Bethune-Cookman University in Daytona Beach, Florida (FL)

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Bethune-Cookman University
Employer Identification Number (EIN)590704726
Name of OrganizationBethune-Cookman University
Address640 Dr Mary Mcleod Bethune Blvd, Daytona Beach, FL 32114-3099
ActivitiesSchool, college, trade school, etc.
SubsectionEducational Organization
Ruling Date03/1944
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2012
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$147,079,381
Amount of Income$82,340,801
Form 990 Revenue Amount$82,340,801
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Undergraduate College (4-year)


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Amount of income in 2012: $82,340,801
This organization: 

 $82,340,801
Other organizations performing similar types of work: 

 $62,051,450

Assets in 2012: $147,079,381
This organization: 

 $147,079,381
Other organizations performing similar types of work: 

 $106,023,627

Expenses in 2007: $69,118,529
Bethune-Cookman University: 

 $69,118,529
Other organizations performing similar types of work: 

 $41,301,867

Income to expenses ratio in 2007: 1.2
Bethune-Cookman University: 

 1.2
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 81.9%
This organization: 

 81.9%
Other organizations performing similar types of work: 

 83.3%

Number of employees in 2007: 549
Bethune-Cookman University: 

 549
Other organizations performing similar types of work: 

 560

Employees paid over $50,000 in 2007: 23.1%
Bethune-Cookman University: 

 23.1%
Other organizations performing similar types of work: 

 15.6%

Grants share in income in 2007: 20.7%
This organization: 

 20.7%
Other organizations performing similar types of work: 

