﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-11-13T02:56:53-00:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>382822017</EIN>
      <Name>
        <BusinessNameLine1>Bethany Christian Services</BusinessNameLine1>
      </Name>
      <NameControl>BETH</NameControl>
      <Phone>6162247610</Phone>
      <USAddress>
        <AddressLine1>901 Eastern Avenue NE</AddressLine1>
        <City>Grand Rapids</City>
        <State>MI</State>
        <ZIPCode>49503</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Marjorie M Dood</Name>
      <Title>CFO</Title>
      <DateSigned>2013-10-03</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="11">
    <IRS990 documentId="990" softwareId="12000057" softwareVersion="12.13.328.3">
      <NameOfPrincipalOfficerBusiness>
        <BusinessNameLine1>Marjorie M Dood</BusinessNameLine1>
      </NameOfPrincipalOfficerBusiness>
      <AddressPrincipalOfficerUS>
        <AddressLine1>901 Eastern Ave NE</AddressLine1>
        <City>Grand Rapids</City>
        <State>MI</State>
        <ZIPCode>49503</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>82175338</GrossReceipts>
      <GroupReturnForAffiliates>true</GroupReturnForAffiliates>
      <AllAffiliatesIncluded referenceDocumentId="990:41">true</AllAffiliatesIncluded>
      <GroupExemptionNumber>5103</GroupExemptionNumber>
      <Organization501c3>X</Organization501c3>
      <WebSite>www.bethany.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2000</YearFormation>
      <ActivityOrMissionDescription>Bethany Christian Services provides a variety of social services for children and families, including but not limited to Domestic and International Adoption, Foster Care to Adoption, Foster Care, Crisis Pregnancy Lifeline, Pregnancy Counseling, Child and Family Counseling, Refugee Services, and Life Skills training.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>17</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>17</NbrIndependentVotingMembers>
      <TotalNbrEmployees>1530</TotalNbrEmployees>
      <TotalNbrVolunteers>975</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>11096288</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>12202952</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>63287042</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>68374698</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>-10643</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>76084</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>345123</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>184683</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>74717810</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>80838417</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>268536</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>322282</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>44016586</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>42855505</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>1578702</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>34724062</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>37504210</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>79009184</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>80681997</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-4291374</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>156420</RevenuesLessExpensesCY>
      <TotalAssetsBOY>17476814</TotalAssetsBOY>
      <TotalAssetsEOY>20400483</TotalAssetsEOY>
      <TotalLiabilitiesBOY>16479505</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>19246754</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>997309</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1153729</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>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.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>13808941</Expense>
      <Revenue>14783046</Revenue>
      <Description>Domestic Infant Adoption. Bethany Christian Services offices throughout the United States placed 656 children with adoptive families. In addition, the Domestic Infant Adoption program provided counseling services at no cost to 9,630 individuals who requested our services in dealing with an unplanned pregnancy.</Description>
      <Activity2>
        <Expense>17094873</Expense>
        <Revenue>19117387</Revenue>
        <Description>Foster Care. Bethany Christian Services offices in nine different states provided foster care services to 2,240 children. These children need a loving family who will walk with them during a time of crisis and welcome them into a caring home. The goal of Bethanys Foster Care program is to provide temporary care for children with the ultimate aim of reuniting them with their biological family or while finding an adoptive family for those whom reunificaiton is not an option. Toward that goal, we seek stable families who can show love to children who are going through a challenging time.</Description>
      </Activity2>
      <Activity3>
        <Expense>8500318</Expense>
        <Revenue>9925483</Revenue>
        <Description>Bethany Christian Services offices assisted 3,568 refugee children from different countries adjust to life in the United States through a variety of specialized programs and services, including life skills, independent living, language and cultural education, job placement services, and counseling for immigrants who have been victims of torture.</Description>
      </Activity3>
      <TotalOfOtherProgramServiceExp>30382797</TotalOfOtherProgramServiceExp>
      <TotalOfOtherProgramServiceGrnt>322282</TotalOfOtherProgramServiceGrnt>
      <TotalOfOtherProgramServiceRev>24913770</TotalOfOtherProgramServiceRev>
      <TotalProgramServiceExpense>69786929</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="990D">true</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="990D">true</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="990D">true</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>true</ForeignOffice>
