2020-11-13T11:57:32-06:00 2019-12-31 381357951 PLANTE & MORAN PLLC 2601 CAMBRIDGE CT STE 500 AUBURN HILLS MI 48326 990 2019-01-01 381405282 BETHANY CHRISTIAN SERVICES BETH 6162247610 901 EASTERN AVE NE GRAND RAPIDS MI 49503 SCOTT DEVRIES CHIEF FINANCIAL OFFICER 6162247610 2020-11-12 1 LISA FORT P00223532 2483757100 2020-11-12 2019 2022-09-23 18:48:47Z CHRISTOPHER J PALUSKY 901 EASTERN AVE NE GRAND RAPIDS MI 49503 38321137 0 X WWW.BETHANY.ORG X 1944 MI BETHANY CHRISTIAN SERVICES PROVIDES SOCIAL SERVICES FOR CHILDREN AND FAMILIES THROUGH PROGRAMS INCLUDING FOSTER CARE, REFUGEE AND IMMIGRANT SERVICES, DOMESTIC INFANT ADOPTION, INTERNATIONAL ADOPTION, AND COUNSELING. 10 10 141 185 0 0 5275564 3180097 14020212 15216603 1343133 1185688 94681 94310 20733590 19676698 451041 484952 0 0 10605580 11642945 858344 584857 4075339 6773037 6786300 18688002 19499054 2045588 177644 49541236 61021613 13293172 20247211 36248064 40774402 X BETHANY CHRISTIAN SERVICES DEMONSTRATES THE LOVE AND COMPASSION OF JESUS CHRIST BY PROTECTING CHILDREN, EMPOWERING YOUTH, AND STRENGTHENING FAMILIES THROUGH QUALITY SOCIAL SERVICES. 0 0 638788 400797 BETHANY CHRISTIAN SERVICES COORDINATES A SPONSORSHIP PROGRAM WHEREBY FAMILIES IN ALBANIA, ETHIOPIA, HAITI, SOUTH KOREA, AND GUATEMALA RECEIVE ASSISTANCE THANKS TO FUNDS DONATED FROM PERSONS IN THE US. THIS ASSISTANCE IS FOR PEOPLE WHO ARE LIVING IN POVERTY AND DESTITUTE SITUATIONS, AND PROVIDES BASIC LIVING NEEDS SO THEY CAN DEVELOP STABILITY IN THEIR LIVES. FUNDS RECEIVED IN THE OPERATION OF THIS PROGRAM ARE CONTRIBUTIONS AND AS SUCH ARE REPORTED ON PAGE 9, PART VII LINE 1F. 15216603 INFORMATION IN THIS RETURN IS DERIVED FROM THE RESULTS OF THE NATIONAL OFFICE OF BETHANY CHRISTIAN SERVICES. THE NATIONAL OFFICE SERVES THE ADMINISTRATIVE AND PROGRAM SUPPORT NEEDS OF APPROXIMATELY 110 SERVICE LOCATIONS IN 36 STATES. SERVICES PROVIDED FOR LOCATIONS THROUGHOUT THE US INCLUDE: ADMINISTRATION, HUMAN RESOURCES, FINANCE AND ACCOUNTING, INFORMATION TECHNOLOGY, STAFF DEVELOPMENT, MARKETING, DONOR ENGAGEMENT, AND QUALITY ASSURANCE. REVENUE REPORTED HERE IS THE COST OF THE NATIONAL OFFICE SERVCIES THAT ARE ALLOCATED TO EACH BETHANY CHRISTIAN SERVICES BRANCH LOCATION. THE DIRECT SERVICE ACTIVITIES OF THE BRANCH OFFICES OF BETHANY CHRISTIAN SERVICES ARE REPORTED ON A SEPARATELY FILED IRS GROUP FORM 990. ACTIVITIES OF THE BRANCHES CONSIST OF A WIDE VARIETY OF SOCIAL SERVICE PROGRAMS THAT BENEFIT CHILDREN AND FAMILIES, INCLUDING: FOSTER CARE, REFUGEE AND IMMIGRANT SERVICES, DOMESTIC INFANT ADOPTION, INTERNATIONAL ADOPTION, OLDER CHILD ADOPTION, COUNSELING, FAMILY PRESERVATION, AND YOUTH SERVICES. 84155 84155 THE ORGANIZATION MAINTAINS A DONOR SUPPORTED ASSISTANCE FUND CALLED CARING CONNECTION, THE PURPOSE OF WHICH IS TO MAKE GRANTS TO ELIGIBLE FAMILIES WHO ADOPT CHILDREN WITH SPECIAL PLACEMENT NEEDS. THE ORGANIZATION HAS A COMMITTEE OF STAFF MEMBERS WHO REVIEW EACH APPLICATION FOR SUPPORT AND AWARD GRANTS BASED ON THE MERITS OF EACH APPLICATION AND THE AMOUNT OF FUNDS AVAILABLE TO BE DISBURSED. NOT ALL FAMILIES WHO APPLY RECEIVE ASSISTANCE. THE COMMITTEE MEETS REGULARLY THROUGHOUT THE YEAR TO REVIEW THE APPLICANTS ADOPTION STORY AND THE NEEDS OF THE CHILD THEY ARE ADOPTING. 