2022-07-27T12:13:06-05:00 2021-12-31 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE CT STE 300 AUBURN HILLS MI 48326 990 2021-01-01 381405282 BETHANY CHRISTIAN SERVICES BETH 6162247610 901 EASTERN AVE NE GRAND RAPIDS MI 49503 SCOTT DEVRIES CHIEF FINANCIAL OFFICER 6162247610 2022-07-20 1 SCOTT DEVRIES 999009999 AMY CIMINELLO P00796388 2483757100 2022-07-20 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z CHRISTOPHER J PALUSKY 901 EASTERN AVE NE GRAND RAPIDS MI 49503 35982623 0 X WWW.BETHANY.ORG X 1944 MI BETHANY CHRISTIAN SERVICES PROVIDES SOCIAL SERVICES FOR CHILDREN AND FAMILIES THROUGH PROGRAMS INCLUDING FOSTER CARE, REFUGEE AND IMMIGRANT SERVICES, DOMESTIC INFANT ADOPTION, INTERNATIONAL ADOPTION, AND COUNSELING. 13 13 169 150 0 0 1969156 2923261 15309743 17765486 1168585 989559 37941 32081 18485425 21710387 463538 476619 0 0 12345212 16007275 204342 138008 3518699 4966814 6180076 17979906 22801978 505519 -1091591 64111439 68418371 20690406 22759555 43421033 45658816 X BETHANY CHRISTIAN SERVICES DEMONSTRATES THE LOVE AND COMPASSION OF JESUS CHRIST BY PROTECTING CHILDREN, EMPOWERING YOUTH, AND STRENGTHENING FAMILIES THROUGH QUALITY SOCIAL SERVICES. 0 0 445797 438885 BETHANY CHRISTIAN SERVICES COORDINATES A SPONSORSHIP PROGRAM WHEREBY FAMILIES IN ALBANIA, ETHIOPIA, GHANA, HAITI, AND SOUTH KOREA RECEIVE ASSISTANCE THANKS TO FUNDS DONATED FROM PERSONS IN THE US. THIS ASSISTANCE IS FOR PEOPLE WHO ARE LIVING IN POVERTY AND DESTITUTE SITUATIONS, AND PROVIDES BASIC LIVING NEEDS SO THEY CAN DEVELOP STABILITY IN THEIR LIVES. FUNDS RECEIVED IN THE OPERATION OF THIS PROGRAM ARE CONTRIBUTIONS AND AS SUCH ARE REPORTED ON PAGE 9, PART VII LINE 1F. 17716801 INFORMATION IN THIS RETURN IS DERIVED FROM THE RESULTS OF THE NATIONAL OFFICE OF BETHANY CHRISTIAN SERVICES. THE NATIONAL OFFICE SERVES THE ADMINISTRATIVE AND PROGRAM SUPPORT NEEDS OF APPROXIMATELY 110 SERVICE LOCATIONS IN 32 STATES. SERVICES PROVIDED FOR LOCATIONS THROUGHOUT THE US INCLUDE: ADMINISTRATION, HUMAN RESOURCES, FINANCE AND ACCOUNTING, INFORMATION TECHNOLOGY, STAFF DEVELOPMENT, MARKETING, DONOR ENGAGEMENT, AND QUALITY ASSURANCE. REVENUE REPORTED HERE IS THE COST OF THE NATIONAL OFFICE SERVICES THAT ARE ALLCOATED TO EACH BETHANY CHRISTIAN SERVICES BRANCH LOCATION. THE DIRECT SERVICE ACTIVITIES OF THE BRANCH OFFICES OF BETHANY CHRISTIAN SERVICES ARE REPORTED ON A SEPARATELY FILED IRS GROUP FORM 990. ACTIVITIES OF THE BRANCHES CONSIST OF A WIDE VARIETY OF SOCIAL SERVICE PROGRAMS THAT BENEFIT CHILDREN AND FAMILIES, INCLUDING: FOSTER CARE, REFUGEE AND IMMIGRANT SERVICES, DOMESTIC INFANT ADOPTION, INTERNATIONAL ADOPTION, OLDER CHILD ADOPTION, COUNSELING, FARMILY PRESERVATION, AND YOUTH SERVICES. 