      <ForeignActivities referenceDocumentId="990F">true</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="990G">true</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="990I">true</GrantsToIndividuals>
      <ScheduleJRequired referenceDocumentId="990J">true</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions referenceDocumentId="990M">true</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity referenceDocumentId="990R">true</RelatedEntity>
      <RelatedOrgControlledEntity>true</RelatedOrgControlledEntity>
      <TransactionRelatedEntity referenceDocumentId="990R">true</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>1530</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>true</ForeignFinancialAccount>
      <NameOfForeignCountry>ET</NameOfForeignCountry>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>true</QuidProQuoContributions>
      <QuidProQuoDisclosure>true</QuidProQuoDisclosure>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>17</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>17</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>true</LocalChapters>
      <PoliciesReferenceChapters>true</PoliciesReferenceChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>true</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MI</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>Marjorie M Dood CFO</NamePerson>
        <TelephoneNumber>6162247610</TelephoneNumber>
        <AddressUS>
          <AddressLine1>901 Eastern Avenue NE</AddressLine1>
          <City>Grand Rapids</City>
          <State>MI</State>
          <ZIPCode>49503</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <InfoInScheduleOPartVII>X</InfoInScheduleOPartVII>
      <Form990PartVIISectionA>
        <NamePerson>Anthes Paul</NamePerson>
        <Title>Vice Chair</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Behrendt Catherine</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Bos Carole</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Bradley Anthony</NamePerson>
        <Title>Chair</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Buitenwerf Betty</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Despard Thomas</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Deur Garth</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Hogfeldt Jay</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Koning Harvey</NamePerson>
        <Title>Secretary</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Lantinga Herb</NamePerson>
        <Title>Treasurer</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Lawhon Robert</NamePerson>
        <Title>Asst Sec/Treasurer</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>McKey Peggy</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Merritt Jonathan</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Morren Arnie</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Olmsted Linda</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Stevenson Jr Dr Robert</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>VanAndel Carol</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>000.50</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Blacquiere William</NamePerson>
        <Title>CEO</Title>
        <AverageHoursPerWeekRelated>045.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>183115</ReportableCompFromRelatedOrgs>
        <OtherCompensation>31850</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Auchtung Mervin</NamePerson>
        <Title>COO</Title>
        <AverageHoursPerWeekRelated>045.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>162876</ReportableCompFromRelatedOrgs>
        <OtherCompensation>36909</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>Dood Marjorie</NamePerson>
        <Title>CFO</Title>
        <AverageHoursPerWeekRelated>045.00</AverageHoursPerWeekRelated>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>112771</ReportableCompFromRelatedOrgs>
        <OtherCompensation>22770</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFrmRltdOrgs>458762</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>91529</TotalOtherCompensation>
      <NumberIndividualsGT100K>3</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>true</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <FederatedCampaigns>255730</FederatedCampaigns>
      <FundraisingEvents>2144855</FundraisingEvents>
      <AllOtherContributions>9802367</AllOtherContributions>
      <NoncashContributions>331153</NoncashContributions>
      <TotalContributions>12202952</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Adoptions</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>25249888</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>25249888</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Foster Care</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>19575807</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>19575807</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Refugee Services</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>9925483</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9925483</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Government Funded Programs</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>6060498</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6060498</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Crisis Intervention Services</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>3591334</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3591334</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>3971688</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3971688</RelatedOrExemptFunctionIncome>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>68374698</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>85578</TotalRevenueColumn>
        <ExclusionAmount>85578</ExclusionAmount>
      </InvestmentIncome>
      <GrossRents>
        <Real>16395</Real>
      </GrossRents>
      <RentalIncomeOrLoss>
        <Real>16395</Real>
      </RentalIncomeOrLoss>
      <NetRentalIncomeOrLoss>
        <TotalRevenueColumn>16395</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>16395</RelatedOrExemptFunctionIncome>