 15.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$54,635,381$60,777,527$53,235,716$59,389,112$62,179,935$74,360,075$73,486,971$81,892,545
Contributions, gifts, grants, and similar amounts received$14,991,346$20,180,187$15,570,424$16,939,389$16,072,390$20,649,042$17,406,870$16,917,954
Contributions to donor advised funds$0$0
Direct public support$4,629,085$4,358,072$4,151,006$5,921,379$6,103,678$9,123,054$7,479,275$6,825,593
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$10,362,261$15,822,115$11,419,418$11,018,010$9,968,712$11,525,988$9,927,595$10,092,361
Program service revenue including government fees and contracts$36,661,794$39,352,649$36,873,839$41,246,995$43,523,681$50,070,337$52,019,166$60,382,562
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$30,139$12,671$0$0$0$0
Dividends and interest from securities$2,054,845$450,870$555,263$430,471$614,355$943,611$1,381,672$1,773,118
Net rental income or (loss)$0$0$0$0$37,316$49,237$24,117$48,172
Gross rents$0$0$0$0$37,316$49,237$24,117$48,172
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$188,519$298,684$-615,868$-495,082$432,498$1,699,271$2,477,826$2,748,626
Gross amount from sales of assets other than inventory$6,904,543$5,263,504$10,241,129$16,728,624$432,498$8,088,240$13,137,840$5,910,480
Less: cost or other basis and sales expenses$6,716,024$4,964,820$10,856,997$17,223,706$0$6,388,969$10,660,014$3,161,854
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$738,877$495,137$821,919$1,254,668$1,499,695$948,577$177,320$22,113
Total expenses$49,954,953$52,522,599$54,052,422$58,240,337$58,459,148$59,773,107$64,958,864$69,118,529
Program services$37,470,942$39,835,768$41,270,853$46,086,042$47,351,928$49,224,857$52,855,273$56,635,802
Management and general$11,337,302$11,552,699$10,758,188$10,724,845$9,514,221$9,059,040$10,710,088$11,136,108
Fundraising$1,146,709$1,134,132$2,023,381$1,429,450$1,592,999$1,489,210$1,393,503$1,346,619
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$49,501,832$55,670,726$53,695,210$59,292,138$64,829,389$81,944,252$93,122,893$96,562,003
Excess or (deficit) for the year$4,680,428$8,254,928$-816,706$1,148,775$3,720,787$14,586,968$8,528,107$12,774,016
Net assets or fund balances at beginning of year$49,217,595$49,501,832$55,670,726$53,695,210$59,292,138$64,829,389$81,944,252$93,122,893
Other changes in net assets or fund balances$-4,396,191$-2,086,034$-1,158,810$4,448,153$1,816,464$2,527,895$2,650,534$-9,334,906
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$69,118,529$56,635,802$11,136,108$1,346,619
Grants paid from donor advised funds$0
Other grants and allocations$11,490,112
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$1,286,115$238,975$899,693$147,447
Compensation of former officers, directors, key employees, etc.$109,749$0$109,749$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$23,084,255$19,099,384$3,490,545$494,326
Pension plan contributions not included above$756,948$752,781$0$4,167
Employee benefits not included above$1,745,597$1,464,962$244,647$35,988
Payroll taxes$1,641,373$1,385,261$213,096$43,016
Professional fundraising fees$0$0$0$0
Accounting fees$213,250$0$213,250$0
Legal fees$97,704$1,577$96,127$0
Supplies$2,705,912$1,663,237$908,983$133,692
Telephone$860,484$428,897$404,810$26,777
Postage and shipping$0$0$0$0
Occupancy$7,176,620$6,079,548$1,085,165$11,907
Equipment rental and maintenance$806,956$806,956$0$0
Printing and publications$248,247$132,475$1,694$114,078
Travel$2,689,764$2,336,956$279,125$73,683
Conferences, conventions, and meetings$0$0$0$0
Interest$1,353,166$1,082,533$270,633$0
Depreciation, depletion, etc.$3,175,160$2,540,128$635,032$0
Other expenses not covered above$9,677,117$7,132,020$2,283,559$261,538
Balance Sheets
20002001200220032004200520062007
Total assets$61,704,525$88,161,627$89,004,808$91,042,055$95,405,925$112,174,115$123,848,405$126,287,573
Cash - non-interest-bearing$2,936,693$16,578,172$6,184,547$3,767,163$6,008,004$11,082,032$14,897,007$1,271,608
Savings and temporary cash investments$0$0$0$0$0$0$0$17,595,649
Accounts receivable less allowance for doubtful accounts$673,415$861,333$912,950$2,240,894$1,698,706$1,642,776$1,660,014$2,182,053
Pledges receivable less allowance for doubtful accounts$1,579,034$1,067,307$1,048,487$135,590$589,975$1,156,362$456,555$135,571
Grants receivable$0$385,574$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$101,250$340,551$431,074$399,456
Investments - publicly-traded securities$0$0
Investments - other securities$24,966,694$23,749,712$21,678,534$25,561,826$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$28,999,658$35,350,792$42,854,332$39,608,316
Land, buildings, and equipment less accumulated depreciation$30,883,937$44,945,293$58,746,846$58,918,610$57,600,831$62,012,006$62,763,871$64,388,123
Other assets, including program-related investments$664,752$574,236$433,444$417,972$407,501$589,596$785,552$706,797
