2016-09-22T13:03:56-05:00 2015-12-31 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2015-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Michael Wong CFO 9497526600 2016-09-22 1 David C Moja P00747006 7149619300 2015 2017-02-10 21:41:12Z David Curry PO Box 27001 Santa Ana CA 92799 21357396 0 X www.opendoorusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 7 6 49 56 0 0 17514961 20769607 39518 39187 84436 13621 48019 46503 17686934 20868918 9778461 11041753 0 0 3501383 3679405 268982 695147 2201982 3133052 4151649 16681878 19567954 1005056 1300964 7578303 9235990 2869407 3707143 4708896 5528847 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 6428400 6428400 Christian Community DevelopmentFor 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 2015 more than $6.4 million was contributed towards the worldwide Christian Community Development program. In 2015 Open Doors International served more than 403,000 people (an increase of almost 47,000 people over 2014) through community development projects, such as sponsoring literacy courses, vocational/job training, prison ministry, medical/health care, church restoration, school support, community building aid, safe houses, food supplies, helping widows, emergency assistance and support to persecuted families. 3011800 3011800 Bible and Literature DistributionIn 2015 over $3.0 million was contributed towards Bible and Literature Distribution. Open Doors International delivered more than 3.0 million pieces of literature to countries around the world. Of the total of 3.0 million, Middle Eastern and Central Asia countries received the most materials with nearly 2.1 million. The overall distribution total included Bibles, children's Bibles, study Bibles, New Testaments, religious literature, training materials and miscellaneous resources. 4328629 30000 74618 Public AwarenessIn 2015, Open Doors brought about public awareness in several ways: 144,476 people visited our online World Watch List. Over 51,000 churches, church leaders and students were reached through public awareness materials and programs. More than 25,000 people engaged in our advocacy efforts through petitions, letters to representatives, congressional briefings and letters to persecuted believers. A monthly average of 117 radio, print and television pieces featured Open Doors, including USA Today, Fox News and Associated Press. 1298753 1298753 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 2015 $1.3 million was contributed towards worldwide leadership training programs of Open Doors International. In 2015 Open Doors trained 331,000 people. 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 and cope in the face of persecution. 485590 272800 Advocacy As a presence ministry, Open Doors has the privilege of sharing with persecuted Christians that they are not forgotten nor alone. In 2015 Open Doors advocacy staff traveled to Nigeria and Iraq, meeting firsthand with persecuted Christians and documenting their situation. After both trips, advocacy staff met with Congressional offices, and also shared with donors and media about the persecution faced by believers in these countries. Early in the year, Open Doors launched a campaign calling for the appointment of a Special Envoy within the U.S. State Department to address the needs of religious minorities throughout the Middle East. The appointment of this envoy meant a victory for our advocacy program. Throughout the year Open Doors advocacy staff met regularly with Congressional staff members, updating them on issues of religious freedom. Each month we produced two email newsletters on our advocacy work, one for members of Congress, and another for Open Doors supporters. 1784343 1571553 15553172 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 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 X 10 0 1 49 1 0 0 0 0 0 1 1 0 0 0 0 X 7 6 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 X Randy Moore 9497526600 PO Box 27001 Santa Ana CA 92799 Roger Spoelman part year Chairman 1.00 X X 0 0 0 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 101613 0 107051 Margaret Bailey part year Director 1.00 X 0 0 0 Caryn Ryan Director 1.00 X 0 0 0 Nathaniel Spoelman Director 1.00 X 0 0 0 Bruce Dingman Director 1.00 X 0 0 0 Michael Wong Treasurer/CFO 40.00 X 94815 0 13647 Junine Schoen part year Treasurer/CFO 40.00 X 44524 0 11373 David Curry President/CEO 40.00 X 101613 0 107051 Tim Muret Chief Communications Officer 40.00 X 138405 0 31180 John Mathews VP International Development 40.00 X 115514 0 18787 Joel Pilcher Church Relations Director 40.00 X 101612 0 50718 698096 0 339807 5 0 1 0 Masterworks 19642 Powder Hill Pl NE Poulsbo WA 98370 Consulting 866619 Action Mailing and Printing Solutions 3165 W Heartland Dr Liberty MO 64068 Printing Servies 122795 DeMoss 3343 Peachtree Rd Suite 1000 Atantla GA 30326 Public Relations 119400 Five Q PO Box 346 Atlantic IA 50022 Website Support 102703 4 3851 20765756 274429 20769607 Program Rental Income 531120 36689 36689 Other Income 900099 2498 2498 39187 62732 62732 4818 4818 414047 290 463448 0 -49401 290 -49111 -49111 60461 25030 35431 35431 Other Income 900099 6254 6254 6254 20868918 74618 0 24693 3009495 3009495 8032258 8032258 374504 201871 172633 2397864 1469411 660295 268158 148354 90967 43783 13604 540927 303788 189716 47423 217756 113057 85042 19657 107802 11495 92845 3462 750 22 728 45796 1374 44422 695147 695147 114 114 660621 594705 36792 29124 312495 283576 12531 16388 577991 299036 248475 30480 326973 233658 75329 17986 88 88 89965 72601 14735 2629 646021 525022 81050 39949 62040 54862 5470 1708 1429 957 472 176652 133178 37966 5508 45281 36677 7302 1302 Fundraising - other 1004786 1004786 Premiums 37315 32000 1627 3688 Donor/Volunteer Appreci 32410 29954 1473 983 Radio Announcements 23120 23120 19567954 15553172 1812800 2201982 X 2337423 2019400 135284 182739 2350585 1070897 1270095 3612066 109676 360177 36631 31506 281409 466113 3003377 1868169 1202040 1135208 2056136 2334379 271731 225644 7578303 9235990 356907 294951 1308000 1879918 1204500 1532274 2869407 3707143 X 4246139 4810065 462757 718782 4708896 5528847 7578303 9235990 X 1300964 -55501 18850 -444362 X X 0 1 X 1 0 X 13504493 14604276 13743672 17519836 20769607 80141884 13504493 14604276 13743672 17519836 20769607 80141884 5166630 74975254 50937 39573 66615 75156 67550 299831 954 1508 1031 1495 6254 11242 80452957 593454 0.93190 0.93480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 283 1 271 0 1 2588 1 2271 0 5413 0 Part II-B, Line 1: While Open Doors is active on Capitol Hill, our direct lobbying activities in regard to legislation are very minimal. Open Doors advocacy staff meet periodically with Congressional and State Department staff to encourage increased attention to religious freedom issues. In 2015 a few of those meetings were related to specific legislation on religious freedom. Open Doors also sends out email newsletters that periodically encourage supporters to contact their member of Congress in support of legislation related to religious freedom. 