2014-05-15T12:11:26-05:00 2013-09-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2012-10-01 841087689 Bethesda Ministries (Incl One Child Matters) % NATHAN MERRILL BETH 7194810100 15475 GLENEAGLE DRIVE Suite COLORADO SPRINGS CO 80921 Mark Pluimer 7194810100 2014-05-15 true 7194714290 2012 2015-11-30 17:44:51Z Dana Rasic 15475 Gleneagle Dr Colorado Springs CO 80921 14879798 false X www.onechildmatters.org X 1988 NE One Child Matters (OCM) operates as a division of Bethesda Ministries And exists to equip children in developing nations to reach their god- Given potential by creating opportunities for spiritual development. 8 0 64 46 26969 2955 14594351 13784465 326251 329331 65627 58636 6075 6689 14992304 14179121 8701736 7672004 0 0 2459818 2584320 0 0 1353355 4211286 4465287 15372840 14721611 -380536 -542490 6059166 5453332 2146325 2108442 3912841 3344890 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 11224430 7642084 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 41,221 children per month were served through sponsorship programs and approximately 2,900 people were served per day via feeding programs. Medical mercy also served 2,586 patients. 29920 29920 0 Support of various Christian ministries and other 501(c)(3) organizations located in the United States. 338136 0 329421 Home office building rented to affiliates (related revenue on Part VIII, Line 2a). 11592486 true false false false false true false false false true true false false false true false false true false true true false true false false false false true false true false false false false false false false false false false false false false true true true false true 26 0 true 64 true true true false false false false false false false false false false false false X 8 0 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 10.0 50.0 X X 0 275181 37804 Nathan D Merrill 8.0 42.0 X X 175825 32548 Mark Pluimer 40.0 2.0 X X 162749 0 32397 Daniel C Vagle - Board Member 3.0 5.0 X X 29024 11977 Don Beard - Board Member 5.0 X X 31922 4961 Dale Turner - Board Member 3.0 5.0 X X 29090 13112 Don A Morgan - Board Member 2.0 4.0 X X 27295 7262 Lyle G Arent - Board Member 2.0 3.0 X X 33857 10311 Sean P Rice 10.0 30.0 X 88228 17110 Tom Workman 0.0 X 194671 658500 167482 1 false true false ENDPOINT COMMUNICATIONS Inc 700 W 48TH AVE UNIT C DENVER CO 80216 FULFILLMENT 133695 BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 see schedule o 322075 2 X 480881 13303584 1403 13784465 RENT REVENUE FROM AFFILIATES 900003 329331 302362 26969 329331 62475 62475 0 0 6600 6600 0 6600 6600 696838 700677 -3839 -3839 -3839 0 0 0 MISCELLANEOUS REVENUE 900099 89 89 89 14179121 302451 26969 65236 272985 272985 0 7399019 7399019 0 224958 224958 0 1903176 1140910 199333 562933 54776 34719 8360 11697 254809 156452 40034 58323 146601 78226 26484 41891 145502 10010 135492 44370 23311 21059 224803 9305 215498 0 0 3532 3532 914430 660757 53277 200396 211145 20537 190608 879434 393993 406847 78594 311426 207171 89301 14954 0 174173 174173 879948 657807 100242 121899 0 30700 29383 1074 243 0 0 503560 303946 140819 58795 16768 8143 8227 398 CLAIMS FUNDING 14520 9179 4186 1155 INFORMATIONAL MATERIALS 88369 450 82467 5452 UBIT EXPENSES 2244 2244 MISCELLANEOUS 20363 2010 12336 6017 14721611 11592486 1775770 1353355 X 1178567 714200 5026 14736 0 0 146002 128943 0 0 0 0 0 0 0 0 25950 33963 6672688 3483170 3368562 3189518 1190237 1231870 94765 80959 0 0 27136 21603 22921 37540 6059166 5453332 449484 515520 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1696841 1592922 2146325 2108442 X 2509647 2112844 1387519 1216371 15675 15675 3912841 3344890 6059166 5453332 X -542490 -22901 -2560 X false true X true false X 13314185 13742168 14689068 14594351 13784465 70124237 0 0 13314185 13742168 14689068 14594351 13784465 70124237 0 70124237 16234 9956 55193 65214 69075 215672 7496 11871 11744 10956 3512 45579 0 70385488 1350773 0.99629 0.99681 X 3 4008 180 42458 true true 1403194 10898405 11069553 1232046 1735731 11681319 12013856 1403194 1553219 11658280 11475768 1735731 1247461 10822795 3384 10520421 1553219 2148409 9939890 780 10841618 1247461 0.00000 0.01270 0.98730 false false 20459 20459 3383192 1480526 1902666 242122 192475 49647 770289 565689 204600 2256626 1244480 1012146 3189518 0 INTERCOMPANY PAYABLES 1592922 1592922 14560386 -22901 162000 244726 383825 14176561 2560 2560 14179121 15128337 162000 244726 406726 14721611 14721611 PART V, LINE 4 DESCRIBE THE INTENDED USES OF THE ORGANIZATION'S ENDOWMENT FUNDS One Child Matters' endowment funds are held in perpetuity and income from them is available to support child sponsorship funding. The temporarily restricted net assets are restricted for one child matters ministry activities. Nearly all of the funds reported as endowment funds on Schedule D Part V are 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. Total permanent restricted endowment funds are $15,675. PART X, LINE 2 UNCERTAIN TAX POSITIONS 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. PART XI, LINE 2D OTHER REVENUE ON BOOKS NOT