2015-12-04T15:53:06-06:00 2015-06-30 363990892 CAPIN CROUSE LLP 2435 RESEARCH PARKWAY STE 200 COLORADO SPRINGS CO 80920 990 2014-07-01 593123555 MESSENGER INTERNATIONAL INC MESS 7194873000 PO BOX 888 PALMER LAKE CO 80133 VICKY COLLINGS CONTROLLER 7194873000 2015-12-04 1 ADAM R SMITH P00958966 7195286225 2014 2016-03-07 17:11:31Z JOHN P BEVERE JR PO BOX 888 PALMER LAKE CO 80133 6448664 0 X WWW.MESSENGERINTERNATIONAL.ORG X 1992 FL SEE SCHEDULE O 10 8 33 37 0 0 1717877 2923609 746615 682654 21953 3904 1819720 1762371 4306165 5372538 424289 534869 0 0 1931896 1972310 30000 0 282724 2463849 2527676 4850034 5034855 -543869 337683 4479573 4988663 834199 1005606 3645374 3983057 X SEE SCHEDULE O 0 0 2480309 2396130 TEACH: TO INSTRUCT, EDIFY, TRAIN, OR DEMONSTRATE.MESSENGER INTERNATIONAL ALWAYS HAS AND ALWAYS WILL BE COMMITTED TO THE TEACHING OF LIFE-TRANSFORMING TRUTH. WE ARE TRANSFORMED THROUGH THE POWER OF GOD'S WORD, SO IT IS OUR AIM TO FURTHER EQUIP INDIVIDUALS, CHURCHES, AND LEADERS THROUGH GOD-INSPIRED TEACHING. 1312396 227214 REACH: TO TOUCH, CONNECT, STRETCH, OR GET A MESSAGE TO.WE HAVE A DEDICATED GLOBAL FOCUS TO MAKE THESE MESSAGES AVAILABLE TO PASTORS AND LEADERS REGARDLESS OF LOCATION OR FINANCIAL POSITION. WE SUPPORT THIS WORK THROUGH THE TRANSLATION AND DISTRIBUTION OF MILLIONS OF RESOURCES IN OVER 90 LANGUAGES AND THROUGH OUR BROADCAST THE MESSENGER WHICH REACHES INTO OVER 150 NATIONS. 307655 307655 RESCUE: TO SAVE, FREE, RELEASE, LIBERATE AND RESTORE.POVERTY, IGNORANCE, AND THE TYRANNY OF HUMAN TRAFFICKING HAVE IMPRISONED MULTIPLIED MILLIONS. MESSENGER INTERNATIONAL IS COMMITTED TO RESCUE, RESTORATION, AND EMPOWERMENT BOTH NEAR AND FAR. 4100360 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 1 0 0 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 1 25 0 1 33 1 0 0 0 0 0 1 1 0 0 0 0 X 10 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD MN NH TN VA WI WV HI CA X VICKY COLLINGS CONTROLLER 7194873000 610 S SANTA FE RIDGE DRIVE PALMER LAKE CO 80133 JOHN P BEVERE JR PRESIDENT - CEO 60.00 X X 266618 0 44846 LISA T BEVERE VICE PRESIDENT 60.00 X X 74679 0 27890 LORAN JOHNSON DIRECTOR 1.00 X 0 0 0 JEANNIE MUNSEY DIRECTOR 0.00 X 0 0 0 STEVE VAGGALIS DIRECTOR 0.00 X 0 0 0 STEVE KELLY DIRECTOR 0.00 X 0 0 0 ERIK VAN ALSTINE DIRECTOR 0.00 X 0 0 0 DENNIS ROUSE DIRECTOR 0.00 X 0 0 0 COLLEEN ROUSE DIRECTOR 0.00 X 0 0 0 PHILIP LIBERATORE DIRECTOR 0.00 X 0 0 0 ADDISON BEVERE COO 45.00 X 81622 0 44308 VICKY COLLINGS CONTROLLER 45.00 X 82417 0 12728 505336 0 129772 1 0 1 0 EASTCO MULTI MEDIA SOLUTIONS INC 3646 CALIFORNIA ROAD ORCHARD PARK NY 14127 RESOURCE DEVELOPMENT 363762 BROADMOOR RESORT AND HOTEL 1 LAKE AVENUE COLORADO SPRINGS CO 80906 FUNDRAISING EVENT LOCATION 319903 FEDEX INC PO BOX 94515 PALATINE IL 60094 SHIPPING RESOURCES 190550 LAHAIROI PUBLISHING 9470 MICRON AVE SACRAMENTO CA 95827 RESOURCE TRANSLATION 141145 4 1681475 1242134 47777 2923609 HONORARIUMS 