2016-07-11T18:40:27-05:00 2015-09-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2014-10-01 841087692 Bethesda Associates BETH 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 Nathan Merrill Secretary and Treasurer 7194810100 2016-07-11 1 David C Moja P00747006 7195286225 2014 2016-09-27 15:27:22Z Dana Rasic 15475 Gleneagle Drive Colorado Springs CO 80921 22849042 0 X www.b4b.org X 1988 NE To be a supporting organization for Bethesda Ministries and Bethesda Foundation. 8 1 35 0 62604 -21303 0 0 2358008 2307066 1197293 1023551 2189610 26340 5744911 3356957 226995 82276 0 0 2269432 2336620 0 0 0 1122466 1130364 3618893 3549260 2126018 -192303 49578666 45050160 12324971 9990326 37253695 35059834 To be a supporting organization for Bethesda Ministries and Bethesda Foundation dba Bethesda Senior Living Communities, both of which are 501(c)(3) organizations. 0 0 2716432 2294006 Provide administrative services related to operations of Bethesda Ministries, Bethesda Foundation and Bethesda Christian Broadcasting, all 501(c)(3) affiliates, and investments made to provide funding for their charitable purposes (also includes administrative services related to Bethesda Real Estate Company, a for-profit affiliate- see 990-T) 82276 82276 Contributions to further the exempt purpose of Bethesda Ministries and other miscellaneous exempt organizations with a similar exempt purpose. 2798708 1 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 9 0 1 35 1 1 1 0 0 0 0 0 0 0 0 0 X 8 1 1 0 0 0 1 1 0 1 1 1 0 1 1 1 1 1 1 1 1 0 AZ CA X Nathan Merrill 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 X Dana Rasic President & Director 5.00 55.00 X X 288333 0 21235 Don Morgan VP & Director 1.00 5.00 X X 0 55033 0 Lyle Arent VP & Director 1.00 4.00 X X 0 52058 0 Nathan Merrill VP, Secretary, & Treasurer 8.00 34.00 X X 186081 0 23996 Daniel Vagle Director 1.00 7.00 X X 26000 23833 0 Don Beard Director 1.00 4.00 X 0 41166 0 Dale Turner Director 1.00 6.00 X 0 63516 0 Mark Pluimer Director 1.00 42.00 X 0 154296 21622 Tom Workman Asst. Secretary 0.00 0.00 X 0 0 0 Sean Rice ED of Risk Mgmt, Asst. Secretary 3.00 37.00 X 96704 0 14298 Deborah Carmickle Exec. Director of I.T. 40.00 0.00 X 119396 0 5956 Cary Mayeda Database Manager 40.00 0.00 X 101075 0 13833 817589 389902 100940 4 0 1 0 BKD LLP 111 S Tejon Street Colorado Springs CO 80903 CPA Firm 112105 Marketplace Ministries 2001 W Plano Pkwy Plano TX 75075 Chaplaincy Program 100598 2 Intercompany revenue 541900 2307066 2294119 12947 2307066 818156 33534 784622 435756 425426 10330 10330 10330 19272054 19065718 941 206336 -941 205395 205395 K-1 Investment Income 900099 16123 16123 Other loss 900099 -113 -113 16010 3356957 2294006 62604 1000347 82276 82276 701568 561254 140314 1323304 1058643 264661 41104 32883 8221 142769 114215 28554 127875 102300 25575 6119 6119 29636 23709 5927 77962 77962 291839 233471 58368 87492 69993 17499 5156 4125 1031 290261 232209 58052 82810 66248 16562 49261 39409 9852 38651 38651 89318 71454 17864 6926 5541 1385 Taxes 46163 46163 General Dues & Fees 21984 17587 4397 Claims Funding 6786 5429 1357 3549260 2798708 750552 0 93314 179177 274515 170482 254 3327 12457 10302 158482 93243 5366410 2884883 2526569 2481527 14373997 20250235 12546861 4663301 19592217 17198566 49578666 45050160 479865 387251 11845106 9396566 0 206509 12324971 9990326 X 37253695 35059834 37253695 35059834 49578666 45050160 X -192303 -1843898 -157660 X X 0 1 X 1 0 X X 3 Bethesda Foundation dba Bethesda Senior Living Communities 470497753 4 1 0 0 Bethesda Ministries 841087689 3 1 54996 0 Bethesda Christian Broadcasting 841162754 3 0 0 0 3 54996 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Part V, Section A, Line 1 Although Bethesda Foundation and Bethesda Ministries are both listed in the governing documents of Bethesda Associates, Bethesda Christian Broadcasting is not. Still, Bethesda Associates was incorporated to support the purpose of Bethesda Ministries and Bethesda Foundation, along with like-minded organizations that are part of the overall Bethesda group. Bethesda Christian Broadcasting is clearly part of this group. 