2015-07-23T15:39:35-05:00 2014-12-31 320043599 LEGACY PROFESSIONALS LLP 311 S WACKER DRIVE STE 4000 CHICAGO IL 60606 990 2014-01-01 363668497 CHURCH OF THE BRETHREN BENEFIT TRUST INC CHUR 8476950200 1505 DUNDEE AVENUE ELGIN IL 60120 JOHN MCGOUGH CHIEF FINANCIAL OFFICER 8477425100 2015-07-23 1 CRAIG RESCH P00844633 3123680500 2014 2016-03-07 17:11:31Z NEVIN DULABAUM 1505 DUNDEE AVENUE ELGIN IL 60120 450620307 0 X WWW.BRETHRENBENEFITTRUST.ORG X 1989 IL CHURCH OF THE BRETHREN BENEFIT TRUST HAS A STATED PURPOSE TO SUPPORT THE FINANCIAL WELL-BEING OF THE CHURCH OF THE BRETHREN AND OTHER PERSONS AND GROUPS THAT SHARE SIMILAR VALUES BY OFFERING PROGRAMS THAT PROVIDE RETIREMENT AND MEDICAL BENEFITS TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCHES AND CHURCH RELATED AGENCIES. 12 12 37 14 0 0 0 0 9398197 10969128 13730516 13890179 528533 591089 23657246 25450396 0 143914 18476214 18890055 2147399 2572976 0 0 0 2991009 3093076 23614622 24700021 42624 750375 376017748 382035289 2943876 2952410 373073872 379082879 X CHURCH OF THE BRETHREN BENEFIT TRUST HAS A STATED PURPOSE TO SUPPORT THE FINANCIAL WELL-BEING OF THE CHURCH OF THE BRETHREN AND OTHER PERSONS AND GROUPS THAT SHARE SIMILAR VALUES BY OFFERING PROGRAMS THAT PROVIDE RETIREMENT AND MEDICAL BENEFITS TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCHES AND CHURCH RELATED AGENCIES. 0 0 18362898 7671441 PROVIDE RETIREMENT BENEFITS FOR ORDAINED MINISTERS, FOREIGN MISSIONARIES COMMISSIONED BY THE CHURCH, CHURCH RELATED AGENCIES AND LAY EMPLOYEES WHO WORK AT LEAST HALF-TIME FOR A CHURCH. 3069627 3076845 PROVIDE MEDICAL, DENTAL, VISION, LONG TERM DISABILITY AND LIFE INSURANCE TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCH AND CHURCH RELATED AGENCIES. 147054 143914 220842 CHURCH WORKERS ASSISTANCE PLAN - PROVIDES FINANCIAL AID AND EMERGENCY ASSISTANCE TO MEMBERS OF THE CHURCH OF THE BRETHREN AND THEIR FAMILIES. 87701 0 SUPPLEMENTAL INCOME FUND FOR EQUITABLE ANNUITANTS - PROVIDES DISCRETIONARY SUPPLEMENTAL RETIREMENT AID TO CHURCH OF THE BRETHREN INC. EMPLOYEES WHO MEET ELIGIBILITY REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. 87701 0 21667280 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 150 0 1 37 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JOHN MCGOUGH 8476950200 1505 DUNDEE AVENUE ELGIN IL 60120 X HARRY S RHODES CHAIR 1.00 1.00 X 0 0 0 ERIC KABLER VICE CHAIR 1.00 1.00 X 0 0 0 SARA BRENNEMAN BOARD MEMBER 1.00 1.00 X 0 0 0 ANN QUAY DAVIS BOARD MEMBER 1.00 1.00 X 0 0 0 CAROL HESS BOARD MEMBER 1.00 1.00 X 0 0 0 DENNIS KINGERY BOARD MEMBER - NEW 1.00 1.00 X 0 0 0 THOMAS MCCRACKEN BOARD MEMBER 1.00 1.00 X 0 0 0 TIM MCELWEE BOARD MEMBER - NEW 1.00 1.00 X 0 0 0 JERRY PATTERSON BOARD MEMBER 1.00 1.00 X 0 0 0 WAYNE SCOTT BOARD MEMBER 1.00 1.00 X 0 0 0 CRAIG H SMITH BOARD MEMBER 1.00 1.00 X 0 0 0 BETH SOLLENBERGER BOARD MEMBER 1.00 1.00 X 0 0 0 KAREN O CRIM CHAIR - PAST 1.00 1.00 X 0 0 0 EUNICE CULP BOARD MEMBER - PAST 1.00 1.00 X 0 0 0 NEVIN DULABAUM PRESIDENT 20.00 20.00 X 140106 0 39270 SCOTT DOUGLAS VICE PRESIDENT 40.00 0.00 X 119691 0 23276 DONNA MARCH SECRETARY 30.00 10.00 X 88363 0 23293 JOHN MCGOUGH TREASURER/CFO 20.00 20.00 X 116346 0 34769 STEVE MASON FOUNDATION DIRECTOR 5.00 35.00 X 111917 0 22823 576423 0 143431 4 0 1 0 HEALTH CARE SERVICE CORPORATION PO BOX 805107 CHICAGO IL 60680 MEDICAL PPO PROVIDER 1552233 GROUP ADMINISTRATIVE CONCEPTS PO BOX 805107 TAMPA FL 33623 RETIREE MEDICAL PPO PROVIDER 419715 IRIDIAN ASSET MANAGEMENT LLC 276 POST ROAD WEST WESTPORT CT 06880 INVESTMENT MANAGEMENT 314954 SEGALL BRYANT & HAMILL 10 S WACKER DRIVE CHICAGO IL 60606 INVESTMENT MANAGEMENT 242673 RELIANCE STANDARD LIFE PO BOX 3124 SOUTHEASTERN PA 19398 MEDICAL PPO PROVIDER 223620 9 PENSION CONTRIBUTIONS 525100 7671441 7671441 INSURANCE PREMIUMS 525100 3076845 3076845 CWAP CONTRIBUTIONS 525100 220842 220842 10969128 