2012-08-15T14:08:46-05:00 2011-09-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2010-10-01 841087689 Bethesda Ministries (Incl Mission of Mercy) BETH 7194810100 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 NATHAN MERRILL 2012-08-15 Rita F Worster CPA 7194714290 2010 2016-02-24 21:20:13Z Dana Rasic 15475 Gleneagle Dr Colorado Springs CO 80921 15704892 false X WWW.MISSIONOFMERCY.ORG X 1988 NE MISSION OF MERCY (MOM) OPERATES AS A DIVISION OF BETHESDA MINISTRIES AND EXISTS TO EQUIP CHILDREN IN DEVELOPING NATIONS TO REACH THEIR GOD- GIVEN POTENTIAL BY CREATING OPPORTUNITIES FOR SPIRITUAL DEVELOPMENT. 8 0 48 39 50400 12640 13742168 14689068 317389 309878 -9539 99806 942 2958 14050960 15101710 8272832 8448254 0 0 2217583 2307892 0 0 1062465 3338483 3926388 13828898 14682534 222062 419176 5930186 6189441 2045210 1971657 3884976 4217784 X MISSION OF MERCY OPERATES AS A DIVISION OF BETHESDA MINISTRIES (BETHESDA), A NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MISSION OF MERCY EXISTS TO EQUIP CHILDREN IN DEVELOPING NATIONS TO REACH THEIR GOD-GIVEN POTENTIAL BY CREATING OPPORTUNITIES FOR SPIRITUAL, PHYSICAL, SOCIAL, MENTAL AND EMOTIONAL DEVELOPMENT. OUTREACHES INCLUDE, BUT ARE NOT LIMITED TO, ELEMENTARY, SECONDARY AND VOCATIONAL EDUCATION, ORPHANAGES, MEDICAL PROJECTS, HEALTH CARE, FEEDING PROGRAMS, HOMES FOR BABIES WITH HIV AND OTHER CHRISTIAN MINISTRIES OF COMPASSION. false false 11628637 8442414 1208 SUPPORT OF VARIOUS CHRISTIAN MINISTRIES INCLUDING CHILD CARE, HEALTH CARE AND EDUCATIONAL PROGRAMS IN INDIA, BANGLADESH, CAMBODIA, DOMINICAN REPUBLIC, HONDURAS AND OTHER FOREIGN COUNTRIES. AN ESTIMATED 40,021 CHILDREN PER MONTH WERE SERVED THROUGH SPONSORSHIP PROGRAMS AND APPROXIMATELY 12,000 PEOPLE WERE SERVED PER DAY VIA FEEDING PROGRAMS. MEDICAL MERCY ALSO PROVIDED MEDICAL CARE TO 3,485 PATIENTS. 5840 5840 0 SUPPORT OF VARIOUS CHRISTIAN MINISTRIES AND OTHER 501(C)(3) ORGANIZATIONS LOCATED IN THE UNITED STATES. 336213 0 309878 HOME OFFICE BUILDING RENTED TO AFFILIATES (RELATED REVENUE ON PART VIII, LINE 2A). 11970690 true false false false true false false false true true false false false true false false true false true true true true false false false false true true true false false false false false false false false false false false false false true true true false false true 24 0 true 48 true true true false false false false false false false false false false false false X 8 0 true false false false false false false true true true false true true true true true true true true false AK AZ CA FL IL MD MN NH TN UT VA WA WV WI X NATHAN MERRILL 7194810100 15475 GLENEAGLE DR COLORADO SPRINGS CO 80921 X DANA RASIC 10.0 X X 0 255130 39515 NATHAN MERRILL 8.0 X X 0 156320 34442 MARK PLUIMER 40.0 X X 147824 0 29114 DAN VAGLE 3.0 X X 0 27378 13291 DON BEARD 5.0 X X 29023 0 4533 DALE TURNER 3.0 X X 0 21588 18798 DON MORGAN 2.0 X X 0 27400 9351 LYLE ARENT 2.0 X X 0 39567 7684 TOM WORKMAN 0.0 X 0 0 0 SEAN RICE 10.0 X 0 71904 21598 176847 599287 178326 1 false true false BLACKBAUD INC 2000 DANIEL ISLAND DRIVE CHARLESTON SC 29492 SOFTWARE PROGRAMMING 124913 ENDPOINT COMMUNICATIONS Inc 700 W 48TH AVE UNIT C DENVER CO 80216 FULFILLMENT 297735 2 363817 14325251 14689068 RENT REVENUE FROM AFFILIATES 900003 309878 259478 50400 309878 53443 53443 0 0 1750 1750 1750 1750 557249 92296 