      </NetRentalIncomeOrLoss>
      <GrossAmountSalesAssets>
        <Securities>330565</Securities>
        <Other>19200</Other>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>335576</Securities>
        <Other>23683</Other>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>-5011</Securities>
        <Other>-4483</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-9494</TotalRevenueColumn>
        <ExclusionAmount>-9494</ExclusionAmount>
      </NetGainOrLossInvestments>
      <GrossIncomeFundraisingEvents>797357</GrossIncomeFundraisingEvents>
      <CntrbtnsRprtdFundraisingEvents>2144855</CntrbtnsRprtdFundraisingEvents>
      <FundraisingDirectExpenses>977662</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>-180305</TotalRevenueColumn>
        <ExclusionAmount>-180305</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <GrossSalesOfInventory>2885</GrossSalesOfInventory>
      <NetIncomeOrLoss>
        <TotalRevenueColumn>2885</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2885</RelatedOrExemptFunctionIncome>
      </NetIncomeOrLoss>
      <OtherRevenueMisc>
        <Description>Miscellaneous</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>345708</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>345708</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>345708</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>80838417</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>68739686</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>-104221</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>0</Total>
      </GrantsToDomesticOrgs>
      <GrantsToDomesticIndividuals>
        <Total>322282</Total>
        <ProgramServices>322282</ProgramServices>
      </GrantsToDomesticIndividuals>
      <ForeignGrants>
        <Total>0</Total>
      </ForeignGrants>
      <BenefitsToMembers>
        <Total>0</Total>
      </BenefitsToMembers>
      <CompCurrentOfficersDirectors>
        <Total>0</Total>
      </CompCurrentOfficersDirectors>
      <CompDisqualPersons>
        <Total>0</Total>
      </CompDisqualPersons>
      <OtherSalariesAndWages>
        <Total>32524739</Total>
        <ProgramServices>32183704</ProgramServices>
        <Fundraising>341035</Fundraising>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>1764339</Total>
        <ProgramServices>1747934</ProgramServices>
        <Fundraising>16405</Fundraising>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>6155154</Total>
        <ProgramServices>6091526</ProgramServices>
        <Fundraising>63628</Fundraising>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>2411273</Total>
        <ProgramServices>2384712</ProgramServices>
        <Fundraising>26561</Fundraising>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>913125</Total>
        <ProgramServices>900352</ProgramServices>
        <Fundraising>12773</Fundraising>
      </FeesForServicesManagement>
      <FeesForServicesLegal>
        <Total>493155</Total>
        <ProgramServices>493155</ProgramServices>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>2050</Total>
        <ManagementAndGeneral>2050</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>0</Total>
      </FeesForServicesLobbying>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForServicesInvstMgmntFees>
        <Total>0</Total>
      </FeesForServicesInvstMgmntFees>
      <FeesForServicesOther>
        <Total>0</Total>
      </FeesForServicesOther>
      <Advertising>
        <Total>1329851</Total>
        <ProgramServices>1329834</ProgramServices>
        <Fundraising>17</Fundraising>
      </Advertising>
      <OfficeExpenses>
        <Total>2829015</Total>
        <ProgramServices>2650580</ProgramServices>
        <Fundraising>178435</Fundraising>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>554818</Total>
        <ProgramServices>553128</ProgramServices>
        <Fundraising>1690</Fundraising>
      </InformationTechnology>
      <Royalties>
        <Total>0</Total>
      </Royalties>
      <Occupancy>
        <Total>3439975</Total>
        <ProgramServices>3416070</ProgramServices>
        <Fundraising>23905</Fundraising>
      </Occupancy>
      <Travel>
        <Total>2738934</Total>
        <ProgramServices>2722249</ProgramServices>
        <Fundraising>16685</Fundraising>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>517777</Total>
        <ProgramServices>508412</ProgramServices>
        <Fundraising>9365</Fundraising>
      </ConferencesMeetings>
      <Interest>
        <Total>0</Total>
      </Interest>
      <PaymentsToAffiliates>
        <Total>9803414</Total>
        <ProgramServices>371247</ProgramServices>
        <ManagementAndGeneral>9314316</ManagementAndGeneral>
        <Fundraising>117851</Fundraising>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>582394</Total>
        <ProgramServices>579692</ProgramServices>
        <Fundraising>2702</Fundraising>
      </DepreciationDepletion>
      <Insurance>
        <Total>7376</Total>
        <ProgramServices>7376</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>Foster Care Boarding</Description>
        <Total>9215869</Total>
        <ProgramServices>9215869</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Program Development</Description>
        <Total>1390541</Total>
        <ProgramServices>1390531</ProgramServices>
        <Fundraising>10</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Other Client Assistance</Description>
        <Total>2117421</Total>
        <ProgramServices>2117405</ProgramServices>
        <Fundraising>16</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Fund Raising Event Costs</Description>
        <Total>762411</Total>
        <Fundraising>762411</Fundraising>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>806084</Total>
        <ProgramServices>800871</ProgramServices>
        <Fundraising>5213</Fundraising>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>80681997</Total>
        <ProgramServices>69786929</ProgramServices>
        <ManagementAndGeneral>9316366</ManagementAndGeneral>