94333 SALES OF RESOURCE AND EDUCATIONAL MATERIALS ON TOPICS COVERING ADOPTION, FOSTER CARE AND CHILD WELFARE TO CHURCHES AND OTHER INTERESTED PARTIES. 94333 722943 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 695 0 1 141 1 0 1 HA GH CO ET 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 0 0 AZ CA HI KS ME NM OH OK UT MI X SCOTT D DEVRIES CFO 6162247610 901 EASTERN AVE NE GRAND RAPIDS MI 49503 CHRISTOPHER PALUSKY PRESIDENT/CEO 45.00 0.00 X 227972 0 21060 TAMMY KELLEY SVP HUMAN RESOURCES 45.00 0.00 X 149965 0 17232 SCOTT DEVRIES CHIEF FINANCIAL OFFICER 45.00 0.00 X 143508 0 26577 PETER KNIBBE SVP OF DONOR ENGAGEMENT 45.00 0.00 X 145726 0 15343 GEORGE TYNDALL SVP OF OPERATIONS 45.00 0.00 X 134000 0 25889 MICHAEL BRUXVOORT VP OF INFORMATION TECHNOLOGY 45.00 0.00 X 131760 0 13977 EDWARD SULLIVAN JR SR. DIRECTOR OF DONOR ENGAGEMENT 45.00 0.00 X 122914 0 12521 OVIDIO ALFARO CHIEF OPERATING OFFICER - FORMER 0.00 0.00 X 126420 0 0 DANIEL RINK BOARD CHAIR 2.00 0.00 X X 0 0 0 LORI HOCKEMA VICE CHAIR 2.00 0.00 X X 0 0 0 MARK AUGUSTYN TREASURER 2.00 0.00 X X 0 0 0 LARRY HERRING SECRETARY 2.00 0.00 X 0 0 0 JOEL RAHN BOARD MEMBER AT LARGE 2.00 0.00 X 0 0 0 MARBEN BLAND BOARD MEMBER 2.00 0.00 X 0 0 0 BRIAN BRITTON BOARD MEMBER 2.00 0.00 X 0 0 0 MICHAEL WEAR BOARD MEMBER 2.00 0.00 X 0 0 0 SUSANNE JORDAN BOARD MEMBER 2.00 0.00 X 0 0 0 PETER KRASLAWSKY BOARD MEMBER 2.00 0.00 X 0 0 0 TROY CUMMINGS BOARD MEMBER - PART YEAR 2.00 0.00 X 0 0 0 TED SULLIVAN BOARD MEMBER - PART YEAR 2.00 0.00 X 0 0 0 KARLA WILLIAMS BOARD MEMBER - PART YEAR 2.00 0.00 X 0 0 0 1182265 0 132599 9 1 1 0 GDK CONSTRUCTION COMPANY 12 WEST 8TH ST HOLLAND MI 49423 CONSTRUCTION & CONSTRUCTION MNGMT 2721341 BLUE NORTH STRATEGIES INC 123 WOOLWICH ST GUELPH ONTARIO CA FUNDRAISING CONSULTING 1026086 BAAS CREATIVE LLC 822 CHERRY ST GRAND RAPIDS MI 49506 BRAND DEVELOPMENT CONSULTING 415136 WARNER NORCROSS & JUDD LLP 1500 WARNER BUILDING GRAND RAPIDS MI 49503 LEGAL SERVICES 331079 ULTIMATE SOFTWARE GROUP 2000 ULTIMATE WAY WESTON FL 33326 PAYROLL AND HUMAN RESOURCES SERVICES 226647 8 3180097 3180097 SHARED SERVICE FEES 624100 15216603 15216603 15216603 919294 919294 300 323 -23 -23 -23 18142654 767856 18135528 508588 7126 259268 266394 266394 EDUCATIONAL AND RESOURCE MATERIAL 624100 80493 80493 13840 13840 94333 19676698 15310936 0 1185665 84155 84155 400797 400797 421077 421077 8934944 96127 6908051 1930766 453323 5871 375308 72144 1153261 20734 855138 277389 680340 6999 531843 141498 957186 4441 863644 89101 257214 253266 3948 44650 44650 66000 66000 584857 584857 78179 78179 916154 875756 40398 1127799 14017 549787 563995 114733 2326 59244 53163 458756 2244 388864 67648 677931 716 545952 131263 