511271 91911 45978 385 46363 46363 0 0 0 OTHER REVENUE 900099 1208 1208 1208 15101710 260686 50400 101556 3726903 3726903 13001 13001 4708350 4708350 0 212749 0 212749 0 0 1707142 1035736 259998 411408 43861 29866 8452 5543 218916 137072 41583 40261 125224 71996 27898 25330 151907 19487 132420 0 17051 7969 9082 0 190560 16896 173664 0 0 0 1554 52 1502 0 824021 532015 69615 222391 115855 15862 323 99670 740589 343203 337645 59741 344529 222524 93688 28317 0 142373 142055 318 0 867094 669529 73791 123774 0 23014 18425 3614 975 0 0 398156 240300 130998 26858 18133 10234 7571 328 UNRELATED BUSINESS INC TAXES -318 0 -318 0 CLAIMS FUNDING 10119 5978 3242 899 INFORMATIONAL MATERIALS 71733 1630 53133 16970 MISCELLANEOUS 10018 1607 8411 0 14682534 11970690 1649379 1062465 918856 1497372 2359 0 89315 233976 61172 26657 5792513 2575863 3589866 3216650 1076903 1060428 150901 111259 38218 32685 2596 10414 5930186 6189441 377569 305480 0 500 1667641 1665677 2045210 1971657 X 2331757 2482053 1537544 1720056 15675 15675 3884976 4217784 5930186 6189441 X 419176 -86368 X false true true X false X 14386059 15180613 13314185 13742168 14689068 71312093 14386059 15180613 13314185 13742168 14689068 71312093 0 71312093 46378 32906 16234 9956 55193 160667 0 7530 7496 11871 11744 38641 71511401 1515443 0.99721 0.99084 X 3 3643 360 28716 true true 1553219 11658280 11475768 1735731 1247461 10822795 3384 10520421 1553219 2148409 9939890 780 10841618 1247461 0.00000 0.00900 0.99100 false false 40951 40951 3363331 1187721 2175610 257955 148107 109848 677142 460722 216420 1453134 779313 673821 3216650 0 INTERCOMPANY PAYABLES 1665677 1665677 15101710 14682534 419176 -82506 -3862 -86368 332808 15518439 -82506 140040 363057 420591 15097848 3862 3862 15101710 15185631 140040 363057 503097 14682534 14682534 PART V, LINE 4 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS MISSION OF MERCY'S ENDOWMENT FUNDS ARE HELD IN PERPETUITY AND INCOME FROM THEM IS AVAILABLE TO SUPPORT CHILD SPONSORSHIP FUNDING. THE TEMPORARILY RESTRICTED NET ASSETS ARE RESTRICTED FOR MISSION OF MERCY'S MINISTRY ACTIVITIES. PART X, LINE 2 UNCERTAIN TAX POSITIONS Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. PART XI, LINE 8 OTHER CHANGES TO NET ASSETS DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED 4,002 INCOME FROM CALLIE PHILLIPS TRUST K-1 (140) TOTAL 3,862 PART XII, LINE 2D OTHER REVENUE ON BOOKS NOT ON RETURN INTERCOMPANY CONTRIBUTIONS BETWEEN BETHESDA MINISTRIES AND MISSION OF MERCY PROPERLY ELIMINATED ON 990 187,500 INTERCOMPANY RENT BETWEEN BETHESDA MINISTRIES AND MISSION OF MERCY PROPERLY ELIMINATED ON 990 175,557 TOTAL 363,057 PART XII, LINE 4B OTHER REVENUE ON RETURN NOT ON BOOKS DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED 4,002 NET INCOME FROM CALLIE PHILLIPS TRUST K-1 (140) TOTAL 3,862 PART XIII, LINE 2D OTHER EXPENSE ON BOOKS NOT ON RETURN INTERCOMPANY CONTRIBUTIONS BETWEEN BETHESDA MINISTRIES AND MISSION OF MERCY PROPERLY ELIMINATED ON 990 187,500 INTERCOMPANY RENT BETWEEN BETHESDA MINISTRIES AND MISSION OF MERCY PROPERLY ELIMINATED ON 990 175,557 TOTAL 363,057 true Central America and the Caribbean 4 15 Program Services Childcare Ministries 414872 Central America and the Caribbean 0 0 Grantmaking 1827157 East Asia and the Pacific 0 0 Program Services Childcare Ministries 62044 East Asia and the Pacific 0 0 