511190 681372 681372 OTHER PROGRAMS 900099 1282 1282 682654 3234 3234 154131 154131 670 0 670 670 670 306746 1681475 411312 -104566 -104566 2377620 664814 1712806 1712806 5372538 2396130 0 52799 75913 75913 458956 458956 615205 434154 137595 43456 75507 59073 11326 5108 1067096 827000 160064 80032 24842 18658 4367 1817 108058 81159 18994 7905 81602 61288 14344 5970 50970 50970 10165 10165 55195 55195 104548 45359 29189 30000 159693 103800 23954 31939 456121 342091 68418 45612 22044 16533 3307 2204 201957 201957 103108 77330 15467 10311 141494 141494 861 861 22 22 251404 201123 37711 12570 36800 27600 5520 3680 FOREIGN TRANSLATIONS & 862598 862598 KENYA OUTREACH 23403 23403 STAFF DEVELOPMENT 21195 15896 3179 2120 MISC. EXPENSES 14445 14445 11653 9647 2006 5034855 4100360 651771 282724 297969 354707 1732091 2160433 359210 383605 657033 594894 2605993 1513291 1160437 1092702 272833 402322 4479573 4988663 206461 411077 624898 594529 2840 0 834199 1005606 X 3267437 3218835 377937 764222 3645374 3983057 4479573 4988663 337683 0 X X 0 1 X 1 0 X 1526371 1721258 3619542 1717877 2923609 11508657 1526371 1721258 3619542 1717877 2923609 11508657 1132164 10376493 152692 166158 124532 141108 157365 741855 35700 306746 342446 12592958 16656226 0.82400 0.81820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: SPECIAL FR EVENT REVENUE - 2012 AMOUNT: $ 35,700. 2014 AMOUNT: $ 306,746. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 246710 246710 1320887 587494 733393 938175 825576 112599 100221 100221 0 1092702 DEPOSITS 231434 PRODUCT DEVELOPMENT COSTS 170888 402322 X 6448664 1076126 1076126 5372538 0 5372538 6110981 1076126 1076126 5034855 0 5034855 PART X, LINE 2: THE CONSOLIDATED FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED 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 JUNE 30, 2015, MESSENGER HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. MESSENGER INTERNATIONAL INC. IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 664,814. FUNDRAISING EXPENSE 411,312. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 664,814. FUNDRAISING EXPENSE 411,312. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 1846 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 426766 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANT TO RECIPIENTS IN REGION: RESCUE COMBAT HUMAN TRAFFICKING 336400 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 GRANT TO RECIPIENTS IN REGION: RESCUE ORPHANAGE SUPPORT 41656 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES:REACH INTERNATIONAL TV BROADCASTING 46040 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 184861 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 GRANT TO RECIPIENTS IN REGION: RESCUE REFUGEE SUPPORT 30095 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 135196 RUSSIA & THE NEWLY INDEPENDENT STATES - ARMENIA, AZERBIJAN, BELARUS, 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 