2016-08-13T11:06:23-00:00 2015-12-31 990 2015-01-01 381405282 Bethany Christian Services BETH 6162247610 901 Eastern Avenue NE Grand Rapids MI 49503 William J Blacquiere PresidentCEO 2016-08-13 false 2015 2016-09-27 15:27:22Z William J Blacquiere PresidentCEO 901 Eastern Ave NE Grand Rapids MI 49503 14126086 false X www.bethany.org X 1944 MI Bethany Christian Services provides a variety of social services for children and families, including but not limited to the following Domestic and International Adoption, Older Child Adoption, Foster Care, Crisis Pregnancy LIfeline, Pregnancy Counseling, Child Family Counseling, and Refugee Services. 19 19 101 240 0 877425 504134 11845458 11485138 968568 843991 458079 151636 14149530 12984899 313107 291798 0 7251651 7666889 375910 609927 3363778 5568549 4612876 13509217 13181490 640313 -196591 45444474 45377943 10471815 11814393 34972659 33563550 X Bethany Christian Services demonstrates the love and compassion of Jesus Christ by protecting and enhancing the lives of children and families through quality social services. false false 363421 291798 Bethany Christian Services coordinates a Sponsorship program whereby funds donated by families in the US were used to support the needs of 1,184 children in ten foreign countries Albania, China, Ethiopia, Ghana, Guatemala, Romania, South Korea, Ukarine, and Zambia. Funds received in the operation of this program are contributions and as such reported on Page 9, Part VIII line 1f. 11485138 The information in this return is derived from the results of the National Office of Bethany Christian Services. The National Office is the headquarters that serves the administrative needs of approximately 120 service locations in 37 states plus the District of Columbia. Services provided by the headquarters for the locations throughout the United States are Administration, Human Resources, Finance Accounting, Information Technology, Staff Development, Marketing Communications,Donor Engagement, Branch Administration, and Quality Assurance. The Revenue reported here is the cost of the National Office adminstrative services that are allocated to each of the Bethany Christian Services branch locations. The direct service program activities of the branch offices of Bethany Christian Services are reported on a separately filed IRS Group Form 990. Activities of the branch locations consist of a variety of social service programs including domestic infant adoption, international adoption, foster care, child family counseling, pregnancy counseling, and refugee services. 363421 true true false false false false false false false true true false false false true true false false false false true false true true false false false false false true false false false false false false false false false false false false false true true true false false true 528 0 true 101 true false false false false false false false false false false X 19 19 false false false false false false false true true false true true true true true true true true true false false AZ CA HI KS ME NM OH OK UT X Scott D DeVries Vice President of F 6162247610 901 Eastern Avenue Grand Rapids MI 49503 Anthes Paul Vice Chair 001.00 X X 0 0 0 Biddick Jan Board Member 001.00 X 0 0 0 Bos Carole Board Member 001.00 X 0 0 0 Bosscher Mark Board Member 001.00 X 0 0 0 Buitenwerf Betty Secretary 001.00 X X 0 0 0 Despard Tom Chair 001.00 X X 0 0 0 Deur Garth Treasurer 001.00 X X 0 0 0 Herring Larry Board Member 001.00 X 0 0 0 Hogfeldt Jay Board Member 001.00 X 0 0 0 Jones Joe Board Member at Large 001.00 X 0 0 0 Kraslawsky Peter Board Member 001.00 X 0 0 0 Lawhon Bob Board Member 001.00 X 0 0 0 McKey Peggy Board Member 001.00 X 0 0 0 Rabenold Scott Assistant Secretary/Treasurer 001.00 X X 0 0 0 Rink Daniel Board Member 001.00 X 0 0 0 Stevenson Jr Dr Robert Board Member 001.00 X 0 0 0 VanderDussen George Board Member 001.00 X 0 0 0 Wear Michael Board Member 001.00 X 0 0 0 Williams Karla Board Member 001.00 X 0 0 0 Blacquiere William President/CEO 045.00 X 213923 0 39575 Dood Marjorie Executive Vice-President/CFO 045.00 X 121907 0 25841 DeVos Brian VP of Child and Family Services 045.00 X 113692 0 25223 Knibbe Peter VP of Advancement 045.00 X 115783 0 18203 VanPutten Robert VP of Communications 045.00 X 112386 0 18065 Nitz Jeffrey VP of Adoption and Family Services 045.00 X 106852 0 25294 DeVries Scott Director of Finance 045.00 X 108230 0 24478 892773 176679 9 false true false BlueNorth Strategies Inc 123 Woolwich St Guelph Ontario N1H3V1 CA Fund raising consulting 609927 Warner Norcross & Judd LLP 111 Lyon Street NW Grand Rapids CA Legal Services 241142 Lambert Edwards & Associates 47 Commerce Ave SW Grand Rapids CA Public Relations Consulting 107057 OD Score 25 Waterloo Avenue Guelph Ontario NiH3H4 CA Management Consulting 159036 4 504134 10228 504134 Internal Charges to Branch Offices for National 624100 11485138 11485138 11485138 848650 