2022-11-07T19:04:31-06:00 2021-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2021-01-01 363668497 CHURCH OF THE BRETHREN BENEFIT TRUST INC CHUR 8476950200 1505 DUNDEE AVENUE ELGIN IL 60120 JOHN MCGOUGH CHIEF FINANCIAL OFFICER 8477425100 2022-11-07 1 JOHN MCGOUGH 999009999 PAUL DOETSCH P01450352 3123680500 2022-11-01 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JOHN MCGOUGH 1505 DUNDEE AVENUE ELGIN IL 60120 612487049 0 X WWW.BRETHRENBENEFITTRUST.ORG X 1989 IL CHURCH OF THE BRETHREN BENEFIT TRUST HAS A STATED PURPOSE TO SUPPORT THE FINANCIAL WELL-BEING OF THE CHURCH OF THE BRETHREN AND OTHER PERSONS AND GROUPS THAT SHARE SIMILAR VALUES BY OFFERING PROGRAMS THAT PROVIDE RETIREMENT, MEDICAL AND FINANCIAL AID BENEFITS TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCHES AND CHURCH RELATED AGENCIES. 11 11 40 11 0 0 6746 580579 11061482 11416302 19525913 37846910 700980 850374 31295121 50694165 508739 537853 24120459 24756851 3110990 3275464 0 0 0 2987306 3455095 30727494 32025263 567627 18668902 463939218 509755287 4030820 3248141 459908398 506507146 X CHURCH OF THE BRETHREN BENEFIT TRUST HAS A STATED PURPOSE TO SUPPORT THE FINANCIAL WELL-BEING OF THE CHURCH OF THE BRETHREN AND OTHER PERSONS AND GROUPS THAT SHARE SIMILAR VALUES BY OFFERING PROGRAMS THAT PROVIDE RETIREMENT AND MEDICAL BENEFITS TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCHES AND CHURCH RELATED AGENCIES. 0 0 26035256 7797581 PROVIDES RETIREMENT BENEFITS FOR ORDAINED AND LAY PASTORS AND CHURCH WORKERS, AND EMPLOYEES OF CONGREGATIONS, DISTRICTS, CAMPS, AGENCIES, AND AFFILIATED ORGANIZATIONS OF THE CHURCH OF THE BRETHREN AND OF OTHER LIKE-MINDED DENOMINATIONS AND GROUPS. 2400134 3415245 PROVIDE MEDICAL, DENTAL, VISION, LONG TERM DISABILITY AND LIFE INSURANCE TO ORDAINED AND LAY PASTORS AND EMPLOYEES OF CONGREGATIONS, DISTRICTS, CAMPS, AGENCIES, AND AFFILIATED ORGANIZATIONS OF THE CHURCH OF THE BRETHREN AND OF OTHER LIKE-MINDED DENOMINATIONS AND GROUPS. 485853 485853 203476 CHURCH WORKERS ASSISTANCE PLAN - PROVIDES FINANCIAL AID AND EMERGENCY ASSISTANCE TO CHURCH OF THE BRETHREN PASTORS AND EMPLOYEES OF CONGREGATIONS, DISTRICTS, AND CAMPS WHO MEET TENURE REQUIREMENTS. 52000 52000 TO PROVIDE GRANTS TO PLAN SPONSORS WHOSE EMPLOYEES HAVE SERVED IN A CARE CAPACITY DURING THE COVID-19 PANDEMIC. 52000 52000 28973243 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 1 100 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X JOHN MCGOUGH 8476950200 1505 DUNDEE AVENUE ELGIN IL 60120 AUDREY MYER BOARD MEMBER 1.00 1.00 X 0 0 0 DAVID SHISSLER BOARD MEMBER 1.00 1.00 X 0 0 0 DENNIS KINGERY BOARD MEMBER 1.00 1.00 X 0 0 0 DONNA RHODES CHAIR 1.00 1.00 X 0 0 0 EUNICE CULP BOARD MEMBER 1.00 1.00 X 0 0 0 JERRY PATTERSON BOARD MEMBER 1.00 1.00 X 0 0 0 KEVIN KESSLER VICE CHAIR 1.00 1.00 X 0 0 0 RON GEBHARDTSBAUER BOARD MEMBER 1.00 1.00 X 0 0 0 RUSS MATTESON BOARD MEMBER 1.00 1.00 X 0 0 0 SARA BRENNEMAN BOARD MEMBER 1.00 1.00 X 0 0 0 SHELLEY KONTRA BOARD MEMBER 1.00 1.00 X 0 0 0 WAYNE SCOTT VICE CHAIR 1.00 1.00 X 0 0 0 SARA DAVIS BOARD MEMBER 