25167 SOUTH ASIA - AFGHANISTAN, BANGLADESH, BHUTAN, INDIA, MALDIVES, NEPAL, 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 9420 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA, FASO, 0 0 PROGRAM SERVICE: REACH TRANSLATION, PRINTING, AND DISTRIBUTION OF RESOURCES 105317 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA, FASO, 0 0 GRANT TO RECIPIENTS IN REGION: RESCUE MISSIONARY AND ORPHANAGE SUPPORT 50805 0 0 0 0 0 0 1202860 190709 1393569 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, HUMAN TRAFFICKING OUTREACH 336400 CHECK EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, MISSIONARY SUPPORT 41656 WIRE TRANSFERS MIDDLE EAST AND NORTH AFRICA REFUGEE SUPPORT 30095 WIRE TRANSFERS SUB-SAHARAN AFRICA MISSIONARY SUPPORT 50805 WIRE TRANSFERS 4 0 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION REGULARLY MONITORS THE EXEMPT PURPOSE OF THE ORGANIZATION WHERE THE FUNDS ARE GRANTED. THIS IS DONE BY COMMUNICATION WITH KEY EMPLOYEES OF THE ORGANIZATION AS WELL AS REVIEWING WEBSITES. MESSENGER INTERNATIONAL REQUESTS THAT PICTURES AND OTHER APPLICABLE INFORMATION IS PROVIDED SO THE ORGANIZATION CAN MONITOR THE USE OF THE GRANT FUNDS. MESSENGER INTERNATIONAL ONLY GRANTS FUNDS TO ORGANIZATIONS WHICH IT KNOWS WELL DUE TO LONGSTANDING RELATIONSHIPS WITH GRANTEE ORGANIZATIONS. PART I, LINE 3: THE ORGANIZATION ACCOUNTS FOR FOREIGN EXPENDITURES BASED ON ACCRUAL ACCOUNTING, USING EXPENSE REPORTS, GRANT FEEDBACK, AND OTHER APPROPRIATE DOCUMENTATION. MESSENGER CUP 2014 1988221 1681475 306746 21248 244191 75712 7500 62661 1988221 1681475 306746 21248 244191 75712 7500 62661 411312 -104566 1 GOD TV 1730 M STREET NW WASHINGTON DC 20036 593359547 501(C)3 6000 GENERAL DONATION ISOM PO BOX 11909 SAN BERNARDINO CA 92423 330469882 501(C)3 6000 GENERAL DONATION THE DREAM CENTER PO BOX 26629 LOS ANGELES CA 90026 861001113 501(C)3 6000 GENERAL DONATION NOW HOPE 1028 COCOBOLO DRIVE SANTA ROSA BEACH FL 32459 201462045 501(C)3 6000 GENERAL DONATION BEAUTIFUL DREAM SOCIETY PO BOX 32554 OKLAHOMA CITY OK 73123 272574811 501(C)3 12666 RESCUE DONATION MOUNTAIN GATEWAY 965 HART LANE DRIPPING SPRINGS TX 78620 464715750 501(C)3 6600 MISSIONARY SUPPORT REFUGEE SUPPORT ORPHAN SUPPORT 6 0 PART I, LINE 2: THE ORGANIZATION REGULARLY MONITORS THE EXEMPT PURPOSE OF THE ORGANIZATION WHERE THE FUNDS ARE GRANTED. THIS IS DONE BY COMMUNICATION WITH KEY EMPLOYEES OF THE ORGANIZATION AS WELL AS REVIEWING WEBSITES. MESSENGER INTERNATIONAL REQUESTS THAT PICTURES AND OTHER APPLICABLE INFORMATION IS PROVIDED SO THE ORGANIZATION CAN MONITOR THE USE OF THE GRANT FUNDS. MESSENGER INTERNATIONAL ONLY GRANTS FUNDS TO ORGANIZATIONS WHICH IT KNOWS WELL DUE TO LONGSTANDING RELATIONSHIPS WITH GRANTEE ORGANIZATIONS. X X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 JOHN P BEVERE JR PRESIDENT - CEO 239148 0 25000 0 2470 0 7174 0 38032 0 311824 0 0 0 PART I, LINE 1A THE PRESIDENT