37734 37734 THE ORGANIZATION MAINTAINS A DONOR SUPPORTED ASSISTANCE FUND CALLED CARING CONNECTION, THE PURPOSE OF WHICH IS TO MAKE GRANTS TO ELIGIBLE FAMILIES WHO ADOPT CHILDREN WITH SPECIAL PLACEMENT NEEDS. THE ORGANIZATION HAS A COMMITTEE OF STAFF MEMBERS WHO REVIEW EACH APPLICATION FOR SUPPORT AND AWARD GRANTS BASED ON THE MERITS OF EACH APPLICATION AND THE AMOUNT OF FUNDS AVAILABLE TO BE DISBURSED. NOT ALL FAMILIES WHO APPLY RECEIVE ASSISTANCE. THE COMMITTEE MEETS REGULARLY THROUGHOUT THE YEAR TO REVIEW THE APPLICANTS ADOPTION STORY AND THE NEEDS OF THE CHILD THEY ARE ADOPTING. 3881 48685 SALES OF RESOURCE AND EDUCATIONAL MATERIALS ON TOPICS COVERING ADOPTION, FOSTER CARE AND CHILD WELFARE TO CHURCHES AND OTHER INTERESTED PARTIES. 3881 48685 487412 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 604 0 1 169 1 0 1 HA GH CO ET 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 AZ CA HI KS ME NM OH OK UT MI X SCOTT D DEVRIES CFO 6162247610 901 EASTERN AVE NE GRAND RAPIDS MI 49503 CHRISTOPHER PALUSKY PRESIDENT/CEO 45.00 0.00 X 249350 0 30827 CHERYL JERECZEK SVP, DONOR ENGAGEMENT 45.00 0.00 X 188535 0 18737 SCOTT DEVRIES CHIEF FINANCIAL OFFICER 45.00 0.00 X 150752 0 27038 GEORGE TYNDALL SVP, OPERATIONS 45.00 0.00 X 0 150371 26746 MICHAEL BRUXVOORT VP,INFORMATION TECHNOLOGY 45.00 0.00 X 134983 0 14232 NHUNG HURST SVP, LEGAL COUNSEL 45.00 0.00 X 133218 0 14000 JUAN FERNANDEZ VP,MARKETING & COMMUNICATIONS 45.00 0.00 X 119790 0 19570 MORAIMA RUIZ SR DIR HUMAN RESOURCES 45.00 0.00 X 127507 0 9491 DAVID STAAL SR DIR PHILANTHROPY 45.00 0.00 X 122953 0 13807 DANIEL RINK CHAIR 5.00 0.00 X X 0 0 0 LORI HOCKEMA VICE CHAIR 2.00 0.00 X X 0 0 0 LARRY HERRING SECRETARY 2.00 0.00 X X 0 0 0 JOEL RAHN TREASURER 2.00 0.00 X X 0 0 0 MARK AUGUSTYN BOARD MEMBER AT LARGE 2.00 0.00 X 0 0 0 MARBEN BLAND BOARD MEMBER 2.00 0.00 X 0 0 0 BRIAN BRITTON BOARD MEMBER 2.00 0.00 X 0 0 0 KAFI CARRASCO BOARD MEMBER 2.00 0.00 X 0 0 0 SUSANNE JORDAN BOARD MEMBER 2.00 0.00 X 0 0 0 PETER KRASLAWSKY BOARD MEMBER 2.00 0.00 X 0 0 0 STEVEN MAYER BOARD MEMBER 2.00 0.00 X 0 0 0 GIL SANDOVAL BOARD MEMBER 2.00 0.00 X 0 0 0 MAEGAN SCHWINDLING BOARD MEMBER 2.00 0.00 X 0 0 0 MICHAEL WEAR BOARD MEMBER - PART YEAR 2.00 0.00 X 0 0 0 1227088 150371 174448 13 0 1 0 GDK CONSTRUCTION COMPANY 12 WEST 8TH ST HOLLAND MI 49423 CONSTRUCTION 1619039 UKG INC 2000 ULTIMATE WAY WESTON FL 33326 PAYROLL AND HUMAN RESOURCES SERVICES 328134 WARNER NORCROSS & JUDD LLP 1500 WARNER BUILDING GRAND RAPIDS MI 49503 LEGAL 267328 AMPLIFY MARKETING SERVICES 4221 HARALSON CT SE GRAND RAPIDS MI 