1.00 1.00 X 0 0 0 JAN FAHS BOARD MEMBER 1.00 1.00 X 0 0 0 DONNA MARCH BOARD MEMBER 1.00 1.00 X 0 0 0 JOHN MCGOUGH TREASURER/CFO 20.00 20.00 X 130058 0 51486 LYNNAE RODEFFER VICE PRESIDENT 40.00 1.00 X 114912 0 28353 MICHELLE KILBOURNE SECRETARY 30.00 10.00 X 96772 0 24114 NEVIN DULABAUM PRESIDENT 20.00 20.00 X 188961 0 67166 SCOTT DOUGLAS VICE PRESIDENT 40.00 1.00 X 124037 0 29841 STEVE MASON FOUNDATION DIRECTOR 5.00 35.00 X 120610 0 37154 775350 0 238114 5 0 1 0 NORTHWEST PLAN SERVICES INC PO BOX 1931 TACOMA WA 98401 PENSION PLAN RECORDKEEPER 367884 KAYNE ANDERSON RUDNICK INVESTMENT MANAGE 1800 AVENUE OF THE STARS 2ND FLOOR LOS ANGELES CA 90067 INVESTMENT MANAGEMENT 356888 BOSTON TRUST WALDEN ONE BEACON STREET 33RD FLOOR BOSTON MA 02108 INVESTMENT MANAGEMENT 278305 BOSTON COMMON ASSET MANAGEMENT 200 STATE STREET 7TH FLOOR BOSTON MA 02109 INVESTMENT MANAGEMENT 217362 COLUMBIA THREADNEEDLE INVESTMENTS 71 S WACKER DRIVE SUITE 2500 CHICAGO IL 60606 INVESTMENT MANAGEMENT 190704 6 573124 7455 580579 PENSION CONTRIBUTIONS 525100 7797581 7797581 INSURANCE PREMIUMS 525100 3415245 3415245 CWAP CONTRIBUTIONS 525100 203476 203476 11416302 8714632 8714632 590925162 561792884 29132278 29132278 29132278 SHARED ADMINISTRATIVE EXPENSES AL 900099 756819 756819 CHANGE IN POSTRETIREMENT BENEFIT 900099 93197 93197 MISCELLANEOUS REVENUE 900099 358 358 850374 50694165 11416302 0 38697284 52000 52000 485853 485853 24756851 24756851 855700 297143 558557 1487790 458103 1029687 164834 53870 110964 620395 271215 349180 146745 53107 93638 88533 78754 9779 64182 64182 1691727 1691727 829733 696257 133476 13501 13501 169728 50973 118755 65882 65882 104217 104217 10091 1924 8167 14272 8113 6159 29170 29170 334602 334602 MISCELLANEOUS 39457 17353 22104 32025263 28973243 3052020 0 2962496 2744321 7116405 29023526 708666 755862 360635 391573 625352 563254 80639 62098 424429733 443933107 27954970 32602645 325674 242155 463939218 509755287 634173 613515 573124 2823523 2634626 4030820 3248141 X 459908398 506507146 459908398 506507146 463939218 509755287 18668902 27929846 0 X X 0 1 X 1 0 X X 1 CHURCH OF THE BRETHREN 366108275 1 1 31175247 0 1 31175247 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 625352 563254 62098 62098 COMMINGLED INVESTMENT FUNDS 32602645 F 32602645 MEDICAL AND DISABILITY CLAIMS PAYABLE 460764 POST RETIREMENT BENEFIT OBLIGATIONS 2170385 DUE TO RELATED PARTY 3477 2634626 X 80218052 27929846 4135784 32065630 48152422 1691727 850016 2541743 50694165 33712501 4135784 4135784 29576717 1691727 756819 2448546 32025263 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION 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 TAX AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION ADMINISTRATION FEES CHARGED TO PARTICIPANT ACCOUNTS - NET ON FS 4,135,784. PART XI, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED SHARED ADMINISTRATIVE EXPENSES FROM BRETHREN FOUNDATION NET ON FS 756,819. CHANGE IN POST RETIREMENT RESERVE 93,197. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION ADMINISTRATION FEES CHARGED TO PARTICIPANT ACCOUNTS - NET ON FS 4,135,784. PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED SHARED ADMINISTRATIVE EXPENSES FROM BRETHREN FOUNDATION NET ON FS 756,819. 1 CROSS KEYS VILLAGE 2990 CARLISLE PIKE NEW OXFORD PA 17350 231409664 10000 0 HARDSHIP GRANT BRETHREN RETIREMENT COMMUNITY 750 CHESTNUT ST GREENVILLE OH 453311397 344431168 10000 0 HARDSHIP GRANT VILLAGE AT MORRISON'S COVE 429 S MARKET ST MARTINSBURG PA 16662 231381403 10000 0 HARDSHIP GRANT TIMBERCREST SENIOR LIVING 2201 EAST STREET NORTH MANCHESTER IN 46962 350960298 10000 0 HARDSHIP GRANT PINECREST COMMUNITY 414 S WESLEY AVENUE MT MORRIS IL 61054 362181961 10000 0 HARDSHIP GRANT 0 5 CHURCH WORKERS ASSISTANCE PROGRAM (CWAP) GRANTS 41 274066 BOOK VALUE NOT APPLICABLE CHURCH WORKERS ASSISTANCE PROGRAM (CWAP) COVID GRANTS 42 211787 BOOK VALUE NOT APPLICABLE PART I, LINE 2: THE BENEFITS TEAM WITHIN THE ORGANIZATION IS RESPONSIBLE FOR MAINTAINING THE CWAP GRANT POLICIES AS WELL AS REVIEWING AND APPROVING THE APPLICATION FOR CWAP GRANTS THAT ARE RECEIVED. X 0 0 0 0 0 0 0 0 0 NEVIN DULABAUM PRESIDENT 188961 0 0 0 0 0 24978 0 42188 0 256127 0 0 0 JOHN MCGOUGH TREASURER/CFO 130058 0 0 0 0 0 15218 0 36268 0 181544 0 0 0 STEVE MASON FOUNDATION DIRECTOR 120610 0 0 0 0 0 13930 0 23224 0 157764 0 0 0 SCOTT DOUGLAS VICE PRESIDENT 124037 0 0 0 0 0 13292 0 16549 0 153878 0 0 0 BRETHREN FOUNDATION FUNDS INC AFFILIATED ORGANIZATION 131206 BRETHREN BENEFIT TRUST, INC. HOLDS INVESTMENTS WITH BRETHREN FOUNDATION FUNDS, INC. AND PAYS FEES FOR THE MANAGEMENT OF THESE INVESTMENTS. 0 FORM 990, PART VI, SECTION A, LINE 7A ANNUAL CONFERENCE DELEGATES HAVE THE AUTHORITY TO ELECT OR APPOINT BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE BUDGET AND AUDIT REVIEW COMMITTEE REVIEWS THE FORM 990 ON BEHALF OF THE ENTIRE BOARD PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN OFF ON THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE PRESIDENT IS REVIEWED ON AN ANNUAL BASIS BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS, THROUGH ITS BUDGET AND AUDIT REVIEW COMMITTEE, ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. FORM 990, PART VII, LINE 1A, COLUMN B THE OFFICERS OF THE ORGANIZATION ARE ALSO THE OFFICERS OF THE RELATED PARTIES IDENTIFIED IN SCHEDULE R, PART II. ALTHOUGH THE OFFICERS ARE NOT COMPENSATED BY THESE ORGANIZATIONS, A GOOD FAITH ESTIMATE HAS BEEN PROVIDED IN FORM 990, PART VII, LINE 1A, COLUMN B OF THE AVERAGE TIME DEDICATED TO THE RELATED PARTIES OF THE FILING ORGANIZATION. BRETHREN FOUNDATION INC 1505 DUNDEE AVENUE ELGIN IL 60120 363717013 PROVIDES INVESTMENT MANAGEMENT AND DEFERRED GIFTS SERVICING TO MEMBERS IL 501(C)(3) 509(A)(3) NOT APPLICABLE 0 CHURCH OF THE BRETHREN 1505 DUNDEE AVENUE ELGIN IL 60120 366108275 AN ANABAPTIST, PIETIST, PROTESTANT CHURCH IL 501(C)(3) 509(A)(1) NOT APPLICABLE 0 BRETHREN FOUNDATION FUNDS INC 1505 DUNDEE AVENUE ELGIN IL 60120 462390616 PROVIDES INVESTMENT MANAGEMENT SERVICING TO MEMBERS IL 501(C)(3) 509(A)(3) BRETHREN FOUNDATION INC 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 0 1 0 0