2013-05-14T09:34:57-05:00 2012-09-30 BKD LLP 111 South Tejon Suite 800 Colorado Springs CO 809039848 990 2011-10-01 841087689 Bethesda Ministries (Incl One Child Matters) % NATHAN MERRILL BETH 7194810100 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 NATHAN MERRILL 2013-05-15 true Rita F Worster CPA 7194714290 2011 2016-02-25 16:41:14Z Dana Rasic 15475 Gleneagle Dr Colorado Springs CO 80921 15010637 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 49 48 52569 12889 14689068 14594351 309878 326251 99806 65627 2958 6075 15101710 14992304 8448254 8701736 0 0 2307892 2459818 0 0 1128152 3926388 4211286 14682534 15372840 419176 -380536 6189441 6059166 1971657 2146325 4217784 3912841 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 12172441 8696736 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 41,554 CHILDREN PER MONTH WERE SERVED THROUGH SPONSORSHIP PROGRAMS AND APPROXIMATELY 3,000 PEOPLE WERE SERVED PER DAY VIA FEEDING PROGRAMS. MEDICAL MERCY ALSO SERVED 3,065 PATIENTS. 5000 5000 0 SUPPORT OF VARIOUS CHRISTIAN MINISTRIES AND OTHER 501(C)(3) ORGANIZATIONS LOCATED IN THE UNITED STATES. 374178 0 326251 HOME OFFICE BUILDING RENTED TO AFFILIATES (RELATED REVENUE ON PART VIII, LINE 2A). 12551619 true false false false false true false false false true true false false false true false false true false true true true true false 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 20 0 true 49 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 X X 0 257576 35255 Nathan D Merrill 8.0 X X 0 175603 30148 Mark Pluimer 40.0 X X 151252 0 30667 Daniel C Vagle - Board Member 3.0 X X 0 27727 10098 Don Beard - Board Member 5.0 X X 38846 0 2698 Dale Turner - Board Member 3.0 X X 0 25196 12939 Don A Morgan - Board Member 2.0 X X 0 41342 7489 Lyle G Arent - Board Member 2.0 X X 0 34848 7708 Sean P Rice 10.0 X 0 73854 24654 Tom Workman 0.0 X 190098 636146 161656 1 false true false ENDPOINT COMMUNICATIONS Inc 700 W 48TH AVE UNIT C DENVER CO 80216 FULFILLMENT 343467 BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 MANAGEMENT SERVICES 493701 2 292059 14302292 14594351 RENT REVENUE FROM AFFILIATES 900003 326251 273682 52569 326251 59139 59139 0 0 6075 6075 6075 6075 24671 150 17294 1039 7377 -889 6488 6488 0 0 0 0 14992304 273682 52569 71702 0 0 0 0 8701736 8701736 0 225052 225052 0 1795531 1048011 271893 475627 50977 32736 8548 9693 254027 153010 44750 56267 134231 75914 30504 27813 150102 20686 129416 21135 20415 720 208317 18710 189607 0 0 1822 1822 954306 674418 69092 210796 102572 21873 268 80431 801470 372751 344735 83984 330743 215759 90763 24221 0 174493 174493 895982 741666 49640 104676 0 9841 6977 764 2100 0 0 426874 253971 131741 41162 19947 11560 8082 305 CLAIMS FUNDING 10851 6902 3072 877 INFORMATIONAL MATERIALS 57464 31 54477 2956 UBIT EXPENSES 2960 2960 MISCELLANEOUS 42407 35163 7244 15372840 12551619 1693069 1128152 1497372 1178567 0 5026 0 0 233976 146002 0 0 0 0 0 0 0 0 26657 25950 6362729 2994167 3216650 3368562 1060428 1190237 111259 94765 0 0 32685 27136 10414 22921 6189441 6059166 305480 449484 0 0 500 0 0 0 0 0 0 0 0 0 0 0 1665677 1696841 1971657 2146325 X 2482053 2509647 1720056 1387519 15675 15675 4217784 3912841 6189441 6059166 X -380536 75593 X false true true X false X 15180613 13314185 13742168 14689068 14594351 71520385 15180613 13314185 13742168 14689068 14594351 71520385 71520385 32906 16234 9956 55193 65214 179503 7530 7496 11871 11744 10956 49597 71749485 1336566 0.99681 0.99721 X 3 4615 1240 36113 true true 1735731 11681319 12013856 1403194 1553219 11658280 11475768 1735731 1247461 10822795 3384 10520421 1553219 2148409 9939890 780 10841618 1247461 0.01120 0.98880 false false 44688 44688 3371163 1334415 2036748 257955 173961 83994 735516 516658 218858 1953407 969133 984274 3368562 0 INTERCOMPANY PAYABLES 1696841 1696841 14992304 15372840 -380536 82432 -6839 75593 -304943 15421069 82432 118340 234832 435604 14985465 6839 6839 14992304 15726012 118340 234832 353172 15372840 15372840 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. 