Civic Intelligence

Reformed Benefits Association

990 • Fiscal year 2019 • EIN 46-2975745

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 27, 2020

1700 28th Street SEGrand Rapids, MI 49508-1407

(616) 224-0716

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.20x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.09x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

81st percentile

24%

Higher net margin than 81% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$201,278

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

97th percentile

93%

Faster asset growth than 97% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

49th percentile

3.4%

Faster revenue growth than 49% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2013: $351,499Liabilities 2013: $351,499Net Assets 2013: $02013Assets 2014: $3,547,364Liabilities 2014: $1,468,431Net Assets 2014: $2,078,9332014Assets 2015: $3,861,354Liabilities 2015: $1,779,510Net Assets 2015: $2,081,8442015Assets 2016: $4,099,341Liabilities 2016: $1,575,531Net Assets 2016: $2,523,8102016Assets 2017: $3,945,041Liabilities 2017: $1,942,121Net Assets 2017: $2,002,9202017Assets 2018: $4,146,652Liabilities 2018: $1,950,519Net Assets 2018: $2,196,1332018Assets 2019: $7,986,545Liabilities 2019: $1,568,786Net Assets 2019: $6,417,7592019Assets 2020: $8,845,491Liabilities 2020: $1,702,303Net Assets 2020: $7,143,1882020Assets 2021: $9,561,157Liabilities 2021: $1,731,532Net Assets 2021: $7,829,6252021Assets 2022: $9,539,770Liabilities 2022: $1,936,646Net Assets 2022: $7,603,1242022Assets 2023: $9,766,225Liabilities 2023: $1,861,569Net Assets 2023: $7,904,6562023Assets 2024: $8,883,361Liabilities 2024: $2,072,332Net Assets 2024: $6,811,0292024

Highlighted filing

2019

Assets$7,986,545
Liabilities$1,568,786
Net Assets$6,417,759

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30M$20M$10M$0-$10MRevenue 2013: $113,822Expenses 2013: $113,822Net Income 2013: $02013Revenue 2014: $20,903,276Expenses 2014: $18,824,343Net Income 2014: $2,078,9332014Revenue 2015: $17,913,070Expenses 2015: $17,886,841Net Income 2015: $26,2292015Revenue 2016: $17,033,096Expenses 2016: $16,606,890Net Income 2016: $426,2062016Revenue 2017: $17,017,778Expenses 2017: $17,532,773Net Income 2017: -$514,9952017Revenue 2018: $17,228,647Expenses 2018: $17,003,282Net Income 2018: $225,3652018Revenue 2019: $17,813,158Expenses 2019: $13,611,449Net Income 2019: $4,201,7092019Revenue 2020: $16,493,692Expenses 2020: $15,786,937Net Income 2020: $706,7552020Revenue 2021: $15,087,077Expenses 2021: $14,386,591Net Income 2021: $700,4862021Revenue 2022: $14,545,543Expenses 2022: $14,642,819Net Income 2022: -$97,2762022Revenue 2023: $13,711,827Expenses 2023: $13,435,945Net Income 2023: $275,8822023Revenue 2024: $13,001,702Expenses 2024: $14,101,892Net Income 2024: -$1,100,1902024

Highlighted filing

2019

Revenue$17,813,158
Expenses$13,611,449
Net Income$4,201,709
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 27, 2020
Return Version
2019v5.1
Gross Receipts
$17,813,158
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle DebieManaging DirectorPT$44,881$104,448$149,329
Kelly OleveriaBoard Secretary-$10,579$126,794$137,373
John BoltBoard Treasurer-$16,599$3,529$20,128

Board Members and Trustees

NameTitle
John TerpstraPresident, Board Member
Nancy DegoodVice-president, Board Member
Dana ChapmanBoard Member
James KuplicBoard Member
Kenneth WigboldyBoard Member
Lloyd BiermaBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,765,669
Investment Income
$47,489
Other Revenue
$0
Change in Net Assets
$4,201,709

Audited Revenue Reconciliation

Revenue per Audited Statements
$17,813,158
Revenue Not Reported on Form 990
$19,917
Total Revenue per Audited Statements
$17,833,075
Total Revenue per Form 990
$17,813,158
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,611,449
Total Expenses per Audited Statements$13,611,449
Total Expenses per Form 990$13,611,449
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 6:

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.

FORM 990, PART VI, SECTION A, LINE 7A:

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.

