Civic Intelligence

Bethlehem Area School District Employee Benefits & Trust

990 • Fiscal year 2024 • EIN 46-7306294

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 13, 2025

Organization Profilewww.basdschools.org
1516 Sycamore StreetBethlehem, PA 18017

(610) 861-0500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

75th percentile

0.19x

Higher debt load relative to assets than 75% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.12x

Higher debt load relative to revenue than 68% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

11th percentile

-12%

Higher net margin than 11% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

8th percentile

-14%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-2.3%

Faster revenue growth than 17% of similar nonprofits.

2024 filings • 501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$22,956,162

Down $3,649,500 (-14%) from 2023

Net Assets

Down

$18,658,756

Down $4,392,166 (-19%) from 2023

Liabilities

Up

$4,297,406

Up $742,666 (+21%) from 2023

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin11th percentile

Revenue

Down

$35,267,804

Down $816,113 (-2.3%) from 2023

Expenses

Up

$39,659,970

Up $2,704,611 (+7.3%) from 2023

Net Income

Down

-$4,392,166

Down $3,520,724 (-404%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$40M$30M$20M$10M$0Assets 2012: $8,526,762Liabilities 2012: $2,731,675Net Assets 2012: $5,795,0872012Assets 2013: $11,201,277Liabilities 2013: $2,213,860Net Assets 2013: $8,987,4172013Assets 2014: $14,682,471Liabilities 2014: $2,053,074Net Assets 2014: $12,629,3972014Assets 2015: $15,220,718Liabilities 2015: $2,591,321Net Assets 2015: $12,629,3972015Assets 2016: $15,071,922Liabilities 2016: $2,079,902Net Assets 2016: $12,992,0202016Assets 2017: $19,755,092Liabilities 2017: $1,573,705Net Assets 2017: $18,181,3872017Assets 2018: $24,280,909Liabilities 2018: $1,452,226Net Assets 2018: $22,828,6832018Assets 2019: $29,101,047Liabilities 2019: $2,824,692Net Assets 2019: $26,276,3542019Assets 2020: $31,459,036Liabilities 2020: $2,227,568Net Assets 2020: $29,231,4682020Assets 2021: $32,018,679Liabilities 2021: $4,477,428Net Assets 2021: $27,541,2512021Assets 2022: $27,160,214Liabilities 2022: $3,237,850Net Assets 2022: $23,922,3642022Assets 2023: $26,605,662Liabilities 2023: $3,554,740Net Assets 2023: $23,050,9222023Assets 2024: $22,956,162Liabilities 2024: $4,297,406Net Assets 2024: $18,658,7562024Assets 2025: $14,711,461Liabilities 2025: $2,922,192Net Assets 2025: $11,789,2692025

Highlighted filing

2024

Assets$22,956,162
Liabilities$4,297,406
Net Assets$18,658,756
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MRevenue 2012: $28,681,499Expenses 2012: $25,434,457Net Income 2012: $3,247,0422012Revenue 2013: $31,636,812Expenses 2013: $28,444,482Net Income 2013: $3,192,3302013Revenue 2014: $32,422,721Expenses 2014: $28,780,741Net Income 2014: $3,641,9802014Revenue 2015: $30,451,710Expenses 2015: $30,451,710Net Income 2015: $02015Revenue 2016: $28,783,022Expenses 2016: $28,420,399Net Income 2016: $362,6232016Revenue 2017: $31,197,994Expenses 2017: $26,008,627Net Income 2017: $5,189,3672017Revenue 2018: $31,049,203Expenses 2018: $26,401,907Net Income 2018: $4,647,2962018Revenue 2019: $30,861,644Expenses 2019: $27,413,973Net Income 2019: $3,447,6712019Revenue 2020: $28,865,434Expenses 2020: $25,910,320Net Income 2020: $2,955,1142020Revenue 2021: $29,773,142Expenses 2021: $31,463,359Net Income 2021: -$1,690,2172021Revenue 2022: $31,527,581Expenses 2022: $35,146,468Net Income 2022: -$3,618,8872022Revenue 2023: $36,083,917Expenses 2023: $36,955,359Net Income 2023: -$871,4422023Revenue 2024: $35,267,804Expenses 2024: $39,659,970Net Income 2024: -$4,392,1662024Revenue 2025: $39,541,040Expenses 2025: $46,410,527Net Income 2025: -$6,869,4872025

Highlighted filing

2024

Revenue$35,267,804
Expenses$39,659,970
Net Income-$4,392,166
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 13, 2025
Return Version
2023v6.0
Gross Receipts
$35,267,804
Mission and Program Overview

Mission

Health and welfare benefits of employees of public k-12 school district

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$20,394,205$19,508,496▼ $885,709
Accounts Receivable$6,211,457$3,447,666▼ $2,763,791
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$26,605,662$22,956,162▼ $3,649,500
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,554,738$4,297,406▲ $742,668
Other Liabilities$2--
Total Liabilities$3,554,740$4,297,406▲ $742,666
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,050,922$18,658,756▼ $4,392,166
Total Net Assets Fund Balance$23,050,922$18,658,756▼ $4,392,166
Total Liabilities and Net Assets / Fund Balance$26,605,662$22,956,162▼ $3,649,500
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Brandon SiegfriedTrustee
Heather Bennett KnerrTrustee
Janet KerillaTrustee
Janice PerieraTrustee
Kelly BurkholderTrustee
Laura KedingTrustee
Lesa ButtilloTrustee
Lynda PriceTrustee
Shannon PatrickTrustee
Tammy McDonaldTrustee
Thomas SzczepanskiTrustee
Arutyun AristakesianFoundation Mgr.
Lori ZellnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$34,230,028
Investment Income
$1,037,776
Other Revenue
$0
Change in Net Assets
$-4,392,166

Audited Revenue Reconciliation

Revenue per Audited Statements
$35,267,804
Total Revenue per Audited Statements
$35,267,804
Total Revenue per Form 990
$35,267,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,848,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$37,811,454--$37,811,454
Insurance---$1,832,453
Other Expenses$79--$79
Total Functional Expenses$37,827,517$0$0$39,659,970

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$39,659,970
Total Expenses per Audited Statements$39,659,970
Total Expenses per Form 990$39,659,970
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Officers and managment prepare and review Form 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“Upon request, the organization will provide it's governing documents, conflicts of interest policy and financial statements to the public.”

