2020-07-10T11:46:14-05:00 2019-09-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2018-10-01 841087689 Bethesda Ministries BETH 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 Scott Todd President 7194810100 2020-07-10 1 Ted R Batson Jr P00721951 7195286225 139.146.132.42 2020-07-10 12:46:06 ED P E48E2352A8D16ED90A4381E28D4742A148F2143B E2DCA20D24CC40C2AA6C5669FF784BAD6BC751B6 2018 2021-01-29 14:40:06Z OneChild Scott Todd 15475 Gleneagle Drive Colorado Springs CO 80921 18636326 0 X www.onechild.org X 1988 NE OneChild equips children in developing nations to reach their God given potential. 7 6 69 60 0 0 17201511 18380248 0 0 52626 73269 0 -9573 17254137 18443944 8723164 9619621 0 0 3745632 4210447 0 0 2899200 4806648 5486675 17275444 19316743 -21307 -872799 3882689 3304082 467463 747594 3415226 2556488 Bethesda Ministries d.b.a OneChild exists to bring hope, truth, life, love and mercy to children and youth living in poverty around the world. OneChild's 315 Hope Centers provide holistic child development programs in fourteen third-world countries. 0 0 14529090 9332592 0 Support of various Christian ministries including child care, health care, and educational programs in 14 poverty stricken countries around the world. An estimated 42,600 children per month were served through sponsorship programs, approximately 500 people were served per day via feeding programs, and medical programs also served approximately 2,800 patients during the year. 287029 287029 Support of various Christian ministries and other 501(c)(3) organizations located in the United States. 14816119 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 1 0 1 1 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 25 0 1 69 1 0 1 DR ET HA HO RP 0 0 0 1 1 0 0 0 0 0 0 X 7 6 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO FL IL MD MN NH OK TN UT VA WA WV WI X Daniel Vagle 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 X Mark Pluimer President and Chairman of the Board 40.00 5.00 X X 176460 0 27834 Daniel Vagle Vice Chair, Not Compensated by OC 4.00 7.00 X X 0 55276 0 Steven Brewer Director, VP, Secretary, Treasurer 1.00 0.00 X X 1864 0 0 Dale Turner Director, Not Compensated by OC 3.00 7.00 X 0 58089 0 Don Morgan Director, Not Compensated by OC 3.00 7.00 X 0 63078 0 Berta Garcia Director 2.00 0.00 X 1195 0 0 Mitch Hilderbrant Director 2.00 0.00 X 1816 0 0 Tom Workman Assistant Secretary 1.00 3.50 X 0 0 0 Jenny Kennedy Assistant Secretary 40.00 4.00 X 120384 0 18600 Scott Todd VP of Engagement 46.00 0.00 X 137680 0 19979 Chris Jorgensen VP of Operations and Finance 48.00 0.00 X 125885 0 19224 Jeffrey Mawhirter IT Manager and System Admin 48.00 0.00 X 113072 0 25465 Candice Wigington Ministry Representative 48.00 0.00 X 112731 0 5499 Rick Mitchell VP of Marketing 48.00 0.00 X 104762 0 25543 Dana Rasic Fmr Officer, Not Compensated by OC 8.00 50.00 X 0 314811 37334 Nathan Merrill Fmr Officer, Not Compensated by OC 3.00 42.00 X 0 238085 34937 895849 729339 214415 8 1 1 0 Endpoint Communications 700 W 48th Ave Unit C Denver CO 80216 Fulfillment 655923 Stephanie Rowan 5408 Workley Drive The Colony TX 75056 Endorsement Speaker 140470 United Parcel Service Lockbox 577 Carol Stream IL 60132 Shipping Services 124220 Blackbaud Inc PO Box 930256 Atlanta GA 31193 Software Hosting & Support 118487 4 16080 858193 17505975 22541 18380248 61648 61648 186405 600 166415 8969 19990 -8369 11621 11621 7425 16080 16998 -9573 -9573 18443944 0 0 63696 X 287029 287029 9332592 9332592 353933 137295 216638 3192038 1574230 436948 1180860 84578 43915 3679 36984 343458 277816 15125 50517 236440 126013 32723 77704 13915 7819 5366 730 145338 10747 134591 5887 5887 2043339 1334926 102667 605746 247439 113 247326 1129318 559517 428777 141024 232121 139792 27245 65084 251184 147694 48782 54708 1072402 640015 33806 398581 111809 86534 16376 8899 193641 107458 58093 28090 40282 2614 34721 2947 19316743 14816119 1601424 2899200 X 1198984 782943 176510 247102 243898 189544 3200114 2913573 361510 286541 1846569 1754564 1483 0 53735 43388 3882689 3304082 467463 747594 467463 747594 X 1535049 952655 1864502 1588158 15675 15675 3415226 2556488 3882689 3304082 -872799 14061 0 X X 0 1 X 1 0 X 15752968 16491224 16279506 17201511 18380248 84105457 15752968 16491224 16279506 17201511 18380248 84105457 84105457 50735 25486 36752 52850 61648 227471 24 7425 7449 84340377 359261 0.99720 0.99740 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous Income - 2014 Amount: $ 24. Fundraising Event - 2018 Amount: $ 7,425. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2 0 204 29230 1 1 15675 15675 15675 15675 15675 15675 15675 15675 15675 15675 1.00000 0 0 300477 269732 30745 2899637 2643841 255796 286541 17688876 14061 69760 16998 100819 17588057 5887 850000 855887 18443944 18547614 69760 16998 86758 18460856 5887 850000 855887 19316743 Part V, Line 4: OneChild's endowment funds are held in perpetuity and income from them is available to support child sponsorship funding. Form 990, Schedule D, Part V, Lines 2a-2c: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 9/30/2019. To date, Schedule D has not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions Part XI, Line 2d - Other Adjustments: Fundraising expenses 16,998. Part XI, Line 4b - Other Adjustments: Subsidy income netted against expense on Statement of Activities 850,000. Part XII, Line 2d - Other Adjustments: Fundraising expenses 16,998. Part XII, Line 4b - Other Adjustments: Subsidy income netted against expense on Statement of Activities 850,000. 1 Central America and the Caribbean 0 0 Grants to recipients in region 2960356 Central America and the Caribbean 5 31 Program Services Childcare ministries 947204 East Asia and the Pacific 0 0 Grants to recipients in region 1288029 East Asia and the Pacific 2 9 Program Services Childcare ministries 266331 Europe (Including Iceland & Greenland) 0 0 Program Services Childcare ministries 4604 Middle East and North Africa 0 0 Grants to recipients in region 468330 Middle East and North Africa 0 0 Program Services Childcare ministries 29754 North America 0 0 Program Services Childcare ministries 259 South Asia 0 0 Grants to recipients in region 1744495 South Asia 1 15 Program Services Childcare ministries 379526 Sub-Saharan Africa 0 0 Grants to recipients in region 2871381 Sub-Saharan Africa 3 15 Program Services Childcare ministries 643943 7 40 4 30 11 70 5964867 5639345 11604212 East Asia and the Pacific Childcare 634985 Check Middle East and North Africa Childcare 468330 Wire South Asia Childcare 407339 Wire Sub-Saharan Africa Childcare 775140 Wire 4 0 Childcare Central America and the Caribbean 16824 2960356 Check/Wire Childcare East Asia and the Pacific 3513 653044 Check/Wire Childcare South Asia 8004 1337156 Check/Wire Childcare Sub-Saharan Africa 11323 2096241 Check/Wire 0 0 0 0 0 0 Part I, Line 2: Sponsorship Hope Centers and ministry partners 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: The organization tracked expenditures in accordance with accrual basis of accounting. A Night of Hope 23505 16080 7425 918 16080 23505 16080 7425 918 16080 16998 -9573 1 Assemblies of God World Missions 1445 Boonville Avenue Springfield MO 65802 440577787 501(c)(3) 280029 Ministry Support 1 0 Part I, Line 2: Grants made to Assemblies of God World Missions are typically made to help provide for operational costs. Therefore because these grants are made to fund operational activities, limited monitoring and oversight exists because very few, if any, restrictions are put on the grants. X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Mark Pluimer President and Chairman of the Board 156339 0 13600 0 6521 0 6930 0 25427 0 208817 0 0 0 Scott Todd VP of Engagement 129436 0 8034 0 210 0 5673 0 14546 0 157899 0 0 0 Dana Rasic Fmr Officer, Not Compensated by OC 0 277122 0 30000 0 7689 0 11829 0 35525 0 362165 0 0 Nathan Merrill Fmr Officer, Not Compensated by OC 0 191365 0 30000 0 16720 0 9432 0 31325 0 278842 0 0 Part I, Line 1a All spousal travel expenses paid by the organization must be approved by the CEO who determines 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. The following individuals received spousal travel benefits during the year: Steven Brewer, Mitch Hildebrant, Jenny Kennedy, Mark Pluimer and Berta Garcia. In order to assist in promoting a healthy lifestyle for its employees, the organization reimburses all 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. Chris Jorgensen received