24339 24339 4146774 1953570 2193204 949073 781647 167426 67387 178837 149666 96558 2481527 Other investments 2538173 F Limited partnerships 1713803 F Investment in Captive Insurance 411325 F 4663301 Lease/Loan costs - net of amortization 48685 Intercompany Receivable 17149662 Deposits 219 17198566 Intercompany payables 206509 206509 X Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of September 30, 2015, Bethesda had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements. Bethesda files tax returns in the United States (U.S.) federal jurisdiction. With a few exceptions, Bethesda is no longer subject to U.S. federal examinations by tax authorities for years before 2012. Central America and the Caribbean 0 0 Investments 3231517 0 0 0 0 0 0 3231517 0 3231517 0 0 1 1 0 0 1 Bethesda MinistriesOne Child Matters 15475 Gleneagle Dr Colorado Springs CO 80921 841087689 501(c)(3) 54996 Operating Assistance 1 Part I, Line 2: All contributions were to Bethesda Ministries/One Child Matters (formerly Mission of Mercy), an affiliate, to assist in funding its operations. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Dana Rasic President & Director 262765 0 20175 0 5393 0 4619 0 35253 0 328205 0 0 0 Nathan Merrill VP, Secretary, & Treasurer 160821 0 14000 0 11260 0 7380 0 33060 0 226521 0 0 0 Mark Pluimer Director 0 142532 0 7775 0 3989 0 6536 0 31047 0 191879 0 0 Part I, Line 1a In order to assist in promoting a healthy lifestyle for its employees, the organization reimburses employees up to $40 per month to cover 50% of the cost of a gym membership. These expenses are submitted to management for approval. These reimbursements are taxable to the employee and included in their compensation. Dana Rasic and Nathan Merrill participated in the program 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, CEO, or other management, and 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 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 wholly-owned subsidiary disclosed on Schedule R, Part IV. Dan Vagle is Dale Turner's brother-in-law. Form 990, Part VI, Section A, line 6 The Organization's members are Bethesda Ministries, the Organization's Parent Company, and Bethesda Foundation, an affiliated organization. Form 990, Part VI, Section A, line 7a The Members' Boards of Directors appoint the Directors of Bethesda Associates. Form 990, Part VI, Section B, line 11 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 mail to the Organization's Board of Directors. 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. 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. Form 990, Part VI, Section B, line 15 The organization utilizes the services of Payscale, Inc. to perform independent compensation studies for all officers and key employees. The last study was performed in May and November 2014 and the results were provided to the administrative committee and the Board for review and approval. The President's compensation recommendation is required to be approved by the Board of Directors. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and Form 990 are available upon request. Form 990, Part VI, Section A, Question 9 Tom Workman 11404 West Dodge Road, Ste 500 Omaha, NE 68154 Form 990, Part VII 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. Form 990, Part XI, line 9: Imputed interest -33,534. Change in investment in captive insurance -108,003. K-1 Investment Income -16,123. Form 990, Part XII, Line 2c - Explanation of responsibility: The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year. Center City Plaza LLC 15475 Gleneagle Dr Colorado Springs CO 80921 Real Estate CO -27 0 BA Bethesda MinistriesOne Child Matters 15475 Gleneagle Dr Colorado Springs CO 80921 841087689 Child Care NE 501(C)(3) Line 7 0 Bethesda Fdn dba Bethesda Snr Liv Comm 15475 Gleneagle Dr Colorado Springs CO 80921 470497753 Senior Living NE 501(C)(3) Line 9 0 Bethesda Christian Broadcasting 15475 Gleneagle Dr Colorado Springs CO 80921 841162754 Christian Radio NE 501(C)(3) Line 9 0 BSLC II 15475 Gleneagle Dr Colorado Springs CO 80921 452666295 Senior Living NE 501(C)(3) Line 11a, I 0 Bethesda Real Estate Company 15475 Gleneagle Dr Colorado Springs CO 80921 841133889 Real Estate Management CO Bethesda Associates C 743832 5539610 1 Mission of Mercy Trust 15475 Gleneagle Dr Colorado Springs CO 80921 841469496 Charitable Trust CO Bethesda Ministries T 0 1 1 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 Bethesda Real Estate Company D 11981019 Actual Amount Bethesda Real Estate Company L 36517 Actual Amount Bethesda Real Estate Company R 1560707 Actual Amount Bethesda Real Estate Company S 3684637 Actual Amount Bethesda Christian Broadcasting D Bethesda Christian Broadcasting O Bethesda Christian Broadcasting P Bethesda Christian Broadcasting Q Bethesda Foundation dba Bethesda Snr Liv Comm D Bethesda Foundation dba Bethesda Snr Liv Comm O Bethesda Foundation dba Bethesda Snr Liv Comm P Bethesda Foundation dba Bethesda Snr Liv Comm Q