2015-03-23T09:30:14-05:00 2014-09-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2013-10-01 841087689 Bethesda Ministries (Incl One Child Matters) % NATHAN MERRILL BETH 7194810100 15475 GLENEAGLE DRIVE Suite COLORADO SPRINGS CO 80921 Nathan Merrill Treasurer 7194810100 2015-03-20 true Rita F Worster CPA P00290681 7194810100 2013 2016-04-25 22:37:26Z Dana Rasic 15475 Gleneagle Dr Colorado Springs CO 80921 15978381 false X www.onechildmatters.org X 1988 NE ONE CHILD MATTERS, A DIVISION OF BETHESDA MIN, EXISTS TO EQUIP CHILDREN IN DEVELOPING NATIONS TO REACH THEIR GOD GIVEN POTENTIAL BY CREATING OPPORTUNITIES FOR SPIRITUAL DEVELOPMENT. 9 1 61 50 0 0 13784465 15026186 329331 335111 58636 37480 6689 -72358 14179121 15326419 7672004 7514913 0 0 2584320 2934763 0 0 1746267 4465287 4862883 14721611 15312559 -542490 13860 5453332 5221654 2108442 1850294 3344890 3371360 X 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. false false 11321990 7501773 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 36,005 CHILDREN PER MONTH WERE SERVED THROUGH SPONSORSHIP PROGRAMS, APPROXIMATELY 500 PEOPLE WERE SERVED PER DAY VIA FEEDING PROGRAMS, AND MEDICAL MERCY ALSO SERVED 2,784 PATIENTS DURING THE YEAR. 13140 13140 0 SUPPORT OF VARIOUS CHRISTIAN MINISTRIES AND OTHER 501(C)(3) ORGANIZATIONS LOCATED IN THE UNITED STATES 339138 0 335390 Home office building rented to affiliates (related revenue on Part VIII, Line 2a). 11674268 true true false false false true false false false true true false false false true false false true false true true false true false true false false true false true false false false false false false false false false false false false false true true true false true 28 0 true 61 true true true false false false false false false false false false false false false X 9 1 true false false false false false false true true true false true true true true true true true true false AK AZ CA FL IL MD MN NH TN UT VA WA WV WI X NATHAN MERRILL 7194810100 15475 GLENEAGLE DR COLORADO SPRINGS CO 80921 X Dana L Rasic - Director Chairman of the board & CEO 12.0 48.0 X X 0 282696 34990 Nathan D Merrill - Director Treasurer, & Secretary 8.0 34.0 X X 192278 29425 Mark Pluimer Director, Vice President 40.0 2.0 X X 166093 25412 Daniel C Vagle Director 3.0 5.0 X 30677 12137 Don Beard Director 5.0 X 36795 4961 Dale Turner Director 2.0 4.0 X 30627 9838 Don A Morgan Director 2.0 4.0 X 31312 8129 Lyle G Arent Director 1.0 3.0 X 26816 15041 Larry Smith Director, Vice President 2.0 40.0 X X 206341 7500 Sean P Rice Assistant Secretary 10.0 30.0 X 94266 14046 Tom Workman Assistant Secretary 0.0 0.0 X Rick Mitchell Vice President - Marketing 40.0 X 105330 7647 308218 895013 169126 2 false true false ENDPOINT COMMUNICATIONS Inc 700 W 48TH AVE UNIT C DENVER CO 80216 FULFILLMENT 130774 BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 see schedule o 584190 2 X 101115 817142 14107929 15026186 RENT REVENUE FROM AFFILIATES 900003 335111 335111 335111 40854 40854 0 0 5000 5000 0 5000 5000 570951 574325 -3374 -3374 -3374 101115 77637 -77637 -77637 0 0 MISCELLANEOUS REVENUE 900099 279 279 279 15326419 335390 -35157 268244 268244 0 7246669 7246669 0 281681 0 281681 0 0 2169484 1177598 286010 705876 71360 44571 10864 15925 257435 162237 33001 62197 154803 79549 29668 45586 167270 4200 163070 21863 6912 14951 201584 4120 197464 0 0 4145 4145 1090024 772927 109852 207245 133686 18778 500 114408 935546 426935 376418 132193 439145 285746 112397 41002 0 176727 176458 269 1012209 634284 41159 336766 0 19817 14119 4123 1575 0 0 542045 331980 136632 73433 22123 7606 14081 436 CLAIMS FUNDING 13278 8642 3370 1266 INFORMATIONAL MATERIALS 79879 2164 72249 5466 UBIT EXPENSES 120 120 MISCELLANEOUS 3422 529 2893 15312559 11674268 1892024 1746267 X 714200 1045691 14736 18223 28536 30002 100407 58901 0 0 0 0 0 0 0 0 33963 69432 6879098 4018265 3189518 2860833 1231870 1057344 80959 15276 0 0 21603 42273 37540 23679 5453332 5221654 515520 381686 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1592922 1468608 2108442 1850294 X 2112844 1727250 1216371 1628435 15675 15675 3344890 3371360 5453332 5221654 X 13860 11289 1321 X false true X true false X 13742168 14689068 14594351 13784465 15026186 71836238 0 0 13742168 14689068 14594351 13784465 15026186 71836238 0 71836238 9956 55193 65214 