Reformed Benefits Association

“Organization members: The RBA has two initial members, the Christian Reformed Church in North America Council of Delegates (CRCNA COD), (formerly the Christian Reformed Church in North America Board of Trustees), and the Reformed Church in America Board of Benefit Services (RCA BOBS). Additional members can be admitted by the RBA Board of Trustees with the provision that they do not jeopardize the tax-exempt status of the RBA under Section 501(c)3 of the code and that admittance of the new member does not cause any benefit plans sponsored by the RBA to cease constituting a single employer plan within the meaning of CPPEPA.”

“Member authorization to appoint Trustees: Per amended Bylaws (2015) of the RBA, the RBA Board of Trustees is comprised of 8 voting trustees, 6 Regular Trustees and 2 Staff Trustees. Each member organization appoints 3 Regular Trustees, and 1 Staff Trustee. The Staff Trustee will be a paid denomination executive whom is appointed by the originating members. Trustee vacancies will be filled by the original appointing member of the trustee position that is vacant.”

“Robert Nykamp: 778 Concord Dr, Holland MI 49423, John Terpstra: 3221 W Prospect Rd, Fort Collins, CI 80526, Kenneth Wigboldy: 2173 Hall Circle, Livermore, CA 94550, Timothy Zeutenhorst: 914 7th St SW, Orange City, IA 51041, Nancy DeGood: 3548 W Field Ct, Hamilton MI 49419-9668, Lloyd Bierma: 492 Orchard Hill Rd, Holland, MI 49424, Kelly Oliveria: 4500 60th St SE Grand Rapids, MI 49512,”

“Review of the 990 form: The 990 form is completed by the Finance Manager for the RBA and submitted to the Board Treasurer for review prior to submitting to the IRS”

“Conflict of Interest policy: All Board members are required to sign the Conflict of Interest Policy. The policy is given out as a part of the annual August Board meeting. Existing board members are required to review and re-submit the form if any changes to their status occurred, new Board Members are required to submit the form at that time.”

“Whistleblower Policy: All RBA employee positions are paid as CRCNA employees. As such, all policies in place for CRCNA employees are also applied to RBA employees. The CRCNA has a public whistleblower policy available on their website, www.crcna.org”

“Document Retention and Destruction Policy: All financial services for the RBA are handled in the CRCNA financial services department. The CRCNA written document retention and destruction policy is applied to all services rendered for the RBA.”

“Compensation review and approval:The CRCNA Staff Board Member, and the Benefits Director, are currently secunded under the CRCNA payroll with costs allocated to the RBA. The current CRCNA pay scale and compensation evaluations are applied to any RBA employee. All CRCNA compensated employee positions, including any officers or director positions are evaluated by the Human Resource Committee (HRC) and an outside group to determine position grades or levels. Each grade is then assigned a Pay Scale based on Internal, Individual, and External Equity. These Pay Grades and Pay Scales are annually reviewed an updated by the HRC. the RCA Staff Board Member is currently secunded under the RCA payroll with costs allocated to the RBA. RCA compensation practices are not known.”

“Availability of public documents: The RBA Govering Documents, Conflict of Interest Policy, and financial statements are available on request.”

“Related Organization compensation for Kelly Oliveira is estimated due to availability of W-2 information. The estimate is based on agreed on compensation reimbursements being 10% of salary and benefits.”

“Amendment filed for adjustments to: 1. Part VII Section A Line 1a, Officer listing column E for Michelle DeBie. Original amount was typed incorrectly. 2. Schedule J Part II. Column (B) (i) and (D) for all lines completed. based on a misinterpretation of the instructions. Original filing included in B(i) the full amount of Part VII Section A line totals, with (ii) and (iii) the amount of (i) related to Bonus or Other. The Amended is adjusted to correct B(i) so the total of B (i), (ii), and (iii) now equals the total of Part VII 1a (D) and (E). Column (D) amended to add Non-taxable benefits.”