Civic Intelligence

Bethel University

EIN 62-0548913 • 501(c)3 • Mckenzie, TN

View Organization Page

Profile

Bethel's mission is to create opportunities for members of the learning community to develop to their highest potential as whole persons - intellectually, spiritually, socially and physically - in a christian environment through synchronous and asynchronous modes.

325 Cherry AvenueMckenzie, TN 38201

www.bethelu.edu

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.64x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.28x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

12th percentile

-15%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

11th percentile

-5.9%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-11%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$92,243,354

Down $5,797,473 (-5.9%) from 2023

Liabilities

Up

$58,773,345

Up $557,530 (+1.0%) from 2023

Net Assets

Down

$33,470,009

Down $6,355,003 (-16%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin12th percentile

Revenue

Down

$45,859,726

Down $5,629,617 (-11%) from 2023

Expenses

Up

$52,768,440

Up $1,851,403 (+3.6%) from 2023

Net Income

Down

-$6,908,714

Down $7,481,020 (-1307%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0Assets 2010: $48,944,981Liabilities 2010: $28,223,963Net Assets 2010: $20,721,0182010Assets 2011: $66,260,539Liabilities 2011: $46,814,892Net Assets 2011: $19,445,6472011Assets 2012: $85,554,306Liabilities 2012: $72,881,942Net Assets 2012: $12,672,3642012Assets 2013: $83,173,253Liabilities 2013: $62,277,624Net Assets 2013: $20,895,6292013Assets 2014: $83,573,025Liabilities 2014: $59,306,540Net Assets 2014: $24,266,4852014Assets 2015: $82,834,615Liabilities 2015: $57,919,804Net Assets 2015: $24,914,8112015Assets 2016: $98,805,150Liabilities 2016: $63,521,793Net Assets 2016: $35,283,3572016Assets 2017: $99,637,666Liabilities 2017: $63,906,380Net Assets 2017: $35,731,2862017Assets 2018: $101,302,333Liabilities 2018: $65,263,902Net Assets 2018: $36,038,4312018Assets 2019: $101,601,330Liabilities 2019: $64,782,110Net Assets 2019: $36,819,2202019Assets 2020: $95,046,663Liabilities 2020: $54,791,834Net Assets 2020: $40,254,8292020Assets 2021: $92,520,521Liabilities 2021: $51,102,479Net Assets 2021: $41,418,0422021Assets 2022: $93,871,975Liabilities 2022: $52,358,336Net Assets 2022: $41,513,6392022Assets 2023: $98,040,827Liabilities 2023: $58,215,815Net Assets 2023: $39,825,0122023Assets 2024: $92,243,354Liabilities 2024: $58,773,345Net Assets 2024: $33,470,0092024

Highlighted filing

2024

Assets$92,243,354
Liabilities$58,773,345
Net Assets$33,470,009
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100M$50M$0-$50MExpenses 2010: $39,506,9522010Revenue 2011: $50,744,619Expenses 2011: $52,243,834Net Income 2011: -$1,499,2152011Revenue 2012: $67,585,957Expenses 2012: $74,234,689Net Income 2012: -$6,648,7322012Expenses 2013: $86,033,3542013Revenue 2014: $84,432,489Expenses 2014: $81,714,793Net Income 2014: $2,717,6962014Revenue 2015: $78,541,249Expenses 2015: $76,970,429Net Income 2015: $1,570,8202015Revenue 2016: $82,119,230Expenses 2016: $71,969,138Net Income 2016: $10,150,0922016Revenue 2017: $70,451,173Expenses 2017: $70,340,581Net Income 2017: $110,5922017Revenue 2018: $66,423,878Expenses 2018: $66,726,601Net Income 2018: -$302,7232018Revenue 2019: $61,966,040Expenses 2019: $61,826,693Net Income 2019: $139,3472019Revenue 2020: $58,699,615Expenses 2020: $55,711,689Net Income 2020: $2,987,9262020Revenue 2021: $52,446,524Expenses 2021: $52,196,932Net Income 2021: $249,5922021Revenue 2022: $51,478,437Expenses 2022: $51,382,840Net Income 2022: $95,5972022Revenue 2023: $51,489,343Expenses 2023: $50,917,037Net Income 2023: $572,3062023Revenue 2024: $45,859,726Expenses 2024: $52,768,440Net Income 2024: -$6,908,7142024