ON RETURN INTERCOMPANY CONTRIBUTIONS BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 50,000 INTERCOMPANY RENT BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 194,726 TOTAL 244,726 PART XI, LINE 4B OTHER REVENUE ON RETURN NOT ON BOOKS DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED 2,560 PART XII, LINE 2D OTHER EXPENSE ON BOOKS NOT ON RETURN INTERCOMPANY CONTRIBUTIONS BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 50,000 INTERCOMPANY RENT BETWEEN BETHESDA MINISTRIES AND ONE CHILD MATTERS PROPERLY ELIMINATED ON 990 194,726 TOTAL 244,726 true Central America and the Caribbean 4 24 Program Services Childcare Ministries 675675 Central America and the Caribbean Grantmaking 1769653 East Asia and the Pacific Program Services Childcare Ministries 13712 East Asia and the Pacific Grantmaking 821856 Europe (Including Iceland and Greenland) Program Services Childcare Ministries 7051 Europe (Including Iceland and Greenland) Grantmaking 11025 Middle East and North Africa Program Services Childcare Ministries 3801 Middle East and North Africa Grantmaking 467626 South Asia 1 16 Program Services Childcare Ministries 409200 South Asia Grantmaking 2046217 Sub-Saharan Africa 2 8 Program Services Childcare Ministries 455739 Sub-Saharan Africa Grantmaking 2282642 Central America and the Caribbean Investments 80959 Europe (Including Iceland and Greenland) Fundraising North America Fundraising East Asia and the Pacific Fundraising 7 48 7 48 9045156 9045156 CHILDCARE Central America and the Caribbean 10329 1769653 check/wire CHILDCARE East Asia and the Pacific 4100 821856 check/wire CHILDCARE Europe (Including Iceland and Greenland) 1 11025 check/wire CHILDCARE South Asia 19096 2046217 check/wire CHILDCARE Sub-Saharan Africa 12259 2282642 check/wire CHILDCARE Middle East and North Africa 2768 467626 wire false false true true false false Part I, Line 2 Procedures for monitoring the use of grant funds outside the US 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. Part I, Line 3 Offices, Employees, and Agents in Foreign Regions We use independent contractors to deliver certain program services. The independent contractors are not employees or agents of the organization. true ASSEMBLIES OF GOD WORLD MISSIONS 1445 BOONVILLE AVENUE SPRINGFIELD MO 65802 440577787 501(c)(3) 253565 ministry support 1 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 0 259826 0 10000 0 5355 0 10170 0 27634 0 312985 0 0 Nathan D Merrill 160602 8000 7223 6747 25801 208373 0 Mark Pluimer 152835 0 6000 0 3914 0 6189 0 26208 0 195146 0 0 0 PART I, LINE 1A Additional Information Regarding Compensation 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 09/30/13 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. PART I, LINE 7 NON-FIXED PAYMENTS 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. Part VI, Question 2 Family Relationships DAN VAGLE AND DALE TURNER ARE BROTHERS-IN-LAW. Business Relationships 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. Part VI, Question 9 Names and Addresses Tom Workman 11404 Dodge Road, Ste 500 Omaha, NE 68154 Part VI, Question 11b Describe process to review 990 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. Part VI, Question 12c Describe how conflict of interest policy is monitored & enforced 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. Part VI, Question 15a Describe process for determining compensation The organization utilizes the services of payscale to perform independent compensation studies for all officers and key employees. The last study was performed in February 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. Part VI, Question 15b Describe process for determining compensation The organization utilizes the services of payscale to perform independent compensation studies for all officers and key employees. The last study was performed in October 2012 and the results were provided to the administrative committee of the board for their review and approval. Part VI, Question 19 Describe how documents are made available to the public 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. Part VII Officer and Director Compensation 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. Part VII, Section B, Line 1, Column B DESCRIPTION OF SERVICES FOR BETHESDA ASSOCIATES ACCOUNTING, IT, HR, RISK MANAGEMENT, AND OTHER MANAGEMENT SERVICES Part XI, Line 9 Other Changes in Net Assets DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED (2,560) 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 241099 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM A 61264 FINANCIALS BETHESDA REAL ESTATE COMPANY A 26969 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM C 194381 FINANCIALS BSLC II C 175000 FINANCIALS BETHESDA ASSOCIATES C 111500 FINANCIALS BETHESDA ASSOCIATES E 1592922 FINANCIALS BETHESDA ASSOCIATES M 583586 FINANCIALS BETHESDA ASSOCIATES P 782142 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM P 1321086 FINANCIALS BETHESDA ASSOCIATES Q 557200 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM Q 470369 FINANCIALS