Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
990 • Fiscal year 2019 • EIN 46-2975745
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
49th percentile
Higher debt load relative to assets than 49% of similar nonprofits.
Liabilities / Revenue
27th percentile
Higher debt load relative to revenue than 27% of similar nonprofits.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 1.1% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Up$7,986,545
Up $3,839,893 (+93%) from 2018
Net Assets
Up$6,417,759
Up $4,221,626 (+192%) from 2018
Liabilities
Down$1,568,786
Down $381,733 (-20%) from 2018
Revenue
Up$17,813,158
Up $584,511 (+3.4%) from 2018
Expenses
Down$13,611,449
Down $3,391,833 (-20%) from 2018
Net Income
Up$4,201,709
Up $3,976,344 (+1764%) from 2018
THE BOARD OF TRUSTEES OF THE CHRISTIAN REFORMED CHURCH IN NORTH AMERICA (CRCNA BOT) AND THE REFORMED CHURCH IN AMERICA BOARD OF BENEFIT SERVICES (RCA BOBS) ESTABLISHED THE REFORMED BENEFITS ASSOCIATION (RBA) FOR THE PROVISION, MANAGEMENT, AND ADMINISTRATION OF HEALTH AND WELFARE BENEFITS PLANS FOR MINISTERS, LAY EMPLOYEES AND RETIREES OF THE DENOMINATIONS, THEIR AGENCIES AND PARTICIPATING CHURCHES AND OTHER ASSEMBLIES ON A JOINT BASIS. Further, the RBA was established to develop a spirit of Christian fellowship and cooperative mission among the denominations to promote, through cooperative, effort, the spiritual, moral, social and civic welfare of the Christian community. As a result, the CRCNA BOT and the RCA BOBS, as members of the RBA, delegate the authority of the RBA Board of Trustees to conduct these activities and identify additional services which can be performed by the RBA on a joint basis on behalf of its members.
ESTABLISHED FOR THE PROVISION, MANAGEMENT AND ADMINISTRATION OF HEALTH AND WELFARE BENEFIT PLANS FOR MINISTERS, LAY EMPLOYEES, RETIREES AND participating CHURCHES ON A JOINT BASIS.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,677,493 | $6,224,865 | ▲ $3,547,372 |
| Investments in Publicly Traded Securities | $1,096,809 | $1,164,180 | ▲ $67,371 |
| Prepaid Expenses and Deferred Charges | $175,335 | $414,286 | ▲ $238,951 |
| Accounts Receivable | $197,015 | $183,214 | ▼ $13,801 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $4,146,652 | $7,986,545 | ▲ $3,839,893 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,920,753 | $1,558,494 | ▼ $362,259 |
| Deferred Revenue | $29,766 | $10,292 | ▼ $19,474 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $1,950,519 | $1,568,786 | ▼ $381,733 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,196,133 | $6,417,759 | ▲ $4,221,626 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $2,196,133 | $6,417,759 | ▲ $4,221,626 |
| Total Liabilities and Net Assets / Fund Balance | $4,146,652 | $7,986,545 | ▲ $3,839,893 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michelle Debie | Managing Director | PT | $44,881 | $104,448 | $149,329 |
| Kelly Oleveria | Board Secretary | - | $10,579 | $126,794 | $137,373 |
| John Bolt | Board Treasurer | - | $16,599 | $3,529 | $20,128 |
| Name | Title |
|---|---|
| John Terpstra | President, Board Member |
| Nancy Degood | Vice-president, Board Member |
| Dana Chapman | Board Member |
| James Kuplic | Board Member |
| Kenneth Wigboldy | Board Member |
| Lloyd Bierma | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $5,581,983 |
| Salaries, Compensation, and Employee Benefits | $287,325 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | $7,742,141 | - | - | $7,742,141 |
| Insurance | $4,602,537 | $13,372 | - | $4,615,909 |
| Fees for Services Management | $581,904 | - | - | $581,904 |
| Fees for Services Accounting | - | $159,333 | - | $159,333 |
| Other Salaries and Wages | - | $120,670 | - | $120,670 |
| Current Officers, Directors, Trustees, and Key Employees | - | $86,320 | - | $86,320 |
| Fees for Services Other | $80,805 | - | - | $80,805 |
| Office Expenses | - | $74,866 | - | $74,866 |
| Other Employee Benefits | - | $51,536 | - | $51,536 |
| Occupancy | - | $28,737 | - | $28,737 |
| Information Technology | - | $18,461 | - | $18,461 |
| Pension Plan Contributions | - | $14,879 | - | $14,879 |
| Payroll Taxes | - | $13,920 | - | $13,920 |
| Advertising | - | $6,200 | - | $6,200 |
| Travel | - | $4,859 | - | $4,859 |
| Fees for Service Investment Mgmnt Fees | - | $4,553 | - | $4,553 |
| Conferences and Meetings | - | $3,519 | - | $3,519 |
| Fees for Services Legal | - | $2,837 | - | $2,837 |
| Total Functional Expenses | $13,007,387 | $604,062 | $0 | $13,611,449 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $13,611,449 |
| Total Expenses per Audited Statements | $13,611,449 |
| Total Expenses per Form 990 | $13,611,449 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
“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.”