848650 46838 44582 2256 2256 2256 1013660 1009745 8574 3915 -8574 -4659 -4659 78286 78286 Miscellaneous 624100 149380 149380 149380 12984899 11634518 846247 0 0 291798 291798 0 335830 335830 0 5682325 44692 4563037 1074596 -2034 880 -22146 19232 1216406 10358 977443 228605 434362 3253 352127 78982 1259927 201 620375 639351 262750 259498 3252 33440 33440 0 609927 609927 87087 87087 0 338579 1388 327591 9600 550605 7376 371480 171749 151657 498 132693 18466 0 57603 -6080 63683 551692 531 387282 163879 0 253441 74 135171 118196 117672 117672 0 685966 656748 29218 3735 3735 Maintenance Servcies 31263 23552 7711 Dues and Subscriptions 98057 70973 27084 Program Developement 12884 11884 1000 Temporary Services 14899 14899 101619 2372 99247 13181490 363421 9454291 3363778 2869603 2696842 48 48 323176 270171 24129597 10607841 12406509 13521756 29705562 28702551 139576 186575 45444474 45377943 3565248 4303282 5083308 5707498 1500000 1500000 323259 303613 10471815 11814393 X 34160378 32901026 546879 489850 265402 172674 34972659 33563550 45444474 45377943 -196591 -1212518 X false true X true true true X 333181 333742 243782 1304103 504134 2718942 333181 333742 243782 1304103 504134 2718942 2718942 719413 523706 862684 980405 895488 3981696 305676 273482 460390 149380 1188928 7889566 56384625 0.34460 0.19560 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 18605832 424136 -342806 864251 17822911 18516603 1975 968054 880800 18605832 15547704 2185 3048129 81415 18516603 14049171 2775 1863365 367607 15547704 14997342 2775 -345319 605627 14049171 false false 2890082 2890082 17131365 17131365 3908829 3908829 199321 10607841 -10408520 13521756 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Annuities Payable 303613 303613 X 97677482 -1212518 85905101 84692583 12984899 12984899 96274775 83093285 83093285 13181490 13181490 X 2 Accounting principles generally accepted in the United States of America require management 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 the IRS or other applicable taxing authorities. Management has analyzed the tax positions taken by the Organization and has concluded that as of December 31, 2015 and 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements. The Organization is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress V 4 The organization has a policy of appropriating for distributiion each year 5 percent of its endowment funds average fair value over the prior eight quarters through the calendar year preceding the fiscal year in which the distribution is planned. In establishing this policy, the organization considered the long-term expected return on its endowment. Accordingly, over the long term, the organization expects the current spending policy to allow its endowment to grow at an average rate of 3 percent annually. This is consistent with the organizations objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term, as well as to provide additional real growth through new gifts and investment returns. XI 2d This Form 990 reports only the activity of the Parent Organization, however the annual Audited Financial Statements include the results of all of Bethany Christian Services, including those entities covered under a Group Exemption Ruling. As such, those entities are reported on a separately filed Form 990 - Bethany Christian Services Group Return. XII 2d This Form 990 reports only the activity of the Parent Organization, however the annual Audited Financial Statements include the results of all of Bethany Christian Services, including those entities covered under a Group Exemption Ruling. As such, those entities are reported on a separately filed Form 990 - Bethany Christian Services Group Return. true Sub-Saharan Africa Sponsorship grants to impoverished children Sponsorship grants to impoverished children 110677 Europe Sponsorship grants to impoverished children Sponsorship grants to impoverished children 76692 East Asia and the Pacific Sponsorship grants to impoverished children Sponsorship grants to impoverished children 45178 Central America and the Caribbean Sponsorship grants to impoverished children Sponsorship grants to impoverished children 59251 291798 291798 Child Family Sponsorship Sub-Saharan Africa 740 110677 Food, clothing, medical Book Child Family Sponsorship Europe Including Iceland and Greenland 100 76692 Food, clothing, medical Book Child Family Sponsorship East Asia and the Pacific 46 45178 Food, clothing, medical Book Child Family Sponsorship Central America and the Caribbean 248 59251 Food, clothing, medical Book false false false false false false Part I Line 1 Bethany Christian Services monitors grants awarded to individuals and families in foreign countries through the use of internally prepared monthly financial accounting reports which track the results of assistance granted to impoverished children. Such activities and reports are part of a child sponsorship program