8408944 8408944 430651146 425169911 5481235 5481235 5481235 SHARED ADMINISTRATIVE EXPENSES AL 900099 589209 589209 MISCELLANEOUS REVENUE 900099 1880 1880 591089 25450396 10969128 0 14481268 143914 143914 18890055 18890055 585114 142967 442147 1049228 377722 671506 117435 42277 75158 717598 103952 613646 103601 34188 69413 41935 13839 28096 56000 56000 1583689 1583689 503788 166250 337538 5348 5348 112491 37122 75369 63632 20999 42633 104654 34536 70118 114976 37942 77034 77985 77985 98425 32480 65945 275665 275665 BANK CHARGES 28001 28001 MISCELLANEOUS 26487 26487 24700021 21667280 3032741 0 1372615 1633667 8467382 6602651 1037593 1111741 293948 416911 790305 504481 287635 285824 344269673 352446683 20288902 19537812 376017748 382035289 212264 746241 2731612 2206169 2943876 2952410 X 373073872 379082879 373073872 379082879 376017748 382035289 750375 5258632 0 X X 0 1 X 1 0 X X 1 CHURCH OF THE BRETHREN 366108275 501(C)(3) 1 24110812 0 1 24110812 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 790305 504481 285824 285824 COMMINGLED INVESTMENT FUNDS 19537812 F 19537812 MEDICAL AND DISABILITY CLAIMS PAYABLE 429204 POST RETIREMENT BENEFIT OBLIGATIONS 1776965 2206169 X 31598487 5258632 3062357 8320989 23277498 1583689 589209 2172898 25450396 25589480 3062357 3062357 22527123 1583689 589209 2172898 24700021 PART X, LINE 2: THE ORGANIZATION FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRES. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION ADMINISTRATION FEES CHARGED TO PARTICIPANT ACCOUNTS - GROSS ON FS PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED SHARED ADMINISTRATIVE EXPENSES FROM BRETHREN FOUNDATION NET ON FS PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION ADMINISTRATION FEES CHARGED TO PARTICIPANT ACCOUNTS - GROSS ON FS PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED SHARED ADMINISTRATIVE EXPENSES FROM BRETHREN FOUNDATION NET ON FS 1 CHURCH WORKERS ASSISTANCE PROGRAM (CWAP) GRANTS 42 143914 SCHEDULE I, PART III THE BENEFITS TEAM WITHIN THE ORGANIZATION IS RESPONSIBLE FOR MAINTAINING THE CWAP GRANT POLICIES AS WELL AS REVIEWING AND APPROVING THE APPLICATION FOR CWAP GRANTS THAT ARE RECEIVED. X 0 0 0 0 0 0 0 0 0 NEVIN DULABAUM PRESIDENT 140106 0 0 0 0 0 17006 0 22264 0 179376 0 0 0 JOHN MCGOUGH TREASURER/CFO 116346 0 0 0 0 0 12487 0 22282 0 151115 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A ANNUAL CONFERENCE DELEGATES HAVE THE AUTHORITY TO ELECT OR APPOINT BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PROVIDED TO THE ENTIRE BUDGET AND AUDIT REVIEW COMMITTEE FOR ITS REVIEW PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN OFF ON THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE PRESIDENT IS REVIEWED ON AN ANNUAL BASIS BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART VII, LINE 1A, COLUMN B THE OFFICERS OF THE ORGANIZATION ARE ALSO THE OFFICERS OF THE RELATED PARTIES IDENTIFIED IN SCHEDULE R, PART II. ALTHOUGH THE OFFICERS ARE NOT COMPENSATED BY THESE ORGANIZATIONS, A GOOD FAITH ESTIMATE HAS BEEN PROVIDED IN FORM 990, PART VII, LINE 1A, COLUMN B OF THE AVERAGE TIME DEDICATED TO THE RELATED PARTIES OF THE FILING ORGANIZATION. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS, THROUGH ITS BUDGET AND AUDIT REVIEW COMMITTEE, ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BRETHREN FOUNDATION INC 1505 DUNDEE AVENUE ELGIN IL 60120 363717013 PROVIDES INVESTMENT MANAGEMENT AND DEFERRED GIFTS SERVICING TO MEMBERS IL 501(C)(3) 509(A)(3) NOT APPLICABLE 0 CHURCH OF THE BRETHREN 1505 DUNDEE AVENUE ELGIN IL 60120 366108275 AN ANABAPTIST, PIETIST, PROTESTANT CHURCH IL 501(C)(3) 509(A)(1) NOT APPLICABLE 0 BRETHREN FOUNDATION FUNDS INC 1505 DUNDEE AVENUE ELGIN IL 60120 462390616 PROVIDES INVESTMENT MANAGEMENT SERVICING TO MEMBERS IL 501(C)(3) 509(A)(2) BRETHREN FOUNDATION INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0