2016-10-17T17:08:01-05:00 2016-06-30 363990892 Capin Crouse LLP 2435 Research Parkway Ste 200 Colorado Springs CO 80920 990 2015-07-01 362423707 Compassion International Incorporated COMP 7194877000 12290 Voyager Parkway Colorado Springs CO 809213668 Edward Anderson SR. V.P. 7194877000 2016-10-17 David C Moja P00747006 7195286225 2015 2017-02-10 21:41:12Z Santiago H Mellado 12290 Voyager Parkway Colorado Springs CO 809213668 848068870 0 X www.compassion.com X 1956 IL Releasing children from poverty in Jesus' name 11 10 1181 44689 67445 0 765156592 798345212 0 0 3106872 1427928 46274 396792 768309738 800169932 513328156 536619894 0 0 137727074 129710916 465508 440132 75995785 124856337 120264481 776377075 787035423 -8067337 13134509 287472266 301690388 90400033 88629763 197072233 213060625 X Compassion exists to release children from their economic, social, physical and spiritual poverty in Jesus' name and enable them to realize their full, God-given potential in their lives. Compassion serves all children, regardless of religion, race, ethnicity, or gender. 0 0 578748032 494023464 Compassion Core Programs - Compassion's Child Sponsorship Program (CDSP) connects impoverished children in the developing world with individual sponsors in developed nations who fund and participate in a holistic process of child nurture and care. Implemented through church-based child development centers, sponsored children are ushered into a systematic program of discipleship where they experience the benefits of being known, loved and protected. Child development outcomes are monitored in the areas of health practices and physical health; economic skill building and motivation; abilities in social interaction; and demonstrated commitment to the Lordship of Christ. Each outcome category has an attendant set of growth indicators. CDSP beneficiaries total 1,841,794 in 26 countriesContinues on Schedule O.Continuation of Core Programs -Ancillary of Child Sponsorship--Compassion's Child Survival Program (CSP) is an early childhood (age 0-1) ministry that rescues and nurtures infants and toddlers in situations of dire poverty. Implemented through church-based child development centers, specialists equip pregnant women and mothers of infants and toddlers as the primary care givers to young vulnerable children. Women are introduced to a holistic child development program to enable their children to survive and thrive. Outcomes measure the physical health of the child; mother child interaction and social curiosity and interaction. Caregiver outcomes are also monitored with indicators in place for children and mothers. CSP Mother-child beneficiaries total 29,387 in 26 countries.Compassion's Leadership Development Program (LDP) launches outstanding graduates from our Child Sponsorship Program into their full, God-given potential. They are equipped with a university degree, mentored in their Christian life and instilled with a passion to serve that transforms their communities and spheres of influence. Students are linked with individual sponsors to fund and participate in their LDP experience. Student outcomes are monitored in the areas of in-depth spiritual development; physical health and practice; professional and personal skills' for economic self-sufficiency; self-worth and relationship skills; and servant leadership characteristics. LDP student beneficiaries total 1606 in 20 countries. 42574472 42571930 Compassion deploys Complementary Interventions (CIV) in order to remove significant obstacles to holistic child development and improved effectiveness in its core programs of CDSP, CSP and LDP. These interventions are strategically targeted at: HIV/AIDS care and education; nutrition and health issues; the protection of highly vulnerable children; minor and major medical procedures; non-formal education; parent education; disaster relief; micro-enterprise income generation; and safe water, sanitation and hygiene solutions. 27447227 24500 Sponsor EngagementThe personal relationship between a sponsor and their sponsored child is a foundational component of Compassion's child development strategy. Sponsorship is more than a financial commitment, it is also the avenue through which sponsors build relationships with their child, provide personal encouragement and life lessons, and participate in a full-orbed child development experience. Keys to this relationship are personal letters and notes. Compassion processed over 4.4 million letters between sponsors and their children in the last year. Compassion's USA Group created and delivered approximately 760,000 new child packets or child updates with new pictures and information for