2014-08-13T05:11:23-00:00 2013-12-31 Bethany Christian Services 901 Eastern Avenue NE Grand Rapids MI 49503 990 2013-01-01 381405282 Bethany Christian Services BETH 6162247610 901 Eastern Avenue NE Grand Rapids MI 49503 Marjorie M Dood CFO CFO 6162547733 2014-08-12 false Scott DeVries 2014-08-12 2013 2015-11-30 17:44:51Z Marjorie M Dood CFO 901 Eastern Ave NE Grand Rapids MI 49503 17619645 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. 17 17 120 60 0 333742 243782 9746451 11511124 802509 812597 298871 278626 11181573 12846129 327012 330986 0 6588233 7803791 288877 489534 2829808 4515998 4869582 11720120 13493893 -538547 -647764 31915406 44820491 221243 10478713 31694163 34341778 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 490747 467516 Bethany Christian Services coordinates a Sponsorship program whereby funds donated by families in the US were used to support the needs of 1,302 children in eight foreign countries Albania, China, Ethiopia, Guatemala, Romania, South Korea, Ukarine, and Zambia. 11043608 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 90 service locations in 38 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 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. 490747 true true false false false false false false false true true false false false true true false true 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 485 0 120 true false false false false false false false false false false X 17 17 false false false false false false false true true false true true true true true true true true true false false UT OK OH NM ME KS HI CA AZ X Marjorie M Dood CFO 6162247610 901 Eastern Avenue Grand Rapids MI 49503 Anthes Paul Vice Chair 001.00 001.00 X X 0 0 0 Behrendt Catherine Board Member 001.00 001.00 X 0 0 0 Biddick Jan Board Member 001.00 001.00 X 0 0 0 Bos Carole Board Member 001.00 001.00 X 0 0 0 Buitenwerf Betty Secretary 001.00 001.00 X X 0 0 0 Deur Garth Board Member 001.00 001.00 X 0 0 0 Hogfeldt Jay Board Member 001.00 001.00 X 0 0 0 Jones Joe Board Member 001.00 001.00 X 0 0 0 Koning Harvey Chair 001.00 001.00 X X 0 0 0 Lantinga Herb Treasurer 001.00 001.00 X X 0 0 0 Lawhon Robert Board Member 001.00 001.00 X 0 0 0 McKey Peggy Board Member 001.00 001.00 X 0 0 0 Merritt Jonathan Board Member 001.00 001.00 X 0 0 0 Olmsted Linda Board Member 001.00 001.00 X 0 0 0 Rabenold Scott Board Member 001.00 001.00 X 0 0 0 Stevenson Jr Dr Robert Board Member 001.00 001.00 X 0 0 0 VanAndel Carol At Large, Officer of the Board 001.00 001.00 X X 0 0 0 Blacquiere William CEO 045.00 001.00 X 192891 0 32615 Dood Marjorie CFO 045.00 001.00 X 114112 0 21788 Auchtung Mervin COO 045.00 001.00 X 91519 0 17126 Knibbe Peter VP of Advancement 045.00 001.00 X 111087 0 21715 Andreas Marc VP of Marketing 045.00 001.00 X 106530 0 23954 VanPutten Robert VP of Information Technology 045.00 001.00 X 105000 0 14791 Schorsch Marcy VP of Communications 045.00 001.00 X 104463 0 4241 Cameron Robert Director of Human Resources 045.00 001.00 X 103585 0 15216 929187 151446 9 false true false BlueNorth Strategies Inc 123 Woolwich St Guelph Ontario N1H3V1 CA Fund raising consulting 489534 Warner Norcross & Judd LLP 900 Fifth Third Center 111 Lyon Str Grand Rapids MI CA 49503 Legal Services 177074 Juice LLC 5420 Hwy 6 N Suite 390 Guelph Ontario N1H6J2 CA Management Consulting 138262 3 243782 243782 Sponsorship 624100 467516 467516 Internal Charges to Branch Offices for National 624100 11043608 11043608 11511124 819097 819097 43587 38443 5144 5144 5144 4616396 1200 4607639 16457 8757 -15257 -6500 -6500 110977 110977 Miscellaneous 624100 273482 273482 273482 12846129 11784606 817741 0 0 330986 330986 0 307003 307003 0 5103987 85000 4239709 779278 837010 838 517385 318787 1162953 21322 980350 161281 392838 3996 329187 59655 1738512 7806 1319144 411562 135538 135538 72528 72528 0 489534 489534 77022 77022 0 179057 959 157416 20682 643523 10213 536524 96786 292906 8457 272882 11567 0 133927 94987 38940 428118 10489 325986 91643 0 148765 390 141610 6765 63188 63188 0 655134 133 519159 135842 3612 3612 Membership Dues Subscriptions 75177 57597 17580 Maintenance Services 4577 4577 Program Developement 24311 22511 1800 Office Services 5156 5156 188531 5002 183529 13493893 490747 10173338 2829808 2394890 4460290 48 48 150732 323176 21502161 9782595 4673530 11719566 24629138 28210961 67068 106450 31915406 44820491 221243 1968129 6668539 1500000 342045 221243 10478713 X 31010847 33503864 427936 575200 255380 262714 31694163 34341778 31915406 44820491 -647764 3295379 X false true X true true true X 949317 778470 333181 333742 243782 2638492 949317 778470 333181 333742 243782 2638492 2638492 954096 560243 719413 829382 1136166 4199300 6837792 46604795 0.38590 0.44960 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 15547704 2185 3048129 81415 18516603 14049171 2775 1863365 367607 15547704 14997342 2775 -345319 605627 14049171 12587420 816319 1627161 33558 14997342 10915894 135287 1895038 358799 12587420 0.95000 0.01400 0.04000 false false 2251416 2251416 15619213 15619213 3618952 3618952 12580 9782595 -9770015 11719566 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Annuities