292810 264034 28776 140010 134051 5959 917441 81624 805304 30513 3084 3084 DUES AND MEMBERSHIPS 98502 85621 12881 MAINTENANCE SERVICES 24114 18105 6009 611737 2892 573814 35031 19499054 722943 14700772 4075339 3772707 3510498 150076 1118534 1301 0 141050 754901 34579599 12051679 16298857 22527920 28958055 32913104 219190 196656 49541236 61021613 6233912 9623176 12000 11485 4445448 8877302 1500000 1500000 1101812 235248 13293172 20247211 X 33382120 37674719 2865944 3099683 36248064 40774402 49541236 61021613 177644 4348694 0 X X 0 1 X 1 1 1 X 504134 1398678 2013820 5275564 3180097 12372293 504134 1398678 2013820 5275564 3180097 12372293 3691014 8681279 895488 993844 1274520 1380454 919594 5463900 149380 244787 394167 18230360 66624633 0.47620 0.65050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 66000 0 0 0 66000 0 PART II-B, LINE 1: BETHANY UTILIZES THE SERVICES OF POTOMAC STRATEGIC DEVELOPMENT TO PROVIDE SOLUTIONS TO COMPLEX CHALLENGES IN DEVELOPMENT, MARKETING, ADVOCACY, FEDERAL FUNDING, REGULATORY AFFAIRS, COMMUNICATIONS AND BUSINESS DEVELOPMENT. 0 18162930 230889 3214134 658617 20949336 20281675 617177 -1569423 1166499 18162930 18879654 128110 2439801 1165890 20281675 17822911 236638 1780746 960641 18879654 18605832 424136 -342806 864251 17822911 0.96450 0.00920 0.02630 0 0 3302540 3302540 24442867 8582970 15859897 4646022 3468709 1177313 2188170 2188170 22527920 ANNUITIES PAYABLE 235248 235248 1 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 4 45 PROGRAM SERVICES FAMILY PRESERVATION AND EMPOWERMENT 212935 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 3 22 PROGRAM SERVICES FAMILY PRESERVATION AND EMPOWERMENT 132045 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 SPONSORSHIP GRANTS SPONSORSHIP GRANTS 35810 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 SPONSORSHIP GRANTS SPONSORSHIP GRANTS 20008 7 67 0 0 7 67 400798 0 400798 CHILD AND FAMILY SPONSORSHIP SUB-SAHARAN AFRICA 205 212935 FOOD, CLOTHING, MEDICAL BOOK CHILD AND FAMILY SPONSORSHIP CENTRAL AMERICA AND THE CARIBBEAN 49 132045 FOOD, CLOTHING, MEDICAL BOOK CHILD AND FAMILY SPONSORSHIP EUROPE (INCLUDING ICELAND & GREENLAND) 15 35810 FOOD, CLOTHING, MEDICAL BOOK CHILD AND FAMILY SPONSORSHIP SOUTH ASIA 62 20008 FOOD, CLOTHING, MEDICAL BOOK 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I LINE 2 BETHANY CHRISTIAN SERVICES MONITORS GRANTS AWARDED TO FAMILIES IN FOREIGN COUNTRIES THROUGH THE USE OF INTERNALLY PREPARED MONTHLY FINANCIAL REPORTS WHICH TRACK THE RESULTS OF ASSISTANCE GRANTED TO FAMILIES. SUCH ACTIVITIES AND REPORTS ARE PART OF A FAMILY SPONSORSHIP PROGRAM THAT IS ADMINISTERED AND ACCOUNTED FOR SEPARATELY FROM ALL OTHER OPERATIONS. BETHANY CHRISTIAN SERVICES AND THE THE INDIVIDUAL DONORS RECEIVE REGULAR WRITTEN UPDATES AS TO THE IMPACT THAT THE GRANTS HAVE MADE. X X X X X X X 1 BLUE NORTH LLC 123 WOOLWICH ST GUELPH ONTARIO CA FUNDRASING CONSULTING; PRINTING AND MAILING OF FUNDRAISING M 0 0 501004 0 MONEY FOR