2011-08-09T16:59:20-05:00 2010-12-31 LEGACY PROFESSIONALS LLP 311 S WACKER DRIVE STE 4000 CHICAGO IL 60606 990 2010-01-01 363668497 CHURCH OF THE BRETHREN BENEFIT TRUST INC CHUR 8476950200 1505 DUNDEE AVENUE ELGIN IL 60120 JOHN MCGOUGH 8477425100 2011-08-09 1 LEGACY PROFESSIONALS LLP 3123680500 2010 2016-02-24 21:20:13Z NEVIN DULABAUM 1505 DUNDEE AVENUE ELGIN IL 60120 312207010 0 X WWW.BRETHRENBENEFITTRUST.ORG X 1989 IL CHURCH OF THE BRETHREN BENEFIT TRUST HAS A STATED PURPOSE TO SUPPORT THE FINANCIAL WELL-BEING OF THE CHURCH OF THE BRETHREN AND OTHER PERSONS AND GROUPS THAT SHARE SIMILAR VALUES BY OFFERING PROGRAMS THAT PROVIDE RETIREMENT AND MEDICAL BENEFITS TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCHES AND CHURCH RELATED AGENCIES. 12 12 43 0 0 0 0 0 8589891 8571014 10573642 9095079 820058 770129 19983591 18436222 0 0 17443517 15397396 2101251 2499134 0 0 0 2591684 2807038 22136452 20703568 -2152861 -2267346 286195460 312629027 1754438 1843581 284441022 310785446 X CHURCH OF THE BRETHREN BENEFIT TRUST HAS A STATED PURPOSE TO SUPPORT THE FINANCIAL WELL-BEING OF THE CHURCH OF THE BRETHREN AND OTHER PERSONS AND GROUPS THAT SHARE SIMILAR VALUES BY OFFERING PROGRAMS THAT PROVIDE RETIREMENT AND MEDICAL BENEFITS TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCHES AND CHURCH RELATED AGENCIES. 0 0 16659489 6817134 PROVIDE RETIREMENT BENEFITS FOR ORDAINED MINISTERS, FOREIGN MISSIONARIES COMMISSIONED BY THE CHURCH, CHURCH RELATED AGENCIES AND LAY EMPLOYEES WHO WORK AT LEAST HALF-TIME FOR A CHURCH. 1664360 1523726 PROVIDE MEDICAL, DENTAL, VISION, LONG TERM DISABILITY AND LIFE INSURANCE TO MINISTERS, MISSIONARIES AND LAY EMPLOYEES OF CERTAIN CHURCH AND CHURCH RELATED AGENCIES. 140069 230154 CHURCH WORKERS ASSISTANCE PLAN - PROVIDES FINANCIAL AID AND EMERGENCY ASSISTANCE TO MEMBERS OF THE CHURCH OF THE BRETHREN AND THEIR FAMILIES. 98095 SUPPLEMENTAL INCOME FUND FOR EQUITABLE ANNUITANTS - PROVIDES DISCRETIONARY SUPPLEMENTAL RETIREMENT AID TO CHURCH OF THE BRETHREN INC. EMPLOYEES WHO MEET ELIGIBILITY REQUIREMENTS ESTABLISHED BY THE BOARD OF DIRECTORS. 98095 18562013 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 2253 0 43 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JOHN MCGOUGH 8476950200 1505 DUNDEE AVENUE ELGIN IL 60120 KAREN O CRIM 2.00 X 0 0 0 JANICE L BRATTON 2.00 X 0 0 0 EUNICE CULP 2.00 X 0 0 0 ANN QUAY DAVIS 2.00 X 0 0 0 CAROL ANN GREENWOOD 2.00 X 0 0 0 JACK GRIM 2.00 X 0 0 0 CAROL HESS 2.00 X 0 0 0 MICHAEL LEITER 2.00 X 0 0 0 DEBORAH ROMARY 2.00 X 0 0 0 WAYNE SCOTT 2.00 X 0 0 0 CRAIG H SMITH 2.00 X 0 0 0 DONNA FORBES STEINER 2.00 X 0 0 0 HARRY RHODES 2.00 X 0 0 0 CAROL DAVIS 2.00 X 0 0 0 NEVIN DULABAUM 40.00 X 126775 0 29152 SCOTT DOUGLAS 40.00 X 82904 0 18035 DONNA MARCH 40.00 X 79746 0 19193 STEVE MASON 40.00 X 99832 0 23760 JERRY RODEFFER 40.00 X 90057 0 22960 SANDY SCHILD 40.00 X 78249 0 25000 557563 0 138100 1 0 1 0 IRIDIAN ASSET MANAGMENT LLC 276 POST ROAD WEST SOUTH SUITE 100 WESTPORT CT 06880 INVESTMENT MANAGEMENT 255558 BOSTON COMMON ASSET MANAGEMENT LLC 84 STATE STREET SUITE 940 BOSTON