Civic Intelligence

Bethesda University

990 • Fiscal year 2017 • EIN 95-3104298

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 07, 2017

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

43rd percentile

0.16x

Higher debt load relative to assets than 43% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.73x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

78th percentile

19%

Higher net margin than 78% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

14th percentile

$51,600

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

4th percentile

-17%

Faster asset growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

52nd percentile

5.4%

Faster revenue growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$19,658,287

Down $4,153,912 (-17%) from 2016

Net Assets

Up

$16,560,384

Up $803,305 (+5.1%) from 2016

Liabilities

Down

$3,097,903

Down $4,957,217 (-62%) from 2016

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin78th percentile

Revenue

Up

$4,216,046

Up $216,522 (+5.4%) from 2016

Expenses

Down

$3,412,741

Down $673,609 (-16%) from 2016

Net Income

Up

$803,305

Up $890,131 (+1025%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth4th 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

2017

Assets$19,658,287
Liabilities$3,097,903
Net Assets$16,560,384
Open 2017 Filing

Operations Trend

Revenue Growth52nd 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

2017

Revenue$4,216,046
Expenses$3,412,741
Net Income$803,305
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 7, 2017
Return Version
2016v3.0
Gross Receipts
$9,317,206
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$20,571,883$15,993,720▼ $4,578,163
Cash and Non-Interest-Bearing Accounts$355,100$1,364,965▲ $1,009,865
Pledges and Grants Receivable$1,515,300$1,266,000▼ $249,300
Accounts Receivable$774,761$801,305▲ $26,544
Intangible Assets$385,533$27,195▼ $358,338
Other Notes and Loans Receivable, Net$2,903$4,356▲ $1,453
Prepaid Expenses and Deferred Charges$77--
Total Assets$23,812,199$19,658,287▼ $4,153,912
Other Assets Total$206,642$200,746▼ $5,896
Liabilities
Unsecured Notes Loans Payable$8,014,714$2,980,187▼ $5,034,527
Grants Payable$1,024$94,716▲ $93,692
Other Liabilities$39,382$23,000▼ $16,382
Total Liabilities$8,055,120$3,097,903▼ $4,957,217
Net Assets / Fund Balance
Unrestricted Net Assets$15,757,079$16,560,384▲ $803,305
Total Net Assets Fund Balance$15,757,079$16,560,384▲ $803,305
Total Liabilities and Net Assets / Fund Balance$23,812,199$19,658,287▼ $4,153,912

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,207,005-$13,207,005
Buildings$1,897,702$1,398,303$3,296,005
Other Land Buildings$2,220,744-$2,220,744
Compensation and Service Providers
Top Officer Pay14th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Esther ChoCEO, CFOFT$51,600$51,600
Hyoin KimSecretaryFT$36,000$36,000
Revenue and Support

Revenue Composition

Contributions and Grants
$185,074
Program Service Revenue
$2,535,988
Investment Income
$756,340
Other Revenue
$738,644
All Other Contributions
$185,074
Change in Net Assets
$803,305

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,216,046
Total Revenue per Audited Statements
$4,216,046
Total Revenue per Form 990
$4,216,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,263,945
Salaries, Compensation, and Employee Benefits$1,148,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,239,633--$1,239,633
Other Salaries and Wages$1,040,589--$1,040,589
Interest-$276,826-$276,826
Depreciation Depletion$221,858--$221,858
Fees for Services Legal$186,022--$186,022
Occupancy$119,303--$119,303
Payroll Taxes$93,684--$93,684
Travel$77,863--$77,863
Insurance$64,254--$64,254
Fees for Services Accounting$23,755--$23,755
Fees for Services Management$23,012--$23,012
Advertising$16,650--$16,650
Office Expenses$14,769--$14,769
Other Employee Benefits$14,523--$14,523
Total Functional Expenses$3,135,915$276,826$0$3,412,741

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,412,741
Total Expenses per Audited Statements$3,412,741
Total Expenses per Form 990$3,412,741
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$23,000
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 esther cho as new chief executive 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
CEO, CFO
Phone
7146831376
Signed
2017-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esther Cho
Formed
1977
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
146

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 15,952 0 0 athletics expenses 38,037 0 0 automobile 22,138 0 0 bank charges 26,414 0 0 contribution 5,780 0 0 equipment lease 12,458 0 0 event supplies 18,261 0 0 meals & entertainment 50,875 0 0 membership fees 40,186 0 0 miscellaneous expense 10,305 0 0 outside services 185,094 0 0 program fees 34,188 0 0 repair & maintenance 110,270 0 0 scholarship 340,454 0 0 supplies 19,732 0 0 tax & license 238,086 0 0 teaching instructor fees 3,191 0 0 telephone 25,631 0 0 utilities 75,653 0 0 adjustment -33,072 0 0 total 1,239,633 0 0”

Raw XML Appendix327 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION ELECTED ESTHER CHO AS NEW CHIEF EXECUTIVE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ADMINISTRATIVE SUPPLIES 15,952 0 0 ATHLETICS EXPENSES 38,037 0 0 AUTOMOBILE 22,138 0 0 BANK CHARGES 26,414 0 0 CONTRIBUTION 5,780 0 0 EQUIPMENT LEASE 12,458 0 0 EVENT SUPPLIES 18,261 0 0 MEALS & ENTERTAINMENT 50,875 0 0 MEMBERSHIP FEES 40,186 0 0 MISCELLANEOUS EXPENSE 10,305 0 0 OUTSIDE SERVICES 185,094 0 0 PROGRAM FEES 34,188 0 0 REPAIR & MAINTENANCE 110,270 0 0 SCHOLARSHIP 340,454 0 0 SUPPLIES 19,732 0 0 TAX & LICENSE 238,086 0 0 TEACHING INSTRUCTOR FEES 3,191 0 0 TELEPHONE 25,631 0 0 UTILITIES 75,653 0 0 ADJUSTMENT -33,072 0 0 TOTAL 1,239,633 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/TotalProgramServiceRevenueAmt02535988
IRS990/TotalReportableCompFromOrgAmt087600
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IRS990/WebsiteAddressTxt0WWW.BUC.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER CHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO, CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07146831376
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETHESDA UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0953104298
ReturnHeader/Filer/PhoneNum07145171945
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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/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES Y LEE
ReturnHeader/ReturnTs02017-11-15T15:35:39-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,658,287
Liabilities
$3,097,903
Net assets
$16,560,384
Revenue
$4,216,046
Expenses
$3,412,741
Net income
$803,305
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