Payable 342045 342045 X 94120445 3295379 77978937 81274316 12846129 12846129 88126577 74632684 74632684 13493893 13493893 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, 2013 and 2012, respectively, 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. Management believes it is no longer subject to income tax examinations for years prior to December 31, 2010. V 4 The Organization intends to use the endowment fund, in accordance with its approved spending policy, to support families who are adopting children with special placement needs and to assist affiliated offices in developing special needs adoption programs. The Organization has a policy of appropriating for distribution each year 5 percent of its endowment funds average fair value over the prior eight quarters 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, 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 Chrisitan Services, including those entities covered under our Group Exemption Ruling. As such, those entities are reported on our 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 Chrisitan Services, including those entities covered under our Group Exemption Ruling. As such, those entities are reported on our separately filed Form 990 - Bethany Christian Services Group Return. true Sub-Saharan Africa Sponsorship grants to impoverished children Sponsorship grants to impoverished children 127174 Europe Sponsorship grants to impoverished children Sponsorship grants to impoverished children 98869 East Asia and the Pacific Sponsorship grants to impoverished children Sponsorship grants to impoverished children 49393 Central America and the Caribbean Sponsorship grants to impoverished children Sponsorship grants to impoverished children 55550 330986 330986 Child Sponsorship Sub-Saharan Africa 779 127174 Food, clothing, medical Book Child Sponsorship Europe 259 98869 Food, clothing, medical Book Child Sponsorship East Asia and the Pacific 27 49393 Food, clothing, medical Book Child Sponsorship Central America and the Caribbean 237 55550 Food, clothing, medical Book false false false false false false Part I Line 1 Bethany Christian Services monitors grants awarded to individuals in foreign countries through the use of internally prepared monthly financial accounting reports which track the results of assitance 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 Christian Servcies receives regular written updates as to the impact that the grants made have had and uses that information to keep donors informed as to the impact 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 489534 489534 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 CEO 192891 20366 12249 225506 Part II The CEO is employed as an officer of this organization. The information contained in this Form 990 reports only the activities of the Parent Organization of Bethany Christian Services and consists primarily of administrative functions provided on behalf of all the member entities of Bethany Christian Services that are included in our separately filed IRS Form 990 Group Return. The duties of the CEO extend to the direct oversight of all activities of all members of the Bethany Christian Services Group Return, which encompasses a wide variety of social services delivered by more than 1,500 employees in 38 different states. Services provided by the Group Return members in 2013 include the adoptive placement of 735 domestic infant children with families throughout the US supervisory care for 2,270 children in foster care in nine different states a wide array of social services for more than 3,800 refugee children from foreign countries the adoptive placement of 326 children from more than a dozen different foreign countries into loving homes in the US and the adoptive placement into permanent homes in the US of 611 children who were previously in foster care. 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 38 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. Form 990, Part VI, Section B, Line 11a The full Form 990 and all schedules were provided to the Chairman of the Finance Committee and a review was conducted prior to the filing of the return. Upon completion of the review, the Chairman of the Finance Committee instructed the Chief Financial Officer 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 CFO 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 decison of the Executive Committee are documented in minutes that are recorded by the Secretary. The process was last completed in 2013. 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 11043608 Cost Part V Line 2 This return is for Bethany Christian Servcies as the Parent Organization and reports the administrative support functions provided on behalf of the individual branch office locations throughout the United States. Each branch location is a subordinate and is included in the 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 Developement, Marketing Communications, Fund Development/Donor Engagement, Quality Assurance, and Administration. The amount determined in Column C is the actual cost of services provided.