Total liabilities$12,202,693$32,490,901$35,309,598$31,749,917$30,576,536$30,229,863$30,725,512$29,725,570
Accounts payable and accrued expenses$1,455,413$2,073,172$2,394,333$1,163,217$1,426,046$979,099$2,103,336$2,087,989
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$21,675,000$21,600,000$21,455,000$21,280,000$21,015,000$20,615,000$20,195,000
Mortgages and other notes payable$10,280,921$8,082,169$9,709,197$8,039,740$6,905,364$7,999,304$7,747,126$7,176,841
Other liabilities$466,359$660,560$1,606,068$1,091,960$965,126$236,460$260,050$265,740
Total liabilities and net assets/fund balances$61,704,525$88,161,627$89,004,808$91,042,055$95,405,925$112,174,115$123,848,405$126,287,573
Total net assets or fund balances$49,501,832$55,670,726$53,695,210$59,292,138$64,829,389$81,944,252$93,122,893$96,562,003
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$54,635,381$60,777,527$53,235,716$59,389,112$62,179,935$74,360,075$73,486,971$81,892,545
Total revenue, gains, and other support per audited financial statements$43,468,508$51,416,207$44,819,949$53,856,658$54,825,022$67,175,204$66,018,533$61,067,526
Other expenses$-3,664,681$0$0$4,448,153$1,816,464$2,527,895$2,650,534$-9,334,906
Net unrealized gains on investments$-3,664,681$0$0$0$2,138,581$1,544,564$2,800,742$-8,390,617
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$4,448,153$-322,117$983,331$-150,208$-944,289
Other revenue$7,502,192$9,361,320$8,415,767$9,980,607$9,171,377$9,712,766$10,118,972$11,490,113
Investment expenses$0$0$0$0$0$0$0$0
Other$7,502,192$9,361,320$8,415,767$9,980,607$9,171,377$9,712,766$10,118,972$11,490,113
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$49,954,953$52,522,599$54,052,422$58,240,337$58,459,148$59,773,107$64,958,864$69,118,529
Total expenses and losses per audited financial statements$42,452,761$43,459,963$46,584,619$48,259,730$49,287,771$50,060,341$54,839,892$57,628,416
Other revenue$0$0$1,563,832$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$1,563,832$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$7,502,192$9,062,636$9,031,635$9,980,607$9,171,377$9,712,766$10,118,972$11,490,113
Investment expenses$0$0$0$0$0$0$0$0
Other$7,502,195$9,062,636$9,031,635$9,980,607$9,171,377$9,712,766$10,118,972$11,490,113
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$243,333$105,452$57,250
40$226,425$33,453$0
40$116,549$10,909$0
40$104,706$12,330$0
40$104,243$7,274$0
40$100,425$11,640$0
40$33,840$1,542$0
40$115,000$1,744$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings33
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Former Officers, Directors, Trustees, and Key Employees That Received Compensation or Other Benefits
Loans and AdvancesCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
$0$95,010$14,739$0
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006549
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$4,592,029$60,382,562
Program service revenue
Program service revenue 1000000$000$0$43,531,865
Program service revenue 2000000$000$0$16,114,192
Program service revenue 3000000$000$0$736,505
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,773,118$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$48,172$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$2,748,626$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$22,113$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$171,461$22,790$0
$163,395$18,610$0
$116,215$20,169$0
$114,832$19,448$0
$102,895$21,881$0
Total number of other employees paid over $50,000115
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
19992000200120022003200420052006
Total$0$0$0$0$0$0$0$0
Gifts, grants, and contributions received$0$0$0$0$0$0$0$0
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$0$0$0$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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16Flagler College IncPo Box 1027, Saint Augustine, FL 32085FL1972-11$70,828,325
17Southeastern University Inc1000 Longfellow Blvd, Lakeland, FL 33801-6034FL1947-07$52,881,325
18Hodges University Inc2655 Northbrooke Dr, Naples, FL 34119-7932FL1977-03$51,443,589
19Florida Memorial University Inc15800 Nw 42nd Ave, Opa Locka, FL 33054-6155FL1943-04$41,251,726
20Florida College119 N Glen Arven Ave, Temple Terr, FL 33617-5527FL1946-07$19,835,943
Number of organizations performing similar types of work
Alabama8
Arkansas8
California17
Connecticut5
District of Columbia1
Florida12
Georgia13
Iowa16
Idaho2
Illinois21
Indiana16
Kansas8
Kentucky10
Louisiana2
Massachusetts28
Maryland7
Maine6
Michigan14
Minnesota9
Missouri11
Mississippi5
Montana2
North Carolina18
North Dakota2
Nebraska6
New Hampshire7
New Jersey8
New Mexico4
Nevada1
New York33
Ohio26
Oklahoma3
Oregon3
Pennsylvania37
Rhode Island1
South Carolina10
South Dakota4
Tennessee12
Texas9
Virginia12
Vermont5
Washington2
Wisconsin11
West Virginia6
International2
Total443

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