Civic Intelligence

Bethesda University

990 • Fiscal year 2021 • EIN 95-3104298

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 15, 2021

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

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

16th percentile

0.04x

Higher debt load relative to revenue than 16% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

25th percentile

1.3%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

17th percentile

$62,500

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

19th percentile

-1.2%

Faster asset growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-23%

Faster revenue growth than 11% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets14th percentile

Assets

Down

$17,108,802

Down $204,478 (-1.2%) from 2020

Net Assets

Up

$16,993,834

Up $41,476 (+0.2%) from 2020

Liabilities

Down

$114,968

Down $245,954 (-68%) from 2020

Revenue And Expenses
Liabilities / Revenue16th percentileNet Margin25th percentile

Revenue

Down

$3,146,896

Down $932,902 (-23%) from 2020

Expenses

Down

$3,105,420

Down $802,061 (-21%) from 2020

Net Income

Down

$41,476

Down $130,841 (-76%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth19th 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

2021

Assets$17,108,802
Liabilities$114,968
Net Assets$16,993,834
Open 2021 Filing

Operations Trend

Revenue Growth11th 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

2021

Revenue$3,146,896
Expenses$3,105,420
Net Income$41,476
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$3,151,004
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$12,084,504$12,375,700▲ $291,196
Cash and Non-Interest-Bearing Accounts$3,099,489$2,920,305▼ $179,184
Accounts Receivable$1,305,889$998,638▼ $307,251
Pledges and Grants Receivable$626,038$626,038→ $0
Total Assets$17,313,280$17,108,802▼ $204,478
Other Assets Total$197,360$188,121▼ $9,239
Liabilities
Grants Payable$70,246$77,421▲ $7,175
Other Liabilities$290,676$37,547▼ $253,129
Total Liabilities$360,922$114,968▼ $245,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,952,358$16,993,834▲ $41,476
Total Net Assets Fund Balance$16,952,358$16,993,834▲ $41,476
Total Liabilities and Net Assets / Fund Balance$17,313,280$17,108,802▼ $204,478

Asset Categories

AssetBook ValueDepreciationBasis
Land$10,025,891-$10,025,891
Other Land Buildings$1,856,171$1,537,143$3,393,314
Buildings$493,638$751,658$1,245,296
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Seung Je ChoCEOFT$62,500$62,500
Esther ChoCFOFT$47,500$47,500
Hyoin KimSecretaryFT$45,564$45,564
Revenue and Support

Revenue Composition

Contributions and Grants
$65,108
Program Service Revenue
$2,434,638
Investment Income
$8,392
Other Revenue
$638,758
All Other Contributions
$65,108
Change in Net Assets
$41,476

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,146,896
Total Revenue per Audited Statements
$3,146,896
Total Revenue per Form 990
$3,146,896
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,724,500
Salaries, Compensation, and Employee Benefits$1,380,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,270,157--$1,270,157
All Other Expenses$411,076--$411,076
Depreciation Depletion$137,990--$137,990
Other Expenses$131,331--$131,331
Payroll Taxes$110,763--$110,763
Travel$98,017--$98,017
Insurance$70,687--$70,687
Fees for Services Other$62,701--$62,701
Occupancy$55,167--$55,167
Fees for Services Accounting$22,005--$22,005
Office Expenses$10,376--$10,376
Fees for Services Legal$8,850--$8,850
Interest$2,384--$2,384
Advertising$901--$901
Total Functional Expenses$3,105,420$0$0$3,105,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,105,420
Total Expenses per Audited Statements$3,105,420
Total Expenses per Form 990$3,105,420
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$23,506
Sba Ppp Loan Payable$7,129
Payroll Taxes Payable$6,912
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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
2021-12-15
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
120

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

“Repair & maintenance 129,813 0 0 athletics expenses 81,011 0 0 bank fees 52,292 0 0 membership fees 47,028 0 0 meals & entertainment 35,170 0 0 utilities 25,604 0 0 telephone 21,504 0 0 program fees 19,065 0 0 administrative supplies 14,433 0 0 automobile 12,647 0 0 equipment lease 8,602 0 0 miscellaneous expense 8,076 0 0 event supplies 7,048 0 0 contribution 5,760 0 0 mail services 2,113 0 0 supplies -59,090 0 0 total 411,076 0 0”

Raw XML Appendix345 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 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/ExplanationTxt4REPAIR & MAINTENANCE 129,813 0 0 ATHLETICS EXPENSES 81,011 0 0 BANK FEES 52,292 0 0 MEMBERSHIP FEES 47,028 0 0 MEALS & ENTERTAINMENT 35,170 0 0 UTILITIES 25,604 0 0 TELEPHONE 21,504 0 0 PROGRAM FEES 19,065 0 0 ADMINISTRATIVE SUPPLIES 14,433 0 0 AUTOMOBILE 12,647 0 0 EQUIPMENT LEASE 8,602 0 0 MISCELLANEOUS EXPENSE 8,076 0 0 EVENT SUPPLIES 7,048 0 0 CONTRIBUTION 5,760 0 0 MAIL SERVICES 2,113 0 0 SUPPLIES -59,090 0 0 TOTAL 411,076 0 0
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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
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IRS990/TotalAssetsEOYAmt017108802
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalOtherProgSrvcExpenseAmt03105420
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IRS990/TotalProgramServiceRevenueAmt02434638
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017313280
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IRS990/TravelGrp/ProgramServicesAmt098017
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IRS990/WebsiteAddressTxt0WWW.BUC.EDU
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETHESDA UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0953104298
ReturnHeader/Filer/PhoneNum07145171945
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
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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/PreparationDt02021-12-15
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ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,108,802
Liabilities
$114,968
Net assets
$16,993,834
Revenue
$3,146,896
Expenses
$3,105,420
Net income
$41,476
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