49546 MARKETING 184000 PINKSTON 3110 FAIRVIEW PARK DRIVE FALLS CHURCH VA 22042 PUBLIC RELATIONS CONSULTING 176500 8 2923261 1638896 2923261 SHARED SERVICE FEES 624100 17716801 17716801 EDUCATIONAL AND RESOURCE MATERIAL 624100 48685 48685 17765486 991380 991380 12569317 1701098 12555153 1717083 14164 -15985 -1821 -1821 CREDIT CARD REBATES 624100 32081 32081 32081 21710387 17765486 0 1021640 37734 37734 438885 438885 665239 481300 183939 11961183 10053594 1907589 495965 12 435427 60526 1970393 144 1707007 263242 914495 765445 149050 1175968 415 1083269 92284 148685 148685 66000 66000 60500 60500 138008 138008 79953 79953 480705 480276 429 708507 7184 379793 321530 179684 2283 126540 50861 523566 465865 57701 305738 283952 21786 186545 182212 4333 304273 301033 3240 1039095 1010386 28709 202431 202431 DUES AND MEMBERSHIPS 186483 171007 15476 MAINTENANCE SERVICES 41320 33579 7741 VIDEO PRODUCTION COSTS 32360 32360 PAYMENTS TO ANNUITANTS 24733 24733 433530 755 220520 212255 22801978 487412 18795867 3518699 3990415 3941233 0 3000000 850000 375000 286 874 1787994 1636666 31999485 13294798 21343910 18704687 35344261 39575302 794573 1184609 64111439 68418371 10454142 11033331 7725619 8864399 1500000 1500000 1010645 1361825 20690406 22759555 X 40069292 42017014 3351741 3641802 43421033 45658816 64111439 68418371 X -1091591 3295501 33873 X X 0 1 X 1 1 1 X 2013820 5275564 3180097 1969156 2923261 15361898 2013820 5275564 3180097 1969156 2923261 15361898 4868253 10493645 1274520 1380454 919594 683283 991380 5249231 32081 32081 20643210 75730930 0.50830 0.49720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 60500 0 0 0 60500 0 PART II-B, LINE 1: BETHANY UTILIZES THE SERVICES OF POTOMAC STRATEGIC DEVELOPMENT TO PROVIDE SOLUTIONS TO COMPLEX CHALLENGES IN DEVELOPMENT, MARKETING, ADVOCACY, FEDERAL FUNDING, REGULATORY AFFAIRS, COMMUNICATIONS AND BUSINESS DEVELOPMENT. 0 22168076 1169671 2643135 1208193 24772689 20949336 478493 1698597 958350 22168076 18162930 230889 3214134 658617 20949336 20281675 617177 -1569423 1166499 18162930 18879654 128110 2439801 1165890 20281675 0.96250 0.00960 0.02790 0 0 2765188 2765188 23572925 9138325 14434600 5336448 4156473 1179975 324924 324924 18704687 ANNUITIES PAYABLE 187557 LEASE LIABILITY 1174268 1361825 PART V, LINE 4: THE ENDOWMENT FUND SUPPORTS THE MINISTRY OF THE ORGANIZATIONS PROGRAMS WHICH ARE CARRIED OUT BY THE SUBSIDIARY ENTITIES (BETHANY BRANCH OFFICES) OF THIS PARENT ORGANIZATION. THE GOAL OF THE ENDOWMENT FUND IS TO GROW BETHANY'S MINISTRY AND PROVIDE ASSISTANCE TO FAMILIES TO COVER EXTRAORDINARY EXPENSES IN THEIR ADOPTION OR FOSTER CARE PLACEMENT. BETHANY BRANCHES MAY SUBMIT PROPOSALS FOR FINANCIAL ASSISTANCE AS THEY GROW AND DEVELOP NEW OR EXPANDED SERVICES TO CHILDREN AND FAMILIES IN THEIR COMMUNITIES. 