Highlighted filing

2024

Revenue$45,859,726
Expenses$52,768,440
Net Income-$6,908,714
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$92,243,354
Liabilities
$58,773,345
Net assets
$33,470,009
Revenue
$45,859,726
Expenses
$52,768,440
Net income
-$6,908,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$92.2$58.8$33.5$45.9$52.8$6.91
2023Detailed filing. Detailed filing data is available for this year.$98.0$58.2$39.8$51.5$50.9$0.57
2022Detailed filing. Detailed filing data is available for this year.$93.9$52.4$41.5$51.5$51.4$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$92.5$51.1$41.4$52.4$52.2$0.25
2020Detailed filing. Detailed filing data is available for this year.$95.0$54.8$40.3$58.7$55.7$2.99
2019Detailed filing. Detailed filing data is available for this year.$102$64.8$36.8$62.0$61.8$0.14
2018Detailed filing. Detailed filing data is available for this year.$101$65.3$36.0$66.4$66.7$0.30
2017Detailed filing. Detailed filing data is available for this year.$99.6$63.9$35.7$70.5$70.3$0.11
2016Detailed filing. Detailed filing data is available for this year.$98.8$63.5$35.3$82.1$72.0$10.2
2015Detailed filing. Detailed filing data is available for this year.$82.8$57.9$24.9$78.5$77.0$1.57
2014Detailed filing. Detailed filing data is available for this year.$83.6$59.3$24.3$84.4$81.7$2.72
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$83.2$62.3$20.9$86.0
2012Summary only. Only limited summary data is available for this year.$85.6$72.9$12.7$67.6$74.2$6.65
2011Summary only. Only limited summary data is available for this year.$66.3$46.8$19.4$50.7$52.2$1.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.9$28.2$20.7$39.5
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Jul 2, 2025
Return Version
2023v6.0
Gross Receipts
$45,859,726
Mission and Program Overview

Mission

An evangelical christian college affiliated with the cumberland presbyterian church, bethel is uniquely qualified to provide educational opportunities for all students, traditional and nontraditional, who are interested in a liberal arts program of stud with career and personal growth orientations. A coeducational college, it offers studies including master's, baccalaureate and associate degrees for the broad spectrum of students and in a variety of settings. Furthermore, the college is located in an urban community with rich educational and cultural resources, and it participates in a consortium of colleges and universities where educational opportunity is enhanced through the sharing of these resources. Recognizing that the future offers opportunities and challenges which must be met by a responsive academic community, the college affirms its commitment to provide liberating and relevant academic programs, while holding to its christian responsibility to be a witness and participant

Bethel's mission is to create opportunities for members of the learning community to develop to their highest potential as whole persons - intellectually, spiritually, socially and physically - in a christian environment through synchronous and asynchronous modes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$59,731,551$60,539,197▲ $807,646
Pledges and Grants Receivable$7,868,314$6,197,449▼ $1,670,865
Cash and Non-Interest-Bearing Accounts$1,209,638$3,713,153▲ $2,503,515
Investments in Publicly Traded Securities$3,451,234$3,512,055▲ $60,821
Investments Other Securities$1,237,817$2,220,616▲ $982,799
Accounts Receivable$9,038,052$777,713▼ $8,260,339
Investments Program Related$10,855,814$334,573▼ $10,521,241
Prepaid Expenses and Deferred Charges$79,521$225,995▲ $146,474
Inventories for Sale or Use$23,042$21,978▼ $1,064
Total Assets$98,040,827$92,243,354▼ $5,797,473
Other Assets Total$4,545,844$14,700,625▲ $10,154,781
Liabilities
Unsecured Notes Loans Payable$47,967,910$47,101,970▼ $865,940
Mortgage Notes Payable Secured by Investment Property$7,366,402$9,633,899▲ $2,267,497
Deferred Revenue$1,059,807$1,445,593▲ $385,786
Accounts Payable and Accrued Expenses$1,788,037$558,224▼ $1,229,813
Other Liabilities$33,659$33,659→ $0
Total Liabilities$58,215,815$58,773,345▲ $557,530
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,824,158$20,237,676▼ $6,586,482
Net Assets With Donor Restrictions$13,000,854$13,232,333▲ $231,479
Total Net Assets Fund Balance$39,825,012$33,470,009▼ $6,355,003
Total Liabilities and Net Assets / Fund Balance$98,040,827$92,243,354▼ $5,797,473

