2019-10-11T13:06:26-05:00 2018-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2018-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Michael Wong CFO 9497526600 2019-10-11 1 Ashley Peabody P01385870 7145770988 139.146.132.42 2019-10-11 14:06:19 ED P 350FE1E716C3D49CF7DCFFC9F13DBC0748B74324 E30647014EA23FCD35AE85295CA7062655991116 2018 2020-03-31 21:24:44Z David Curry PO Box 27001 Santa Ana CA 92799 28475424 0 X www.opendoorsusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 10 9 66 3056 0 0 23466590 26489822 36689 36689 143350 48929 30745 32337 23677374 26607777 11677590 12100988 0 0 4696052 6152790 1187261 1206203 4701966 5931263 7353215 23492166 26813196 185208 -205419 8646685 8451607 2936151 3155448 5710534 5296159 X To strengthen and equip the Body of Christ living under or facing restriction and persecution because of their faith in Jesus Christ, and to encourage their involvement in world evangelism by:>Providing Bibles, literature, media, leadership training, socio-economic development, and intercessory prayer;>Preparing the Body of Christ living in threatened or unstable areas to face persecution and suffering; and>Educating and mobilizing the Body of Christ living in the free world to identify with threatened and persecuted Christians and be actively involved in assisting them.We do so because we believe that when one member suffers, all members suffer with it (I Corinthians 12:26). All doors are open and God enables His Body to go into all the world and preach the Gospel. 0 0 6768287 44218 Public Awareness: In 2018, over $6.7 million was expensed on public awareness and local ministry. Through events like the International Day of Prayer for the Persecuted Church, our World Watch List Press Conference, webinars, and our media and advocacy efforts. More than 15,000 people engaged in our advocacy efforts through petitions, letters to representatives, congressional briefings, webinars, and letters to persecuted believers. In addition, a monthly average of 130 radio, print, and television pieces featured Open Doors, including USA Today, Fox News, and CNN. 4137463 4137463 Leadership Training:Throughout the world, as persecution is on the rise, thousands of Christian leaders are finding great encouragement at training seminars and workshops offered through Open Doors. In 2018, $4.1 million was contributed towards worldwide leadership and training programs of Open Doors International. Open Doors trained 570,000 people through discipleship, mentoring, persecution preparedness training, trauma counseling and more. The ministry included Bible training for Christian leaders and believers, Sunday School teachers and children. Various seminars were also held in many countries, including Standing Strong through the Storm (SSTS) which helps pastors and leaders learn how to stand strong in the face of suffering and persecution. 4049825 4049825 Christian Community Development:For more than 60 years Open Doors has worked in the world's most oppressive and restrictive countries, strengthening Christians to stand strong in the face of persecution and equipping them to shine Christ's light in these places. In 2018, more than $4 million was contributed towards Christian Community Socio-Economic Development programs. Open Doors International served more than 375,000 through community development projects, such as sponsoring literacy courses, vocational/job training, prison ministry, medical/healthcare, church restoration, school support, community building aid, safe houses, food supplies, helping widows, emergency assistance and support to persecuted families in 2018. 3546434 3546434 Bible and Literature Distribution:In 2018, over $3.5 million was contributed towards Bible and Literature Distribution programs of Open Doors International. Open Doors International delivered more than 2 million pieces of literature including Bibles, children's Bibles, study Bibles, New Testaments, religious literature, training materials, Sunday school materials and other resources to Christians in countries around the world. 778335 367266 Advocacy (2018)Throughout 2018, Open Doors USA continued to advocate for Christians living in places where it's hard to follow Jesus. Our efforts on Capitol Hill and with the United Nations were part of a global advocacy effort that helped raise the issue of Christian persecution with leaders in government all over the world. Here are some of the highlights from 2018: Speaking for Christian refugeesOur field partners in the Middle East are working with the local church to establish a legal center to help Christians develop a better understanding of their legal rights, to assist local lawyers in defending Christians' rights, to provide a way to document incidents and violations against Christians and to help present the evidence of their persecution. Our partners hope that gathering this evidence and information like this will result in being able to provide great evidence in any court cases, and to help explain