1 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 5 69 PROGRAM SERVICES FAMILY PRESERVATION AND EMPOWERMENT 225865 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 3 32 PROGRAM SERVICES FAMILY PRESERVATION AND EMPOWERMENT 162137 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 SPONSORSHIP GRANTS SPONSORSHIP GRANTS 35889 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 SPONSORSHIP GRANTS SPONSORSHIP GRANTS 14994 8 101 0 0 8 101 438885 0 438885 CHILD AND FAMILY SPONSORSHIP SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 2536 225865 FOOD, CLOTHING, MEDICAL BOOK CHILD AND FAMILY SPONSORSHIP CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 10 162137 FOOD, CLOTHING, MEDICAL BOOK CHILD AND FAMILY SPONSORSHIP EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 30 35889 FOOD, CLOTHING, MEDICAL BOOK CHILD AND FAMILY SPONSORSHIP EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 20 14994 FOOD, CLOTHING, MEDICAL BOOK 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I LINE 2 BETHANY CHRISTIAN SERVICES MONITORS GRANTS AWARDED TO FAMILIES IN FOREIGN COUNTRIES THROUGH THE USE OF INTERNALLY PREPARED MONTHLY FINANCIAL REPORTS WHICH TRACK THE RESULTS OF ASSISTANCE GRANTED TO FAMILIES. SUCH ACTIVITIES AND REPORTS ARE PART OF A FAMILY SPONSORSHIP PROGRAM THAT IS ADMINISTERED AND ACCOUNTED FOR SEPARATELY FROM ALL OTHER OPERATIONS. BETHANY CHRISTIAN SERVICES AND THE INDIVIDUAL DONORS RECEIVE REGULAR WRITTEN UPDATES AS TO THE IMPACT THAT THE GRANTS HAVE MADE. X X X X X X X 1 BLUE NORTH LLC 123 WOOLWICH ST GUELPH ONTARIO CA FUNDRASING CONSULTING; PRINTING AND MAILING OF FUNDRAISING M 0 0 67613 0 MONEY FOR MINISTRY LLC PO BOX 35 LOWELL MI 49331 LEGACY GIVING CONSULTING 0 0 39858 0 FREEWILL CO 322 8TH AVE NEW YORK NY 10001 FUNDRAISING WEBSITE DESIGN 0 0 30537 0 138008 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 1 ADOPTION ASSISTANCE 14 37734 BOOK REDUCTION OF ADOPTION FEES PART I, LINE 2: BETHANY MAINTAINS A DONOR SUPPORTED ASSISTANCE FUND CALLED CARING CONNECTION. THE PURPOSE OF THE FUND IS TO MAKE GRANTS TO ELIGIBLE FAMILIES WHO ADOPT CHILDREN WITH SPECIAL PLACEMENT NEEDS. BETHANY HAS A COMMITTEE OF STAFF MEMBERS WHO REVIEW EACH APPLICATION FOR SUPPORT AND AWARD GRANTS BASED ON THE MERITS OF EACH APPLICATION AND THE AMOUNT OF FUNDING AVAILABLE TO BE DISBURSED. NOT ALL FAMILIES WHO APPLY QUALIFY FOR ASSISTANCE. THE COMMITTEE MEETS REGULARLY THROUGHOUT THE YEAR AND REVIEWS THE APPLICANTS ADOPTION STORY AND THE