health club reimbursements during the year. Part I, Line 7 The organization and related entities pay bonuses to their officers, directors, and key employees from time to time. The frequency and amount of the bonuses are determined by the administrative committee, President, or other management, and are based on factors such as overall job performance, substantial extra projects, etc. The organizations do not have any employment contracts which obligate the payment of bonuses in the future. Form 990, Part VI, Section A, line 2 Daniel Vagle and Dale Turner have a family relationship. Daniel Vagle and Dale Turner serve as officers of a related corporate entity which creates a business relationship. Form 990, Part VI, Section A, line 7a The Directors of Bethesda Ministries d/b/a OneChild shall be appointed, removed and filled by the Board of Directors of Bethesda Foundation, a related entity. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm and is reviewed in detail by the President and Vice President of Operations and Finance. The final version of the Form 990 is distributed via email to the organization's board of directors, before it is filed with the IRS. Form 990, Part VI, Section B, line 12c Conflict of interest forms are completed annually by officers, directors, and key employees, and are presented to the board for approval. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 The organization utilizes the services of Payscale, Inc. to perform regular independent compensation studies for all officers and key employees and the results are provided to the administrative committee of the board for their review and approval. The approval process is documented in the minutes. Form 990, Part VI, Section C, line 19 The audited financial statements of OneChild are available via its website. The consolidated audit, governing documents and conflict of interest policy are available upon request. Part VII, Section A Independent Board Members Board members Daniel Vagle, Dale Turner, and Don Morgan were compensated by a related organization solely for services provided in their capacity as members of the related organization's governing body. Therefore they are independent members of the board. Form 990, Part IX, line 11g Contract Labor: Program service expenses 1,334,926. Management and general expenses 102,667. Fundraising expenses 605,746. Total expenses 2,043,339. Form 990, Part X, Lines 27-29: In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 9/30/2019. The 2018 Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Net assets without donor restrictions Line 27 - Unrestricted net assets $952,655 Net assets with donor restrictions Line 28 - Temporarily restricted net assets $1,588,158 Line 29 - Permanently restricted net assets $15,675 Subtotal $1,603,833 Total net assets $2,556,488 Form 990, Part XII, Line 2c The organization has a committee that assumes responsibility for the oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Bethesda Associates 15475 Gleneagle Drive Colorado Springs CO 80921 841087692 Support organization NE 501(c)(3) Line 12a, I Bethesda Foundation 0 Bethesda Foundation 15475 Gleneagle Drive Colorado Springs CO 80921 470497753 Senior Living NE 501(c)(3) Line 10 N/A 0 Bethesda Christian Broadcasting 15475 Gleneagle Drive Colorado Springs CO 80921 841162754 Christian Radio NE 501(c)(3) Line 10 Bethesda Foundation 0 BSLC II 15475 Gleneagle Drive Colorado Springs CO 80921 452666295 Senior Living NE 501(c)(3) Line 12a, I Bethesda Foundation 0 Mission of Mercy Trust 15475 Gleneagle Drive Colorado Springs CO 80921 841469496 Charitable Trust CO 501(c)(3) Line 12a, I Bethesda Ministries 0 Bethesda Real Estate Company 15475 Gleneagle Drive Colorado Springs CO 80921 841133889 Real Estate Management CO N/A C 0 0 1 1 0 0 0 1 0 0 0 1 0 1 1 1 1 1 0 0 Bethesda Associates C Bethesda Associates G Bethesda Associates K Bethesda Associates M Bethesda Associates N Bethesda Associates O Bethesda Associates P Bethesda Associates Q Bethesda Christian Broadcasting B Bethesda Christian Broadcasting P Bethesda Christian Broadcasting Q Bethesda Foundation C Bethesda Foundation P Bethesda Foundation Q BSLC II C Bethesda Real Estate Company Q Bethesda Real Estate Company P