sponsors. Additionally, sponsors and donors have access to a Continuation of Sponsor Engagement:centralized communication center to obtain support and information regarding their sponsorship relationship. The U.S. contact center fielded approximately 411,000 phone calls, 61,000 emails, 34,000 online chats, and 107,000 social media customer answers in the year. 648769731 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 1 0 1 1 1 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 X 437 0 1 1181 1 1 1 1 UV ET GH RW UG BG ID RP TH DR ES GT HA HO MX NU BL CO EC PE HK TO CE TZ KE NO 0 0 0 1 1 0 0 0 0 1 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X Ed Anderson CFO Compassion International 7194877000 12290 Voyager Parkway Colorado Springs CO 809213668 X Robert Hawkins General Director 1.00 X 4199 0 0 Francisco Batres General Director 1.00 X 4558 0 0 Ronald C Mathieu General Director 1.00 X 4928 0 0 Judy Golz Secretary 1.00 X 4355 0 0 Laurent Mbanda Vice Chairman 1.00 X 0 0 0 Karen Wesolowski Chairman 1.00 X 0 0 0 Kenneth F Morgan General Director 1.00 X 0 0 0 Jean-Francois Bussy General Director 1.00 X 0 0 0 Mike Jeffs General Director 1.00 X 0 0 0 Chris Knepper General Director 1.00 X 0 0 0 Santiago H Mellado President & CEO 40.00 X X 330313 0 50760 Edward Anderson Senior VP/CFO 40.00 X 254990 0 39722 Mark Yeadon Senior VP 40.00 X 222226 0 35549 Mark Hanlon Senior VP 40.00 X 216359 0 36267 James R Davis Vice President - USA 40.00 X 197013 0 38596 Scott Todd Senior VP - part year 40.00 X 202528 0 39233 Cassandra Shepard Senior VP 40.00 X 195283 0 26222 Jeremy A Henderson Director Marketing USA 40.00 X 191729 0 37926 Michael L Johnson Director Marketing USA 40.00 X 195350 0 38904 Dawn Williams VP Finance - part year 40.00 X 201396 0 15385 Wesley K Stafford President Emeritus 20.00 X 80291 0 10326 2305518 0 368890 131 1 1 0 Deloitte Consulting LLP 4022 Sells Drive Heritage TN 37076 Consulting Services 27588859 Brewco Marketing Group 106 Brewer Dr Central City KY 42330 Marketing Services 3859157 PSI Group 10110 I Street Omaha NE 68127 Mail presort Services 1650000 Salesforce The Landmark at One Market Suite 30 San Francisco CA 94105 Consulting Services 1620133 Point B Inc 1400 16th Street Suite 400 Denver CO 80202 Consulting Services 1233339 126 X 225495 7588921 790530796 1840249 798345212 1455431 1455431 166644 166644 1468386 1300 1099080 455 369306 845 370151 369306 845 42752235 133170 41811678 1101230 940557 -968060 -27503 -27503 3858099 7588921 3858099 0 28396 28396 0 Concert Advertising 900099 66600 66600 Honorariums 900099 13848 13848 Miscellaneous Revenue 900099 -220451 -220451 -140003 800169932 315499 67445 1441776 94500 94500 536525394 536525394 1434140 293867 804560 335713 86252 25875 12938 47439 95627431 45814159 25883531 23929741 6674896 2035609 2387079 2252208 18731355 9312378 6056767 3362210 7156842 3470892 1916893 1769057 1026310 525711 436807 63792 180244 79894 100350 440132 440132 39026581 17133292 6966429 14926860 15273403 1491188 697298 13084917 21673465 9496261 7981175 4196029 8999185 3077777 3164231 2757177 5719437 4032493 1089371 597573 16484322 10315940 1316325 4852057 10819677 4828715 3271660 2719302 476719 215786 184493 76440 International expansion 585138 585138 787035423 648769731 62269907 75995785 X 80259524 95061822 10851630 9947755 919354 876596 5746968 6765718 173627986 72907201 89142194 100720785 98331628 79542948 1790567 1585133 430401 7189631 287472266 301690388 41896112 24862917 46830052 58662421 325997 316163 1347872 4788262 90400033 88629763 X 91265524 100955301 96662942 102334709 9143767 9770615 197072233 213060625 287472266 301690388 X 13134509 3504021 -650138 X 0 1 X 1 0 X 596083005 656893101 712969008 764890919 797903582 3528739615 596083005 656893101 712969008 764890919 797903582 3528739615 3528739615 2352766 2679685 3054550 3077444 2925117 14089562 0 7770 7900 23940 2919718 3871947 6831275 3549660452 643500 0.99410 X 0.99520 0.00380 Schedule A, Part II, Line 10, Explanation of Other Income: Honorariums - 2011 Amount: $ 7,770. 2012 Amount: $ 7,900. 2013 Amount: $ 11,906. 2014 Amount: $ 13,003. 2015 Amount: $ 13,848. Concert Productions - 2013 Amount: $ 12,034. Fundraising Events - 2014 Amount: $ 2,906,715. 2015 Amount: $ 3,858,099. Part I, Line 1 Reason for Public Charity Status The Internal Revenue Service recognizes Compassion International, Inc. as a 501(c)(3) organization, and therefore it is exempt from federal taxation. Compassion is classified as an association of churches under Internal Revenue Code sections 509(a)(1), 6033(a)(3)(A)(i) and 170(b)(1)(A)(i). Since it is an association of churches, it is not required to annually file Form 990 based on IRS Regulation 1.6033-2(g)(1)(i), but does so voluntarily because it is committed to accountability. Schedule A, Part II is also voluntarily being completed to show the Public Support Percentage of 99.41%. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9 1602 51628 95661 1 1 0 1 X 10151055 490771 432522 605546 10468802 9802262 341433 612264 604904 10151055 8577678 311699 1480292 567407 9802262 7806615 330657 976851 506445 8607678 9274083 482734 129112 357935 1721379 7806615 0.93330 0.06670 0 0 11928683 11928683 80328302 31679762 48648540 37773663 17566241 20207422 43597338 23661198 19936140 100720785 Trust Obligations 795092 Gift Annunity Payable 845008 Revocable Trust Agreements 13733 Foreign Exchange Contracts, FMV 3134429 4788262 803243413 3504021 219598 -158508 3565111 799678302 491630 491630 800169932 787255021 219598 219598 787035423 0 787035423 Part IV, Line 2b: Compassion has split-interest trust agreements. The assets are recorded on Compassion's balance sheet with a corresponding liability for the % owed to the other named beneficiaries. Part V, Line 4: The child sponsorship endowment fund is established for the purpose of providing ongoing support for children participating in Compassion's child sponsorship program. The leadership development endowment fund is established for the purpose of providing ongoing support for students participating in Compassion's leadership development program. Part XI, Line 2d - Other Adjustments: Change in value of split-interest agreements -158,508. Part XI, Line 4b - Other Adjustments: Refund of Contributions 491,630. 0 Central America and the Caribbean 0 0 Program Grants to Recipients 103883865 East Asia and the Pacific 0 0 Program Grants to Recipients 69480501 North America 0 0 Program Grants to Recipients 11555161 South America 0 0 Program Grants to Recipients 99660287 South Asia 0 0 Program Grants to Recipients 56985717 Sub-Saharan Africa 0 0 Program Grants to Recipients 194844363 Europe 0 0 Program Grants to Recipients 25000 Central America and the Caribbean 6 323 Program Services Christian Child Development 14828913 East Asia and the Pacific 4 302 Program Services Christian Child Development 8160159 North America 1 43 Program Services Christian Child Development 1283573 South America 5 239 Program Services Christian Child Development 10170355 South Asia 4 207 Program Services Christian Child Development 4972627 Sub-Saharan Africa 8 589 Program Services Christian Child Development 22328088 Middle East and North Africa 0 0 Program Grants to Recipients 90500 6 323 22 1380 28 1703 551263807 47005302 598269109 Central America & the Caribbean Advocacy 42500 Wire Transfer Central America & the Caribbean Child Development 15575484 Wire Transfer Central America & the Caribbean Child Development 15343352 Wire Transfer Central America & the Caribbean Child Development 14483128 Wire Transfer Central America & the Caribbean Child Development 14137885 Wire Transfer Central America & the Caribbean Child Development 16531723 Wire Transfer Central America & the Caribbean Child Development 27769794 Wire Transfer Middle East and North Africa Advocacy 37500 Wire Transfer East Asia and the Pacific Child Development 34155684 Wire Transfer East Asia and the Pacific Advocacy 25000 Wire Transfer East Asia and the Pacific Child Development 23838742 Wire Transfer East Asia and the Pacific Child Development 11138012 Wire Transfer Europe Advocacy 25000 Wire Transfer North America Child Development 11555161 Wire Transfer South America Child Development 21623866 Wire Transfer South America Child Development 12237309 Wire Transfer South America Child Development 19926126 Wire Transfer South America Child Development 25259935 Wire Transfer South America Child Development 20608007 Wire Transfer South Asia Child Development 11549205 Wire Transfer South Asia Child Development 41459111 Wire Transfer South Asia Child Development 3977401 Wire Transfer Sub-Saharan Africa Child Development 19126313 Wire Transfer Sub-Saharan Africa Child Development 33997757 Wire Transfer Sub-Saharan Africa Child Development 18556796 Wire Transfer Sub-Saharan Africa Child Development 34010886 Wire Transfer Sub-Saharan Africa Child Development 23585711 Wire Transfer Sub-Saharan Africa Child Development 24651814 Wire Transfer Sub-Saharan Africa Child Development 10835342 Wire Transfer Sub-Saharan Africa Child Development 30048554 Wire Transfer Middle East and North Africa Advocacy 50000 Wire Transfer East Asia and the Pacific Advocacy 301075 Wire Transfer South America Advocacy 5043 Wire Transfer East Asia and the Pacific Advocacy 21988 Wire Transfer Sub-Saharan Africa Advocacy 31190 Wire Transfer 25 28 0 0 0 0 0 0 Part I, Line 