        <Fundraising>1578702</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>179267</BOY>
        <EOY>186033</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>793298</BOY>
        <EOY>557165</EOY>
      </PledgesAndGrantsReceivable>
      <AccountsReceivable>
        <BOY>7544750</BOY>
        <EOY>9914527</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>318617</BOY>
        <EOY>685098</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>15075689</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>6754459</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>7892708</BOY>
        <EOY>8321230</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>748174</BOY>
        <EOY>736430</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>17476814</BOY>
        <EOY>20400483</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>3513003</BOY>
        <EOY>7006628</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>2760868</BOY>
        <EOY>3214252</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>10205634</BOY>
        <EOY>9025874</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>16479505</BOY>
        <EOY>19246754</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>997309</BOY>
        <EOY>1153729</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>997309</BOY>
        <EOY>1153729</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>17476814</BOY>
        <EOY>20400483</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>156420</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="12000057" softwareVersion="12.13.328.3">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>10879051</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9402276</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>10470288</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11096288</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>12202952</CurrentTaxYear>
        <Total>54050855</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>10879051</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>9402276</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>10470288</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>11096288</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>12202952</CurrentTaxYear>
        <Total>54050855</Total>
      </Total170>
      <PublicSupportTotal170>54050855</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>392620</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>290971</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>320317</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>40644</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>85578</CurrentTaxYear>
        <Total>1130130</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>867408</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>781352</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>811675</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>963522</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>797357</CurrentTaxYear>
        <Total>4221314</Total>
      </OtherIncome170>
      <TotalSupport>59402299</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>300128936</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.90990</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.88790</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
      <FactsAndCircumstancesTest>Part II Line 10 Proceeds from various fund raising events at Bethany Christian Servicees branch locations. Events include charity golf outings, banquets, and charity auctions.</FactsAndCircumstancesTest>
      <GeneralExplanation>Part II Line 10 Proceeds from various fund raising events at Bethany Christian Servicees branch locations. Events include charity golf outings, banquets, and charity auctions.</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="12000057" softwareVersion="12.13.328.3">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="990D" softwareId="12000057" softwareVersion="12.13.328.3">
      <IncludedOnFS>false</IncludedOnFS>
      <Buildings>
        <OtherCostOrOtherBasis>10702373</OtherCostOrOtherBasis>
        <BookValue>10702373</BookValue>
      </Buildings>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>1492387</OtherCostOrOtherBasis>
        <BookValue>1492387</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>2880929</OtherCostOrOtherBasis>
        <BookValue>2880929</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <Depreciation>6754459</Depreciation>
        <BookValue>-6754459</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>8321230</TotalOfBookValueLandBuildings>
      <OtherSecurities>
        <Description>Financial derivatives and other financial products</Description>
      </OtherSecurities>
      <OtherSecurities>
        <Description>Closely-held equity interests</Description>
      </OtherSecurities>
      <OtherLiabilities>
        <Description>Federal income taxes</Description>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Pension Liability</Description>
        <Amount>8959851</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>Other</Description>
        <Amount>66023</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>9025874</TotalOfAmounts>
      <FootnoteInPartXIII>X</FootnoteInPartXIII>
      <TotRevenueEtcAuditedFinclStmt>80838417</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>80838417</RevenueSubtotal>
      <TotalRevenuePerForm990>80838417</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>80681997</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>80681997</ExpensesSubtotal>
      <TotalExpensesPerForm990>80681997</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Accounting principles generally accepted in the United States of America 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 sustained 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 December 31, 2012 and 2011, respectively, 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 tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to December 31, 2009.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleF documentId="990F" softwareId="12000057" softwareVersion="12.13.328.3">
