2015-08-13T02:54:40-00:00 2014-12-31 990 2014-01-01 381405282 Bethany Christian Services BETH 6162247610 901 Eastern Avenue NE Grand Rapids MI 49503 Marjorie M Dood CFO CFO 6162547733 2015-08-13 false 2014 2016-02-25 16:41:14Z Marjorie M Dood CFO 901 Eastern Ave NE Grand Rapids MI 49503 15593918 false X www.bethany.org X 1944 MI Bethany Christian Services provides a variety of social services for children and families, including but not limited to the following Domestic and International Adoption, Older Child Adoption, Foster Care, Crisis Pregnancy LIfeline, Pregnancy Counseling, Child Family Counseling, and Refugee Services. 19 19 109 225 0 243782 877425 11511124 11845458 812597 968568 278626 458079 12846129 14149530 330986 313107 0 7803791 7251651 489534 375910 3215747 4869582 5568549 13493893 13509217 -647764 640313 44820491 45444474 10478713 10471815 34341778 34972659 X Bethany Christian Services demonstrates the love and compassion of Jesus Christ by protecting and enhancing the lives of children and families through quality social services. false false 396821 313107 426678 Bethany Christian Services coordinates a Sponsorship program whereby funds donated by families in the US were used to support the needs of 1,184 children in eleven foreign countries Albania, China, Ethiopia, Ghana, Guatemala, Romania, South Africa, South Korea, Ukarine, and Zambia. 11418780 The information in this return is derived from the results of the National Office of Bethany Christian Services. The National Office is the headquarters that serves the administrative needs of approximately 120 service locations in 37 states plus the District of Columbia. Services provided by the headquarters for the locations throughout the United States are Administration, Human Resources, Finance Accounting, Information Technology, Staff Development, Marketing Communications,Donor Engagement, Branch Administration, and Quality Assurance. The Revenue reported here is the cost of the National Office adminstrative services that are allocated to each of the Bethany Christian Services branch locations. The direct service program activities of the branch offices of Bethany Christian Services are reported on a separately filed IRS Group Form 990. Activities of the branch locations consist of a variety of social service programs including domestic infant adoption, international adoption, foster care, child family counseling, pregnancy counseling, and refugee services. 396821 true true false false false false false false false true true false false false true true false true false false true false true true false false false false false true false false false false false false false false false false false false false true true true false false true 507 0 true 109 true false false false false false false false false false false X 19 19 false false false false false false false true true false true true true true true true true true true false false AZ CA HI KS ME NM OH OK UT X Marjorie M Dood CFO 6162247610 901 Eastern Avenue Grand Rapids MI 49503 Anthes Paul Vice Chair 001.00 X X 0 0 0 Behrendt Catherine Board Member 001.00 X 0 0 0 Biddick Jan Board Member 001.00 X 0 0 0 Bos Carole Board Member 001.00 X 0 0 0 Bosscher Mark Board Member 001.00 X 0 0 0 Buitenwerf Betty Secretary 001.00 X X 0 0 0 Despard Tom Board Member 001.00 X 0 0 0 Deur Garth Treasurer 001.00 X X 0 0 0 Jones Joe Board Member 001.00 X 0 0 0 Lantinga Herb Board Chair 001.00 X X 0 0 0 Lawhon Robert Board Member 001.00 X 0 0 0 McKey Peggy Board Member 001.00 X 0 0 0 Merritt Jonathan Board Member 001.00 X 0 0 0 Olmsted Linda Board Member 001.00 X 0 0 0 Rabenold Scott Assistant Secretary/Treasurer 001.00 X X 0 0 0 Stevenson Jr Dr Robert Board Member 001.00 X 0 0 0 VanAndel Carol At Large, Officer of the Board 001.00 X X 0 0 0 Wear Michael Board Member 001.00 X 0 0 0 Williams Karla Board Member 001.00 X 0 0 0 Blacquiere William President/CEO 045.00 X 210812 0 33729 Dood Marjorie Executive Vice-President/CFO 045.00 X 117408 0 22200 DeVos Brian VP of Child and Family Services 045.00 X 114148 0 26255 Knibbe Peter VP of Advancement 045.00 X 113036 0 22399 VanPutten Robert VP of Communications 045.00 X 107757 0 16079 Nitz Jeffrey VP of Adoption and Family Services 045.00 X 106852 0 25261 DeVries Scott Director of Finance 045.00 X 102480 0 27419 Cameron Ronald Director of Human Resources X 105233 0 0 977726 173342 8 true true false BlueNorth Strategies Inc 123 Woolwich St Guelph Ontario N1H3V1 CA Fund raising consulting 375910 Warner Norcross & Judd LLP 111 Lyon Street NW Grand Rapids CA Legal Services 218368 Lambert Edwards & Associates 47 Commerce Ave SW Grand Rapids CA Public Relations Consulting 122438 OD Score 25 Waterloo Avenue Guelph Ontario NiH3H4 CA Management Consulting 199775 4 877425 877425 Sponsorship 624100 426678 426678 Internal Charges to Branch Offices for National 624100 11418780 11418780 11845458 942877 942877 37528 39839 -2311 -2311 -2311 1335832 2645 1295443 17343 40389 -14698 25691 25691 91763 91763 Miscellaneous 624100 460390 460390 460390 14149530 12305848 966257 0 0 313107 313107 0 328220 328220 0 5426161 42638 4434738 948785 -35390 860 -55403 19153 1119827 8775 921546 189506 412833 3220 339364 70249 1572213 10806 