Grantmaking 1005899 Europe (Including Iceland and Greenland) 0 0 Program Services Childcare Ministries 11094 Europe (Including Iceland and Greenland) 0 0 Grantmaking 103284 Middle East and North Africa 0 0 Program Services Childcare Ministries 41461 Middle East and North Africa 0 0 Grantmaking 494048 North America 0 0 Program Services Childcare Ministries 139 South Asia 1 14 Program Services Childcare Ministries 403720 South Asia 0 0 Grantmaking 3114922 Sub-Saharan Africa 2 5 Program Services Childcare Ministries 405145 Sub-Saharan Africa 0 0 Grantmaking 1889610 Europe (Including Iceland and Greenland) 0 0 Fundraising 0 North America 0 0 Fundraising 0 Central America and the Caribbean 0 0 Investments 111259 7 34 7 34 9884654 9884654 X CHILDCARE Cent. America/Caribbean 8998 1767906 CASH, CHECK CHILDCARE East Asia/Pacific 400 67758 WIRE CHILDCARE Europe/Iceland/Greenland 600 89799 WIRE CHILDCARE South Asia 8504 1579687 WIRE CHILDCARE Sub-Saharan Africa 5993 1203200 WIRE false false false true false false Part I, Line 2 Procedures for monitoring the use of grant funds outside the US SPONSOR PROJECTS RECEIVING FUNDING ARE REQUIRED TO SUBMIT QUARTERLY DETAILED REVENUE AND EXPENSE REPORTS THAT DOCUMENT WHAT FUNDS WERE RECEIVED AND HOW THEY WERE USED. INTERNAL AUDITS OF THE SPONSOR PROJECTS ARE PERFORMED ON A ROTATING BASIS. Part I, Line 3 Offices, Employees, and Agents in Foreign Regions We use independent contractors to deliver certain program services. The independent contractors are not employees or agents of the organization. Part I, Line 3 Reporting of foreign grants SOME GRANTS ARE CARRIED THROUGH OTHER U.S. ORGANIZATIONS FOR THE BENEFIT OF SPECIFIC FOREIGN INDIVIDUALS AND ARE REPORTED ON SCHEDULE F, PART I, LINE 3, AS WELL AS ON SCHEDULE I, PART II, LINE 1. THE TOTAL AMOUNT OF THOSE GRANTS ARE 3,726,357. true ASSEMBLIES OF GOD WORLD MISSIONS 1445 BOONVILLE AVENUE SPRINGFIELD MO 65802 440577787 501(C)(3) 1840619 CHILDCARE NEW LIFE HOME AFRICA PO BOX 16778 GOLDEN CO 80402 200977545 501(C)(3) 125000 CARE FOR AIDS BABIES WORLD HOPE 500 S SEMORAN BLVD ORLANDO FL 32807 593108990 501(C)(3) 59205 CHILDCARE HEART OF MERCY INTERNATIONAL INC 1675 OLD ANTLERS WAY MONUMENT CO 80132 200451305 501(C)(3) 482570 CHILDCARE CALCUTTA MERCY MINISTRIES 3267 E 3300 S 131 Salt Lake City UT 84109 203432133 501(C)(3) 44888 FEEDING PROGRAMS CHILD EMPOWERMENT INTL 225 CROSSROADS BLVD 123 CARMEL CA 93923 383705279 501(C)(3) 704222 CHILDCARE CHILDREN'S CUP INTERNATIONAL RELIEF PO BOX 400 PRARIEVILLE LA 70769 421385361 501(C)(3) 463533 CHILDCARE WATER4 FOUNDATION PO BOX 63 OKLAHOMA CITY OK 73101 263260581 501(C)(3) 6320 WATER WELLS 8 0 CHILDCARE 1 13001 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. PART I, LINE 2 SPONSOR PROJECTS RECEIVING FUNDING ARE REQUIRED TO SUBMIT QUARTERLY DETAILED REVENUE AND EXPENSE REPORTS THAT DOCUMENT WHAT FUNDS WERE RECEIVED AND HOW THEY WERE UTILIZED. INTERNAL AUDITS OF THE SPONSOR PROJECTS ARE PERFORMED ON A ROTATING BASIS. X X true true X X X X false false false false false false false true false DANA RASIC 0 245353 0 5000 0 4777 0 9613 0 29902 0 294645 0 0 NATHAN MERRILL 0 142293 0 4500 0 9527 0 6300 0 28142 0 190762 0 0 MARK PLUIMER 137465 0 4500 0 5859 0 5965 0 23149 0 176938 0 0 0 PART I, LINE 1A Additional Information Regarding Compensation ALL SPOUSAL TRAVEL EXPENSES