persecution and pressure felt by Christians in the Middle East. Please pray that the establishment of the center and training of its staff goes smoothly.Sharing at the ministerialIn July 2018, the U.S. State Department hosted a ministerial focused on international religious freedom. Drawing delegations and leaders from around the globe, together with representatives of nonprofit organizations working to advance religious freedom, the summit resulted in both discussions and commitments to action to increase religious freedom around the world. Open Doors was able to share about the problems confronting persecuted people of faith, and some of the efforts we are engaged in, including trauma counseling and practical and spiritual support for those who are persecuted.Li 4324769 3913700 19280344 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 24 0 1 66 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 9 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK CA CO HI MD MN ND NH SC TN VA WA WI WV X X Randy Moore 9497526600 PO Box 27001 Santa Ana CA 92799 Colin Stewart Chairman 1.00 X X 0 0 0 Steve Haas Vice Chairman 1.00 X X 0 0 0 Matthew P Yates Secretary 1.00 X X 0 0 0 David Curry President/CEO 40.00 X X 108963 0 169219 Nathaniel Spoelman Director 1.00 X 0 0 0 Roger Spoelman Director 1.00 X 0 0 0 Bruce Dingman Director 1.00 X 0 0 0 Tim Kachuriak Director 1.00 X 0 0 0 Daisy Szabo Director 1.00 X 0 0 0 Francesca Fajinmi Director 1.00 X 0 0 0 Caryn Ryan part year Director 1.00 X 0 0 0 Michael Wong Treasurer/CFO 40.00 X 175258 0 38563 Tim Muret Chief Communications Officer 40.00 X 191052 0 42644 Katie Oakes Chief Business Development Officer 40.00 X 117389 0 19567 Jesse Teasley Sr. Director of IT 40.00 X 122042 0 25358 Brian Orme Sr. Director of Content 40.00 X 134324 0 29583 Peter Holmes Chief Development Officer 40.00 X 100453 0 54867 Ellen Grigsby - Director of Institutional Partnerships 40.00 X 106244 0 10164 1055725 0 389965 9 0 1 0 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting 1847653 Westfall Group Inc 75 Fourteenth St NE Ste 3050 Atlanta GA 30309 2018 event/planning for 2019 event 163000 DeMoss 3343 Peachtree Rd NE Ste 1000 Atlanta GA 30326 Public Relations 146247 Merkle Response 100 Jamison Court Hagerstown MD 21740 Donation Processor 137202 4 7545 26482277 255482 26489822 Program Rental Income 531120 36689 36689 36689 88350 88350 1405 1405 1822294 1861715 -39421 -39421 -39421 13461 5932 7529 7529 23403 23403 23403 26607777 44218 0 73737 3313202 3313202 8787786 8787786 728085 411717 248366 68002 3951841 2336361 1044134 571346 218328 132383 53718 32227 937510 494537 336326 106647 317026 152811 121112 43103 12018 361 11657 50207 1506 48701 1206203 1206203 112 112 1482308 1129062 261246 92000 2502123 914627 30569 1556927 1242588 381602 361625 499361 336345 139873 143293 53179 77007 61391 12620 2996 691166 540457 93608 57101 349278 281853 19657 47768 486 326 160 168329 123494 33186 11649 53397 43397 8414 1586 Mailing list rental 350226 350226 Premiums 18434 16731 966 737 Donor/Volunteer Appreci 14630 12306 1416 908 Radio Announcements 4561 4561 26813196 19280344 2830886 4701966 X 5359280 4488008 261820 609452 2312558 1939846 142770 606170 612400 30989 24898 19147 460627 715817 2989287 1968566 958445 1020721 3907235 3874867 227752 244050 8646685 8451607 347721 677105 1072773 908000 1515657 1570343 2936151 3155448 X 5043815 5227616 666719 68543 5710534 5296159 8646685 8451607 X -205419 -132371 -76585 X X 0 1 X 1 0 X 17514961 20769607 20638142 23466590 26489822 108879122 17514961 20769607 20638142 23466590 26489822 108879122 7132062 101747060 75156 67550 70137 85762 89755 388360 1495 6254 17684 23403 48836 109316318 375819 0.93080 0.94270 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Revenue - 2014 Amount: $ 1,495. 2015 Amount: $ 6,254. 2017 Amount: $ 17,684. 2018 Amount: $ 23,403. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 300 0 1 5815 1 7824 0 13939 0 Part II-B, Line 1: Throughout 2018, Open Doors USA continued to advocate for Christians living in places where it's hard to follow Jesus. Our efforts on Capitol Hill and with the United Nations were part of a global advocacy effort that helped raise the issue of Christian persecution with leaders in government all over the world. In July 2018, the U.S. State Department hosted a ministerial focused on international religious freedom. Drawing delegations and leaders from around the globe, together with representatives of nonprofit organizations working to advance religious freedom, the summit resulted in both discussions and commitments to action to increase religious freedom around the world. Open Doors was able to share about the problems confronting persecuted people of faith, and some of the efforts we are engaged in, including trauma counseling and practical and spiritual support for those who are persecuted. 