“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.”
“The 990 form is submitted to the Board Treasurer for review prior to submitting to the IRS.”
“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.”
“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”
“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.”
“The CRCNA Staff Board Member, and the Benefits Director, are currently seconded 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 seconded under the RCA payroll with costs allocated to the RBA. RCA compensation practices are not known.”
“The RBA Governing Documents, Conflict of Interest Policy, and financial statements are available on request.”
“Related Organization compensation for Kelly Oleveria is estimated due to availability of W-2 information. The estimate is based on agreed upon compensation reimbursements being 10% of salary and benefits.”
“In a determination letter dated August 29, 2014, RBA was informed that the organization is tax exempt under section 501(c)(3) of the Internal Revenue Code. RBA is not aware of any material uncertain tax positions.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1920753 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1558494 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 197015 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 183214 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | ESTABLISHED FOR THE PROVISION, MANAGEMENT AND ADMINISTRATION OF HEALTH AND WELFARE BENEFIT PLANS FOR MINISTERS, LAY EMPLOYEES, RETIREES AND participating CHURCHES ON A JOINT BASIS. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 6200 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 6200 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 7742141 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 7742141 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOHN BOLT TREASURER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6162245889 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1700 28TH STREET SE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GRAND RAPIDS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 495081407 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2677493 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6224865 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 86320 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 86320 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 3519 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3519 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 7742141 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 47489 |
| IRS990/CYOtherExpensesAmt | 0 | 5581983 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 17765669 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 4201709 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 287325 |
| IRS990/CYTotalExpensesAmt | 0 | 13611449 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 17813158 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 29766 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 10292 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Management and Administration services of health and welfare benefit plans for employees of its members and other eligible participating organizations. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 13007387 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 159333 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 159333 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2837 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2837 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 581904 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 581904 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 80805 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 80805 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 4553 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4553 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 36.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 26.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 36.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 4.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 14.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.5 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 35286 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 21098 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 31585 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN BOLT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHELLE DEBIE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KELLY OLEVERIA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN TERPSTRA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | NANCY DEGOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LLOYD BIERMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DANA CHAPMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAMES KUPLIC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KENNETH WIGBOLDY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 16599 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 44881 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 10579 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 149393 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 83350 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 95209 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | MANAGING DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT, BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE-PRESIDENT, BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 17813158 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 18461 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 18461 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 13372 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4602537 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4615909 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 47489 |
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| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1164180 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
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| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
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| IRS990/MissionDesc | 0 | THE BOARD OF TRUSTEES OF THE CHRISTIAN REFORMED CHURCH IN NORTH AMERICA (CRCNA BOT) AND THE REFORMED CHURCH IN AMERICA BOARD OF BENEFIT SERVICES (RCA BOBS) ESTABLISHED THE REFORMED BENEFITS ASSOCIATION (RBA) FOR THE PROVISION, MANAGEMENT, AND ADMINISTRATION OF HEALTH AND WELFARE BENEFITS PLANS FOR MINISTERS, LAY EMPLOYEES AND RETIREES OF THE DENOMINATIONS, THEIR AGENCIES AND PARTICIPATING CHURCHES AND OTHER ASSEMBLIES ON A JOINT BASIS. Further, the RBA was established to develop a spirit of Christian fellowship and cooperative mission among the denominations to promote, through cooperative, effort, the spiritual, moral, social and civic welfare of the Christian community. As a result, the CRCNA BOT and the RCA BOBS, as members of the RBA, delegate the authority of the RBA Board of Trustees to conduct these activities and identify additional services which can be performed by the RBA on a joint basis on behalf of its members. |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 28737 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 74866 |
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| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
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| IRS990/PrincipalOfficerNm | 0 | JOHN BOLT |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PARTICIPANT PREMIUMS |
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| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The RBA currently has 2 Supported member organizations. The Board consists of a total of 8 Trustees. Each member appoints 4 Trustees, 3 Regular and 1 Staff Trustee. The Board of Trustees may vote to remove any Trustee at any time when the Board determines it is in the best interest of the RBA to do so. There were no votes to remove a trustee during 2019. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCH A, PART IV, SECTION B, LINE 1: |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | CHRISTIAN REFORMED CHURCH IN NORTH AMERICA |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 1 | REFORMED CHURCH IN AMERICA BOARD OF BENEFITS SERVICES |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | In a determination letter dated August 29, 2014, RBA was informed that the organization is tax exempt under section 501(c)(3) of the Internal Revenue Code. RBA is not aware of any material uncertain tax positions. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PART X, LINE 2: |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 1905 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JOHN BOLT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | BOARD TREASURER |
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| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Compensation review and approval: The Benefits Director, is currently seconded 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. |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.