Totals
- Total revenue
- $14,039,039
- Total expenses
- $14,449,375
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $13,952,369
- Investment income
- $86,670
- Other revenue
- $0
- Total assets, end of year
- $8,146,414
- Total liabilities, end of year
- $1,729,456
- Net assets or fund balances, end of year
- $6,416,958
- Program services expenses (Part IX)
- $13,709,617
- Management and general expenses
- $739,758
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $13,709,617
Program services were 94.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: Participant Premiums
total $13,952,369 · related or exempt $13,952,369 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $86,670 · related or exempt $86,670 · unrelated business $0 · excluded $0
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
7c · Gain or loss
securities $0 · other assets $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $9,558,326 · program services $9,558,326
-
5 · Compensation of officers, directors and key employees
total $172,774 · program services $0 · management and general $172,774 · fundraising $0
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $89,072 · program services $0 · management and general $89,072 · fundraising $0
-
8 · Pension plan contributions
total $8,176 · program services $0 · management and general $8,176 · fundraising $0
-
9 · Other employee benefits
total $34,073 · program services $0 · management and general $34,073 · fundraising $0
-
10 · Payroll taxes
total $14,770 · program services $0 · management and general $14,770 · fundraising $0
-
11a · Fees: management
total $714,188 · program services $708,096 · management and general $6,092 · fundraising $0
-
11b · Fees: legal
total $4,939 · program services $0 · management and general $4,939 · fundraising $0
-
11c · Fees: accounting
total $142,332 · program services $0 · management and general $142,332 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $5,340 · program services $0 · management and general $5,340 · fundraising $0
-
11g · Fees: other
total $0 · program services $0 · management and general $0 · fundraising $0
-
12 · Advertising and promotion
total $177,869 · program services $0 · management and general $177,869 · fundraising $0
-
13 · Office expenses
total $11,649 · program services $0 · management and general $11,649 · fundraising $0
-
14 · Information technology
total $40,675 · program services $0 · management and general $40,675 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $14,318 · program services $0 · management and general $14,318 · fundraising $0
-
17 · Travel
total $3,702 · program services $0 · management and general $3,702 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $13,977 · program services $0 · management and general $13,977 · fundraising $0
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $0 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $3,439,669 · program services $3,439,669 · management and general $0 · fundraising $0
-
24a · Other expenses: Patient Centered Outcomes Research Fee
total $3,526 · program services $3,526 · management and general $0 · fundraising $0
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $7,213,883 · end of year $3,010,623
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $3,510,603
-
3 · Pledges and grants receivable
beginning of year $0
-
4 · Accounts receivable
beginning of year $6,183 · end of year $74
-
5 · Loans and receivables from officers and key people
beginning of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0
-
7 · Other notes and loans receivable
beginning of year $0
-
8 · Inventories for sale or use
beginning of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $117,922 · end of year $98,051
-
11 · Investments: publicly traded securities
beginning of year $1,283,270 · end of year $1,375,261
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $0
-
14 · Intangible assets
beginning of year $0
-
15 · Other assets
beginning of year $262,103 · end of year $151,802
-
17 · Accounts payable and accrued expenses
beginning of year $2,057,695 · end of year $1,727,256
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $14,637 · end of year $2,200
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $0
-
27 · Net assets without donor restrictions
beginning of year $6,811,029 · end of year $6,416,958
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2025
Mission
The Reformed Benefits Association'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.
Activities or mission (Part I)
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. Benefits are also offered to ministers and lay employees within the Alliance of Reformed Churches (ARC), a denomination comprised of former RCA churches.
-
Management and Administration services of health and welfare benefit plans for employees of its members and other eligible participating organizations.
Expenses $13,709,617 · Revenue $13,952,369
As filed on the 2025 return.
Listed in Part VII
-
Carol Koppenaal
Board Member
- Total calculated
- $170,763
- From this org
- $0
- From related orgs
- $123,228
- Other
- $47,535
- Hours/week
- 4 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $123,031 related
- Bonus
- $0 + $111 related
- Other
- $0 + $135 related
- Deferred
- $0 + $13,801 related
- Nontaxable benefits
- $0 + $33,734 related
- Filer's total
- $0 + $170,812 related
-
Nicole Huttenga
Director
- Total calculated
- $153,367
- From this org
- $105,881
- From related orgs
- $0
- Other
- $47,486
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $105,731
- Bonus
- $0
- Other
- $150
- Deferred
- $12,141
- Nontaxable benefits
- $35,345
- Filer's total
- $153,367
-
Kelly Oliveira
Board Member
- Total calculated
- $0
- Hours/week
- 4 + 40 related
-
Joel Sheeres
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Karen Walker
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Ervin Anderson
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Cora Taitt
Board Member
- Total calculated
- $0
- Hours/week
- 1
-
Doug Struyk
Board Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Trevor Deters
Board President
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
Christian Reformed Church in North America
501(c)(3) · Religious · MI
-
The Board of Benefits Services of the Reformed Church in America
501(c)(3) · Religious · MI
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 27 August 2026
- IRS schema version
- 2025v4.0
- Source object
- 202612389349301141
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.