Bethany University of The
Nonprofit profile at a glance
- EIN
- 941393416
- IRS 990 coverage
- 2009–2009
- Forms available
- Form 990 2009
- Location
- Scotts Valley, CA, USA
- Phone
- 8314383800
- Rating confidence
- Limited
- Sector
- University or Technological Institute
- Affiliation
- Christianity
Reported finances
- Revenue
- $13,872,870
- Expenses
- $12,078,071
- Assets
- $21,272,235
- Liabilities
- $13,728,663
Source: IRS Form 990. Selected filing: tax year 2009. Amounts in USD.
Leadership & pay
13 people listed
Source: IRS Form 990. Selected filing: tax year 2009. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Bethany University is committed to preparing men and women who have a sense of service WITH TH EOPERATION OF A CHRISTIAN LIBERAL ARTS UNIVERSITY. All students are also required to complete studies in Bible, theology, church history, and practical ministry.
What it reported doing in 2009
Operation of a christian liberal arts university. Programs offered for the year ended june 30, 2009 include the traditional education program, external degree program, a teacher education program, an addiction studies program and a masters program.
Operating model
- Revenue model
- Earned-program. 75% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 58
- Accountability: 91
- Sustainability: 73
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 80%; rating input score 80; 0th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 0%; rating input score 0; 4th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 71st percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 12.9%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 1.76; rating input score 69; 69th percentile among comparable filings
- Liabilities to assets ratio: 0.65; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 2.1%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 15 of 12 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $8.7M in reported program spending
- Leadership: top reported pay $135K · 13 people listed
- Consistency: 21 of 23 current checks pass · 2 findings to review
- Schedules: 7 filed schedules · includes major donors and grants
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
- High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.