2021-10-04T12:45:07-05:00 2021-03-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2020-04-01 840925251 MOPS International MOPS 3037335353 2370 S Trenton Way Denver CO 802313822 Mandy Arioto President/CEO 3037335353 2021-10-04 1 Mandy Arioto 999009999 Sara Tibbott P01486965 5055022746 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Mandy Arioto 2370 S Trenton Way Denver CO 802313822 3770042 0 X www.mops.org X 1981 CO MOPS focuses on the needs of mothers of preschoolers and seeks to empower and inspire mothers. 13 13 47 332 189575 0 874389 1310085 3798381 2176787 21198 10628 227580 227211 4921548 3724711 0 0 0 0 2411092 2094291 0 64200 428713 2207800 1281949 4618892 3440440 302656 284271 3910174 4142293 2005547 1945499 1904627 2196794 X MOPS International encourages and equips moms of young children to realize their potential as mothers, women and leaders, in relationship with Jesus, and in partnership with the local church. 0 1 1655601 47241 Ministry areas:Includes support from MOPS volunteer and paid staff, publishing and the MOPS Store. 326676 1745717 Membership:MOPS International Membership provides resources for mothers of preschoolers. Moms receive encouragement through a weekly email and a number of other resources. The MOPS Magazine was re-instated in FY21 as the primary benefit of the MOPS Membership program. MOPS hopes to continue retaining members as well as reaching new mom members. Our goal is that the growth of the membership program will continue to further God's kingdom. Membership during FY21 dropped from previous years which is attributed to the pandemic and groups not meeting in person during the year. 122183 376215 Charter Renewals:Renewals are highly important to our programmatic offering as they enable a group to continue meeting and offering the support, encouragement and leadership development that our moms need. We estimate that 80% of groups eligible to renew did so in 2020/2021. This accounts for 3,038 groups. This does not include groups that did not have to renew because their charter date was after November 30, 2020. 65028 41783 New and Additional Groups:MOPS International started 254 new MOPS groups and 146 additional groups from April 1, 2020 through March 31, 2021. This program is one of the most dynamic offerings that MOPS has in that it creates a community for support, encouragement, leadership development and spiritual maturity for any mom of preschool age children. Since July 2013, churches can add additional groups such as MOMSnext or Teen for $99 each. During FY21, Mama Meetups were added as an online opportunity for moms to continue meeting together. These groups were offered at no cost. 55014 0 Events - Leadership Training:An annual international convention was not held during FY21 due to the COVID-19 pandemic. Since no in-person events could be held, MOPS produced a number of online opportunities for moms and leaders to join for encouragement. These events were broadcast over FaceBook Live and YouTube. 120042 41783 2224502 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 20 0 1 47 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AR AZ MD MN MS NH NM TN VA WA WI X Chris Ulshoffer 3037335353 2370 S Trenton Way Denver CO 802313822 Cathy Penshorn Chairman 1.00 X X 0 0 0 Nichole Tautz Vice President 1.00 X X 0 0 0 Greg Bowlin Treasurer 1.00 X X 0 0 0 Kimberly Laydon Secretary 1.00 X X 0 0 0 Yvette Maher Board Member 1.00 X 0 0 0 Cathy Roberts Board Member 1.00 X 0 0 0 Jeanne McMains Board Member 1.00 X 0 0 0 Pamela Christian Board Member 1.00 X 0 0 0 Keith McVaney Board Member 1.00 X 0 0 0 Makiko Harrison Board Member 1.00 X 0 0 0 Ed Ollie Board Member 1.00 X 0 0 0 John Shunk Board Member 1.00 X 0 0 0 Jeff Asher Board Member 1.00 X 0 0 0 Mandy Arioto President/CEO 40.00 X 118099 0 27426 TJ Rikli COO 40.00 X 111173 0 11429 229272 0 38855 2 0 0 0 0 410100 899985 1310085 Membership Fees 900099 2109287 2109287 Convention Exhibitors 900099 67500 67500 2176787 10628 10628 249 249 79500 45331 34169 34169 Advertising Income 541800 189575 189575 3218 3218 192793 3724711 2210956 189575 14095 276713 161620 82090 33003 1504012 872541 446331 185140 16710 9760 4957 1993 170283 91835 65657 12791 126573 87460 22261 16852 3646 3114 230 302 23690 23690 64200 64200 101710 87515 5139 9056 49608 46031 3577 635815 520014 70434 45367 68614 58605 4334 5675 33156 26329 3813 3014 33922 27681 5050 1191 8761 444 8317 35026 23601 7720 3705 121670 80690 27692 13288 Printed materials 118643 99533 1231 17879 Materials 47688 27729 4702 15257 3440440 2224502 787225 428713 784148 1131012 810790 802093 8337 12310 52518 41369 219947 174879 4602850 2912550 1763429 1690300 271005 290330 3910174 4142293 152268 155907 1173099 721739 641025 607361 429233 39155 31259 2005547 1945499 X 1802423 2078857 102204 117937 1904627 2196794 3910174 4142293 X 284271 7896 X 0 1 X 1 0 X 765507 588610 936971 874389 1310085 4475562 3710237 3296607 4110640 