Civic Intelligence

Bethesda University

990 • Fiscal year 2015 • EIN 95-3104298

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 11, 2016

Organization ProfileWWW.BUC.EDU
730 N Euclid StAnaheim, CA 92801

(714) 517-1945

Siviq Scores

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

Liabilities / Assets

59th percentile

0.34x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

1.81x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

29th percentile

-1.3%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

83rd percentile

16%

Faster asset growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

66th percentile

9.2%

Faster revenue growth than 66% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$23,712,498

Up $3,305,185 (+16%) from 2014

Net Assets

Down

$15,650,284

Down $60,265 (-0.4%) from 2014

Liabilities

Up

$8,062,214

Up $3,365,450 (+72%) from 2014

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin29th percentile

Revenue

Up

$4,465,816

Up $378,099 (+9.2%) from 2014

Expenses

Up

$4,526,081

Up $942,039 (+26%) from 2014

Net Income

Down

-$60,265

Down $563,940 (-112%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

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

$30M$20M$10M$0Assets 2011: $20,536,908Liabilities 2011: $5,444,196Net Assets 2011: $15,092,7122011Assets 2012: $19,814,047Liabilities 2012: $5,673,768Net Assets 2012: $14,140,2792012Assets 2013: $20,566,980Liabilities 2013: $5,360,106Net Assets 2013: $15,206,8742013Assets 2014: $20,407,313Liabilities 2014: $4,696,764Net Assets 2014: $15,710,5492014Assets 2015: $23,712,498Liabilities 2015: $8,062,214Net Assets 2015: $15,650,2842015Assets 2016: $23,812,199Liabilities 2016: $8,055,120Net Assets 2016: $15,757,0792016Assets 2017: $19,658,287Liabilities 2017: $3,097,903Net Assets 2017: $16,560,3842017Assets 2018: $17,579,719Liabilities 2018: $864,209Net Assets 2018: $16,715,5102018Assets 2019: $16,924,572Liabilities 2019: $144,531Net Assets 2019: $16,780,0412019Assets 2020: $17,313,280Liabilities 2020: $360,922Net Assets 2020: $16,952,3582020Assets 2021: $17,108,802Liabilities 2021: $114,968Net Assets 2021: $16,993,8342021Assets 2022: $16,791,333Liabilities 2022: $93,780Net Assets 2022: $16,697,5532022Assets 2023: $13,423,677Liabilities 2023: $671,621Net Assets 2023: $12,752,0562023Assets 2024: $12,998,084Liabilities 2024: $595,100Net Assets 2024: $12,402,9842024

Highlighted filing

2015

Assets$23,712,498
Liabilities$8,062,214
Net Assets$15,650,284
Open 2015 Filing

Operations Trend

Revenue Growth66th percentile

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $5,420,218Expenses 2011: $3,509,508Net Income 2011: $1,910,7102011Revenue 2012: $3,293,358Expenses 2012: $4,245,791Net Income 2012: -$952,4332012Expenses 2013: $3,594,6692013Revenue 2014: $4,087,717Expenses 2014: $3,584,042Net Income 2014: $503,6752014Revenue 2015: $4,465,816Expenses 2015: $4,526,081Net Income 2015: -$60,2652015Revenue 2016: $3,999,524Expenses 2016: $4,086,350Net Income 2016: -$86,8262016Revenue 2017: $4,216,046Expenses 2017: $3,412,741Net Income 2017: $803,3052017Revenue 2018: $3,416,877Expenses 2018: $3,227,791Net Income 2018: $189,0862018Revenue 2019: $3,007,053Expenses 2019: $2,942,522Net Income 2019: $64,5312019Revenue 2020: $4,079,798Expenses 2020: $3,907,481Net Income 2020: $172,3172020Revenue 2021: $3,146,896Expenses 2021: $3,105,420Net Income 2021: $41,4762021Revenue 2022: $2,969,487Expenses 2022: $3,265,768Net Income 2022: -$296,2812022Revenue 2023: $2,332,868Expenses 2023: $4,804,039Net Income 2023: -$2,471,1712023Revenue 2024: $3,177,544Expenses 2024: $3,526,616Net Income 2024: -$349,0722024