853669 540657 313012 1058685 446502 612183 1091023 881010 210013 1135208 Due to gift annuitant beneficiaries 1398139 Due to trust beneficiaries 114299 Lease obligations 19836 1532274 X 20412935 -55501 18850 -444362 -481013 20893948 -25030 -25030 20868918 19592984 25030 25030 19567954 0 19567954 Part X, Line 2: Uncertain Tax Positions The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2015 and 2014, the Ministry had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Ministry files information tax returns in the U.S. and various states. The Ministry is subject to income tax examinations for the current year and certain prior years based on the applicable laws and regulations. Part XI, Line 2d - Other Adjustments: Change in value of split interest agreements -444,362. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -25,030. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 25,030. 1 North America - Canada and Mexico, but but not the United States 0 0 Grants to Recipients Located in Region 50 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Grants to Recipients Located in Region 8559 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Grants to Recipients Located in Region 324571 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 Grants to Recipients Located in Region 410738 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, 0 0 Grants to Recipients Located in Region 754873 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Grants to Recipients Located in Region 5663513 Russia & Neighboring States - Armenia, Azerbijan, Belarus, 0 0 Grants to Recipients Located in Region 869954 0 0 0 0 0 0 8032258 0 8032258 North America - Canada and Mexico, but but not the United States Field Projects 50 Wire Transfer South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, Field Projects 8559 Wire Transfer East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, Field Projects 324571 Wire Transfer South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Field Projects 410738 Wire Transfer Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, Field Projects 754873 Wire Transfer Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Field Projects 5663513 Wire Transfer Russia & Neighboring States - Armenia, Azerbijan, Belarus, Field Projects 869954 Wire Transfer 7 0 0 0 0 0 0 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. Part I, line 3: Books and records are kept according to Generally Accepted Accounting Principles. X X X X X 1 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting/Direct Mail 0 6775098 601482 6173616 BlueNorth Strategies Inc 123 Woolwich St Guelph ON N IH 3V1 CA Consulting/Direct Mail 0 49924 65395 -15471 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/ Direct Mail 0 37645 28270 9375 6862667 695147 6167520 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 and on Form 990, Page 10, Part IX, line 11e do not include $609,418 of printing, postage, and other direct expenses reimbursed to professional fundraisers. 1 Open Doors International PO Box 27001 Santa Ana CA 92799 330523832 501(c)(3) 2979495 Grants for various Open Doors projects. Radical Inc 5511 Highway 280 E Suite 215 Birmingham AL 35242 272343084 501(c)(3) 30000 Grant for secret church program by this ministry partner 2 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 100903 0 0 0 710 0 13000 0 94878 0 209491 0 0 0 David Curry President/CEO 100903 0 0 0 710 0 13000 0 94878 0 209491 0 0 0 Tim Muret Chief Communications Officer 132500 0 5000 0 905 0 7950 0 24013 0 170368 0 0 0 Joel Pilcher Church Relations Director 99275 0 0 0 2337 0 10962 0 40185 0 152759 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 is a licensed Minister and receives a non-taxable housing allowance. X 21 270865 FMV X Furniture 1 3564 FMV 0 1 1 Part I, Column (b): Number of contributions received. Form 990, Part V, Line 7h: The organization uses Cars4Causes to process the contributions of any vehicles received. Cars4Causes handles the filing of the Form 1098-C for any such contributions. Form 990, Part VI, Section A, line 2 Roger Spoelman and Nathaniel Spoelman - family relationship. Form 990, Part VI, Section B, line 11 Form 990 was prepared by an independent CPA and a copy of the 990 is given to the Finance Committee of the Board for 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 and board members are presented with the conflict of interest policy and must disclose any interests or relations that could conflict with the interests of the organization. The Board Chair and CEO is notified if an officer, director or key employee discloses a conflict of interest. The full board reviews and approves all conflicts of interest and related party transactions. 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 Determination of executive compensation is at the sole discretion of the board of directors. The Executive Care and Compensation 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 other key officers and establishing compensation ranges 3) Establishing the overall compensation of the CEO and other key officers; 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. Form 990, Part VI, Section C, line 19 Audited financial statements are available on the ODUSA website and are available upon request. Additional financial information can be found on other websites (i.e. ECFA, Charity Navigator, Wall Watchers). Governing documents and conflict of interest policy are available upon request. Form 990, Part XI, line 9: Change in value - split interest agreements -444,362. 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.