69075 45854 245292 11871 11744 10956 3512 0 38083 0 72119613 1439542 0.99607 0.99629 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3 2793 8360 36119 true true 15675 15675 15675 15675 15675 15675 15675 15675 15675 15675 0.00000 1.00000 0.00000 false false 20459 20459 3386413 1626800 1759613 257955 225529 32426 807507 693850 113657 2406764 1472086 934678 2860833 0 INTERCOMPANY PAYABLES 1468608 1468608 15786216 11289 156200 292308 459797 15326419 15326419 15759419 156200 290660 446860 15312559 15312559 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS PART V, LINE 4 One Child Matters' endowment funds are held in perpetuity and income from them is available to support child sponsorship funding. One Child Matters also holds temporarily restricted net assets which are restricted for one child matters ministry activities. These consist of temporarily-restricted contributions from donors waiting to be disbursed to the mission purposes of One Child Matters. Most of these funds are disbursed within 1-2 months of being received by the organization. Temporarily Restricted Activity during the year ended 09/30/14 was as follows: 1,216 371 BOY TR Balance 11,657,915 Contributions (11,245,851) Release from restrictions 1,628,435 EOY TR Balance UNCERTAIN TAX POSITIONS PART X, LINE 2 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. OTHER REVENUE ON BOOKS NOT ON RETURN PART XI, LINE 2D INTERCOMPANY CONTRIBUTIONS BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 84,050 INTERCOMPANY RENT BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 206,937 DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED 1,321 TOTAL 292,308 OTHER EXPENSE ON BOOKS NOT ON RETURN PART XII, LINE 2D INTERCOMPANY CONTRIBUTIONS BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 84,050 INTERCOMPANY RENT BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 206,937 NET CHANGE IN NET ASSETS OF MISSION OF MERCY TRUST RAN THROUGH EXPENSE (327) TOTAL 290,660 Central America and the Caribbean 4 25 Program Services Childcare Ministries 728142 Central America and the Caribbean Grantmaking 1814158 East Asia and the Pacific Program Services Childcare Ministries 27271 East Asia and the Pacific Grantmaking 902350 Europe (Including Iceland and Greenland) Program Services Childcare Ministries 1783 Europe (Including Iceland and Greenland) Grantmaking 135 Middle East and North Africa Program Services Childcare Ministries 3379 Middle East and North Africa Grantmaking 416089 North America Program Services Childcare Ministries 104 South Asia 1 16 Program Services Childcare Ministries 340207 South Asia Grantmaking 1826048 Sub-Saharan Africa 2 8 Program Services Childcare Ministries 632725 Sub-Saharan Africa Grantmaking 2287889 Central America and the Caribbean Investments 15276 Europe (Including Iceland and Greenland) Fundraising North America Fundraising East Asia and the Pacific Fundraising 7 49 7 49 8995556 8995556 CHILDCARE Central America and the Caribbean 11654 1814158 Check/Wire CHILDCARE East Asia and the Pacific 3977 902350 Check/Wire CHILDCARE Europe (Including Iceland and Greenland) 1 135 wire CHILDCARE South Asia 11463 1826048 Check/Wire CHILDCARE Sub-Saharan Africa 14331 2287889 Check/Wire CHILDCARE Middle East and North Africa 2747 416089 wire false false true true false false Procedures for monitoring the use of grant funds outside the US 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 audits of the sponsor projects are performed on a rotating basis. Offices, Employees, and Agents in Foreign Regions Part I, Line 3 We use independent contractors to deliver certain program services. The independent contractors are not employees or agents of the organization. Kilimanjaro 101115 101115 77637 0 101115 101115 77637 77637 -77637 true ASSEMBLIES OF GOD WORLD MISSIONS 1445 BOONVILLE AVENUE SPRINGFIELD MO 65802 440577787 501(c)(3) 259154 ministry support Groundwire 1402 Third Avenue Suite 1000 Seattle WA 98101 911972832 501(c)(3) 7500 support organization 2 PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. 