MA 02109 INVESTMENT MANAGEMENT 240206 HEWITT ASSOCIATES LLC PO BOX 95135 CHICAGO IL 60694 PENSION PLAN CONSULTING 152623 KAYNE ANDERSON RUDNICK 1800 AVENUE OF THE STARS 2ND FLOOR LOS ANGELES CA 90067 INVESTMENT MANAGEMENT 131226 THE NOTTINGHAM COMPANY 116 S FRANKLIN ST PO DRAWER 69 ROCKY MOUNTAIN NC 27802 INVESTMENT ADMINISTRATION 118006 5 PENSION CONTRIBUTIONS 525100 6817134 6817134 INSURANCE PREMIUMS 525100 1523726 1523726 CWAP CONTRIBUTIONS 525100 230154 230154 8571014 7891571 7891571 294974296 293770788 1203508 1203508 1203508 SHARED ADMINISTRATIVE 900099 684460 684460 MISCELLANEOUS REVENUE 900099 85669 85669 770129 18436222 8571014 0 9865208 15397396 15397396 695663 216801 478862 1149445 735645 413800 123694 79164 44530 408477 261425 147052 121855 77987 43868 139212 69606 69606 58000 58000 1268964 1268964 410156 410156 48804 48804 223107 170213 52894 68236 34118 34118 121283 77621 43662 201800 100900 100900 43451 43451 46739 23369 23370 109472 109472 BANK CHARGES 42359 42359 MISCELLANEOUS 25455 25455 20703568 18562013 2141555 0 1377851 576264 12441744 13848747 1489530 1674319 103945 142253 630614 238929 374433 391685 252701134 277416092 17706823 18579667 286195460 312629027 473080 526341 73801 101792 1207557 1215448 1754438 1843581 X 284441022 310785446 284441022 310785446 286195460 312629027 X -2267346 28611770 X X 0 1 1 X 0 X X X 0 0 0 CHURCH OF THE BRETHREN 366108275 501(C)(3) 1 1 1 20019108 1 20019108 630614 238929 391685 391685 COMMINGLED INVESTMENT FUNDS 18579667 F 18579667 INSURANCE CLAIMS PAYABLE 318231 POST RETIREMENT BENEFIT OBLIGATIONS 897217 1215448 18436222 20703568 -2267346 28611770 28611770 26344424 46468551 28611770 1373983 29985753 16482798 1268964 684460 1953424 18436222 20124127 1373983 1373983 18750144 1268964 684460 1953424 20703568 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRES. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION ADMINISTRATIVE FEES CHARGED TO ACCOUNT BALANCES REPORTED GROSS ON FS PART XII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED SHARED ADMINISTRATIVE EXPENSES FROM BRETHREN FOUNDATION NET ON FS PART XIII, LINE 2D - OTHER ADJUSTMENTS: PENSION ADMINISTRATIVE FEES CHARGED TO ACCOUNT BALANCES REPORTED GROSS ON FS PART XIII, LINE 4B - OTHER ADJUSTMENTS: REIMBURSED SHARED ADMINISTRATIVE EXPENSES FROM BRETHREN FOUNDATION NET ON FS X 0 0 0 0 0 0 0 0 0 NEVIN DULABAUM 125275 0 1500 0 0 0 15382 0 13770 0 155927 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BY-LAWS WERE UPDATED DURING THE YEAR. THE MAIN CHANGES TO THE BY-LAWS WERE: - THE ORGANIZATION DEFINED ITSELF AS A CORPORATION WITHOUT MEMBERS - THE OFFICERS OF THE ORGANIZATION WERE DEFINED AS PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PROVIDED TO THE ENTIRE BUDGET AND AUDIT REVIEW COMMITTEE FOR ITS REVIEW PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN OFF ON THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 28,611,770. FORM 990, PART XII, LINE 2C THE BUDGET AND AUDIT REVIEW COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. 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