Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 12,285,928 | 11,874,696 | 8,161,407 | 3,697,319 | 7,896,928 | 43,916,278 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 12,285,928 | 11,874,696 | 8,161,407 | 3,697,319 | 7,896,928 | 43,916,278 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 3,430,546 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 40,485,732 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 12,285,928 | 11,874,696 | 8,161,407 | 3,697,319 | 7,896,928 | 43,916,278 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 96,388 | 58,156 | 80,008 | 77,188 | 75,850 | 387,590 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 90,363 | 128,028 | 124,082 | 64,737 | 148,630 | 555,840 |
| 11 | Total support. Add lines 7 through 10 | 44,859,708 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II | BECAUSE OF THE SHORT YEAR-END FILING, THE COLUMNS IN SCHEDULE A PART II CORRESPOND TO THE FOLLOWING TAX YEARS: 2020 = FYE 12/31/21 2021 = FYE 12/31/22 2022 = FYE 12/31/23 2023 = SHORT YEAR-END 9/30/24 2024 = FYE 9/30/25 |
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - , COLUMN A - 90363.0, COLUMN B - 128028.0, COLUMN C - 124082.0, COLUMN D - 64737.0, COLUMN E - 148630.0, COLUMN F - 555840.0; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Line 1 DESCRIPTION OF ORGANIZATION MISSION: | CHILDREN, EMPOWERING YOUTH, AND STRENGTHENING FAMILIES THROUGH QUALITY SOCIAL SERVICES. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 6,888,019 including grants of $ 3,867)(Revenue $ 9,489,693) ADOPTION AND PREGNANCY COUNSELING: BETHANY CHRISTIAN SERVICES OFFICES THROUGHOUT THE UNITED STATES SERVED 2,431 CHILDREN AND PARENTS THROUGH INFANT AND FOSTER CARE ADOPTION. OUR DOMESTIC INFANT ADOPTION PROGRAM PROVIDED NO-COST SERVICES TO 134 EXPECTANT PARENTS WHO BENEFITED FROM PREGNANCY COUNSELING SERVICES PROTECTING UNBORN CHILDREN. FOSTER CARE ADOPTIONS PLACE OLDER CHILDREN WHO WERE PREVIOUSLY IN STATE OR COUNTY FUNDED FOSTER CARE SYSTEMS WITH LOVING ADOPTIVE FAMILIES. |
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ including grants of $) |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE 990 WAS REVIEWED DURING THE MAY 13, 2026 COMMITTEE MEETING. THE FINANCE COMMITTEE IS COMPRISED OF THE NATIONAL BOARD TREASURER AND FIVE OTHER NATIONAL BOARD MEMBERS. |
| Form 990, Part VI, Line 12c Conflict of interest policy | THE ORGANIZATION HAS A STANDARD WRITTEN CONFLICT OF INTEREST POLICY THAT EACH BOARD MEMBER AND OFFICER ARE REQUIRED TO ABIDE BY. EACH PERSON MUST CERTIFY IN WRITING HIS OR HER ACCEPTANCE OF THE POLICY. DIRECTORS ARE REQUIRED TO DISCLOSE ANNUALLY ANY FINANCIAL INTERESTS THAT MAY GIVE RISE TO A CONFLICT OF INTEREST. DIRECTORS MAY DELIVER WRITTEN NOTICE TO ALL OTHER DIRECTORS OR MAY GIVE ORAL NOTICE AT A MEETING OF THE BOARD OF DIRECTORS. A DIRECTOR HAVING A PERSONAL FINANCIAL INTEREST MAY NOT PARTICIPATE IN THE APPROVAL OF SUCH PROPOSED TRANSACTION UNLESS HIS OR HER JUDGEMENT IS NECESSARY TO THE DISINTERESTED DIRECTORS CONSIDERATION OF THE TRANSACTION. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE GROUP RETURN IS FILED ON BEHALF OF ALL BRANCH OFFICES OF BETHANY CHRISTIAN SERVICES. ALL OFFICERS OF THE ORGANIZATION ARE COMPENSATED BY THE PARENT ORGANIZATION (A RELATED ORGANIZATION). THERE ARE NO EMPLOYEES OF THE BRANCH OFFICES REPORTED ON THE GROUP RETURN THAT ARE OFFICERS OF THE ORGANIZATION. COMPENSATION FOR THE CEO OF BETHANY CHRISTIAN IS PAID BY THE BETHANY CHRISTIAN SERVICES PARENT ORGANIZATION (A RELATED PARTY). ON JANUARY 14, 2025 THE BOARD OF DIRCETORS COMPLETED THEIR ANNUAL CEO REVIEW. |
| Form 990, Part VI, Line 19 Required documents available to the public | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OF THE PARENT ORGANIZATION, BETHANY CHRISTIAN SERVICES. |