PAID BY THE ORGANIZATION MUST BE APPROVED BY THE CEO OR CFO WHO DETERMINE WHETHER THE EXPENSE WAS FOR A NECESSARY BUSINESS PURPOSE. EXPENSES INCURRED THAT ARE NOT DETERMINED TO BE NECESSARY BUSINESS EXPENSES ARE TAXABLE TO THE INDIVIDUAL AND INCLUDED IN THEIR TAXABLE COMPENSATION. DANA RASIC, NATHAN MERRILL, MARK PLUIMER, DAN VAGLE, DALE TURNER, AND LYLE ARENT RECEIVED TAXABLE SPOUSAL TRAVEL BENEFITS DURING THE YEAR. AS PART OF THE ORGANIZATION'S EFFORT TO ENCOURAGE AND PROMOTE HEALTHY LIFESTYLES FOR EMPLOYEES, THE ORGANIZATION REIMBURSES EMPLOYEES HALF OF THEIR MONTHLY HEALTH CLUB DUES UP TO A MAXIMUM OF $40 PER MONTH. THESE AMOUNTS ARE REPORTED AS TAXABLE COMPENSATION WHEN REIMBURSED. NATHAN MERRILL AND SEAN RICE RECEIVED HEALTH CLUB REIMBURSEMENTS DURING THE YEAR. PART I, LINE 7 NON-FIXED PAYMENTS THE ORGANIZATION PAYS BONUSES TO ITS OFFICERS, DIRECTORS, AND KEY EMPLOYEES FROM TIME TO TIME. THE FREQUENCY AND AMOUNT OF THE BONUSES ARE DETERMINED BY THE ADMINISTRATIVE COMMITTEE, CEO OR OTHER MANAGEMENT AND BASED ON FACTORS SUCH AS OVERALL JOB PERFORMANCE, SUBSTANTIAL EXTRA PROJECTS, ETC. THE ORGANIZATION DOES NOT HAVE ANY EMPLOYMENT CONTRACTS WHICH OBLIGATE THE PAYMENT OF BONUSES IN THE FUTURE. Part VI, Question 2 Family Relationships DAN VAGLE AND DALE TURNER ARE BROTHERS-IN-LAW. Business Relationships Dana Rasic, Nathan Merrill, Lyle Arent, Dale Turner, Daniel Vagle, and Sean Rice have a business relationship because they are directors or officers of the indirectly-owned subsidiary disclosed on Schedule R, Part IV. Part VI, Question 9 Names and Addresses Tom Workman 11404 Dodge Road, Ste 500 Omaha, NE 68154 Part VI, Question 11b Describe process to review 990 THE FORM 990 IS PREPARED BY A THIRD PARTY AND IS REVIEWED BY THE CFO AND CONTROLLER. THE FINAL VERSION OF THE FORM 990 IS DISTRIBUTED VIA EMAIL TO THE ORGANIZATION'S BOARD OF DIRECTORS FOR REVIEW AND COMMENTS OVER A THREE BUSINESS DAY PERIOD PRIOR TO FILING. MANAGEMENT ANSWERS ALL QUESTIONS AND INCORPORATES CHANGES, IF NECESSARY, INTO THE FORM 990 PRIOR TO FILING. AFTER THREE DAYS, THE REVIEW PERIOD IS CLOSED. Part VI, Question 12c Describe how conflict of interest policy is monitored & enforced CONFLICT OF INTEREST FORMS ARE COMPLETED ANNUALLY BY OFFICERS, DIRECTORS AND KEY EMPLOYEES AND ARE PRESENTED TO THE BOARD FOR APPROVAL. WHEN A POTENTIAL CONFLICT ARISES DURING THE YEAR, THE OFFICER, DIRECTOR OR KEY EMPLOYEE IS RESPONSIBLE FOR UPDATING THE CONFLICT OF INTEREST FORM AND THE REVISED FORM IS PROVIDED TO THE BOARD FOR APPROVAL. IF THERE ARE ANY CONFLICTS OF INTEREST APPROVED BY THE BOARD, THE INDIVIDUAL WITH THE CONFLICT IS PRECLUDED FROM PARTICIPATING IN ANY DISCUSSIONS OR DECISIONS RELATED TO THE TRANSACTION. Part VI, Question 15a Describe process for determining compensation THE ORGANIZATION UTILIZES THE SERVICES OF DELPHI CONSULTING OR PAYSCALE TO PERFORM INDEPENDENT COMPENSATION STUDIES FOR ALL OFFICERS AND KEY EMPLOYEES. THE LAST STUDY OF ALL POSITIONS WAS PERFORMED IN AUGUST 2009 AND THE RESULTS WERE PROVIDED TO THE ADMINISTRATIVE COMMITTEE OF THE BOARD FOR THEIR REVIEW AND APPROVAL. THE ADMINISTRATIVE COMMITTEE RETAINS MINUTES/NOTES AND THE MARKET ANALYSIS DATA WHICH SUPPORT ITS COMPENSATION DECISIONS. ADDITIONALLY, THE CEO'S COMPENSATION RECOMMENDATION IS REQUIRED TO BE APPROVED BY THE BOARD OF DIRECTORS. Part VI, Question 