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 8 OTHER CHANGES TO NET ASSETS DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED (6,839) PART XII, 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 990 184,832 TOTAL 234,832 PART XII, LINE 4B OTHER REVENUE ON RETURN NOT ON BOOKS DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED 6,839 PART XIII, 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 990 184,832 TOTAL 234,832 true Central America and the Caribbean 4 19 Program Services Childcare Ministries 471438 Central America and the Caribbean Grantmaking 1903513 East Asia and the Pacific Program Services Childcare Ministries 86091 East Asia and the Pacific Grantmaking 970626 Europe (Including Iceland and Greenland) Program Services Childcare Ministries 1422 Europe (Including Iceland and Greenland) Grantmaking 12400 Middle East and North Africa Program Services Childcare Ministries 9530 Middle East and North Africa Grantmaking 524766 South Asia 1 16 Program Services Childcare Ministries 318361 South Asia Grantmaking 2768827 Sub-Saharan Africa 2 5 Program Services Childcare Ministries 622692 Sub-Saharan Africa Grantmaking 2521604 Central America and the Caribbean Investments 94765 Europe (Including Iceland and Greenland) Fundraising North America Fundraising 7 40 7 40 10306035 10306035 X CHILDCARE Cent. America/Caribbean 8844 1903513 CHECKS/WIRE CHILDCARE East Asia/Pacific 7977 970626 WIRE CHILDCARE Europe/Iceland/Greenland 1 12400 CHECK CHILDCARE South Asia 20671 2768827 WIRE CHILDCARE Sub-Saharan Africa 14897 2521604 CHECKS/WIRE CHILDCARE Middle East/North Africa 2695 524766 CHECK 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. X X true true X X X X false false false false false false false true false Dana L Rasic 0 247621 0 5000 0 4955 0 9613 0 25642 0 292831 0 0 Nathan D Merrill 0 147630 0 15000 0 12973 0 6698 0 23450 0 205751 0 0 Mark Pluimer 139710 0 6000 0 5542 0 6094 0 24573 0 181919 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. DANA RASIC, NATHAN MERRILL, MARK PLUIMER, DAN VAGLE, DALE TURNER AND LYLE ARENT RECEIVED TAXABLE SPOUSAL TRAVEL BENEFITS DURING THE YEAR. 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. NATHAN MERRILL AND SEAN RICE 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 CONTROLLER. 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 JUNE 2012 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. THE ADMINISTRATIVE COMMITTEE RETAINS MINUTES/NOTES AND THE MARKET ANALYSIS DATA WHICH SUPPORT ITS COMPENSATION DECISIONS. 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 JUNE 2012 AND THE RESULTS WERE PROVIDED TO THE ADMINISTRATIVE COMMITTEE OF THE BOARD FOR THEIR REVIEW AND APPROVAL. THE ADMINISTRATIVE COMMITTEE RETAINS MINUTES/NOTES AND THE MARKET ANALYSIS DATA WHICH SUPPORT ITS COMPENSATION DECISIONS. 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 XI, Line 5 Other Changes in Net Assets UNREALIZED GAIN 82,432 DIFFERENCE BETWEEN REVENUE ON FREMONT WAREHOUSE K-1 AND DISTRIBUTION RECEIVED (6,839) TOTAL 75,593 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Dana L. Rasic TITLE:CEO, director HOURS:50 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Nathan D. Merrill TITLE:CFO, Treasurer, Director HOURS:42 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Mark Pluimer TITLE:OCM President, Director HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Daniel C. Vagle - Board Member TITLE:Secretary, Director HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Dale Turner - Board Member TITLE:VP, Director HOURS:5 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Don A. Morgan - Board Member TITLE:VP, Director HOURS:4 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Lyle G. Arent - Board Member TITLE:VP, Director HOURS:3 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Sean P. Rice TITLE:Asst Sec Dir risk Mgt/CORP/Svc HOURS:30 BETHESDA ASSOCIATES 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841087692 SUPPORT ORG NE 501(c)(3) LN11 TYPE I NA true BETHESDA FDN DBA BETHESDA SNR LIVING COM 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 470497753 SENIOR LIVING NE 501(c)(3) LINE 9 NA true BETHESDA CHRISTIAN BROADCASTING 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841162754 CHRIST. RADIO NE 501(c)(3) LINE 9 NA true BSLC II 15475 GLENEAGLE DR COLORADO SPRINGS CO 80921 452666295 SENIOR LIVING NE 501(c)(3) LN11 TYPE I na true BETHESDA REAL ESTATE COMPANY 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841133889 REAL ESTATE LEASE CO NA C MISSION OF MERCY TRUST 15475 GLENEAGLE DRIVE COLORADO SPRINGS CO 80921 841469496 CHARITABLE TRUST CO NA T 0 134 1.00000 true false true false true false false false false false false true false false true true false false BETHESDA ASSOCIATES A 214000 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM A 59683 FINANCIALS BETHESDA REAL ESTATE COMPANY A 52569 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM C 125000 FINANCIALS BSLC II C 125000 FINANCIALS BETHESDA ASSOCIATES E 1621023 FINANCIALS BETHESDA ASSOCIATES L 537875 FINANCIALS BETHESDA ASSOCIATES O 469619 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM O 639318 FINANCIALS BETHESDA ASSOCIATES P 242300 FINANCIALS BETHESDA FDN DBA BETHESDA SENIOR LIVING COMM P 165565 FINANCIALS