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$49,448,190$36,684,531-
Other Land Buildings$5,455,806$2,251,380-
Land$263,378--
Equipment$5,371,823$3,682,561-
Other Assets Org$10,015,899--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$12,024,378$84,598▲ $563,090$371,934$12,300,132
2022$11,860,356$111,943▲ $420,937$368,858$12,024,378
2021$12,847,987$103,211▼ $1,090,842$378,605$11,860,356
2020$11,601,662$31,695▲ $1,581,931$367,301$12,847,987
2019$11,392,332$321,429▲ $235,690$347,789$11,601,662
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Phyllis K CampbellChief Academic Officer/COMFT$175,529$8,430$183,959
Cindy a MallardVice President CAS/academiFT$141,390$16,467$157,857
Edward ScottExecutive Vice PresidentFT$146,396-$146,396
Kimberly a MartinVice President College ofFT$113,907-$113,907
Michael ScatesProgram Director Pa/associFT$111,399-$111,399
Joseph R HamesVice President CHSFT$109,944-$109,944
Kerri a Mccabe SmithProfessor of Pa/interm ProFT$107,824-$107,824
Ronald L DemingProfessor of BusinessFT$107,426-$107,426
Pamela HornbuckleAssoc. Director of HrFT$105,723-$105,723
Matthew D HoltRenaissance Executive DireFT$103,236-$103,236

Board Members and Trustees

NameTitle
Nancy BeanTrustee/chairman
Bernice RichardsonTrustee
Brock MartinTrustee
Chester DicksonTrustee
Clinton FoxTrustee
Craig a WhiteTrustee
Damian a ProbstfieldTrustee
Dewane LatimerTrustee
Drew GrayTrustee
E Ray MorrisTrustee
Glenda ForemanTrustee
Jeff AmreinTrustee
Keith PriestleyTrustee
Leonard Turner JrTrustee
Lewis L ColeTrustee
Linda C IngramTrustee
Lisa R ColeTrustee
Patty KahldenTrustee
Ricky RosenjackTrustee
Robert TruittTrustee
Samantha HassellTrustee
Scott AllenTrustee
Terry HowellTrustee
Terry HunleyTrustee
Tommy SurberTrustee
Vicki H HooverTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Lewis Thomason King Krieg & WaldropLegal ServicesPO BOX 2425, Knoxville, TN 37901$113,878
Revenue and Support

Revenue Composition

Contributions and Grants
$1,547,190
Program Service Revenue
$42,874,305
Investment Income
$1,430,431
Other Revenue
$7,800
All Other Contributions
$1,124,069
Change in Net Assets
$-6,908,714

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$4,044Fair Market Value (FMV)
Other Non Cash Contri Table4$3,050Fair Market Value (FMV)
Other Non Cash Contri Table5$2,950Fair Market Value (FMV)
Other Non Cash Contri Table1$2,281Fair Market Value (FMV)
Other Non Cash Contri Table2$200Fair Market Value (FMV)
Other Non Cash Contri Table1$60Fair Market Value (FMV)
Total Noncash Contributions14$12,585-