15b Describe process for determining compensation THE ORGANIZATION UTILIZES THE SERVICES OF DELPHI CONSULTING OR PAYSCALE TO PERFORM INDEPENDENT COMPENSATION STUDIES FOR ALL OFFICERS AND KEY EMPLOYEES. THE LAST FULL STUDY WAS PERFORMED IN AUGUST 2009 AND THE RESULTS WERE PROVIDED TO THE ADMINISTRATIVE COMMITTEE OF THE BOARD FOR THEIR REVIEW AND APPROVAL. THE ADMINISTRATIVE COMMITTEE RETAINS MINUTES/NOTES AND THE MARKET ANALYSIS DATA WHICH SUPPORT ITS COMPENSATION DECISIONS. Part VI, Question 19 Describe how documents are made available to the public THE AUDITED FINANCIAL STATEMENTS OF MISSION OF MERCY ARE AVAILABLE VIA ITS WEBSITE. THE CONSOLIDATED AUDIT, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. Part VII Officer and Director Compensation Many of the officers and directors provide services to affiliated organizations. The hours shown are specific to this organization but the compensation is total compensation for services provided to all of the affiliated organizations. Part XI, Line 5 Other Changes in Net Assets UNREALIZED LOSS (82,506) DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED (4,002) INCOME FROM CALLIE PHILLIPS TRUST K-1 140 TOTAL (86,368) HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DANA RASIC TITLE:CEO, DIRECTOR HOURS:50 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:NATHAN MERRILL TITLE:CFO, TREASURER, DIRECTOR HOURS:42 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARK PLUIMER TITLE:MOM PRESIDENT, DIRECTOR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAN VAGLE TITLE:SECRETARY, DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DALE TURNER TITLE:VP, DIRECTOR HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DON MORGAN TITLE:VP, DIRECTOR HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:LYLE ARENT TITLE:VP, DIRECTOR HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SEAN RICE TITLE:ASST SEC DIR RISK MGT/CORP SVC HOURS:30 BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841087692 SUPPORT ORG NE 501(C)(3) LN11 TYPE I NA BETHESDA FDN DBA BETHESDA SNR LIVING COM 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 470497753 SENIOR LIVING NE 501(C)(3) LINE 9 NA BETHESDA CHRISTIAN BROADCASTING 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841162754 CHRIST. RADIO NE 501(C)(3) LINE 9 NA THE POSITIVE RADIO NETWORK INC 15475 GLENEAGLE DR COLORADO SPRINGS CO 80921 222533883 CHRIST. RADIO NE 501(C)(3) LINE 7 NA BSLC II 15475 GLENEAGLE DR COLORADO SPRINGS CO 80921 452666295 SENIOR LIVING NE 501(c)(3) LINE 9 na BETHESDA REAL ESTATE COMPANY 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841133889 REAL ESTATE LEASE CO NA C MISSION OF MERCY TRUST 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841469496 CHARITABLE TRUST CO NA T 0 134 1.00000 true false true false true false false false false false false true false false true true false false BETHESDA ASSOCIATES A 203061 BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM A 56417 BETHESDA REAL ESTATE COMPANY A 50400 BETHESDA ASSOCIATES C 115422 BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM C 250600 BETHESDA ASSOCIATES E 1576515 BETHESDA ASSOCIATES L 539176 BETHESDA ASSOCIATES O 291248 BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM O 507093 BETHESDA ASSOCIATES P 212232 BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM P 65704