Highlighted filing

2015

Revenue$4,465,816
Expenses$4,526,081
Net Income-$60,265
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 11, 2016
Return Version
2014v6.0
Gross Receipts
$5,666,852
Mission and Program Overview

Mission

Teaching christian theological theory, church music, early childhood education and ministry for the bachelor and master's degree.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,519,490$20,725,715▲ $3,206,225
Pledges and Grants Receivable$917,001$1,291,000▲ $373,999
Accounts Receivable$709,179$736,205▲ $27,026
Cash and Non-Interest-Bearing Accounts$796,083$410,499▼ $385,584
Intangible Assets$352,711$391,159▲ $38,448
Investments in Publicly Traded Securities-$109,344-
Prepaid Expenses and Deferred Charges-$47,312-
Other Notes and Loans Receivable, Net$21,447$1,264▼ $20,183
Total Assets$20,407,313$23,712,498▲ $3,305,185
Other Assets Total$91,402--
Liabilities
Unsecured Notes Loans Payable$4,665,325$7,997,544▲ $3,332,219
Other Liabilities-$64,670-
Accounts Payable and Accrued Expenses$21,221--
Deferred Revenue$10,218--
Total Liabilities$4,696,764$8,062,214▲ $3,365,450
Net Assets / Fund Balance
Unrestricted Net Assets$15,710,549$15,650,284▼ $60,265
Total Net Assets Fund Balance$15,710,549$15,650,284▼ $60,265
Total Liabilities and Net Assets / Fund Balance$20,407,313$23,712,498▲ $3,305,185

Asset Categories

AssetBook ValueDepreciationBasis
Land$16,350,410-$16,350,410
Other Land Buildings$2,261,838$1,311,718$3,573,556
Buildings$2,113,467$1,182,538$3,296,005
Compensation and Service Providers
Top Officer Pay12th percentile

Board Members and Trustees

NameTitle
In Wook ChungChairman
In Wook ChungCEO
Esther ChoCFO
Sinho KimSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$680,686
Program Service Revenue
$2,281,868
Investment Income
$645,988
Other Revenue
$857,274
All Other Contributions
$680,686
Change in Net Assets
$-60,265

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,465,816
Total Revenue per Audited Statements
$4,465,816
Total Revenue per Form 990
$4,465,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,930,496
Salaries, Compensation, and Employee Benefits$1,595,585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,498,481$267,361-$1,765,842
Other Salaries and Wages$978,636$419,415-$1,398,051
Fees for Services Legal-$265,385-$265,385
Interest-$215,801-$215,801
Depreciation Depletion$200,686--$200,686
Occupancy$176,080--$176,080
Travel$102,313$43,849-$146,162
Other Employee Benefits$69,672$29,859-$99,531
Payroll Taxes$68,602$29,401-$98,003
Insurance$57,920$24,823-$82,743
Advertising$30,675--$30,675
Office Expenses$18,573$7,634-$26,207
Fees for Services Accounting-$20,915-$20,915
Total Functional Expenses$3,201,638$1,324,443$0$4,526,081

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,526,081
Total Expenses per Audited Statements$4,526,081
Total Expenses per Form 990$4,526,081
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
Refundable Rent Deposits$39,291
Payroll Taxes Payable$25,379
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Organization elected in wook chung as new chief executive officer and esther cho as new chief financial officer.”

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Bethesda University
EIN
95-3104298
Phone
7145171945
Address
730 N EUCLID ST, ANAHEIM, CA 92801

Signing Officer

Name
Esther Cho
Title
CFO
Phone
7145171945
Signed
2016-01-11

Organization Details

Formed
1977
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
113

Preparer

Firm
James Y Lee & Co Ac
Address
2855 MICHELLE STE 200, IRVINE, CA 92606-1011
Preparer
James Y Lee
Phone
7146691400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Teaching christian theological theory, church music, early childhood education and ministry for the bachelor and master's degree.”

