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EIN59-0704726

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Bethune-Cookman University

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
March 1944[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Jun 2025
$107,326,068[4]

Bethune-Cookman University is listed in IRS records in Daytona Beach, Florida, as exempt under section 501(c)(3)[5][1]. The IRS master file lists total revenue of $107,326,068 for the tax period ending June 2025[4].

IRS status

The IRS lists Bethune-Cookman University as exempt under section 501(c)(3), classification: Educational Organization[1]. Its IRS foundation code is 11, described as School 170(b)(1)(A)(ii)[6]. It appears in IRS Publication 78 data with status code PC, a public charity[3]. The ruling date in the IRS master file is March 1944[2].

Item IRS record
EIN[5] 59-0704726
Location in IRS records[5] Daytona Beach, Florida
Exempt under[1] Section 501(c)(3)
IRS classification[1] Educational Organization
Ruling date[2] March 1944
Foundation code[6] 11: School 170(b)(1)(A)(ii)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] B420: Education, Undergraduate College (4-year)
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] June
Latest e-filed return[11] Form 990, tax period ending June 2025

Finances as reported to the IRS

On its Form 990 for the tax period ending June 2023, Bethune-Cookman University reported total revenue of $102,222,024[12]. Contributions, gifts and grants were $32,265,296 and program service revenue was $65,797,637[13]. Total expenses were $102,226,385 and net assets were $127,730,541[12]. Total revenue on its Form 990 was $117,726,569 for the tax period ending June 2021[14] and $130,685,909 for the tax period ending June 2022[15]. Total revenue for the tax period ending June 2023[12] was lower than for the tax period ending June 2022[15].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $107,326,068 and total assets of $230,094,684.[4]

June 2021: total revenue $117.7M$117.7MJune 2021: total expenses $81.5M$81.5MJun 2021June 2022: total revenue $130.7M$130.7MJune 2022: total expenses $111.6M$111.6MJun 2022June 2023: total revenue $102.2M$102.2MJune 2023: total expenses $102.2M$102.2MJun 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
June 2021[14]Form 990$117,726,569$81,450,465$114,713,880
June 2022[15]Form 990$130,685,909$111,603,409$127,433,382
June 2023[12]Form 990$102,222,024$102,226,385$127,730,541

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending June 2023

Line Amount
Total assets[16] $231,294,562
Total liabilities[16] $103,564,021
Net assets or fund balances[16] $127,730,541

Employees. Bethune-Cookman University reported 959 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending June 2023, Bethune-Cookman University reported 27 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Bethune-Cookman University answered yes to: it operated a school.[19]

Questions people ask

What is the EIN of Bethune-Cookman University?
The employer identification number is 59-0704726[5].
Is Bethune-Cookman University a 501(c)(3) organization?
The IRS lists it as exempt under section 501(c)(3), classification: Educational Organization[1].
Are contributions to Bethune-Cookman University tax-deductible?
The IRS deductibility code is 1: Contributions are deductible[7]. It appears in Publication 78 data with status code PC[3].
Where is Bethune-Cookman University located?
The IRS master file lists it in Daytona Beach, Florida[5].
What is the reported revenue of Bethune-Cookman University?
The IRS master file lists total revenue of $107,326,068 for the tax period ending June 2025[4]. Its Form 990 for the tax period ending June 2023 reported total revenue of $102,222,024[12].

Facts and sources

  1. The IRS lists Bethune-Cookman University as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Educational Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is March 1944. IRS EO Business Master File
  3. Bethune-Cookman University (EIN 59-0704726) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash contributions)). IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending June 2025, the IRS lists total revenue of $107,326,068 and total assets of $230,094,684. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists Bethune-Cookman University with employer identification number (EIN) 59-0704726, located in Daytona Beach, Florida. IRS EO Business Master File
  6. IRS foundation code 11 for Bethune-Cookman University: School 170(b)(1)(A)(ii). IRS EO Business Master File
  7. IRS deductibility code 1 for Bethune-Cookman University: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns Bethune-Cookman University the National Taxonomy of Exempt Entities (NTEE) code B420: Education, Undergraduate College (4-year). IRS EO Business Master File
  9. IRS filing requirement code 01 for Bethune-Cookman University: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. Bethune-Cookman University's accounting period (fiscal year) ends in June, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2026 includes a Form 990 from Bethune-Cookman University for the tax period ending June 2025. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending June 2023, Bethune-Cookman University reported total revenue $102,222,024, total expenses $102,226,385, net assets or fund balances at year end $127,730,541. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending June 2023: contributions, gifts and grants $32,265,296 (Part VIII, line 1h); program service revenue $65,797,637 (Part VIII, line 2g); investment income $610,154 (Part VIII, line 3); total revenue $102,222,024 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending June 2021, Bethune-Cookman University reported total revenue $117,726,569, total expenses $81,450,465, net assets or fund balances at year end $114,713,880. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending June 2022, Bethune-Cookman University reported total revenue $130,685,909, total expenses $111,603,409, net assets or fund balances at year end $127,433,382. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending June 2023 (Form 990, Part X): total assets $231,294,562, total liabilities $103,564,021, net assets or fund balances $127,730,541. IRS SOI Form 990 extracts
  17. Bethune-Cookman University reported 959 employees on Form W-3 for calendar year ending with or within the tax period ending June 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending June 2023, Bethune-Cookman University reported 27 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending June 2023, Bethune-Cookman University answered yes to: it operated a school. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.