794453 766954 113588 1644 102594 9350 56050 56050 0 375910 375910 86875 86875 0 288840 244011 44829 568438 6130 414353 147955 393388 959 380352 12077 0 119591 78958 40633 441472 57 344427 96988 0 391664 189823 201841 133795 133795 0 668336 78 545096 123162 3001 3001 Maintenance Servcies 33260 29066 4194 Dues and Subscriptions 84532 58865 25667 Program Developement 77177 6613 70564 Temporary Services 51043 51043 485286 1934 344858 138494 13509217 396821 9896649 3215747 4460290 2869603 48 48 323176 323176 22825581 10419072 11719566 12406509 28210961 29705562 106450 139576 44820491 45444474 1968129 3565248 6668539 5083308 1500000 1500000 342045 323259 10478713 10471815 X 33503864 34160378 575200 546879 262714 265402 34341778 34972659 44820491 45444474 640313 -9432 X false true X true true true X 778470 333181 333742 243782 877425 2566600 778470 333181 333742 243782 877425 2566600 1148250 1418350 560243 719413 523706 862684 980405 3646451 305676 273482 460390 1039548 7252599 50564683 0.19560 0.38590 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 18516603 1975 968054 880800 18605832 15547704 2185 3048129 81415 18516603 14049171 2775 1863365 367607 15547704 14997342 2775 -345319 605627 14049171 12587420 816319 1627161 33558 14997342 0.96000 0.01000 0.03000 false false 2311215 2311215 16479683 16479683 3996529 3996529 38154 10419072 -10380918 12406509 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Annuities Payable 323259 323259 X 95142971 -9432 81002873 80993441 14149530 14149530 92750803 79241586 79241586 13509217 13509217 X 2 Accounting principles generally accepted in the U.S.A. require management to evaluate tax positions taken by the Organization and recognize a tax liability if the Organization has taken an uncertain position that more likely than not would not be substantiated upon examination by the IRS or other applicable taxing authorities. Management has analyzed the tax positions taken by the Organization and has concluded that as of 12/31/14 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements.The Organization is subject to routine audits by taxing jurisdictions however, there are currently no audits for any periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 12/31/10. V 4 The Organization has a policy of appropriating for distribution each year 5 percent of its endowment funds average fair value over the prior eight quaters through the calendar year end preceding the fiscal year in which the distribution is planned. In establishing this policy, the Organziation considered the long-term expected return on its endowment. Accordingly, over the long term, the Organization expects the current spending policy to allow its endowment to grow at an average rate of 3 percent annually. This is consistent with the Organizations objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional real growth through new gifts and investment return. XI 2d This Form 990 reports only the activity of the Parent Organization, however the annual Audited Financial Statements include the results of all of Bethany Christian Services, including those entities covered under our Group Exemption Ruling. As such, the results of those entities are reported separately on our separately filed Form 990 - Bethany Christian Services Group Return. XII 2d This Form 990 reports only the activity of the Parent Organization, however the annual Audited Financial Statements include the results of all of Bethany Christian Services, including those entities covered under our Group Exemption Ruling. As such, the results of those entities are reported separately on our separately filed Form 990 - Bethany Christian Services Group Return. true Sub-Saharan Africa Sponsorship grants to impoverished children Sponsorship grants to impoverished children 123435 Europe Sponsorship grants to impoverished children Sponsorship grants to impoverished children 83694 East Asia and the Pacific Sponsorship grants to impoverished children Sponsorship grants to impoverished children 50774 Central America and the Caribbean Sponsorship grants to impoverished children Sponsorship grants to impoverished children 55204 313107 313107 Child Family Sponsorship Sub-Saharan Africa 697 123435 Food, clothing, medical Book Child Family Sponsorship Europe Including Iceland and Greenland 177 83694 Food, clothing, medical Book Child Family Sponsorship East Asia and the Pacific 43 50774 Food, clothing, medical Book Child Family Sponsorship Central America and the Caribbean 267 55204 Food, clothing, medical Book false false false false false false Part I Line 1 Bethany Christian Services monitors grants awarded to individuals and families in foreign countries through the use of internally prepared monthly financial accounting reports which track the results of assistance granted to impoverished children. Such activities and reports are part of a child sponsorship program that is administered and accounted for separately from all other operations. Bethany Christian Services recieves regular written updates as to the impact that the grants made have had and uses that information to keep donors informed as to the impact that their gifts have on the specific child the donor supports. X X X X X X X true Blue