Civic Intelligence

Bethesda University

990 • Fiscal year 2019 • EIN 95-3104298

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 19, 2019

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

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

17th percentile

0.05x

Higher debt load relative to revenue than 17% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

47th percentile

2.1%

Higher net margin than 47% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

14th percentile

$42,400

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

18th percentile

-3.7%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets13th percentile

Assets

Down

$16,924,572

Down $655,147 (-3.7%) from 2018

Net Assets

Up

$16,780,041

Up $64,531 (+0.4%) from 2018

Liabilities

Down

$144,531

Down $719,678 (-83%) from 2018

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin47th percentile

Revenue

Down

$3,007,053

Down $409,824 (-12%) from 2018

Expenses

Down

$2,942,522

Down $285,269 (-8.8%) from 2018

Net Income

Down

$64,531

Down $124,555 (-66%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2019

Assets$16,924,572
Liabilities$144,531
Net Assets$16,780,041
Open 2019 Filing

Operations Trend

Revenue Growth18th 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

2019

Revenue$3,007,053
Expenses$2,942,522
Net Income$64,531
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 19, 2019
Return Version
2018v3.1
Gross Receipts
$4,435,275
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$12,252,691$10,972,405▼ $1,280,286
Cash and Non-Interest-Bearing Accounts$2,921,338$3,916,556▲ $995,218
Pledges and Grants Receivable$1,251,038$1,251,038→ $0
Accounts Receivable$834,794$585,213▼ $249,581
Intangible Assets$21,569--
Total Assets$17,579,719$16,924,572▼ $655,147
Other Assets Total$298,289$199,360▼ $98,929
Liabilities
Grants Payable$92,030$86,617▼ $5,413
Unsecured Notes Loans Payable$748,679$34,414▼ $714,265
Other Liabilities$23,500$23,500→ $0
Total Liabilities$864,209$144,531▼ $719,678
Net Assets / Fund Balance
Unrestricted Net Assets$16,715,510$16,780,041▲ $64,531
Total Net Assets Fund Balance$16,715,510$16,780,041▲ $64,531
Total Liabilities and Net Assets / Fund Balance$17,579,719$16,924,572▼ $655,147

Asset Categories

AssetBook ValueDepreciationBasis
Land$9,358,714-$9,358,714
Other Land Buildings$2,429,025-$2,429,025
Buildings$557,499$687,797$1,245,296
Compensation and Service Providers
Top Officer Pay14th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Esther ChoCFOFT$42,400$42,400
Hyoin KimSecretaryFT$40,068$40,068
Seung Je ChoCEOFT$27,500$27,500
Revenue and Support

Revenue Composition

Contributions and Grants
$110,013
Program Service Revenue
$2,608,235
Investment Income
$-36,152
Other Revenue
$324,957
All Other Contributions
$110,013
Change in Net Assets
$64,531

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,007,053
Total Revenue per Audited Statements
$3,007,053
Total Revenue per Form 990
$3,007,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,711,030
Salaries, Compensation, and Employee Benefits$1,231,492
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,121,260--$1,121,260
All Other Expenses$383,032--$383,032
Fees for Services Other$258,339--$258,339
Insurance$127,691--$127,691
Occupancy$116,265--$116,265
Depreciation Depletion$104,397--$104,397
Payroll Taxes$104,049--$104,049
Other Expenses$73,562--$73,562
Travel$47,225--$47,225
Fees for Services Accounting$15,635--$15,635
Office Expenses$9,779--$9,779
Advertising$8,650--$8,650
Other Employee Benefits$6,183--$6,183
Fees for Services Legal$4,645--$4,645
Interest$3,744--$3,744
Total Functional Expenses$2,942,522$0$0$2,942,522

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,942,522
Total Expenses per Audited Statements$2,942,522
Total Expenses per Form 990$2,942,522
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$23,500
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 seung je 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
CFO
Phone
7146831376
Signed
2019-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Seung Je Cho
Formed
1977
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
129