| Form 990, Part VIII, Line 2f Other Program Service Revenue | OTHER - Total Revenue: 2762214, Related or Exempt Function Revenue: 2762214, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; |
| Schedule R, Part II | ALL RELATED TAX EXEMPT ORGANIZATIONS ARE MEMBERS OF GROUP EXEMPTION #5103 AND ARE NOT REPORTED ON SCHEDULE R PART II. |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Name | Address | EIN | Name control |
|---|---|---|---|
| BETHANY CHRISTIAN SERVICES OF SOUTHERN NEW ENGLAND |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
04-2863717 |
BETH |
| BETHANY CHRISTIAN SERVICES OF TENNESSEE |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
20-1204075 |
BETH |
| BETHANY CHRISTIAN SERVICES OF WESTERN SOUTH DAKOTA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
20-3246991 |
BETH |
| BETHANY CHRISTIAN SERVICES OF EASTERN SOUTH DAKOTA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
20-5485352 |
BETH |
| BETHANY CHRISTIAN SERVICES OF NEW JERSEY |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
22-2767728 |
BETH |
| BETHANY CHRISTIAN SERVICES OF COLORADO |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1196720 |
BETH |
| BETHANY CHRISTIAN SERVICES OF GREATER DELAWARE VALLEY |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1196722 |
BETH |
| BETHANY CHRISTIAN SERVICES OF ILLINOIS |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1196724 |
BETH |
| BETHANY CHRISTIAN SERVICES OF SOUTH CAROLINA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1196726 |
BETH |
| BETHANY CHRISTIAN SERVICES OF VIRGINIA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1196727 |
BETH |
| BETHANY CHRISTIAN SERVICES OF NORTHWEST IOWA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1244836 |
BETH |
| BETHANY CHRISTIAN SERVICES OF WESTERN PENNSYLVANIA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1282578 |
BETH |
| BETHANY CHRISTIAN SERVICES OF MARYLAND |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1282580 |
BETH |
| BETHANY CHRISTIAN SERVICES OF NORTHERN CALIFORNIA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1282585 |
BETH |
| BETHANY CHRISTIAN SERVICES OF SOUTHERN CALIFORNIA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1282586 |
BETH |
| BETHANY CHRISTIAN SERVICES OF ARKANSAS |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1282590 |
BETH |
| BETHANY CHRISTIAN SERVICES OF GEORGIA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1284895 |
BETH |
| BETHANY CHRISTIAN SERVICES OF NORTH CAROLINA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
31-1308382 |
BETH |
| BETHANY CHRISTIAN SERVICES OF CENTRAL PENNSYLVANIA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-2899285 |
BETH |
| BETHANY CHRISTIAN SERVICES OF CENTRAL INDIANA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-3012039 |
BETH |
| BETHANY CHRISTIAN SERVICES INTERNATIONAL INC |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-3291546 |
BETH |
| BETHANY CHRISTIAN SERVICES OF MISSOURI |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-3352094 |
BETH |
| BETHANY CHRISTIAN SERVICES OF WISCONSIN |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-3372866 |
BETH |
| BETHANY CHRISTIAN SERVICES OF FLORIDA |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-3541224 |
BETH |
| BETHANY CHRISTIAN SERVICES OF MICHIGAN |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-3542119 |
BETH |
| BETHANY CHRISTIAN SERVICES OF NORTHERN NEW ENGLAND |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
81-4707946 |
BETH |
| BETHANY CHRISTIAN SERVICES INC |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
38-2822017 |
BETH |
| BETHANY CHRISTIAN SERVICES GLOBAL LLC |
901 Eastern Ave NE PO Box 294 Grand Rapids, MI 495010294 |
45-2513785 |
BETH |