      <GrantRecordsMaintained>true</GrantRecordsMaintained>
      <AcctsActvsOutUSTable>
        <Region>Sub-Saharan Africa</Region>
        <NumberOfOffices>1</NumberOfOffices>
        <NumberOfEmployees>1</NumberOfEmployees>
        <TypeOfActivitiesConducted>Program Services</TypeOfActivitiesConducted>
        <SpecificServicesProvided>Adoption Support</SpecificServicesProvided>
        <TotalExpenditures>410241</TotalExpenditures>
      </AcctsActvsOutUSTable>
      <SubtotalNumberOfOffices>1</SubtotalNumberOfOffices>
      <SubtotalNumberOfEmployees>1</SubtotalNumberOfEmployees>
      <TotalNumberOfOffices>1</TotalNumberOfOffices>
      <TotalNumberOfEmployees>1</TotalNumberOfEmployees>
      <SubtotalAmountSpent>410241</SubtotalAmountSpent>
      <TotalAmountSpent>410241</TotalAmountSpent>
      <TransferToForeignCorp>false</TransferToForeignCorp>
      <InterestInForeignTrust>false</InterestInForeignTrust>
      <OwnForeignCorp>false</OwnForeignCorp>
      <PassiveForeignInvestCo>false</PassiveForeignInvestCo>
      <ForeignPartnership>false</ForeignPartnership>
      <BoycottCountries>false</BoycottCountries>
      <Form990ScheduleFPartV>
        <Identifier>I</Identifier>
        <Explanation>Bethany provides a continuum of care through our office in partnership with local organizations. The servcies we offer to children and families include financial support, reaching out to orphans and vulnerable children, supporting extended families, providing foster care, and caring for abandoned children, orphans, and destitute families. Bethany partners with local organizations to offer foster care, sponsorship, HIV/AIDS Awareness, Community and Family Support, and skills training and education.</Explanation>
      </Form990ScheduleFPartV>
      <Form990ScheduleFPartV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Bethany Christian Services monitors the use of grants outside the United States through ongoing communication via emal between our US headquarters and our office in Ethiopia, as well as periodic site visits to Ethiopia by employees of Bethany Christian Services from the US. In addition Bethany contracts with an independent auditor to examine our Ethiopian financial statements. The audit is conducted in accordance with Generally Accepted Auditing Standards and is conducted by a Chartered Certificed Accountant firm with offices in Ethiopia. The audit report for 2012 contains an unqualifed opinion and was reviewed by the Chief Financial Officer of Bethany Christian Services.</Explanation>
      </Form990ScheduleFPartV>
    </IRS990ScheduleF>
    <IRS990ScheduleG documentId="990G" softwareId="12000057" softwareVersion="12.13.328.3">
      <EventsInformation>
        <NameOfEvent1>Michigan Golf Outing</NameOfEvent1>
        <GrossReceiptsEvent1>276021</GrossReceiptsEvent1>
        <CharitableContributionsEvent1>172794</CharitableContributionsEvent1>
        <GrossRevenueEvent1>103227</GrossRevenueEvent1>
        <NonCashPrizesEvent1>4482</NonCashPrizesEvent1>
        <RentFacilityCostsEvent1>42713</RentFacilityCostsEvent1>
        <FoodAndBeverageEvent1>44954</FoodAndBeverageEvent1>
        <OtherDirectExpensesEvent1>17201</OtherDirectExpensesEvent1>
        <NameOfEvent2>Seattle Banquet Auction</NameOfEvent2>
        <GrossReceiptsEvent2>158423</GrossReceiptsEvent2>
        <CharitableContributionsEvent2>28750</CharitableContributionsEvent2>
        <GrossRevenueEvent2>129673</GrossRevenueEvent2>
        <RentFacilityCostsEvent2>34537</RentFacilityCostsEvent2>
        <FoodAndBeverageEvent2>50897</FoodAndBeverageEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>2507768</GrossReceiptsOtherEvents>
        <CharitableContribOtherEvents>1943311</CharitableContribOtherEvents>
        <GrossRevenueOtherEvents>564457</GrossRevenueOtherEvents>
        <RentFacilityCostsOtherEvents>274007</RentFacilityCostsOtherEvents>
        <FoodAndBeverageOtherEvents>430583</FoodAndBeverageOtherEvents>
        <OtherDirectExpensesOtherEvents>78288</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>2942212</GrossReceiptsTotal>
        <CharitableContributionsTotal>2144855</CharitableContributionsTotal>
        <GrossRevenueTotalEvents>797357</GrossRevenueTotalEvents>
        <NonCashPrizesTotalEvents>4482</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>351257</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>526434</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>95489</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>977662</DirectExpenseSummaryEvents>
        <NetIncomeSummary>-180305</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="990I" softwareId="12000057" softwareVersion="12.13.328.3">
      <RecordsMaintained>true</RecordsMaintained>
      <Form990ScheduleIPartIII>
        <TypeOfGrant>Medical and mental health costs</TypeOfGrant>
        <NumberOfRecipients>868</NumberOfRecipients>
        <AmountOfCashGrant>322282</AmountOfCashGrant>
      </Form990ScheduleIPartIII>
      <Form990ScheduleIPartIV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>Bethany Christian Services pays for certain medical and health care costs for some of our clients, including expectant birthmothers and refugee clients, who do not have sufficient insurance or other financial resources to pay the costs themselves. In conjunction with our counseling, foster care, and refugee programs, Bethany Christian Services pays third party health and mental health providers for necessary expertise in psychological evaluation, therapy, and language translation services. Payments are made directly to licensed care facilities, physicians, and counselors.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="990J" softwareId="12000057" softwareVersion="12.13.328.3">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>Blacquiere William</NamePerson>
        <Title>CEO</Title>
        <CompBasedOnRelatedOrgs>183115</CompBasedOnRelatedOrgs>