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 24E

“Bank fees 68,555 0 0 meals & entertainment 57,298 0 0 utilities 43,763 0 0 supplies 41,214 0 0 athletics expenses 39,838 0 0 telephone 24,204 0 0 automobile 23,325 0 0 miscellaneous expense 21,476 0 0 equipment lease 16,069 0 0 program fees 15,250 0 0 administrative supplies 10,230 0 0 printing 8,718 0 0 contribution 6,620 0 0 event supplies 6,472 0 0 total 383,032 0 0”

Raw XML Appendix351 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt0834794
IRS990/AccountsReceivableGrp/EOYAmt0585213
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990/AdvertisingGrp/ProgramServicesAmt08650
IRS990/AdvertisingGrp/TotalAmt08650
IRS990/AllOtherContributionsAmt0110013
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0383032
IRS990/AllOtherExpensesGrp/TotalAmt0383032
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JAMES Y LEE & CO AC
IRS990/BooksInCareOfDetail/PhoneNum07146691400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02855 MICHELLE STE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092606
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02921338
IRS990/CashNonInterestBearingGrp/EOYAmt03916556
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0true
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0110013
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-36152
IRS990/CYOtherExpensesAmt01711030
IRS990/CYOtherRevenueAmt0324957
IRS990/CYProgramServiceRevenueAmt02608235
IRS990/CYRevenuesLessExpensesAmt064531
IRS990/CYSalariesCompEmpBnftPaidAmt01231492
IRS990/CYTotalExpensesAmt02942522
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03007053
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0104397
IRS990/DepreciationDepletionGrp/TotalAmt0104397
IRS990/Desc0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt0129
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt015635
IRS990/FeesForServicesAccountingGrp/TotalAmt015635
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt04645
IRS990/FeesForServicesLegalGrp/TotalAmt04645
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0258339
IRS990/FeesForServicesOtherGrp/TotalAmt0258339
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0ESTHER CHO
IRS990/Form990PartVIISectionAGrp/PersonNm1HYOIN KIM
IRS990/Form990PartVIISectionAGrp/PersonNm2SEUNG JE CHO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt042400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140068
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt227500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CEO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-36152
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsPayableGrp/BOYAmt092030
IRS990/GrantsPayableGrp/EOYAmt086617
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01392070
IRS990/GrossReceiptsAmt04435275
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0127691
IRS990/InsuranceGrp/TotalAmt0127691
IRS990/IntangibleAssetsGrp/BOYAmt021569
IRS990/InterestGrp/ProgramServicesAmt03744
IRS990/InterestGrp/TotalAmt03744
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0253
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02060630
IRS990/LandBldgEquipBasisNetGrp/BOYAmt012252691
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010972405
IRS990/LandBldgEquipCostOrOtherBssAmt013033035
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01428222
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt04056
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt04056
IRS990/MissionDesc0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt016715510
IRS990/NetAssetsOrFundBalancesEOYAmt016780041
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-36152
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-36152
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0116265
IRS990/OccupancyGrp/TotalAmt0116265
IRS990/OfficeExpensesGrp/ProgramServicesAmt09779
IRS990/OfficeExpensesGrp/TotalAmt09779
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0298289
IRS990/OtherAssetsTotalGrp/EOYAmt0199360
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06183
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06183
IRS990/OtherExpensesGrp/Desc0SCHOLARSHIP
IRS990/OtherExpensesGrp/Desc1TAX & LICENSE
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP FEES
IRS990/OtherExpensesGrp/Desc3REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0315106
IRS990/OtherExpensesGrp/ProgramServicesAmt1139971
IRS990/OtherExpensesGrp/ProgramServicesAmt2102989
IRS990/OtherExpensesGrp/ProgramServicesAmt373562
IRS990/OtherExpensesGrp/TotalAmt0315106
IRS990/OtherExpensesGrp/TotalAmt1139971
IRS990/OtherExpensesGrp/TotalAmt2102989
IRS990/OtherExpensesGrp/TotalAmt373562
IRS990/OtherLiabilitiesGrp/BOYAmt023500
IRS990/OtherLiabilitiesGrp/EOYAmt023500
IRS990/OtherRevenueMiscGrp/Desc0RENTAL INCOME
IRS990/OtherRevenueMiscGrp/Desc1INTEREST INCOME
IRS990/OtherRevenueMiscGrp/Desc2GAIN FROM SALE OF AUTOMOBILE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0281500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt129401
