Civic Intelligence

Bethesda University

990 • Fiscal year 2020 • EIN 95-3104298

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 02, 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

18th percentile

0.02x

Higher debt load relative to assets than 18% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.09x

Higher debt load relative to revenue than 22% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

50th percentile

4.2%

Higher net margin than 50% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

17th percentile

$62,500

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

35th percentile

2.3%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

85th percentile

36%

Faster revenue growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$17,313,280

Up $388,708 (+2.3%) from 2019

Net Assets

Up

$16,952,358

Up $172,317 (+1.0%) from 2019

Liabilities

Up

$360,922

Up $216,391 (+150%) from 2019

Revenue And Expenses
Liabilities / Revenue22nd percentileNet Margin50th percentile

Revenue

Up

$4,079,798

Up $1,072,745 (+36%) from 2019

Expenses

Up

$3,907,481

Up $964,959 (+33%) from 2019

Net Income

Up

$172,317

Up $107,786 (+167%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2020

Assets$17,313,280
Liabilities$360,922
Net Assets$16,952,358
Open 2020 Filing

Operations Trend

Revenue Growth85th 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

2020

Revenue$4,079,798
Expenses$3,907,481
Net Income$172,317
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 2, 2021
Return Version
2019v5.0
Gross Receipts
$4,079,798
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$10,972,405$12,084,504▲ $1,112,099
Cash and Non-Interest-Bearing Accounts$3,916,556$3,099,489▼ $817,067
Accounts Receivable$585,213$1,305,889▲ $720,676
Pledges and Grants Receivable$1,251,038$626,038▼ $625,000
Total Assets$16,924,572$17,313,280▲ $388,708
Other Assets Total$199,360$197,360▼ $2,000
Liabilities
Other Liabilities$57,914$290,676▲ $232,762
Grants Payable$86,617$70,246▼ $16,371
Total Liabilities$144,531$360,922▲ $216,391
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$16,780,041$16,952,358▲ $172,317
Total Net Assets Fund Balance$16,780,041$16,952,358▲ $172,317
Total Liabilities and Net Assets / Fund Balance$16,924,572$17,313,280▲ $388,708

Asset Categories

AssetBook ValueDepreciationBasis
Land$10,025,891-$10,025,891
Other Land Buildings$1,533,044$1,457,784$2,990,828
Buildings$525,569$719,727$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
$64,670
Program Service Revenue
$3,467,436
Investment Income
$0
Other Revenue
$547,692
All Other Contributions
$64,670
Change in Net Assets
$172,317

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,079,798
Total Revenue per Audited Statements
$4,079,798
Total Revenue per Form 990
$4,079,798
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,512,603
Salaries, Compensation, and Employee Benefits$1,394,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,279,216--$1,279,216
All Other Expenses$557,310--$557,310
Fees for Services Other$289,691--$289,691
Other Expenses$164,863--$164,863
Depreciation Depletion$116,152--$116,152
Payroll Taxes$115,662--$115,662
Insurance$81,972--$81,972
Occupancy$74,497--$74,497
Travel$64,546--$64,546
Fees for Services Accounting$20,590--$20,590
Office Expenses$4,044--$4,044
Advertising$2,700--$2,700
Interest$814--$814
Total Functional Expenses$3,907,481$0$0$3,907,481

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,907,481
Total Expenses per Audited Statements$3,907,481
Total Expenses per Form 990$3,907,481
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
Sba Ppp Loan Payable$246,922
Refundable Rent Deposits$23,500
Auto Loans$20,254
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
2021-04-02
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

“Doe heerf grant 100,000 0 0 athletics expenses 60,734 0 0 membership fees 59,221 0 0 bank fees 54,549 0 0 supplies 53,952 0 0 meals & entertainment 51,292 0 0 utilities 37,093 0 0 program fees 32,190 0 0 penalty 25,805 0 0 telephone 21,447 0 0 administrative supplies 19,015 0 0 miscellaneous expense 13,597 0 0 automobile 9,862 0 0 event supplies 7,055 0 0 equipment lease 6,938 0 0 contribution 4,560 0 0 total 557,310 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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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/ExplanationTxt4DOE HEERF GRANT 100,000 0 0 ATHLETICS EXPENSES 60,734 0 0 MEMBERSHIP FEES 59,221 0 0 BANK FEES 54,549 0 0 SUPPLIES 53,952 0 0 MEALS & ENTERTAINMENT 51,292 0 0 UTILITIES 37,093 0 0 PROGRAM FEES 32,190 0 0 PENALTY 25,805 0 0 TELEPHONE 21,447 0 0 ADMINISTRATIVE SUPPLIES 19,015 0 0 MISCELLANEOUS EXPENSE 13,597 0 0 AUTOMOBILE 9,862 0 0 EVENT SUPPLIES 7,055 0 0 EQUIPMENT LEASE 6,938 0 0 CONTRIBUTION 4,560 0 0 TOTAL 557,310 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
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IRS990/TotalAssetsBOYAmt016924572
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalProgramServiceRevenueAmt03467436
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04079798
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IRS990/TravelGrp/ProgramServicesAmt064546
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IRS990/WebsiteAddressTxt0WWW.BUC.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER CHO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07146831376
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-04-02
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
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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/PreparationDt02021-04-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES Y LEE
ReturnHeader/ReturnTs02021-04-03T15:39:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$17,313,280
Liabilities
$360,922
Net assets
$16,952,358
Revenue
$4,079,798
Expenses
$3,907,481
Net income
$172,317
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