FORM 990, PART VI, SECTION B, LINE 11B:

The 990 form is submitted to the Board Treasurer for review prior to submitting to the IRS.

FORM 990, PART VI, SECTION B, LINE 12C:

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.

FORM 990, PART VI, SECTION B, LINE 13:

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

FORM 990, PART VI, SECTION B, LINE 14:

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.

FORM 990, PART VI, SECTION B, LINE 15:

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.

FORM 990, PART VI, SECTION C, LINE 19:

The RBA Governing Documents, Conflict of Interest Policy, and financial statements are available on request.

FORM 990, PART VII, SECTION A, LINE 1A:

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.

Filing and Contact Details

Filer

Filer Name
Reformed Benefits Association
EIN
46-2975745
In Care Of
% JOHN BOLT TREASURER
Phone
6162240716
Address
1700 28TH STREET SE, GRAND RAPIDS, MI 49508-1407

Signing Officer

Name
John Bolt
Title
Treasurer
Phone
6162240716
Signed
2020-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Bolt
Formed
2013
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Bdo USA Llp
Address
200 OTTAWA AVE NW STE 300, GRAND RAPIDS, MI 49503
Preparer
Jacob Cook
Phone
6167747000
Supplemental Narrative

Financial Statement Notes

SCHEDULE D, PART X, LINE 2:

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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1MANAGING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT, BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE-PRESIDENT, BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt017813158
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt018461
IRS990/InformationTechnologyGrp/TotalAmt018461
IRS990/InsuranceGrp/ManagementAndGeneralAmt013372
IRS990/InsuranceGrp/ProgramServicesAmt04602537
IRS990/InsuranceGrp/TotalAmt04615909
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt047489
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01096809
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01164180
IRS990/IRPDocumentCnt02
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MI
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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt06417759
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt019917
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02196133
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06417759
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt028737
IRS990/OccupancyGrp/TotalAmt028737
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt074866
IRS990/OfficeExpensesGrp/TotalAmt074866
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt051536
IRS990/OtherEmployeeBenefitsGrp/TotalAmt051536
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0120670
IRS990/OtherSalariesAndWagesGrp/TotalAmt0120670
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013920
IRS990/PayrollTaxesGrp/TotalAmt013920
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014879
IRS990/PensionPlanContributionsGrp/TotalAmt014879
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0175335
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0414286
IRS990/PrincipalOfficerNm0JOHN BOLT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0PARTICIPANT PREMIUMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt017765669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt017765669
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt010822177
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt049154
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt05850827
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt017179493
IRS990/PYRevenuesLessExpensesAmt0225365
IRS990/PYSalariesCompEmpBnftPaidAmt0330278
IRS990/PYTotalExpensesAmt017003282
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017228647
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04201709
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt017765669
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The 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/FormAndLineReferenceDesc0SCH A, PART IV, SECTION B, LINE 1:
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt02
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0382051351
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1135562285
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd1true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd11
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CHRISTIAN REFORMED CHURCH IN NORTH AMERICA
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1REFORMED CHURCH IN AMERICA BOARD OF BENEFITS SERVICES
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt013611449
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt019917
IRS990ScheduleD/RevenueNotReportedAmt019917
IRS990ScheduleD/RevenueSubtotalAmt017813158
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In 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/FormAndLineReferenceDesc0SCHEDULE D, PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt013611449
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt017813158
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt017833075
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt013611449
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt016599
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0135
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0147353
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt01725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt015525
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01804
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt016232
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt01905
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN BOLT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BOARD TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt020128
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0181150
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Compensation 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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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.88$2.07$6.81$13.0$14.1$1.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.77$1.86$7.90$13.7$13.4$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.54$1.94$7.60$14.5$14.6$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.56$1.73$7.83$15.1$14.4$0.70
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.85$1.70$7.14$16.5$15.8$0.71
2019Detailed filing. Detailed filing data is available for this year.$7.99$1.57$6.42$17.8$13.6$4.20
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$1.95$2.20$17.2$17.0$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$1.94$2.00$17.0$17.5$0.51
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.10$1.58$2.52$17.0$16.6$0.43
2015Detailed filing. Detailed filing data is available for this year.$3.86$1.78$2.08$17.9$17.9$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.55$1.47$2.08$20.9$18.8$2.08
2013Summary only. Only limited summary data is available for this year.$0.35$0.35$0.00$0.11$0.11$0.00