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt210000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0281500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt129401
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt210000
IRS990/OtherRevenueTotalAmt0324957
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01121260
IRS990/OtherSalariesAndWagesGrp/TotalAmt01121260
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0104049
IRS990/PayrollTaxesGrp/TotalAmt0104049
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01251038
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01251038
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SEUNG JE CHO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02608235
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02608235
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02942522
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0321809
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-4529
IRS990/PYOtherExpensesAmt01933926
IRS990/PYOtherRevenueAmt0311095
IRS990/PYProgramServiceRevenueAmt02788502
IRS990/PYRevenuesLessExpensesAmt0189086
IRS990/PYSalariesCompEmpBnftPaidAmt01293865
IRS990/PYTotalExpensesAmt03227791
IRS990/PYTotalRevenueAmt03416877
IRS990/ReconcilationRevenueExpnssAmt064531
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0557499
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0687797
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01245296
IRS990ScheduleD/ExpensesSubtotalAmt02942522
IRS990ScheduleD/LandGrp/BookValueAmt09358714
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09358714
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02429025
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02429025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE RENT DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt03007053
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012345238
IRS990ScheduleD/TotalExpensesPerForm990Amt02942522
IRS990ScheduleD/TotalLiabilityAmt023500
IRS990ScheduleD/TotalRevenuePerForm990Amt03007053
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03007053
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02942522
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION ELECTED SEUNG JE 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/ExplanationTxt4BANK FEES 68,555 0 0 MEALS & ENTERTAINMENT 57,298 0 0 UTILITIES 43,763 0 0 SUPPLIES 41,214 0 0 ATHLETICS EXPENSES 39,838 0 0 TELEPHONE 24,204 0 0 AUTOMOBILE 23,325 0 0 MISCELLANEOUS EXPENSE 21,476 0 0 EQUIPMENT LEASE 16,069 0 0 PROGRAM FEES 15,250 0 0 ADMINISTRATIVE SUPPLIES 10,230 0 0 PRINTING 8,718 0 0 CONTRIBUTION 6,620 0 0 EVENT SUPPLIES 6,472 0 0 TOTAL 383,032 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 24E
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017579719
IRS990/TotalAssetsEOYAmt016924572
IRS990/TotalAssetsGrp/BOYAmt017579719
IRS990/TotalAssetsGrp/EOYAmt016924572
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0110013
IRS990/TotalEmployeeCnt0129
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02942522
IRS990/TotalFunctionalExpensesGrp/TotalAmt02942522
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0864209
IRS990/TotalLiabilitiesEOYAmt0144531
IRS990/TotalLiabilitiesGrp/BOYAmt0864209
IRS990/TotalLiabilitiesGrp/EOYAmt0144531
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016715510
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016780041
IRS990/TotalOtherProgSrvcExpenseAmt02942522
IRS990/TotalProgramServiceExpensesAmt02942522
IRS990/TotalProgramServiceRevenueAmt02608235
IRS990/TotalReportableCompFromOrgAmt0109968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02897040
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03007053
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017579719
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016924572
IRS990/TravelGrp/ProgramServicesAmt047225
IRS990/TravelGrp/TotalAmt047225
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt016715510
IRS990/UnrestrictedNetAssetsGrp/EOYAmt016780041
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0748679
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt034414
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BUC.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER CHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07146831376
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-19
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/FilingSecurityInformation/AtSubmissionCreationDeviceId01C9EB7155A8792424AFDE792D831DF103B3C76C8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId051466DE02B7153C0D6483A4BB62555B2491945E1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.88.82.140
ReturnHeader/FilingSecurityInformation/IPDt02020-01-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:02:55
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/PreparationDt02020-01-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES Y LEE
ReturnHeader/ReturnTs02020-01-08T11:02:55-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,924,572
Liabilities
$144,531
Net assets
$16,780,041
Revenue
$3,007,053
Expenses
$2,942,522
Net income
$64,531
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