that is administered and accounted for separately from all other operations. Bethany Chrisitan Services receives regular written updates as to the impact that the grants have made and uses that information to keep donors informed as to the impact that their gifts have on the specific child the donor supports. X X X X X X X true Blue North Strategies Inc 123 Woolwich St Guelph CA Consulting advising false 609927 609927 AK AL AR AZ CA CO CT DE FL GA IA ID IL IN KS KY LA MA MD ME MI MN MO MS MT NC ND NE NH NJ NM NV NY OH OK OR PA RI SC SD TN TX UT VA VT WA WI WV WY X X false false false false false false false false false Blacquiere William President/CEO 213923 29201 10374 253498 Part I Line 3 The compensation of the President/CEO is reviewed annually and approved by the Executive Committee of hte National Board of Directors. The compensation review consists of a comparison of the compensation of Bethany Christian Services CEO with that of CEOs of similar organizations. The process is completed in conjunction with the annual performance evaluation of the CEO. The decisions of the Executive Committee are documented in minutes that are recorded by the Secretary. The process was last completed July 24, 2015. Form 990, Part III, Line 4c The information in this return is derived from the results of the National Office of Bethany Christian Services. The National Office is the headquarters that serves the administrative needs of approximately 100 service locations in 37 states. Services provided by the headquarters for the branch office locations throughout the United States are Corporate Administration, Human Resources, Finance Accounting, Information Technology, Staff Development, Marketing Communications, Fund Development/Donor Engagement, Branch Administration, and Quality Assurance. The revenue reported here is the cost of the National Office administrative services that are allocated to each of the Bethany Christian Services branch locations. The direct service program activities of the branch offices of Bethany Christian Services are reported on a separately filed IRS Group Form 990. Activities of the branch locations consist of a variety of social service programs including domestic infant adoption, international adoption, foster care, child family counseling, pregnancy counseling, older child adoption, and refugee services. Form 990, Part VI, Section B, Line 11a The full Form 990 and all schedules were provided to the Audit Committee and a review was conducted prior to the filing of the return. Upon completion of the review, the Audit Committee instructed the Vice President of Finance to inform the rest of the Board Members that the review was complete and an electronic copy of the return was added to the web portal of the organization. All Board members have access to this web portal. The Vice President of Finance was instructed to complete the electronic filing requirements. 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 interest that may give rise to a conflict of interests. Directors may deliver written notice to all other 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 judgment is necessary to the disinterested directors consideration of the transaction. Form 990, Part VI, Section B, Line 15a The compensation of the CEO is reviewed annually and approved by the Executive Committee of the National Board of Directors. The compensation structure is reviewed annually and includes comparison of the compensation of Bethany Christian Services CEO with CEOs of similar organizations. The process is completed in conjunction with the annual performance evaluation of the CEO. The decision of the Executive Committee are documented in minutes that are recorded by the Secretary. The process was last completed July 24, 2015. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy, and financial Statements are available upon request of the Parent Organization, Bethany Christian Services, Inc. Bethany Christian Services Inc 901 Eastern Avenue NE Grand Rapids MI 49503 382822017 Social Services MI 501c3 7 N/A true false false false false false false false false false false false true false false false false false false false Bethany Christian Services Inc - all members of the Group l 11485138 Cost Part V Line 2 This return is for Bethany Christian Services as the Parent Organization and reports the administrative support functions provided on behalf of the individual branch locations throughout the United States. Each branch location is a subordinate and is included inthe Group Return that is filed separately from this return. The Parent Organization provides the following services to each of its members Accounting Finance, Human Resources, Information Technology, Staff Development, Marketing Communications, Fund Development/Donor Engagement, Quality Assurance, and Administration. The amount determined in Column C is the actual cost of services provided.