2: Grant funds are distributed monthly from Compassion's corporate office to Compassion field offices which are located outside the United States. Compassion controls the donated funds. These offices employ professional accounting staff. Field offices grant these funds to the over 6,900 partner churches worldwide and beneficiaries. The use of grant funds at the partner church level is monitored by monthly reporting to the field offices. The Compassion field offices monitor compliance of the use of all grant funds with program standards and conducts periodic site visits, which includes audits. Field offices submit financial reports monthly to the corporate office. Field offices undergo internal audits on a periodic basis. A majority are audited externally as well. Compassion has written agreements with grant recipients as to the purpose of the funding. Compassion has processes where requests for additional grant funding are reviewed, approved and funded. Compassion reserves the right to withhold future grants and/or terminate partnerships when Compassion deems necessary. Program Service funds are distributed monthly from Compassion's corporate office to field offices. The field offices manage these funds and the program services provided to the beneficiaries. Field offices report to corporate on the use of program service funds each month and are subject to periodic internal audits. Advocacy grants are selected initially through specific criteria based on global strategy. Compassion seeks advocacy opportunities that are aligned with Compassion's mission and purpose. These grants are monitored and reviewed each year. Part I, line 3: See description on previous page for the method used to account for expenditures. X X X X X X 1 Shared Media PO Box 46695 Eden Prairie MN 553440695 Consulting 0 0 376848 -376848 376848 -376848 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 DC Rock and Worship Roadshow Tour 6635603 3584025 3051578 1078830 160001 1812747 Other Concert Tours 4718354 3925643 792711 2235 529755 260721 1 93063 79253 13810 13810 11447020 7588921 3858099 13810 1078830 162236 2342502 260721 3858099 0 1 World Evangelical Alliance 22 Cortland Street Fl 21 B New York NY 10007 237254928 501(C)(3) 20000 Ministry Assistance Lausanne Committee for World Evanelization 10524 Moss Park Road Suite 201 358 Orlando FL 32832 330901290 501(C)(3) 30000 Ministry Assistance Global Children's Forum 5054 Pleasant Valley Road Virginia Beach VA 23464 262223257 501(C)(3) 20000 Ministry Assistance Judson University 1151 N State Street Elgin IL 60132 362515868 501(C)(3) 7500 Ministry Assistance 4 4 Part I, Line 2: Compassion International monitors the use of grant funds in the U.S. through periodic contact with these organizations, maintaining business relationships, and various reports. X X X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Santiago H Mellado President & CEO 330000 0 1000 0 -687 0 35110 0 15650 0 381073 0 0 0 Edward Anderson Senior VP/CFO 251320 0 1000 0 2670 0 29003 0 10719 0 294712 0 0 0 Mark Yeadon Senior VP 219390 0 1000 0 1836 0 24830 0 10719 0 257775 0 0 0 Mark Hanlon Senior VP 216300 0 1000 0 -941 0 24586 0 11681 0 252626 0 0 0 James R Davis Vice President - USA 196831 0 1000 0 -818 0 21152 0 17444 0 235609 0 0 0 Scott Todd Senior VP - part year 203940 0 1000 0 -2412 0 21789 0 17444 0 241761 0 0 0 Cassandra Shepard Senior VP 195700 0 1000 0 -1417 0 20813 0 5409 0 221505 0 0 0 Jeremy A Henderson Director Marketing USA 187657 0 1000 0 3072 0 20482 0 17444 0 229655 0 0 0 Michael L Johnson Director Marketing USA 196138 0 1000 0 -1788 0 21460 0 17444 0 234254 0 0 0 Dawn Williams VP Finance - part year 87240 0 0 0 114156 0 10343 0 5042 0 216781 0 0 0 Wesley K Stafford President Emeritus 79498 0 793 0 0 0 10326 0 0 0 90617 0 0 0 Part I, Line 1a Travel for companions: Eligible employees may take a trip, every fifth year of employment with his/her spouse to a country where Compassion serves children. The CEO was accompanied by his spouse on no business trips this year. Every three years, Board members and each of their spouses are invited to accompany the CEO to a country where Compassion serves children. Spouse travel is treated as a taxable benefit. Health benefit: All employees are eligible for up to $300 wellness rewards that can include health club fees (taxable W-2 income) Tax indemnification and gross-up payments: Gross-up payments are made for taxes on the spouses' portion of travel as described above. Part I, Line 4a Dawn Williams separation pay $114,423 Part II Line 10 Wess Stafford was a part-time employee during 2015. X 32 17990 Sales Price-FMV X 151 1800747 Sales Price-FMV X 70 4210 Purchase