        <OtherCompensationRelatedOrgs>807</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>31628</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>12614</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>228164</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Auchtung Mervin</NamePerson>
        <Title>COO</Title>
        <CompBasedOnRelatedOrgs>162876</CompBasedOnRelatedOrgs>
        <OtherCompensationRelatedOrgs>1553</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>16664</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>18692</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>199785</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>II</Identifier>
        <ReturnReference>1</ReturnReference>
        <Explanation>The compensation of the CEO is reviewed annually and approved by the Executive Committee of the National Board of Directors. The compensation structure review consists of a comprison of the compensation of Bethany Christian Services CEO with CEOs of similar organizations. The process is completed in conjunction with the annual performance evaluation of the CEO. The decisions of the Executive Committee are documented in minutes that are recorded by the Secretary. This process was last conducted in 2012.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="990M" softwareId="12000057" softwareVersion="12.13.328.3">
      <SecuritiesPubliclyTraded>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>17</NumberOfContributions>
        <NoncashContribsRptdF990>330773</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Market price date of gift</MethodOfDeterminingRevenues>
      </SecuritiesPubliclyTraded>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>50 bushels corn</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>380</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Market value date of gift</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>true</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>true</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>I</Identifier>
        <ReturnReference>32</ReturnReference>
        <Explanation>Bethany Christian Services uses a brokerage firm to process the sale of all publically traded securities.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O" softwareId="12000057" softwareVersion="12.13.328.3">
      <GeneralExplanation>
        <Explanation>Form 990, Part III, Line 4d Program Service Expenses 30,382,797, Grants and allocations 322,282, Revenue 24,913,770 See Schedule O for description of services.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part III Line 4d Other Program Services provided include 313 International children, many with special needs, were welcomed into adoptive families in the US 606 older children who were previously in state or county funded foster care systems were placed with adoptive families 3,534 children received post-adoption services to help them thrive in their new families 4,804 children benefited from general counseling or specilaized ADOPTS counseling 6,188 children benefited from family preservation services.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>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 judgment is necessary to the disinterested directors consideration of the transaction.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section B Line 15 ab The Group Return is filed on behalf of all branch offices of Bethany Christian Services. Filing requirements of the 990 do not allow the activities of the Parent Organization to be included with those of the Group Return. All officers of the corporation are compensated by the Parent Organization. There are no employees of the offices included in this Group Return who are officers of the corporation.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VI Section B Line 11b The full Form 990 and all schedules were provided to the Chairman of the Finance Committee and a review was conducted prior to filing. Upon completion of the review, the Chairman instructed the Chief Financial Officer to inform the rest of the Board of Director members that the review was complete and an electronic copy of the return was added to the organizations web portal. All Board members may access the return from the portal link. The CFO was instructed to complete the filing requirements.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>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, Inc.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990 Part VII Section A The officers listed in Section A are full-time employees of the Parent Organization, Bethany Christian Services. Each officers duties consist of administrative and operational management on behalf of both the Parent Organization as well as all entities covered under the Group Return. While each officer records his or her actual time worked, it is not practical to differentiate those hours worked on Parent Organziation matters from those worked on Group Return entity matters.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R" softwareId="12000057" softwareVersion="12.13.328.3">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Bethany Christian Services</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>901 Eastern Ave NE</AddressLine1>
          <City>Grand Rapids</City>
          <State>MI</State>
          <ZIPCode>49503</ZIPCode>
        </AddressUS>
        <EIN>381405282</EIN>
        <PrimaryActivities>Social Services</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501c3</ExemptCodeSection>
        <PublicCharityStatus>x</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>Bethany Christian Services</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>false</ControlledOrg>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>false</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>true</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>false</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Bethany Christian Services (Parent)</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>m</TransactionType>
        <AmountInvolved>9314316</AmountInvolved>
        <MethodOfAmtDetermination>Actual Cost</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>