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,386,084
Revenue Not Reported on Financial Statements
$13,473,642
Revenue Not Reported on Form 990
$553,711
Other Revenue Adjustments
$13,473,642
Total Revenue per Audited Statements
$32,939,795
Total Revenue per Form 990
$45,859,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,010,400
Salaries, Compensation, and Employee Benefits$19,284,398
Grants and Similar Amounts Paid$13,473,642
Total Fundraising Expense$247,724
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$13,744,173$4,472,062$210,030$18,426,265
Grants to Domestic Individuals$13,473,642--$13,473,642
Fees for Services Other$2,716,416$394,986-$3,111,402
Office Expenses$2,650,951$180,449$14,800$2,846,200
Depreciation Depletion$2,042,696$632,977-$2,675,673
Interest$1,924,378$584,852-$2,509,230
Travel$925,185$181,383$775$1,107,343
Current Officers, Directors, Trustees, and Key Employees$640,089$208,262$9,782$858,133
Insurance$151,632$488,899-$640,531
Advertising$3,212$267,065-$270,277
Other Expenses$4,657$13,765$12,337$18,422
Total Functional Expenses$43,179,204$9,341,512$247,724$52,768,440

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$52,768,440
Expenses per Audited Statements$39,294,798
Total Expenses per Audited Statements$39,294,798
Expenses Not Reported on Financial Statements$13,473,642
Other Expense Adjustments$13,473,642
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Govt. for Student Loan$33,659
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the return was provided to each board member before filing.”

Form 990, Part VI, Section B, Line 12C

“All trustees shall disclose to the board any possible conflict of interest at the earliest practical time. Further, the trustee shall absent himself or herself from discussions of, and abstain from voting on, such matters under consideration by the board of trustees or its committees. The minutes of such meeting shall reflect that a disclosure was made and that the trustee with a conflict or possible conflict abstained from voting. Any trustee who is uncertain as to whether a conflict of interest may exist in any matter may request that the board or committee resolve the question in his or her absence by majority vote. Each trustee shall complete and sign a disclosure form provided by the secretary of the board of trustees.”

Form 990, Part VI, Section B, Line 15

“The executive committee reviews annually the president's compensation and terms of employment.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Bethel University
EIN
62-0548913
Phone
7313524001
Address
325 CHERRY AVENUE, MCKENZIE, TN 38201

Signing Officer

Name
Lauren Thompson
Title
President
Phone
7313524001
Signed
2025-07-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Perry Moulds
Formed
1847
Legal Domicile
Tn
Voting Board Members
25
Independent Board Members
25
Employees
734
Volunteers
0

Preparer

Firm
Crosslin Pllc
Address
3803 BEDFORD AVENUE SUITE 103, NASHVILLE, TN 37215
Preparer
Rodney C Brower
Phone
6153205500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Fasb interpretation no. 48, accounting for uncertainty in income taxes - an interpretation of fasb statement no. 109, codified in asc topic 740 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attribute for tax positions taken or expected to be taken on a tax return including the entity's status as a tax-exempt not-for-profit entity. Additionally, asc 740 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. The university had no significant uncertain tax provisions at july 31, 2024 or 2023.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against tuition and fees 13,473,642.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted against tuition and fees 13,473,642.”

Raw XML AppendixShowing 400 of 801 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE/CHAIRMAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26VICE PRESIDENT CAS/ACADEMI
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDENT CHS
IRS990/Form990PartVIISectionAGrp/TitleTxt29VICE PRESIDENT COLLEGE OF
IRS990/Form990PartVIISectionAGrp/TitleTxt30CHIEF ACADEMIC OFFICER/COM
IRS990/Form990PartVIISectionAGrp/TitleTxt31PROFESSOR OF PA/INTERM PRO
IRS990/Form990PartVIISectionAGrp/TitleTxt32RENAISSANCE EXECUTIVE DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt33PROGRAM DIRECTOR PA/ASSOCI
IRS990/Form990PartVIISectionAGrp/TitleTxt34PROFESSOR OF BUSINESS
IRS990/Form990PartVIISectionAGrp/TitleTxt35ASSOC. DIRECTOR OF HR
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IRS990/MissionDesc0BETHEL'S MISSION IS TO CREATE OPPORTUNITIES FOR MEMBERS OF THE LEARNING COMMUNITY TO DEVELOP TO THEIR HIGHEST POTENTIAL AS WHOLE PERSONS - INTELLECTUALLY, SPIRITUALLY, SOCIALLY AND PHYSICALLY - IN A CHRISTIAN ENVIRONMENT THROUGH SYNCHRONOUS AND ASYNCHRONOUS MODES.

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