Filing and Contact Details

Filer

Filer Name
Bethlehem Area School District Employee
EIN
46-7306294
Phone
6108610500
Address
1516 Sycamore Street, Bethlehem, PA 18017

Signing Officer

Name
Arutyun Aristakesian
Title
Foundation Manager
Signed
2025-01-13
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Lori J Zellner
Address
7470 Daisy Circle, Macungie, PA 18062
Preparer
Lori Zellner
Phone
6108445732
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/Desc0Appeal Service Charge
IRS990/OtherExpensesGrp/Desc1bank fees
IRS990/OtherExpensesGrp/ProgramServicesAmt015984
IRS990/OtherExpensesGrp/ProgramServicesAmt179
IRS990/OtherExpensesGrp/TotalAmt015984
IRS990/OtherExpensesGrp/TotalAmt179
IRS990/OtherLiabilitiesGrp/BOYAmt02
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/BusinessCd1525100
IRS990/ProgramServiceRevenueGrp/BusinessCd2525100
IRS990/ProgramServiceRevenueGrp/BusinessCd3525100
IRS990/ProgramServiceRevenueGrp/BusinessCd4525100
IRS990/ProgramServiceRevenueGrp/Desc0Employee Payments
IRS990/ProgramServiceRevenueGrp/Desc1Employer Payments
IRS990/ProgramServiceRevenueGrp/Desc2Retirees
IRS990/ProgramServiceRevenueGrp/Desc3RX Formulary Rebate
IRS990/ProgramServiceRevenueGrp/Desc4Stop Loss Reimbursement
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01576801
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127094037
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24353561
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3111963
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41093666
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01576801
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127094037
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24353561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3111963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41093666
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt035281918
IRS990/PYInvestmentIncomeAmt0797117
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01673441
IRS990/PYProgramServiceRevenueAmt035286800
IRS990/PYRevenuesLessExpensesAmt0-871442
IRS990/PYTotalExpensesAmt036955359
IRS990/PYTotalRevenueAmt036083917
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4392166
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt039659970
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020394205
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019508496
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt039659970
IRS990ScheduleD/RevenueSubtotalAmt035267804
IRS990ScheduleD/TotalExpensesPerForm990Amt039659970
IRS990ScheduleD/TotalRevenuePerForm990Amt035267804
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt035267804
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt039659970
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Officers and managment prepare and review Form 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request, the organization will provide it's governing documents, conflicts of interest policy and financial statements to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Bethlehem Area School District
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0240862592
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Public School K-12
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01516 Sycamore St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Bethlehem
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd018017
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt026605662
IRS990/TotalAssetsEOYAmt022956162
IRS990/TotalAssetsGrp/BOYAmt026605662
IRS990/TotalAssetsGrp/EOYAmt022956162
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037827517
IRS990/TotalFunctionalExpensesGrp/TotalAmt039659970
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03554740
IRS990/TotalLiabilitiesEOYAmt04297406
IRS990/TotalLiabilitiesGrp/BOYAmt03554740
IRS990/TotalLiabilitiesGrp/EOYAmt04297406
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt023050922
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt018658756
IRS990/TotalProgramServiceExpensesAmt036955359
IRS990/TotalProgramServiceRevenueAmt034230028
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035267804
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt035267804
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt026605662
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt022956162
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01516 Sycamore Street
IRS990/USAddress/CityNm0Bethlehem
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018017
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.basdschools.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,956,162
Liabilities
$4,297,406
Net assets
$18,658,756
Revenue
$35,267,804
Expenses
$39,659,970
Net income
-$4,392,166
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$14.7$2.92$11.8$39.5$46.4$6.87
2024Detailed filing. Detailed filing data is available for this year.$23.0$4.30$18.7$35.3$39.7$4.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.6$3.55$23.1$36.1$37.0$0.87
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.2$3.24$23.9$31.5$35.1$3.62
2021Detailed filing. Detailed filing data is available for this year.$32.0$4.48$27.5$29.8$31.5$1.69
2020Summary only. Only limited summary data is available for this year.$31.5$2.23$29.2$28.9$25.9$2.96
2019Summary only. Only limited summary data is available for this year.$29.1$2.82$26.3$30.9$27.4$3.45
2018Summary only. Only limited summary data is available for this year.$24.3$1.45$22.8$31.0$26.4$4.65
2017Summary only. Only limited summary data is available for this year.$19.8$1.57$18.2$31.2$26.0$5.19
2016Summary only. Only limited summary data is available for this year.$15.1$2.08$13.0$28.8$28.4$0.36
2015Summary only. Only limited summary data is available for this year.$15.2$2.59$12.6$30.5$30.5$0.00
2014Summary only. Only limited summary data is available for this year.$14.7$2.05$12.6$32.4$28.8$3.64
2013Summary only. Only limited summary data is available for this year.$11.2$2.21$8.99$31.6$28.4$3.19
2012Summary only. Only limited summary data is available for this year.$8.53$2.73$5.80$28.7$25.4$3.25