NEEDS OF THE CHILDREN BEING ADOPTED. X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER PALUSKY PRESIDENT/CEO 249350 0 0 0 0 0 0 0 30827 0 280177 0 0 0 CHERYL JERECZEK SVP, DONOR ENGAGEMENT 188535 0 0 0 0 0 0 0 18737 0 207272 0 0 0 SCOTT DEVRIES CHIEF FINANCIAL OFFICER 150752 0 0 0 0 0 0 0 27038 0 177790 0 0 0 GEORGE TYNDALL SVP, OPERATIONS 0 150371 0 0 0 0 0 0 0 26746 0 177117 0 0 X 4 1638896 MARKET PRICE 0 1 1 PART I, LINE 32B: BETHANY CHRISTIAN SERVICES USES A BROKERAGE FIRM TO PROCESS THE SALE OF ALL PUBLICALLY TRADED SECURITIES WHICH THE ORGANIZATION RECEIVES FROM DONORS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD ON JULY 15, 2022 AND WILL BE REVIEWED DURING THE JULY 20 COMMITTEE MEETING. THE FINANCE COMMITTEE IS COMPRISED OF THE NATIONAL BOARD CHAIR, NATIONAL BOARD TREASURER, TWO OTHER NATIONAL BOARD MEMBERS AS WELL AS THE CEO AND CFO OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A STANDARD WRITTEN CONFLICT OF INTEREST POLICY THAT EACH BOARD MEMBER AND OFFICER IS REQUIRED TO ABIDE BY. EACH PERSON MUST CERTIFY IN WRITING HIS OR HER ACCEPTANCE OF THE POLICY. DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY ANY FINANCIAL INTERESTS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. DIRECTORS MAY DELIVER WRITTEN NOTICE TO ALL DIRECTORS OR MAY GIVE ORAL NOTICE AT A MEETING OF THE BOARD OF DIRECTORS. A DIRECTOR HAVING A PERSONAL FINANCIAL INTEREST MAY NOT PARTICIPATE IN THE APPROVAL OF SUCH PROPOSED TRANSACTION UNLESS HIS OR HER JUDGEMENT IS NECESSARY TO THE DISINTERESTED DIRECTORS CONSIDERATION OF THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A A FORMAL REVIEW OF THE CEO'S 2021 PERFORMANCE WAS COMPLETED BY THE NATIONAL BOARD OF THE ORGANIZATION IN APRIL 2022 AND DOCUMENTED BY A SIGNED COPY OF THE EVALAUATION AND APPROVAL FROM THE NATIONAL BOARD IN SETTING THE CEO'S SALARY. THE SALARY OF BETHANY'S CEO WAS COMPARED AGAINST A POOL OF 19 OTHER SIMILAR ORGANIZATIONS FROM AROUND THE COUNTRY AND IS WITHIN 1% OF THE GRAND RAPIDS MARKET MIDPOINT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF THE ORGANIZATION. FORM 990, PART XI, LINE 9: ADJUSTMENT TO PRESENT VALUE OF ANNUITY FUND 33,873. PART XII, LINE 2C: THIS PROCESS HAS NOTH CHANGED FROM THE PRIOR YEAR. FORM 990, SCHEDULE R, PART II ALL RELATED TAX EXEMPT ORGANIZATIONS ARE MEMBERS OF GROUP EXEMPTION #5103 AND ARE NOT REPORTED ON SCHEDULE R PART II. BETHANY CHRISTIAN SERVICES INC 901 EASTERN AVE NE GRAND RAPIDS MI 49503 382822017 SOCIAL SERVICES MI 501(C)(3) LINE 7 BETHANY CHRISTIAN SERVICES 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 BETHANY CHRISTIAN SERVICES - GROUP Q 17716801 ACTUAL COST