MINISTRY LLC PO BOX 35 LOWELL MI 49331 LEGACY GIVING CONSULTING 0 0 36497 0 MINISTRY SYNC 2010 OLD MISSION RD NEW SMYRNA BEACH FL 32168 FUNDRAISING EVENT MANAGEMENT 0 0 29906 0 FREEWILL CO 322 8TH AVE NEW YORK NY 10001 FUNDRAISING WEBSITE DESIGN 0 0 17450 0 584857 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY 1 ADOPTION ASSISTANCE 37 84155 BOOK REDUCTION OF ADOPTION FEES PART I, LINE 2: BETHANY MAINTAINS A DONOR SUPPORTED ASSISTANCE FUND CALLED CARING CONNECTION. THE PURPOSE OF THE FUND IS TO MAKE GRANTS TO ELIGIBLE FAMILIES WHO ADOPT CHILDREN WITH SPECIAL PLACEMENT NEEDS. BETHANY HAS A COMMITTEE OF STAFF MEMBERS WHO REVIEW EACH APPLICATION FOR SUPPORT AND AWARD GRANTS BASED ON THE MERITS OF EACH APPLICATION AND THE AMOUNT OF FUNDING AVAILABLE TO BE DISBURSED. NOT ALL FAMILIES WHO APPLY QUALIFY FOR ASSISTANCE. THE COMMITTEE MEETS REGULARLY THROUGHOUT THE YEAR AND REVIEWS THE APPLICANTS ADOPTION STORY AND THE NEEDS OF THE CHILDREN BEING ADOPTED. X X X 1 0 0 0 0 0 0 0 0 CHRISTOPHER PALUSKY PRESIDENT/CEO 227972 0 0 0 0 0 0 0 21060 0 249032 0 0 0 TAMMY KELLEY SVP HUMAN RESOURCES 149965 0 0 0 0 0 0 0 17232 0 167197 0 0 0 SCOTT DEVRIES CHIEF FINANCIAL OFFICER 143508 0 0 0 0 0 0 0 26577 0 170085 0 0 0 PETER KNIBBE SVP OF DONOR ENGAGEMENT 76795 0 0 0 68931 0 0 0 15343 0 161069 0 0 0 GEORGE TYNDALL SVP OF OPERATIONS 134000 0 0 0 0 0 0 0 25889 0 159889 0 0 0 OVIDIO ALFARO CHIEF OPERATING OFFICER - FORMER 0 0 0 0 126420 0 0 0 0 0 126420 0 0 0 PART I, LINE 4A IN OCTOBER 2018 THE ORGANIZATION ENTERED INTO A SEVERANCE AGREEMENT WITH THE CHIEF OPERATING OFFICER, OVIDIO ALFREDO AND MADE PAYMENTS OF $126,420 IN 2019. IN JUNE 2019 THE ORGANIZATION ENTERED INTO A SEVERANCE AGREEMENT WITH SVP OF DONOR ENGAGEMENT, PETER KNIBBE, AND MADE PAYMENTS OF $68,931 IN 2019. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD. THE FINANCE COMMITTTEE IS COMPRISED OF THE NATIONAL BOARD CHAIR, NATIONAL BOARD TREASURER, AND TWO OTHER NATIONAL BOARD MEMBERS 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 INTERESTS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. DIRECTORS MAY DELIVER WRITTEN NOTICE TO ALL 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 A FORMAL REVIEW OF THE CEO'S 2019 PERFORMANCE WAS COMPLETED BY THE NATIONAL BOARD OF THE ORGANIZATION IN APRIL 2020 AND DOCUMENTED BY A SIGNED COPY OF THE EVALUATION AND APPROVAL FROM THE NATIONAL BOARD IN SETTING THE CEO'S SALARY. THE SALARY OF BETHANY'S CEO WAS COMPARED AGAINST A POOL OF 19 OTHER SIMILAR ORGANIZATIONS FROM AROUND THE COUNTRY AND IS WITHIN 1% OF THE GRAND RAPIDS MARKET MIDPOINT. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF THE ORGANIZATION. PART XII, LINE 2C THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. BETHANY CHRISTIAN SERVICES INC 901 EASTERN AVE NE GRAND RAPIDS MI 49503 382822017 SOCIAL SERVICES MI 501(C)(3) LINE 7 N/A 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 BETHANY CHRISTIAN SERVICES - GROUP Q 15216603 ACTUAL COST