Form 990, Part IX, Line 11G

“Administrative supplies 0 87,653 0 athletics expenses 98,444 0 0 automobile 78,024 0 0 bad dets expenses 45,101 0 0 bank charges 0 42,546 0 equipment lease 0 25,280 0 event supplies 7,938 0 0 library expenses 13,146 0 0 meals & entertainment 64,314 27,563 0 membership fees 38,048 0 0 outside services 104,025 0 0 repair & maintenance 33,846 14,505 0 scholarship 388,174 0 0 tax & license 242,259 57,679 0 teaching instructor fees 297,665 0 0 telephone 28,316 12,135 0 utilities 59,181 0 0”

Raw XML Appendix337 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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IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION ELECTED IN WOOK CHUNG AS NEW CHIEF EXECUTIVE OFFICER AND ESTHER CHO AS NEW CHIEF FINANCIAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADMINISTRATIVE SUPPLIES 0 87,653 0 ATHLETICS EXPENSES 98,444 0 0 AUTOMOBILE 78,024 0 0 BAD DETS EXPENSES 45,101 0 0 BANK CHARGES 0 42,546 0 EQUIPMENT LEASE 0 25,280 0 EVENT SUPPLIES 7,938 0 0 LIBRARY EXPENSES 13,146 0 0 MEALS & ENTERTAINMENT 64,314 27,563 0 MEMBERSHIP FEES 38,048 0 0 OUTSIDE SERVICES 104,025 0 0 REPAIR & MAINTENANCE 33,846 14,505 0 SCHOLARSHIP 388,174 0 0 TAX & LICENSE 242,259 57,679 0 TEACHING INSTRUCTOR FEES 297,665 0 0 TELEPHONE 28,316 12,135 0 UTILITIES 59,181 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt020407313
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IRS990/TotalContributionsAmt0680686
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03201638
IRS990/TotalFunctionalExpensesGrp/TotalAmt04526081
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015650284
IRS990/TotalOtherProgSrvcExpenseAmt03201638
IRS990/TotalProgramServiceExpensesAmt03201638
IRS990/TotalProgramServiceRevenueAmt02281868
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03785130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04465816
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IRS990/TravelGrp/ManagementAndGeneralAmt043849
IRS990/TravelGrp/ProgramServicesAmt0102313
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IRS990/WebsiteAddressTxt0WWW.BUC.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER CHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07145171945
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETHESDA UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0953104298
ReturnHeader/Filer/PhoneNum07145171945
ReturnHeader/Filer/USAddress/AddressLine1Txt0730 N EUCLID ST
ReturnHeader/Filer/USAddress/CityNm0ANAHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092801
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203987295
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES Y LEE & CO AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02855 MICHELLE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0926061011
ReturnHeader/PreparerPersonGrp/PhoneNum07146691400
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES Y LEE
ReturnHeader/ReturnTs02016-01-12T15:24:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$23,712,498
Liabilities
$8,062,214
Net assets
$15,650,284
Revenue
$4,465,816
Expenses
$4,526,081
Net income
-$60,265
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.0$0.60$12.4$3.18$3.53$0.35
2023Detailed filing. Detailed filing data is available for this year.$13.4$0.67$12.8$2.33$4.80$2.47
2022Detailed filing. Detailed filing data is available for this year.$16.8$0.09$16.7$2.97$3.27$0.30
2021Detailed filing. Detailed filing data is available for this year.$17.1$0.11$17.0$3.15$3.11$0.04
2020Detailed filing. Detailed filing data is available for this year.$17.3$0.36$17.0$4.08$3.91$0.17
2019Detailed filing. Detailed filing data is available for this year.$16.9$0.14$16.8$3.01$2.94$0.06
2018Detailed filing. Detailed filing data is available for this year.$17.6$0.86$16.7$3.42$3.23$0.19
2017Detailed filing. Detailed filing data is available for this year.$19.7$3.10$16.6$4.22$3.41$0.80
2016Detailed filing. Detailed filing data is available for this year.$23.8$8.06$15.8$4.00$4.09$0.09
2015Detailed filing. Detailed filing data is available for this year.$23.7$8.06$15.7$4.47$4.53$0.06
2014Summary only. Only limited summary data is available for this year.$20.4$4.70$15.7$4.09$3.58$0.50
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.6$5.36$15.2$3.59
2012Summary only. Only limited summary data is available for this year.$19.8$5.67$14.1$3.29$4.25$0.95
2011Summary only. Only limited summary data is available for this year.$20.5$5.44$15.1$5.42$3.51$1.91