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 true true X X X X false false false false false false false true false Dana L Rasic - Director Chairman of the board & CEO 0 267625 0 10000 0 5071 0 10135 0 24855 0 317686 0 0 Nathan D Merrill - Director Treasurer, & Secretary 165529 16558 10191 7283 22142 221703 0 Mark Pluimer Director, Vice President 155628 4666 5799 6272 19140 191505 0 Larry Smith Director, Vice President 180495 25000 846 7260 240 213841 0 Additional Information Regarding Compensation 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. During the 09/30/14 fiscal year, there were no taxable spousal travel expenses. As part of the organization's effort to encourage and promote healthy lifestyles for 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. NON-FIXED PAYMENTS PART I, LINE 7 The organization pays bonuses to its 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 organization does not have any employment contracts which obligate the payment of bonuses in the future. Buisiness & Family Relationships Part VI, Question 2 DAN 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. Names and Addresses Part VI, Question 9 Tom Workman 11404 Dodge Road, Ste 500 Omaha, NE 68154 Describe process to review 990 Part VI, Question 11b The form 990 is prepared by a third party and is reviewed by the CFO and accounting manager. The final version of the form 990 is distributed via email to the organization's board of directors. Describe how conflict of interest policy is monitored & enforced Part VI, Question 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 the conflict is precluded from participating in any discussions or decisions related to the transaction. Describe process for determining compensation Part VI, Question 15a 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 2013 for the CEO 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. Describe process for determining compensation Part VI, Question 15b The organization utilizes the services of payscale 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 of the board for their review and approval. Describe how documents are made available to the public Part VI, Question 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. Officer and Director Compensation 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. DESCRIPTION OF SERVICES FOR BETHESDA ASSOCIATES Part VII, Section B, Line 1, Column B ACCOUNTING, IT, HR, RISK MANAGEMENT, AND OTHER MANAGEMENT SERVICES Other Changes in Net Assets Part XI, Line 9 DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED 1,321 independent voting members part vi, line 1b Effective January 2014, the method for compensating directors changed. Directors are now compensated as non-employees and will receive 1099s for their role as director. For 990 purposes, the following individuals were not independent for the entire year, however, they did become independent as of January 2014 due to the change in nature of reporting: Daniel C. Vagle, Don A. Morgan, Lyle G. Arent, and Dale Turner. BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841087692 SUPPORT ORG NE 501(c)(3) LN11 TYPE I BETHESDA MIN true BETHESDA FDN DBA BETHESDA SNR LIVING COM 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 470497753 SENIOR LIVING NE 501(c)(3) LINE 9 BETHESDA MIN true BETHESDA CHRISTIAN BROADCASTING 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841162754 CHRIST. RADIO NE 501(c)(3) LINE 9 BETHESDA MIN true BSLC II 15475 GLENEAGLE DR COLORADO SPRINGS CO 80921 452666295 SENIOR LIVING NE 501(c)(3) LN11 TYPE I BETHESDA MIN true BETHESDA REAL ESTATE COMPANY 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841133889 REAL ESTATE MGMT CO NA C Corporation MISSION OF MERCY TRUST 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841469496 CHARITABLE TRUST CO NA TRUST 0 134 1.00000 true true false true false true false false false false false false false true false false true true false false BETHESDA ASSOCIATES A 271633 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM A 63478 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM C 249262 FINANCIALS BSLC II C 350000 FINANCIALS BETHESDA ASSOCIATES C 216995 FINANCIALS BETHESDA ASSOCIATES E 1468608 FINANCIALS BETHESDA ASSOCIATES M 601555 FINANCIALS BETHESDA ASSOCIATES P 826953 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM P 1657370 FINANCIALS BETHESDA CHRISTIAN BROADCASTING P 212662 FINANCIALS BETHESDA ASSOCIATES Q 325449 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM Q 454505 FINANCIALS BETHESDA CHRISTIAN BROADCASTING Q 212022 FINANCIALS