2013-11-12T09:52:39-00:00 2012-12-31 990 2012-01-01 381405282 Bethany Christian Services BETH 6162547733 901 Eastern Avenue NE Grand Rapids MI 49503 Marjorie M Dood 2013-11-08 false 2012 2016-02-24 21:20:13Z Marjorie M Dood CFO 901 Eastern Ave NE Grand Rapids MI 49503 18261719 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 17 124 25 0 333181 333742 685996 9746451 3453831 802509 9229240 298871 13702248 11181573 327012 0 6886956 6588233 303728 288877 1936464 4879050 4515998 12069734 11720120 1632514 -538547 31594714 31915406 1578395 221243 30016319 31694163 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 true 660657 432135 Bethany Christian Services coordinates a Sponsorship program whereby funds donated by families in the US were used to support the needs of 1,220 children in eight foreign countries Albania, China, Ethiopia, Guatemala, Romania, South Korea, Ukarine, and Zambia. 9314316 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 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 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 wide variety of social service programs including domestic infant adoption, international adoption, foster care, child family counseling, pregnancy counseling, and refugee serv 298871 See Schedule O for additional information concerning the program accomplishments of the organizations that are members of the Bethany Christian Services Group Return, which are reported on a separate IRS Form 990. 660657 true true false false false false false false true true false false false false false false true false false true false false 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 0 0 124 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 000.50 X X 0 0 0 Behrendt Catherine 000.50 X 0 0 0 Bos Carole 000.50 X 0 0 0 Bradley Anthony 000.50 X X 0 0 0 Buitenwerf Betty 000.50 X 0 0 0 Despard Thomas 000.50 X 0 0 0 Deur Garth 000.50 X 0 0 0 Hogfeldt Jay 000.50 X 0 0 0 Koning Harvey 000.50 X X 0 0 0 Lantinga Herb 000.50 X X 0 0 0 Lawhon Robert 000.50 X 0 0 0 McKey Peggy 000.50 X 0 0 0 Merritt Jonathan 000.50 X 0 0 0 Morren Arnie 000.50 X 0 0 0 Olmsted Linda 000.50 X 0 0 0 Stevenson Jr Dr Robert 000.50 X 0 0 0 VanAndel Carol 000.50 X 0 0 0 Blacquiere William 045.00 X 183115 0 31850 Auchtung Mervin 045.00 X 162876 0 36909 Dood Marjorie 045.00 X 112771 0 22770 458762 91529 3 false true false 333742 333742 Sponsorship 624100 432135 432135 Internal Charges to Branch Offices for National 624100 9314316 9314316 9746451 790451 790451 38931 45736 -6805 -6805 -6805 6947393 6935335 12058 12058 12058 99075 99075 305676 305676 305676 11181573 10045322 802509 0 0 327012 327012 0 458762 458762 0 4516878 81368 3741308 694202 284777 873 248406 35498 963566 20417 815145 128004 364250 2102 307292 54856 1441878 186229 974406 281243 185070 185070 67100 67100 0 288877 288877 73362 73362 0 291914 283219 8695 536674 17329 420909 98436 332317 6118 317268 8931 0 317323 289897 27426 395486 5136 327326 63024 0 158273 1803 144476 11994 0 0 464757 48 306749 157960 4211 4211 Membership Dues Subscriptions 126937 112357 14580 Program Development 11496 11496 Client Assistance 10971 726 10146 99 Merchant Services Fees 3918 3918 94311 31672 62639 11720120 660657 9122999 1936464 1741893 2394890 1183 48 237029 150732 9318178 4644648 5129241 4673530 24471133 24629138 14235 67068 31594714 31915406 1578395 221243 1578395 221243 X 29277017 31010847 486697 427936 252605 255380 30016319 31694163 31594714 31915406 -538547 2216389 X false true X true true true X 635162 949317 778470 333181 333742 3029872 635162 949317 778470 333181 333742 3029872 3029872 646561 954096 560243 719413 829382 3709695 6739567 41845892 0.44960 0.44330 X 0.00000 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 14049171 2775 1863365 367607 15547704 14997342 2775 -345319 605627 14049171 12587420 816319 1627161 33558 14997342 10915894 135287 1895038 358799 12587420 14262698 269817 -3472097 144524 10915894 0.95000 0.02000 0.03000 false false 730105 730105 5062670 5062670 3525403 3525403 4644648 -4644648 4673530 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Other X 84922063 2216389 71524101 73740490 11181573 11181573 82383315 70663197 70663197 11720118 11720118 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 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 Christian 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. 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, 2012 and 2011, 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, 2009. 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 the 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 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 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. true Sub-Saharan Africa Sponsorship grants to impoverished children Sponsorship grants to impoverished children 115527 Europe Sponsorship grants to impoverished children Sponsorship grants to impoverished children 111928 East Asia and the Pacific Sponsorship grants to impoverished children Sponsorship grants to impoverished children 55133 Central America and the Caribbean Sponsorship grants to impoverished children Sponsorship grants to impoverished children 44424 327012 327012 X X X X X X X true Blue North Strategies Inc 123 Woolwich St Guelph ON CA N1H3V1 Consulting advising false 288877 288877 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 183115 807 31628 12614 228164 Auchtung Mervin 162876 1553 16664 18692 199785 II Both the CEO and COO are employed as officers 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 administrtive 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 both the CEO and COO extend to the direct oversight of all the activties 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 37 different states. Services provided by the Group Return members in 2012 include the adoptive placement of 656 domestic infant children with families throughout the US supervisory care for 2,240 children in foster care in nine different states where Bethany Christian Services provides foster care services a wide array of social services for more than 3,500 refugee children from foreign countries the adoptive placement of 285 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 615 children who were previously in foster care. Form 990 Part III Line 3 The organization ceased to provide direct program services to clients in the area of Embryo services. Form 990 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 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. 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 disinterest directors consideration of the transaction. 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 organizations web portal where all Board members may access the return. The Chief Financial Officer was the instructed to complete the electronic filing requirements. 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 decisions of the Executive Committee are documented in minutes that are recorded by the Secretary. The process was last undertaken in 2012. Form 990 Part VI Line 19 Governing documents, conflict of interest policy, and Financial Statements are available to the public upon request of the Parent Organization, Bethany Christian Services. 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 true false false false false false false false false Bethany Christian Services Inc - all members of the Group l 9314316 cost V 2 This return for Bethany Christian Services as the Parent Organization 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 Administration, Accounting Finance, Human Resources, Information Technology, Staff Development, Marketing Communications, Fund Development/Donor Engagement, and Quality Assurance. The amount determined in Column C is the actual cost of services provided.