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Nonprofiteer
← BETHEL UNIVERSITY

Form 990 for tax year 2022

Filed by BETHEL UNIVERSITY.

Totals

Total revenue
$124,922,475
Total expenses
$125,612,255
Contributions and grants received
$11,483,339
Grants paid
$37,331,487
Program service revenue
$110,061,576
Investment income
$3,289,412
Other revenue
$88,148
Total assets, end of year
$220,920,531
Total liabilities, end of year
$79,681,443
Net assets or fund balances, end of year
$141,239,088
Program services expenses (Part IX)
$96,618,590
Management and general expenses
$27,744,561
Fundraising expenses
$1,249,104
Program service expenses (Part III)
$96,618,590

Program services were 76.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $69,424

  • 1d · Related organizations

    $771,003

  • 1e · Government grants (contributions)

    $886,986

  • 1f · All other contributions, gifts and grants

    $9,755,926

  • 1g · Noncash contributions included above

    $100,173

  • 2a · Program service revenue: TUITION & FEES

    total $91,966,810 · related or exempt $91,966,810

  • 2b · Program service revenue: AUXILIARY SERVICES

    total $15,364,335 · related or exempt $15,358,245 · unrelated business $6,090

  • 2c · Program service revenue: OTHER STUDENT FEES

    total $2,730,431 · related or exempt $2,730,431

  • 3 · Investment income

    total $1,915,704 · unrelated business $715,287 · excluded $1,200,417

  • 6a · Gross rents

    personal property $19,044

  • 6b · Less rental expenses

    personal property $4,986

  • 6c · Rental income or loss

    personal property $14,058

  • 6d · Net rental income or loss

    total $14,058 · unrelated business $14,058

  • 7a · Gross sales of assets other than inventory

    securities $94,180,109

  • 7b · Less cost or other basis and sales expenses

    securities $92,780,904 · other assets $25,497

  • 7c · Gain or loss

    securities $1,399,205 · other assets -$25,497

  • 7d · Net gain or loss

    total $1,373,708 · excluded $1,373,708

  • 8a · Fundraising events: gross income

    $47,956

  • 8a · Fundraising events: contributions included on line 1c

    $69,424

  • 8b · Fundraising events: direct expenses

    $51,875

  • 8c · Net income from fundraising events

    total -$3,919 · excluded -$3,919

  • 10a · Gross sales of inventory

    $960,420

  • 10b · Cost of goods sold

    $882,411

  • 10c · Net income from sales of inventory

    total $78,009 · related or exempt $78,009

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $37,261,705 · program services $37,261,705

  • 3 · Grants to foreign organizations and individuals

    total $69,782 · program services $69,782

  • 5 · Compensation of officers, directors and key employees

    total $751,303 · program services $293,429 · management and general $348,498 · fundraising $109,376

  • 7 · Other salaries and wages

    total $39,795,934 · program services $28,879,903 · management and general $10,250,201 · fundraising $665,830

  • 8 · Pension plan contributions

    total $742,164 · program services $547,620 · management and general $182,692 · fundraising $11,852

  • 9 · Other employee benefits

    total $9,943,421 · program services $7,288,273 · management and general $2,480,554 · fundraising $174,594

  • 10 · Payroll taxes

    total $2,838,097 · program services $2,043,986 · management and general $740,421 · fundraising $53,690

  • 11b · Fees: legal

    total $530,804 · program services $5,244 · management and general $525,560

  • 11c · Fees: accounting

    total $91,357 · management and general $91,357

  • 11g · Fees: other

    total $3,325,213 · program services $1,721,207 · management and general $1,588,193 · fundraising $15,813

  • 12 · Advertising and promotion

    total $3,182,137 · program services $264,071 · management and general $2,831,762 · fundraising $86,304

  • 13 · Office expenses

    total $2,905,430 · program services $1,609,438 · management and general $1,253,290 · fundraising $42,702

  • 14 · Information technology

    total $1,911,671 · program services $102,700 · management and general $1,808,263 · fundraising $708

  • 16 · Occupancy

    total $3,030,300 · program services $575,079 · management and general $2,455,131 · fundraising $90

  • 17 · Travel

    total $2,586,854 · program services $2,328,788 · management and general $232,977 · fundraising $25,089

  • 20 · Interest

    total $2,274,556 · program services $1,842,390 · management and general $432,166

  • 22 · Depreciation, depletion and amortization

    total $5,201,515 · program services $4,213,227 · management and general $988,288

  • 23 · Insurance

    total $963,595 · management and general $963,595

  • 24a · Other expenses: FOOD SERVICE

    total $4,797,282 · program services $4,797,282

  • 24b · Other expenses: OTHER EXPENSES

    total $3,192,216 · program services $2,750,490 · management and general $378,670 · fundraising $63,056