North Strategies Inc 123 Woolwich St Guelph CA Consulting advising false 375910 375910 AK AL AR AZ CA CO CT DE FL GA IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY X X true false false false false false false false false Blacquiere William President/CEO 210812 21645 12084 244541 Cameron Ronald Director of Human Resources 105233 105233 Part II The CEO is employed as an officer of this organization. The information contained in this Form 990 reports only the activities of the Parent Organization of Bethany Christian Service these activities consist primarily of administrative functions provided on behalf of all member entities of Bethany Christian Services that are included in our separately filed IRS Form 990 Group Return. The duties of the CEO extend to the direct oversight of all activities of all members of the Bethany Christian Services Group Return, which encompasses a wide variety of social services delivered by more than 1,500 employees in 37 different states. Services provided by the Group Return members in 2014 include the adoptive placment of 708 domestic infant children with families throughout the U.S. supervisory care for 2,112 children in foster care in seven different states a wide arrary of social services for 5,745 refugee children from foreign countries the adoptive placement of 246 children from more than a dozen different foreign countries into loving homes in the U.S. and the adoptive placement of 551 children who were previously in various state foster care programs into permanent family homes. Part I Line 4a Cameron, Ronald - former Director of Human Resources received compensation in the amount of 105,233 under a severance agreement. Form 990, Part III, Line 4c The information in this return is derived from the results of the National Office of Bethany Christian Services. The National Office is the headquarters that serves the administrative needs of approximately 120 service locations in 37 states plus the District of Columbia. Services provided by the headquarters for the locations throughout the United States are Administration, Human Resources, Finance Accounting, Information Technology, Staff Development, Marketing Communications,Donor Engagement, Branch Administration, and Quality Assurance. The Revenue reported here is the cost of the National Office adminstrative services that are allocated to each of the Bethany Christian Services branch locations. The direct service program activities of the branch offices of Bethany Christian Services are reported on a separately filed IRS Group Form 990. Activities of the branch locations consist of a variety of social service programs including domestic infant adoption, international adoption, foster care, child family counseling, pregnancy counseling, and refugee services. Form 990, Part VI, Section B, Line 11a The full Form 990 and all schedules were provided to the Chairman of the Finance Committee and a review was conducted prior to the filing of the return. Upon completion of the review, the Chairman of the Finance Committee instructed the Chief Financial Officer to inform the rest of the Board Members that the review was complete and an electronic copy was added to the portal of the organization. Each board member has access to the web portal. The CFO was instructed to complete the electronic filing requirements. 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 interest that may give rise to a conflict of interests. Directors may deliver written notice to all other 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 The compensation of the CEO is reviewed annually and approved by the Executive Committee of the National Board of Directors. The compensation structure is reviewed annually and includes comparison of the compensation of Bethany Christian Services CEO with CEOs of similar organizations. The process is conducted in conjunction with the annual performance evaluation of the CEO. The decision of the Executive Committee is documented in minutes that are recorded by the Secretary of the Board. The process was last completed May 14, 2014. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and Financial Statements are available upon request of the Parent Organization, Bethany Christian Services. Bethany Christian Services Inc 901 Eastern Avenue NE Grand Rapids MI 49503 382822017 Social Services MI 501c3 7 N/A true false false false false false false false false false false false true false false false false false false false Bethany Christian Services Inc - all members of the Group l 11418780 Cost Part V Line 2 This return is for Bethany Christian Services as the Parent Organization and reports the administrative support functions provided on behalf of the individual branch locations throughout the United States. Each branch location is a subordinate and is included in the Group Return that is filed separately from this return. The Parent Organization provides the following services to each of its members Accounting Finance, Human Resources, Information Technology, Staff Development, Marketing Communications, Fund Development/Donor Engagement, Quality Assurance, and Administration. The amount determined in Column C is the actual cost of services provided.