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The CRCNA entered into an agreement with another church denomination to start up a joint non-profit company to provide and administer Health, Dental, and Life insurance to all former eligible participants. This new company, Reformed Benefits Association (or RBA) effectively began the Health, Dental and Life insurance coverage of CRCNA participants on January 1st of 2014. 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When RBA was established, it was decided that each of the two founding member organizations of the RBA would have three board members and one non-voting board trustee member who would function as either the Secretary or Treasurer. During the 2015 year the Trustee Secretary and Treasurer positions became full voting member positions on the Board of RBA. The former officers of CGI, John Bolt, the CRCNA/CGI CFO, took the office of Trustee and Treasurer (Currently a voting position of the RBA Board of Trustees), and Michelle DeBie, the CRCNA/CGI Benefits Director, became an officer in the RBA as the Benefits Director."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":382051351,"business_name_line1":"Christian Reformed Church in North America","primary_activities_text":"Religous","exempt_code_section_text":"501(c)3","public_charity_status_text":"1","controlled_organization_indicator":false,"legal_domicile_state":"MI","address_line1":"1700 28th Street SE","city":"Grand Rapids","state":"MI","zip":"495081407","name":"Christian Reformed Church in North America","address":"1700 28th Street SE, Grand Rapids, MI, 495081407"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":0.9967651043438532},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-2088.387822634017,"percentile":0.0018779950783577256},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.6040535467238101,"percentile":0.025642327612470803},"Revenue Growth":{"score":-0.34462311016505665,"percentile":0.051778736019404394},"Asset Growth":{"score":-0.12689560686712495,"percentile":0.10830191529609584},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":false},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":1.1340859797871956,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.861111111111111,"weight":14},"Sustainability":{"score":0.011463439084136884,"weight":13},"Growth":{"score":0.05262880851196925,"weight":8}},"Overall Score":{"score":0.8365947982216888,"percentile":0.7979629233845216}},"source_xml":"201601349349302510_public.xml"},"sector":"Religion Related","donation_categories":[],"zakat_policy":null},"error":null}