Price-FMV X Points for MicrosoftSoftware 1 11855 FMV X Points for HP Hardware 1 5333 FMV X Gift Cards 7 114 FMV 0 0 1 1 Part I, Line 32b: During FY16, Compassion contracted with third party vendors to process and sell non-cash contributions. The third party vendors receive the goods, sell the items, and forward the proceeds to Compassion. Compassion receives detail information on each donation and credits the donor's accounts accordingly. Form 990 - Part I Summary Line 7a Total unrelated business revenue reported on 990T is $67,960. The taxable corporate sponsorship income of $66,660 is reported on the Statement of Revenue line 8a and this revenue nets to zero on line 8c. The other income of $1300 has expenses of $455 and the net income of $845 is reported on the Statement of Revenue line 6d and on Part I Summary line 7a. Form 990, Part VI, Section B, line 11 Compassion International's Form 990 is prepared and reviewed by an independent CPA firm. Before the Form 990 is filed with the I.R.S.; our finance division reviews the 990 in detail; our top executive leadership provides an upper level review; and the governing Board of Directors are provided a copy for review prior to the filing of the return. Form 990, Part VI, Section B, line 12c Compassion International regularly and consistently monitors and enforces compliance with the conflict of interest policy by administering an annual questionnaire to all managers, directors, executives and Board of Directors. Multiple Vice Presidents review transactions for potential conflicts of interest/related party transactions. The Finance and Audit Committee of the Board is updated on the results and approves the continuing of the business relationship on any conflicts of interest. Form 990, Part VI, Section B, line 15 Compassion International reviews and approves the CEO's compensation annually through independent persons, comparability data and contemporaneous substantiation through the following process: Annually, the Compassion International Human Resource Division provides comparable market compensation data for the Board to review for the CEO and Key Employees. The Board reviews the data, documents the deliberations and decisions of the review and approves the compensation for the CEO. In addition, the Compassion International Human Resource Division gathers compensation comparability data regarding all Compassion International employees, including Key Employees, and reviews and approves the compensation amounts. Form 990, Part VI, Section C, line 19 Compassion International makes its governing documents, conflict of interest policy, and financial statements available upon request through mail or in person at the Colorado Springs office. Compassion International also makes its financial statements and Form 990 available at www.compassion.com. Form 990 Part VII Compensation of Directors Compassion has reported as taxable income to the Board of Directors members who had their spouse accompany the Board to Rwanda for a Board Meeting. Compassion paid the travel expenses for the Board members and their spouses for the Board meeting. Form 990, Part VIII Statement of Revenue, Lines 8 and 10 Compassion International, Inc. has reported Fundraising Events expenses (line 8b) and Cost of Goods sold (line 10b) limited to the gross income from those specific events. The additional expenses have been reported in the Statement of Functional Expenses- Fundraising Expenses. Form 990 Part X Balance Sheet - Line 1 Bank account balances reported on Line 2 because Compassion earns on account balances. Form 990, Part XI, line 9: Change in value of split-interest agreements -158,508. Refund of contributions -491,630. Form 990 - Various Certain questions on the Form 990 may be left blank. This means the question is not applicable. Overall The Internal Revenue Service recognizes Compassion International, Inc. as a 501(c)(3) organization, and therefore it is exempt from federal taxation. Compassion is classified as an association of churches under Internal Revenue Code sections 509(a)(1), 6033(a)(3)(A)(i) and 170(b)(1)(A)(i). Since it is an association of churches, it is not required to annually file Form 990 based on IRS Regulation 1.6033-2(g)(1)(i), but does so voluntarily because it is committed to accountability. Compassion Productions LLC 321 Billingsly CT Suite 17 Franklin TN 370676445 611741198 concert production TN 4196001 2025455 Compassion International Inc Charitable Remainder Unitrust hold assets CA Compassion 0 Charitable Remainder Unitrust hold assets CO Compassion 0 Charitable Remainder Unitrust hold assets WA Compassion 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0