2016-02-25T12:17:37-06:00 2015-09-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2014-10-01 841087689 Bethesda Ministries (Including One Child Matters) BETH 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 Nathan Merrill Treasurer & Secretary 7194810100 2016-02-25 1 David C Moja P00747006 7195286225 2014 2016-08-17 19:52:53Z Dana L Rasic 15475 Gleneagle Drive Colorado Springs CO 80921 16242785 0 X www.onechildmatters.org X 1988 NE One Child Matters equips children in developing nations to reach their God given potential. 7 4 54 50 0 0 15026186 15752968 335111 359261 37480 41588 -72358 24 15326419 16153841 7514913 7986708 0 0 2934763 2883342 0 0 1812141 4862883 4680394 15312559 15550444 13860 603397 5221654 6438712 1850294 2564353 3371360 3874359 X See Schedule O 0 0 11668418 7976608 0 Support of various Christian ministries including child care, health care, and educational programs in India, Bangladesh, Cambodia, Dominican Republic, Honduras, and other foreign areas. An estimated 35,718 children per month were served through sponsorship programs, approximately 500 people were served per day via feeding programs, and Medical Mercy also served 1,463 patients during the year. 10100 10100 0 Support of various Christian ministries and other 501(c)(3) organizations located in the United States. 355992 359261 Home office building rented to affiliates (related revenue on Part VIII, Line 2a. 12034510 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 X 32 0 1 54 1 0 1 KE ET HO DR 0 0 0 0 0 0 0 0 0 0 0 X 7 4 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ CA FL IL MD MN NH TN UT VA WA WV WI X Nathan Merrill 7194810100 15475 Gleneagle Drive Colorado Springs CO 80921 X Dana L Rasic CEO & Board Chair 12.00 48.00 X X 0 288333 21235 Nathan D Merrill Treasurer, Secretary, Director 8.00 34.00 X X 0 186081 23996 Larry Smith VP & Director 2.00 40.00 X X 0 204736 7786 Mark Pluimer VP & Director (off Bd May 2015) 40.00 2.00 X X 154296 0 21622 Daniel C Vagle Director 3.00 5.00 X 23833 26000 0 Dale Turner Director 2.00 4.00 X 23833 39683 0 Don Morgan Director 2.00 4.00 X 23833 31200 0 Lyle G Arent Director 1.00 3.00 X 26058 26000 0 Don Beard Director 0.50 0.50 X 23833 17333 0 Sean P Rice Assistant Secretary 10.00 30.00 X 0 96704 14298 Tom Workman Assistant Secretary 0.00 0.00 X 0 0 0 275686 916070 88937 1 0 1 0 Endpoint Communications Inc 700 W 48th Ave Unit C Denver CO 80216 Fulfillment 153180 1 853746 14899222 63881 15752968 Revenue from affiliates 900003 359261 359261 359261 50735 50735 79797 80427 8517 -630 -8517 -9147 -9147 Other Income 900099 24 24 24 16153841 359261 0 41612 293455 293455 7693253 7693253 295299 295299 2138961 1173821 261960 703180 49713 31170 5120 13423 235961 154784 23572 57605 163408 85001 28966 49441 22548 1647 20901 153296 17413 135883 3138 3138 1374424 881635 218753 274036 156188 13642 104 142442 902858 379377 391403 132078 354651 235145 93696 25810 187453 187253 200 941399 546359 51821 343219 17125 14384 887 1854 477087 309023 105745 62319 22724 5901 15208 1615 Informational materials 39630 38 39532 60 Miscellaneous 14596 2568 8235 3793 Claims Funding 13277 8641 3370 1266 15550444 12034510 1703793 1812141 1045691 2602457 18223 42284 30002 58901 84714 69432 215046 6917027 4412802 2860833 2504225 1057344 964844 15276 12826 42273 23679 12316 5221654 6438712 381686 737144 8718 1468608 1818491 1850294 2564353 X 1727250 1580461 1628435 2278223 15675 15675 3371360 3874359 5221654 6438712 X 603397 -97781 30 -2647 X 0 1 X 1 0 X 14689068 14594351 13784465 15026186 15752968 73847038 14689068 14594351 13784465 15026186 15752968 73847038 73847038 55193 65214 69075 45854 50735 286071 11744 10956 3512 26212 24 24 74159345 1531470 0.99580 0.99610 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 3546 2360 35877 1 1 15675 15675 15675 15675 15675 15675 15675 15675 15675 15675 0.00000 1.00000 0.00000 0 0 20459 20459 3767601 2036611 1730990 3003899 2311030 692869 125068 65161 59907 2504225 Intercompany Payables 1818491 1818491 X 16458449 -97781 118000 287036 307255 16151194 2647 2647 16153841 15955480 118000 287036 405036 15550444 0 15550444 Part V, Line 4: One Child Matters' endowment funds are held in perpetuity and income from them is available to support child sponsorship funding. Part X, Line 2: The financial statement effects of a tax position taken or expected to be taken are recognized in the 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 statements of activities. As of September 30, 2015, Bethesda Ministries (including One Child Matters (OCM)) had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Bethesda Ministries files tax returns in the United States (U.S.) federal jurisdiction. With a few exceptions, Bethesda Ministries and therefore OCM is no longer subject to U.S. federal examinations by tax authorities for years before 2012. Part XI, Line 2d - Other Adjustments: Inter-company revenue 287,036. Part XI, Line 4b - Other Adjustments: Difference between distributions and K-1 revenue 2,647. Part XII, Line 2d - Other Adjustments: Inter-company expenses 287,036. 