2020-02-11T14:19:38-06:00 2019-03-31 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2018-04-01 840925251 MOPS International MOPS 3037335353 2370 S Trenton Way Denver CO 802313822 Mandy Arioto President/CEO 3037335353 2020-02-11 1 Ashley Peabody P01385870 7195286225 139.146.132.42 2020-02-11 15:19:30 ES 3539382020038033be65 2020-02-07 P C437E923F1605B484CC476B824383C4F9C7DDA25 B412B92C404F803563D6F3410EFB75AD0ACE5D86 2018 2020-09-22 18:59:49Z Mandy Arioto 2370 S Trenton Way Denver CO 802313822 5490917 0 X www.mops.org X 1981 CO MOPS focuses on the needs of mothers of preschoolers and seeks to empower and inspire mothers. 15 15 55 303 291387 -3807 588610 936971 3215764 3994207 14674 11529 281856 -145228 4100904 4797479 0 0 0 0 1895273 2434938 0 0 305410 2280134 2407784 4175407 4842722 -74503 -45243 3838848 3740435 2144304 2104862 1694544 1635573 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 0 1641247 40489 Other Programs:Includes group care and support from MOPS volunteer and paid staff, publishing and the MOPS Store. 676489 2647798 Membership:MOPS International Membership provides resources for mothers of preschoolers. Moms receive encouragement through a weekly email, 1 issue of the MOPS magazine (discontinued publishing in FY19) and a number of other resources. 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. 644966 757981 Events - Leadership Training:An annual international convention is held for the purpose of training and encouraging MOPS leaders. In addition Community Leadership Training events bring high quality training to the local level, using pre-recorded nationally known speakers, that are supplemented with local networking and training. 165945 123659 New and Additional Groups:MOPS International started 743 new MOPS groups and 131 additional groups from April 1, 2018 through March 31, 2019. 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. 160961 453926 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 84% of groups eligible to renew did so in 2018/2019. This accounts for 2,911 groups. This does not include groups that did not have to renew because their charter date was after November 30, 2018. 326906 577585 3289608 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 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 1 39 0 1 55 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 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 Tracey Solomon Vice President 1.00 X X 0 0 0 Greg Bowlin Treasurer 1.00 X X 0 0 0 Nichole Tautz Secretary 1.00 X X 0 0 0 Derozette Banks Board Member 1.00 X 0 0 0 Yvette Maher Board Member 1.00 X 0 0 0 Carol Taylor O'Leary 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 Kneeland Brown Board Member 1.00 X 0 0 0 Pamela Christian Board Member 1.00 X 0 0 0 Kimberly Laydon 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 Mandy Arioto President/CEO 40.00 X 109786 0 14151 TJ Rikli COO 40.00 X 101553 0 14339 211339 0 28490 2 0 0 0 0 242792 694179 1107 936971 Membership Fees 900099 3226121 3226121 Convention 900099 757981 757981 10105 10105 3994207 11529 11529 33878 33878 31512 30116 1396 1396 1396 75000 75000 0 0 0 242792 501535 -501535 -501535 116433 86787 29646 29646 Advertising Income 541800 291387 291387 291387 4797479 4023853 291387 -454732 X 259036 84489 141716 32831 1834215 1013181 686650 134384 18720 9066 7691 1963 5707 2780 2402 525 317260 152745 143608 20907 786 585 48 153 25338 25338 681004 644024 26436 10544 157906 104492 53414 323730 267212 30515 26003 47795 35554 2931 9310 138202 85082 30915 22205 244853 205975 25343 13535 7267 5461 1806 296512 194586 68876 33050 Member & Group Products 471511 471511 Volunteer/Group Support 12880 12865 15 4842722 3289608 1247704 305410 X 21852 539680 111442 187248 22 113645 144585 41990 41434 915992 542921 4511712 2504143 2287596 2007569 337654 273356 8655 3642 3838848 3740435 155259 199869 1110906 1226519 703139 672921 175000 5553 2144304 2104862 X 1605272 1526351 89272 109222 1694544 1635573 3838848 3740435 X -45243 -4026 -9702 X X 0 1 X 1 0 X 933500 971728 765507 588610 936971 4196316 3255136 3616030 3710237 3296607 4110640 17988650 4188636 4587758 4475744 3885217 5047611 22184966 525250 359025 206458 187730 283076 1561539 0 525250 359025 206458 187730 283076 1561539 20623427 94705 63322 68288 38467 76919 341701 10195 0 0 0 0 10195 104900 63322 68288 38467 76919 351896 23125 8100 11925 43150 4316661 4659180 4555957 3923684 5124530 22580012 0.91330 0.89570 0.01560 0.01990 X Schedule A, Part III, Line 12, Explanation of Other Income: Special Event Gross Rev - 2014 Amount: $ 23,125. 2015 Amount: $ 8,100. 2016 Amount: $ 11,925. 2017 Amount: $ 0. 2018 Amount: $ 0. 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 6/30/15 Column (b) - Fiscal year ending 6/30/16 Column (c) - Fiscal year ending 6/30/17 Column (d) - 9 month period ending 3/31/18 Column (e) - Fiscal year ending 3/31/19 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 31413 272 31685 31213 200 31413 30935 278 31213 30649 286 30935 30409 240 30649 0.47340 0.52660 0 0 74260 74260 2367408 720687 1646721 898472 824731 73741 1171572 958725 212847 2007569 Swap liability 5553 5553 6438496 1022579 618438 1641017 4797479 0 4797479 6487765 1026605 618438 1645043 4842722 0 4842722 Part V, Line 4: Support donor events to raise funds for the ministry of MOPS. Part XI, Line 2d - Other Adjustments: Rent Expenses on Part VIII, Line 6b 30,116. Cost of Goods Sold on Part VIII, Line 10b 86,787. Fundraising Expenses on Part VIII, Line 8b 501,535. Part XII, Line 2d - Other Adjustments: Rent Expenses on Part VIII, Line 6b 30,116. Cost of Goods Sold on Part VIII, Line 10b 86,787. Fundraising Expenses on Part VIII, Line 8b 501,535. 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 3/31/2019. 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 Vision Summit 242792 242792 181426 81678 225980 12451 242792 242792 181426 81678 225980 12451 501535 -501535 Form 990, Part VI, Section A, line 1 The Executive Committee is composed of the Chair, Vice President, Secretary, Treasurer, and CEO. 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 appropriate upper management, 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 IX, line 11g Contract Labor: Program service expenses 644,024. Management and general expenses 26,436. Fundraising expenses 10,544. Total expenses 681,004. Form 990, Part X, Lines 27-29 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 3/31/2019. 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, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $ 1,526,351 Line 29 - Net assets with donor restrictions $ 109,222 Total net assets $ 1,635,573 Form 990, Part XI, line 9: Loss on Interest Rate Swap Agreement -9,702.