  • 24c · Other expenses: MEMBERSHIP DUES

    total $149,722 · management and general $149,722

  • 24d · Other expenses: IMPROVEMENTS

    total $67,197 · program services $23,976 · management and general $43,221

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,790,621 · end of year $7,105,101

  • 2 · Savings and temporary cash investments

    beginning of year $2,933,107 · end of year $357,763

  • 3 · Pledges and grants receivable

    beginning of year $2,158,280 · end of year $4,848,460

  • 4 · Accounts receivable

    beginning of year $2,669,148 · end of year $3,054,831

  • 8 · Inventories for sale or use

    beginning of year $725,767 · end of year $745,366

  • 9 · Prepaid expenses and deferred charges

    beginning of year $802,675 · end of year $794,497

  • 10a · Land, buildings and equipment: cost or other basis

    $232,775,650

  • 10b · Land, buildings and equipment: accumulated depreciation

    $122,177,531

  • 10c · Land, buildings and equipment, net

    beginning of year $111,525,282 · end of year $110,598,119

  • 11 · Investments: publicly traded securities

    beginning of year $81,904,214 · end of year $77,378,191

  • 12 · Investments: other securities

    beginning of year $14,803,419 · end of year $15,869,431

  • 13 · Investments: program-related

    beginning of year $2,558,034 · end of year $168,772

  • 15 · Other assets

    beginning of year $238,035 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,399,021 · end of year $2,916,904

  • 19 · Deferred revenue

    beginning of year $2,861,367 · end of year $2,623,404

  • 20 · Tax-exempt bond liabilities

    beginning of year $47,770,473 · end of year $47,641,825

  • 25 · Other liabilities

    beginning of year $29,246,882 · end of year $26,499,310

  • 27 · Net assets without donor restrictions

    beginning of year $44,590,958 · end of year $42,331,381

  • 28 · Net assets with donor restrictions

    beginning of year $97,239,881 · end of year $98,907,707

Mission and programs · 2022

Mission

BOLDLY INFORMED AND MOTIVATED BY THE CHRISTIAN FAITH, BETHEL UNIVERSITY EDUCATES AND ENERGIZES MEN AND WOMEN FOR EXCELLENCE IN LEADERSHIP, SCHOLARSHIP AND SERVICE.

Activities or mission (Part I)

TO EDUCATE AND ENERGIZE MEN AND WOMEN FOR EXCELLENCE IN LEADERSHIP, SCHOLARSHIP AND SERVICE.

  • EDUCATIONAL INSTRUCTION:COLLEGE OF ARTS & SCIENCES (LIBERAL ARTS, UNDERGRADUATE): 1,907 STUDENTS; GRADUATE SCHOOL AND COLLEGE OF ADULT & PROFESSIONAL STUDIES (ADULT DEGREE COMPLETION): 926 GRADUATE STUDENTS AND 426 UNDERGRADUATE STUDENTS;BETHEL SEMINARY: 400 STUDENTS

    Expenses $66,962,798 · Grants $37,331,487 · Revenue $93,909,874

  • ACADEMIC SUPPORT SERVICES:SERVICES INCLUDING BUT NOT LIMITED TO: BETHEL UNIVERSITY LIBRARY, OFFICE OF UNIVERSITY REGISTRAR, INFORMATION TECHNOLOGY SERVICES, HEALTH SERVICES, COUNSELING CENTER, AND ATHLETICS.

    Expenses $18,046,210 · Revenue $7,274

  • AUXILIARY SERVICES:SERVICES INCLUDING BUT NOT LIMITED TO: STUDENT HOUSING (APPROXIMATELY 2/3 OF STUDENTS ARE IN BETHEL HOUSING), FOOD SERVICE, CAMPUS STORE.

