2024-10-23T11:33:17-07:00 2023-12-31 990 2023-01-01 462975745 REFORMED BENEFITS ASSOCIATION REFO 8007018992 4500 60th Street SE Grand Rapids MI 49512 Nicole Huttenga Director 8007018992 2024-10-23 1 2023 2024-10-15 13:58:12Z Nicole Huttenga 4500 60th St SE Grand Rapids MI 49512 13714071 0 X www.reformedbenefits.org X 2013 MI Reformed Benefits Association (RBA) is a not-for-profit corporation whose purpose is for the provision, management, and administration of health and welfare benefit plans for the ministers, lay employees, and retirees of the Christian Reformed Church in North America (CRCNA), and the Reformed Church in America (RCA), their agencies and participating churches, and other assemblies on a joint basis. 8 6 2 0 0 0 0 0 14496489 13651150 49054 60677 0 0 14545543 13711827 0 0 9334292 8346932 283889 351104 0 0 0 5024638 4737909 14642819 13435945 -97276 275882 9539770 9766225 1936646 1861569 7603124 7904656 The RBA's purpose is for the provision, management and administration of health and welfare benefit plans for member denominations, their ministers, lay employees, retirees, agencies and participating churches and other assemblies on a joint basis. 0 0 12712776 0 13638162 Management and Administration services of health and welfare benefit plans for employees of its members and other eligible participating organizations. 0 0 0 12712776 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 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 1 8 0 1 2 1 0 0 0 0 0 0 0 0 X 8 6 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Nicole Huttenga 8007018992 4500 60th Street SE Grand Rapids MI 49512 Carol Koppenaal Board Secretary 4 40 X X 0 113679 50313 Nicole Huttenga Director 40 0 X 41199 53412 47802 Kelly Oliveria Board Member 4 40 X X 0 0 0 Doug Struyk Board Treasurer 1 0 X X 0 0 0 Trevor Deters Board President 1 0 X X 0 0 0 James Kuplic Board Member 1 0 X 0 0 0 Joel Vande Werken Board Member 1 0 X 0 0 0 Karen Walker Board Member 1 0 X 0 0 0 Leanne Bough Board Vice President 1 0 X X 0 0 0 41199 167091 98115 1 0 1 0 0 0 Participant Premiums 525100 13651150 13651150 0 0 0 0 0 0 13651150 60920 60920 0 0 0 0 0 0 0 0 0 0 0 0 2001 0 2244 0 -243 0 -243 -243 0 0 0 13711827 13711827 0 0 0 0 0 0 0 0 8346932 8346932 192085 0 192085 0 0 0 0 0 89315 0 89315 0 7171 0 7171 0 47202 0 47202 0 15331 0 15331 0 678341 678341 0 0 1198 0 1198 0 206504 0 206504 0 0 0 0 0 0 0 4043 0 4043 0 13866 0 13866 0 19183 0 19183 0 41602 0 41602 0 44117 0 44117 0 0 0 0 0 20095 0 20095 0 8465 0 8465 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3684121 3683874 247 0 PCOR (Patient-Centered Outcomes Research Fee) 3629 3629 0 0 Bad Debt Write Offs 12745 0 12745 0 0 0 0 0 13435945 12712776 723169 0 8161338 7694667 0 0 0 0 80203 51834 0 0 0 0 0 0 0 0 157508 114120 1140721 1225043 0 0 0 0 0 0 0 680561 9539770 9766225 1928393 1854770 0 0 8253 6799 0 0 0 0 0 0 0 0 0 0 0 0 1936646 1861569 X 7603124 7904656 0 0 7603124 7904656 9539770 9766225 275882 25650 0 0 0 0 X 0 1 X 0 0 X X X 2 Christian Reformed Church in North America 382051351 1 1 0 0 The Board of Benefits Services of the Reformed Church in America Inc 843149034 1 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Receivable for Refund from Vendor 680561 680561 0 0 X 13733435 25650 0 0 0 25650 13707785 4042 0 4042 13711827 13431903 0 0 0 0 0 13431903 4042 0 4042 13435945 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 X 0 0 0 0 0 0 0 0 0 Carol Koppenaal Board Secretary 0 113334 0 225 0 120 0 12716 0 28900 0 155295 0 51676 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 Board of Benefits Services of the Reformed Church in America (formerly the Reformed Church in America Board of Benefits Services). 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 RBA Bylaws, 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 A draft copy of the organization's Form 990 (including required schedules) is sent to the Board before filing with the IRS for their review and oversight. Any comments or changes recommended by the board are reviewed by the appropriate staff, and if the changes are deemed proper, they are incorporated in the final 990 that is filed with the IRS. Form 990, Part VI, Section B, Line 12c All Board members are required to sign an annual Conflict of Interest form. The form is given out at the annual August Board meeting. Existing board members are required to review and re-submit the prior submitted form, noting if any changes to their status has occurred. New board members complete an initial form noting any conflicts. Form 990, Part VI, Section B, Line 15 The RBA Board conducted a performance review for the Director of RBA, soliciting input from major stakeholders of the organization to assist in their review. Compensation and benefits for the RBA Director is determined following established guidelines as noted in the RBA employee handbook. Compensation packages for Directors that are employees of member agencies follow the employment policies of those respective organizations. Form 990, Part VI, Section C, Line 19 Written requests for financial and other documents will be evaluated and fulfilled by the Director of RBA or their designee. Christian Reformed Church in North America 1700 28th Street SE Grand Rapids MI 49508 382051351 Religious MI 501(c)(3) 1 N/A 0 The Board of Benefits Services of the Reformed Church in America 4500 60th St SE Grand Rapids MI 49512 843149034 Religious MI 501(c)(3) 1 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 Christian Reformed Church in North America o 175317 Combination of actual employee costs and allocation Christian Reformed Church in North America p 115622 Combination of allocated expenses and actual invoiced expenses Christian Reformed Church in North America n 859 Allocation