1 Central America and the Caribbean 4 27 Program Services Childcare ministries 628738 Central America and the Caribbean 0 0 Grantmaking 2062935 East Asia and the Pacific 0 0 Program Services Childcare ministries 899635 East Asia and the Pacific 0 0 Grantmaking 902350 Europe (Including Iceland & Greenland) 0 0 Program Services Childcare ministries 5522 Middle East and North Africa 0 0 Program Services Childcare ministries 4566 Middle East and North Africa 0 0 Grantmaking 438769 South Asia 1 15 Program Services Childcare ministries 359774 South Asia 0 0 Grantmaking 1854656 Sub-Saharan Africa 3 9 Program Services Childcare ministries 573836 Sub-Saharan Africa 0 0 Grantmaking 2555260 Central America and the Caribbean 0 0 Passive Investments 12826 5 42 3 9 8 51 5302289 4996578 10298867 Childcare Central America and the Caribbean 11514 2062935 Check/Wire Childcare East Asia and the Pacific 4170 902350 Check/Wire Childcare South Asia 11383 1854656 Check/Wire Childcare Sub-Saharan Africa 12846 2555260 Check/Wire Childcare Middle East and North Africa 2616 438679 Wire 0 0 1 1 0 0 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 used. Internal auidts of the sponsor projects are performed on a rotating basis. Part I, line 3: Foreign grants are expensed when granted and childcare ministry expenses are expensed when incurred. 1 Assemblies of God World Missions 1445 Boonville Avenue Springfield MO 65802 440577787 501(c)(3) 283355 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. Grants made to other organizations within the United States are monitored through relationships and communication with the recipient organizations. X X X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Dana L Rasic CEO & Board Chair 0 262765 0 20175 0 5393 0 4619 0 35253 0 328205 0 0 Nathan D Merrill Treasurer, Secretary, Director 0 160821 0 14000 0 11260 0 7380 0 33060 0 226521 0 0 Larry Smith VP & Director 0 177294 0 15000 0 12442 0 7692 0 334 0 212762 0 0 Mark Pluimer VP & Director (off Bd May 2015) 142532 0 7775 0 3989 0 6536 0 31047 0 191879 0 0 0 Part I, Line 1a 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. The President of One Child Matters, Mark Pluimer, traveled to India for a short three day period and had business meetings upon ariving. Therefore, business first airfare tickets were purchased as a result of the short trip duration and the quick turn around from arrival to when the meetings began. In order to assist in promoting a healthy lifestyle for its 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. Mark Pluimer 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, CEO, 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. X 4 63881 FMV-Public Exchange 0 0 0 Form 990, Part III, Line 1 - Organizations' Mission One Child Matters 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. One Child Matters 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 aids and other Christian ministries of compassion. Form 990, Part VI, Section A, line 2 Daniel Vagle and Dale Turner are brothers-in-law. 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. Form 990, Part VI, Section B, line 11 The Form 990 is prepared by an independent CPA firm and is reviewed by the CFO and the accounting manager. 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. 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 a conflict is precluded from participating in any discussions or decisions related to the transacation. Form 990, Part VI, Section B, line 15 The organization utilizes the services of Payscale to perform independent compensation studies for all officers and key employees. The last study was performed in November 2014 and the results were provided to the administrative committee of the board for their review and approval. Additionally the CEO's compensation recommendation is required to be approved by the board of directors. Form 990, Part VI, Section C, line 18 The audited financial statements of One Child Matters are available via its website. The consolidated audit, governing documents, Form 990, Part VI, Section C, line 19 The audited financial statements of One Child Matters are available via its website. The consolidated audit, governing documents, and conflict of interest policy are available upon request. Form 990, Part VII, Officer and Director Compensation Many of the officers and diretors provide services to affiliated organizations. The hours shown are specific to this organization, but compensation is total compensation for all services provided to all of the affiliated organizations. Form 990, Part XI, line 9: Difference between distributions and K-1 revenue -2,647. Bethesda Associates 15475 Gleneagle Drive Colorado Springs CO 80921 841087692 Support organization NE 501(c)(3) Line 11a, I Bethesda Ministries 0 Bethesda Foundation 15475 Gleneagle Drive Colorado Springs CO 80921 470497753 Senior Living NE 501(c)(3) Line 9 Bethesda Ministries 0 Bethesda Christian Broadcasting 15475 Gleneagle Drive Colorado Springs CO 80921 841162754 Christian Radio NE 501(c)(3) Line 9 Bethesda Ministries 0 BSLC II 15475 Gleneagle Drive Colorado Springs CO 80921 452666295 Senior Living NE 501(c)(3) Line 11a, I Bethesda Ministries 0 Bethesda Real Estate Company 15475 Gleneagle Drive Colorado Springs CO 80921 841133889 Real Estate Management CO N/A C -111881 5539612 1.00000 1 Mission of Mercy Trust 15475 Gleneagle Drive Colorado Springs CO 80921 841469496 Charitable Trust CO N/A T 134 1.00000 0 1 0 1 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 Bethesda Associates A 290066 Financials (Book Value) Bethesda Foundation A 65042 Financials (Book Value) Bethesda Foundation C 348750 Financials (Book Value) BSLC II C 450000 Financials (Book Value) Bethesda Associates C 54996 Financials (Book Value) Bethesda Associates E 1871858 Financials (Book Value) Bethesda Associates M 512417 Financials (Book Value) Bethesda Associates P 1415958 Financials (Book Value) Bethesda Foundation P 1806085 Financials (Book Value) Bethesda Christian Broadcasting P 179036 Financials (Book Value) Bethesda Real Estate Company P 34058 Financials (Book Value) Bethesda Associates Q 694058 Financials (Book Value) Bethesda Foundation Q 363365 Financials (Book Value) Bethesda Christian Broadcasting Q 176531 Financials (Book Value) Bethesda Real Estate Company Q 1663 Financials (Book Value)