    Expenses $11,158,691 · Revenue $16,216,347

  • FOUNDATION SUPPORT

    Expenses $450,891

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • ROSS ALLEN

    PRESIDENT

    Total calculated
    $375,443
    From this org
    $348,040
    From related orgs
    $0
    Other
    $27,403
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $345,760
    Bonus
    $0
    Other
    $2,280
    Deferred
    $7,032
    Nontaxable benefits
    $20,371
    Filer's total
    $375,443

  • DAN DYE

    CHAIR

    Total calculated
    $0
    Hours/week
    5

  • ERIC GREEN

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    5

  • RANDY DORN

    TREASURER

    Total calculated
    $0
    Hours/week
    5

  • LINDA GOODWIN

    SECRETARY

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • MARK BJORLO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • MICHAEL BROCKER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • LESLIE CHAPMAN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • DAN FROMM

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • JIM GREEN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • WAYNE JOHNSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • TORY KOPISCHKE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • RONN KREPS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • JOEL LAWRENCE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • DANIEL LINDH

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • DAWN MARCUS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • LAURA MCKNIGHT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • CHRIS MEIDT

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • PAUL MITTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • STEPHANIE WILLIAMS O'BRIEN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • PAMELA OLSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • KRISTI PIEHL

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • GEORGE SOLTERO

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • ANN TSCHETTER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • STEVE WILHITE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • TROY KOPISCHKE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • GASBY BROWN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • SERGIO AMEZCUA

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • DAVID EDGERTON JR

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • DAVID HORSAGER

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • LAMARR LARK

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • ANDREA SCHILLING

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • JOHN K JENKINS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • ALAN JOHNSON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • ROBIN RYLAARSDAM

    UNIVERSITY PROVOST

    Total calculated
    $187,953
    From this org
    $168,639
    From related orgs
    $0
    Other
    $19,314
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,357
    Bonus
    $0
    Other
    $1,282
    Deferred
    $8,309
    Nontaxable benefits
    $11,005
    Filer's total
    $187,953

  • SCOTT MOATS

    INTERIM CFO

    Total calculated
    $148,648
    From this org
    $115,660
    From related orgs
    $0
    Other
    $32,988
    Hours/week
    40

  • JEANNE OSGOOD

    CHIEF OF STAFF

    Total calculated
    $183,774
    From this org
    $121,034
    From related orgs
    $0
    Other
    $62,740
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,723
    Bonus
    $0
    Other
    $311
    Deferred
    $2,652
    Nontaxable benefits
    $60,088
    Filer's total
    $183,774

  • JAMES BENDER

    VP FOR ADVANCEMENT

    Total calculated
    $168,713
    From this org
    $145,832
    From related orgs
    $0
    Other
    $22,881
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $144,923
    Bonus
    $0
    Other
    $909
    Deferred
    $3,025
    Nontaxable benefits
    $19,856
    Filer's total
    $168,713

  • RANDALL BERGEN

    ASSOC PROVOST FOR THE COLLEGE OF ADULT AND PROFESS

    Total calculated
    $168,988
    From this org
    $135,671
    From related orgs
    $0
    Other
    $33,317
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,940
    Bonus
    $0
    Other
    $731
    Deferred
    $2,879
    Nontaxable benefits
    $30,438
    Filer's total
    $168,988

  • CHRISTINA HANSON

    PHYSICIAN ASSISTANT PROGRAM DIRECTOR

    Total calculated
    $155,401
    From this org
    $151,987
    From related orgs
    $0
    Other
    $3,414
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,894
    Bonus
    $0
    Other
    $93
    Deferred
    $3,038
    Nontaxable benefits
    $376
    Filer's total
    $155,401

  • RAHN FRANKLIN

    VICE PRESIDENT OF DIVERSITY, EQUITY, AND INCLUSION

    Total calculated
    $164,253
    From this org
    $131,165
    From related orgs
    $0
    Other
    $33,088
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $130,941
    Bonus
    $0
    Other
    $224
    Deferred
    $2,652
    Nontaxable benefits
    $30,436
    Filer's total
    $164,253

  • MARK POSNER

    VP FACILITIES & TECHNOLOGY

    Total calculated
    $165,220
    From this org
    $127,734
    From related orgs
    $0
    Other
    $37,486
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $92,775
    Bonus
    $0
    Other
    $34,959
    Deferred
    $1,986
    Nontaxable benefits
    $35,500
    Filer's total
    $165,220

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
SCOTT MOATS WAS PROVIDED A NONTAXABLE 30,000 HOUSING ALLOWANCE.
PART I, LINE 4A
MARK POSNER - SEVERANCE - $34,489

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • BETHEL UNIVERSITY FOUNDATION

    501(C)(3) · FINANCIAL MANAGEMENT OF ENDOWMENTS AND TRUST ACCOUNTS FOR BETHEL UNIVERSITY · MN · controlled entity

    Directly controlled by BETHEL UNIVERSITY

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • ROYALS INVESTMENT FUND LLC

    INVESTMENT INCOME · INVESTMENT FUND · MN · general or managing partner

    Directly controlled by BETHEL UNIVERSITY

Provenance

Return type
form_990
Tax year
2022
Filed
13 April 2024
IRS schema version
2022v5.0
Source object
202411059349301161

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