497310 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 8497310 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 42628144 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 31545975 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 261148 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 261148 | ExpensesNotRptdF990 |
| Expenses Subtotal | 31284827 | ExpensesSubtotal |
| Other Expenses Not Included | 8497310 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 8497310 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 39782137 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Description of Intended Use of Endowment Funds: | Part V, Line 4: | The intended use of the organization's endowment funds are as follows: 1) Funding of student scholarships, 2) Funding of student loans & 3) Faculty enrichment |
| Part XII, Line 2d - Other Adjustments: | Special Event Direct Expenses, on 990 part VIII line 8b 10,910. Cost of Good Sold on 990 part VIII line 10b 209,499. Rental Expenses on 990 part VIII line 6b 40,739. | |
| Part XII, Line 4b - Other Adjustments: | Scholarships & Tuition Discounts grouped with audit revenue 8,497,310. | |
| Part XIII, Line 2d - Other Adjustments: | Special Event Direct Expenses, on 990 part VIII line 8b 10,910. Cost of Good Sold on 990 part VIII line 10b 209,499. Rental Expenses on 990 part VIII line 6b 40,739. | |
| Part XIII, Line 4b - Other Adjustments: | Scholarships & Tuition Discounts grouped with audit revenue 8,497,310. |
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 | 1 | 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 | 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. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable (3 entries)
| RegionRegion | Number Of OfficesNumberOfOffices | Number Of EmployeesNumberOfEmployees | Type Of Activities ConductedTypeOfActivitiesConducted | Specific Services ProvidedSpecificServicesProvided | Total ExpendituresTotalExpenditures |
|---|---|---|---|---|---|
| Central America and the Caribbean | 1 | 4 | Program services | Education programs | 102579 |
| East Asia and the Pacific | 2 | 5 | Program services | Education programs | 216293 |
| Europe (Including Iceland & Greenland) | 1 | 3 | Program services | Education programs | 92268 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 4 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 12 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 4 | TotalNumberOfOffices |
| Total Number Of Employees | 12 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 411140 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 411140 | TotalAmountSpent |
| Transfer To Foreign Corp | 0 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 0 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Procedure for Monitoring Grants Outside the U.S.: | Schedule F, Part I, Line 2: The College has a separate Department Account for all Foreign Study Expenditures. Each Country has a separate project code. The Director of Foreign Study (Semester Abroad) monitors the expenses paid overseas. He is present on-site for at least part of each semester. The documentation (receipts) are submitted to the Business Office and is reviewed by Accounts Payable. |
| Method Used to Acccount for Expenditures: | Schedule F, Part I, Line 3: The organization tracks all foreign study expeditures via a separate Department Account. Each Country has a separate project code. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Golf Outing | NameOfEvent1 |
| Gross Receipts Event1 | 24925 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 11020 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 13905 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 5828 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 3951 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 1131 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 24925 | GrossReceiptsTotal |
| Charitable Contributions Total | 11020 | CharitableContributionsTotal |
| Gross Revenue Total Events | 13905 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 5828 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 3951 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 1131 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 10910 | DirectExpenseSummaryEvents |
| Net Income Summary | 2995 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AuSable Institute | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3770 Lake Drive SE | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 49546 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN Of Recipient | 381713340 | EINOfRecipient |
| IRC Section | 501 (c) 3 | IRCSection |
| Amount Of Cash Grant | 10000 | AmountOfCashGrant |
| Purpose Of Grant | Academic Environmental Science Camp | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | Academic Scholarships | TypeOfGrant |
| Number Of Recipients | 1153 | NumberOfRecipients |
| Amount Of Cash Grant | 8497310 | 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: 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. Grants to organizations are only granted to 501(c)3 organizations and are monitored by an operating partnership. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 Steven Cramer | NamePerson |
| Base Compensation Filing Org | 189604 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 3442 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 8129 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 201175 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | CUSIP NumberCUSIPNumber | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer | Pool FinancingPoolFinancing |
|---|---|---|---|---|---|---|---|
| Indiana Educational Facilities Authority | |||||||
| 521698917 | 455048U55 | 2004-02-12 | 6375000 | Refinance existing debt | 0 | 0 | 0 |
| Indiana Finance Authority | |||||||
| 351602316 | 455057LG2 | 2007-12-13 | 6059460 | Building Construction | 0 | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Credit EnhancementCreditEnhancement | Working Capital ExpendituresWorkingCapitalExpenditures | Year Of Subst CompletionYearOfSubstCompletion | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind |
|---|---|---|---|---|---|---|---|---|
| 6375000 | 127500 | 171710 | 6075000 | 2004 | 1 | 0 | 1 | 1 |
| 6059460 | 109132 | 36490 | 5913838 | 2007 | 1 | 0 | 1 | 1 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers | Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI | Total Private Business UseTotalPrivateBusinessUse | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
| 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|
| 1 | 1 | 0 | 0 | 0 | 0 |
| 1 | 1 | 0 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Loan Table LoanTable (4 entries)
| Purpose Of LoanPurposeOfLoan | Loan To OrganizationLoanToOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|---|
| Norman Bridges- Former Director | ||||||
| Finance operations | X | $25,000 | 20000 | 0 | 1 | 1 |
| Barbara Beutler- Former Director | ||||||
| Finance operations | X | $85,000 | 85000 | 0 | 1 | 1 |
| Phillip Bridges- Former Director | ||||||
| Finance operations | X | $119,195 | 123028 | 0 | 1 | 1 |
| Michael Holtgren- Former Director | ||||||
| Finance operations | X | $100,000 | 50000 | 0 | 1 | 1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 278028 | TotalBalanceDue |
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Terri Cramer | |||
| President's wife | 38413 | W-2 wages | 0 |
| (no name) | |||
| 0 | |||
| Judy Holtgren | |||
| Officer's mother | 52623 | W-2 wages | 0 |
| Michael Holtgren | |||
| Officer's father | 13192 | W-2 wages | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section A, line 2 | Dennis Engbrecht, officer, and David Engbrecht, trustee, are both brothers. | |
| Form 990, Part VI, Section B, line 11 | Form 990 was prepared by an independent accountant and reviewed by the organization's top management. The reviewed Form 990 was then forwarded to the governing body for review prior to filing with the IRS. | |
| The conflict of interest 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 12c | |
| The Trustee Board sets the President's compensation. The President recommends and the Board approves the officer and key employee compensation. Independent Colleges of Indiana and Council of Christian Colleges and Universities comparability data are used as guidelines. The President determines the compensation for officers-approved by the Trustee Board. HR/CFO determine compensation for employees-approved by the President & Trustee Board. | Form 990, Part VI, Section B, line 15 | |
| The forms are available upon request. | Form 990, Part VI, Section C, line 18 | |
| These documents are available upon request. | Form 990, Part VI, Section C, line 19 | |
| Changes in Net Assets or Fund Balances: | Net unrealized gains on investments: 517,078. | Form 990, Part XI, line 5: |
| EXPLANATION OF RESPONSIBILITY | The College has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. | FORM 990, PAGE 11, PART XI, LINE 2C |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jefferson Park Properties LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 Bethel Circle | AddressLine1 |
| City | Mishawaka | City |
| State | IN | State |
| ZIP Code | 46545 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 350935587 | EIN |
| Primary Activities | Property rental | PrimaryActivities |
| Legal Domicile State | IN | LegalDomicileState |
| Total Income | -40729 | TotalIncome |
| EOY Assets | 1592534 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bethel College Inc | BusinessNameLine1 |