3920197 2256287 17293968 4475744 3885217 5047611 4794586 3566372 21769530 206458 187730 283076 244033 223791 1145088 0 206458 187730 283076 244033 223791 1145088 20624442 68288 38467 76919 50456 10877 245007 68288 38467 76919 50456 10877 245007 11925 11925 4555957 3923684 5124530 4845042 3577249 22026462 0.93630 0.93090 0.01110 0.01290 X Schedule A, Part III, Line 12, Explanation of Other Income: Special Event Gross Rev - 2016 Amount: $ 11,925. Schedule A, Part II, Columns (a) - (e): Per the instructions public support is measured using a 5-year computation period that includes the current and four prior tax years (including short years). The organization had a short year in 2017. The below chart clarifies the information represented in Schedule A, Part II: Column (a) - Fiscal year ending 6/30/17 Column (b) - 9 month period ending 3/31/18 Column (c) - Fiscal year ending 3/31/19 Column (d) - Fiscal year ending 3/31/20 Column (e) - Fiscal year ending 3/31/21 Schedule A, Part III The organization is a public charity under section 509(a)(2) and completes Schedule A (Form 990), Part III. The organization has analyzed Schedule A (Form 990), Part II and established that it meets the 33 1/3% public support requirements under sections 509(a)(1) and 170(b)(1)(A)(vi), thus it qualifies to use the first listed special rule for Schedule B (Form 990) reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31972 208 32180 31685 287 31972 31413 272 31685 31213 200 31413 30935 278 31213 0.51850 0.48150 0 0 74260 74260 2367408 840186 1527222 987866 904239 83627 1173316 1168125 5191 1690300 Interest rate swap liability 31259 31259 4645880 875838 45331 921169 3724711 0 3724711 4361609 875838 45331 921169 3440440 0 3440440 Part V, Line 4: The purpose of the endowment is to support donor events to raise funds for the ministry of MOPS. Sch. D, Part V, Lines 2a-2c In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 3/31/2021. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Schedule D, Part V, Lines 2a-2c: Line 2a - Without donor restrictions Line 2b - With donor restrictions X X X X 1 The Focus Group 521 A1A Beach Blvd St Augustine FL 32080 Fundraising consulting related to capital campaign 0 0 64200 -64200 64200 -64200 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY Schedule G, Part I, Line 2b, Column (v) The professional fundraising services were consulting in nature. No gross receipts were directly generated from the services provided. Form 990, Part III, line 3 The effects of the COVID-19 pandemic were significant to MOPS groups and the ability to meet in-person at churches. MOPS International did not hold its annual international convenstion in FYE 3/31/21. The organization increased online resources, a Come Back Tour series, and Mama Meetups. These offerings were at no cost to the moms and leaders with the goal of helping them to continue in community. Form 990, Part VI, Section A, line 1 The Executive Committee is composed of the Chairman, Vice President, Secretary, Treasurer, and CEO. The board may delegate such committee any of the powers and authority of the Board of Directors, except the power to adopt, amend or repeal the Articles of Organization and By-laws. The committee shall act only in the intervals between meetings of the Board of Directors and shall be subject at all times to their control. The committee reviews strategies, supports the CEO, and reports any actions taken to the full board. Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA firm, reviewed in detail by the Controller and COO, and then emailed to the board for review before it was filed with the IRS. Form 990, Part VI, Section B, line 12c Officers and board members sign annual conflict of interest statements. Transactions are monitored by the finance and executive teams. If a potential conflict of interest is identified, it is brought to the board for review and approval. The person with a conflict excuses his or herself from the decision making process. The board then votes on whether or not the transaction is in the best interest of MOPS. Form 990, Part VI, Section B, line 15 15a - The Compensation/Salary committee uses comparability data from ECFA, CLA, and Mountain States Employer Council in determining compensation amounts for the President/CEO. Comparability data from similar non-profit and for-profit businesses is also utilized. Suggested compensation amounts are presented to the Finance Committee, which then presents the compensation packages to the independent board for approval. This process takes place on an annual basis. The process and decisions reached are documented in the minutes of the board and the Finance Committee. 15b - The CEO sets and approves the compensation for the COO. Comparability data is used, and the process is documented in the HR file. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, line 9: Gain on Interest Rate Swap Agreement 7,896.