1912354 1247509 664845 476908 290278 186630 600025 430779 169246 1020721 Due to gift annuitant beneficiaries 1496322 Due to trust beneficiaries 71027 Lease obligations 2994 1570343 26410753 -132371 6000 -76585 -202956 26613709 -5932 -5932 26607777 26825128 6000 5932 11932 26813196 0 26813196 Part XI, Line 2d - Other Adjustments: Change in value of split interest agreements -76,585. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -5,932. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 5,932. 1 North America 0 0 Grants to Recipients Located in Region 740 South America 0 0 Grants to Recipients Located in Region 32678 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 1490649 South Asia 0 0 Grants to Recipients Located in Region 1527147 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 1637416 Middle East and North Africa 0 0 Grants to Recipients Located in Region 2791731 Russia & Neighboring States 0 0 Grants to Recipients Located in Region 1307425 Middle East & North Africa 0 0 Program Services Travel 45574 East Asia and the Pacific 0 0 Program Services Travel 52284 Europe 0 0 Program Services Travel 1181 South Asia 0 0 Program Services Travel 6841 South America 0 0 Program Services Travel 4069 0 0 0 0 0 0 8833360 64375 8897735 North America Field Projects 740 Wire transfer South America Field Projects 32678 Wire Transfer East Asia and the Pacific Field Projects 1490649 Wire Transfer South Asia Field Projects 1527147 Wire Transfer Sub-Saharan Africa Field Projects 1637416 Wire Transfer Middle East and North Africa Field Projects 2791731 Wire Transfer Russia & Neighboring States Field Projects 1307425 Wire Transfer 1 0 0 0 0 0 0 0 Part I, Line 2: All of Open Doors USA's (ODUSA) grants are to Open Doors International (ODI). Therefore the applicable information is in ODI's records. However, ODUSA does use ODI's Project Planning & Reporting System (PPRS) that shows how the funds were designated and how much was sent to ODI for various field projects. ODI prepares a worldwide PPRS report each month, which shows that the funds were spent according to their designation. They maintain receipts and invoices as well. ODI holds the Temporary Restriction on their books and reports are available for review by ODUSA at any time. ODI follows a very careful/intentional process. Each year the field directors are asked to submit their requests to ODI. ODI leadership reviews and approves them based on what is available from the development base grant budgets and prioritizes the requests in regard to the greatest needs. The grantee's eligibility is determined by the main program areas of Bible & Literature distribution, Training, Advocacy, and Socio-Economic Development. These areas are at the core of our ministry. Part I, line 3: Books and records are kept according to Generally Accepted Accounting Principles. The accrual method of accounting is used. Part II, Lines 2 and 3 The grant amounts reported were granted by ODUSA to one organization to be used by the grantee organization's projects in the regions listed. X X X X X X 1 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting/Direct Mail 0 10596795 1110538 9486257 Westfall Group Inc 75 Fourteenth St NE Ste 3050 Atlanta GA 30309 Consulting for major donor event in 2018/19 0 448481 24450 424031 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/Direct Mail 0 101881 51161 50720 Synergy DMS LLC 480 West Tuscarawas Ave Suite 307 Barberton OH 44203 Consulting for mid-level donor cultivation 0 0 20054 -20054 11147157 1206203 9940954 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 fees paid to fundraisers on Schedule G, Part I, column (v) and on Form 990, Page 10, Part IX, line 11e do not include $1,217,753 of printing, postage, and other direct expenses reimbursed to professional fundraisers. Part I, Line 2b, Column (iv): The professional fundraising services with Synergy DMS, LLC were consulting in nature; no gross receipts were directly generated from the services provided. 1 Open Doors International PO Box 27001 Santa Ana CA 92799 330523832 501(c)(3) 3312462 Grants for various Open Doors projects. 1 0 Part I, Line 2: Nearly all of Open Doors USA's (ODUSA) grants are to Open Doors International (ODI). Therefore most information is in ODI's records. However, ODUSA does use ODI's Project Planning & Reporting System (PPRS) that shows how the funds were designated and how much was sent to ODI for various field projects. ODI prepares a worldwide PPRS report each month, which shows that the funds were spent according to their designation. They maintain receipts and invoices as well. ODI holds the Temporary Restriction on their books and reports are available for review by ODUSA at any time. ODI follows a very careful/intentional process. Each year the field directors are asked to submit their requests to ODI. ODI leadership reviews and approves them based on what is available from the development base grant budgets and prioritizes the requests in regard to the greatest needs. The grantee's eligibility is determined by the main program areas of Bible & Literature distribution, Training, Advocacy, and Socio-Economic Development. These areas are at the core of our ministry. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 David Curry President/CEO 87911 0 20000 0 1052 0 13200 0 156814 0 278977 0 0 0 Michael Wong Treasurer/CFO 169542 0 5000 0 716 0 13883 0 25475 0 214616 0 0 0 Tim Muret Chief Communications Officer 180000 0 10000 0 1052 0 14400 0 29039 0 234491 0 0 0 Brian Orme Sr. Director of Content 132500 0 1000 0 824 0 8456 0 21875 0 164655 0 0 0 Peter Holmes Chief Development Officer 98000 0 1500 0 953 0 7800 0 47824 0 156077 0 0 0 Part I, Line 1a Travel for companions - As permitted by the Board, and included as taxable compensation, the CEO takes family members on a trip to the field once per year to gain a better understanding of the work that Open Doors is involved in. Housing allowance - The CEO and CDO are licensed Ministers and receive a non-taxable housing allowance. X 26 255167 FMV X Catering/food costs for small events 1 315 Actual cost 0 0 1 0 Part I, Column (b): The number of contributions reported is the number of contributions made, not the number of items contributed Form 990, Part VI, Section A, line 2 Roger Spoelman and Nathaniel Spoelman have a family relationship. Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA and a copy of the 990 is given to the Finance Committee of the Board for detail review. Once approved by the Finance Committee, a copy is given to the rest of the Board before the 990 is submitted to the IRS. Form 990, Part VI, Section B, line 12c Annually staff, board members, and officers are presented with the conflict of interest policy and must disclose any interests or relations that could conflict with the interests of the organization via a signed disclosure. The full board reviews and approves all conflicts of interest and related party transactions. The Board Chair and CEO is notified if an officer, director or key employee discloses a conflict of interest. The person in a position to affect a decision in which he/she may have a conflict of interest must abstain from discussion and voting on the decision by absenting themselves from the room during such discussion and vote. The specifics of the related party transaction and votes are then reflected in the minutes of board meetings. Any material related party transactions are disclosed in the footnotes of the audited financial statements of Open Doors. Comparison bids are obtained for these transactions and the board reviews the comparisons and makes a determination based on the benefit versus risk to the ministry. In addition, the board approves the amount of the transaction and this is documented in the minutes. Form 990, Part VI, Section B, line 15 Line 15a Determination of executive compensation is at the sole discretion of the Board of directors. The Chair and CEO Compensation Sub-Committee ("Committee") of the board of directors shall make recommendations to the Board relating to: 1) Evaluating the performance of the Chief Executive Officer ("CEO") 2) Reviewing compensation benchmarks for the CEO and establishing compensation ranges 3) Establishing the overall compensation of the CEO; and 4) Evaluating the compensation plans, policies and procedures of the overall ministry. The full board of directors will have the final approval authority. The board is responsible to approve the organizational structure, which may result in changes in job titles and changes in salary structures and ranges. Likewise, the board is responsible to approve or withhold annual compensation adjustments regardless of performance. The board will conduct a periodic review of the Compensation Policy and Procedure. Records supporting compensation decisions for officers are maintained by the organization's Human Resources department. Line 15b: To determine compensation for other officers, comparability surveys and performance reviews are provided to the CEO. The CEO briefs the Chairman of the Board of the review and process. Compensation recommendations are reviewed by HR for reasonableness. Records supporting compensation decisions for all staff members, including other officers, are maintained by the organization's Human Resources department. Form 990, Part VI, Section C, line 19 The financial statements, governing documents, and conflict of interest policy are available upon request. Form 990, Part XI, line 9: Change in value - split interest agreements -76,585. Form 990, Part XII, Line 2c: The organization has a committee that assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. This process has not changed since the prior year. Form 990, Part X, Lines 27 and 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 12/31/2018. To date, Form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have included the net asset categories in our audited financial statements on existing Form 990, Part X, Lines 27-29 as follows: Net assets without donor restrictions $5,227,616 Net assets with donor restrictions 68,543 ---------- Total Net Assets $5,296,159