AND VICE PRESIDENT PERIODICALLY FLY FIRST CLASS AND OFTEN USE UPGRADES TO DO SO. THIS IS BECAUSE OFFICERS FREQUENTLY SPEND HOURS ON A PLANE AND IMMEDIATELY BEGIN SERVING UPON ARRIVAL AT THEIR DESTINATION. SINCE THESE EXPENDITURES ARE FOR MINISTRY PURPOSES THEY ARE NOT TREATED AS TAXABLE COMPENSATION. AS LICENSED MINISTERS OF THE GOSPEL, THE PRESIDENT, VICE-PRESIDENT, AND COO RECEIVE MINISTER HOUSING ALLOWANCES WHICH ARE APPROPRIATELY EXCLUDED FROM TREATMENT AS TAXABLE COMPENSATION. THE PRESIDENT AND VICE PRESIDENT RECEIVE PERSONAL SERVICES THAT ARE INCLUDED IN THEIR TAXABLE COMPENSATION. PART I, LINE 3 THE ORGANIZATION USES COMPARABILITY DATA EACH YEAR TO DETERMINE COMPENSATION OF ALL OFFICERS AND KEY EMPLOYEES. THE INDEPENDENT BOARD OF DIRECTORS APPROVES AND DOCUMENTS THE COMPENSATION AND PROCESS RELYING ON THE COMPARABILITY DATA. THE ORGANIZATION FOLLOWS THE REBUTTABLE PRESUMPTION STANDARDS. THE SALARY COMPARABLES HAVE PREVIOUSLY BEEN REVIEWED BY OUTSIDE LEGAL COUNSEL. JOHN P BEVERE JR SEE THE FOLLOWING...FAMILY RELATIONSHIP WITH COO, MARKETING MANAGER, AND VP 266601 EMPLOYEE COMPENSATION FOR THE TAX YEAR IS REPORTED HERE, INCLUDING NOT ONLY SALARY AND WAGES, BUT ALSO BENEFITS SUCH AS RETIREMENT PLAN CONTRIBUTIONS, HEALTH INSURANCE AND OTHER PREMIUMS, AND A MINISTER'S HOUSING ALLOWANCE. 0 TEACH GLOBAL LLC SEE THE FOLLOWING...TEACH GLOBAL LLC IS OWNED BY JOHN P. BEVERE, JR 56315 ROYALTIES PAID FOR CURRICULUM AND BOOK SALES. TRANSACTIONS TOOK PLACE AT OR BELOW FAIR MARKET VALUE WITH INDEPENDENT BOARD APPROVAL. 0 LISA T BEVERE SEE THE FOLLOWING...FAMILY RELATIONSHIP WITH COO, MARKETING MANAGER AND CEO 99639 EMPLOYEE COMPENSATION FOR THE TAX YEAR IS REPORTED HERE, INCLUDING NOT ONLY SALARY AND WAGES, BUT ALSO BENEFITS SUCH AS RETIREMENT PLAN CONTRIBUTIONS, HEALTH INSURANCE AND OTHER PREMIUMS, AND A MINISTER'S HOUSING ALLOWANCE. 0 FLAG LLC SEE THE FOLLOWING...FLAG LLC IS OWNED BY LISA BEVERE 29926 ROYALTIES PAID FOR CURRICULUM AND BOOK SALES. TRANSACTIONS TOOK PLACE AT OR BELOW FAIR MARKET VALUE WITH INDEPENDENT BOARD APPROVAL. 0 ADDISON BEVERE SEE THE FOLLOWING...SON OF CEO AND VP 136646 EMPLOYEE COMPENSATION FOR THE TAX YEAR IS REPORTED HERE, INCLUDING NOT ONLY SALARY AND WAGES, BUT ALSO BENEFITS SUCH AS RETIREMENT PLAN CONTRIBUTIONS, HEALTH INSURANCE AND OTHER PREMIUMS, AND A MINISTER'S HOUSING ALLOWANCE. 0 AUSTIN BEVERE SEE THE FOLLOWING...FAMILY RELATIONSHIP WITH CEO, VP AND COO 51081 EMPLOYEE COMPENSATION FOR THE TAX YEAR IS REPORTED HERE, INCLUDING NOT ONLY SALARY AND WAGES, BUT ALSO BENEFITS SUCH AS RETIREMENT PLAN CONTRIBUTIONS, HEALTH INSURANCE AND OTHER PREMIUMS. 0 ARDEN BEVERE SEE THE FOLLOWING...FAMILY RELATIONSHIP WITH PRESIDENT, VP, AND COO, 24426 EMPLOYEE COMPENSATION FOR THE TAX YEAR IS REPORTED HERE, INCLUDING NOT ONLY SALARY AND WAGES, BUT ALSO BENEFITS SUCH AS RETIREMENT PLAN CONTRIBUTIONS, HEALTH INSURANCE AND OTHER PREMIUMS. 0 DARYL COLLINGS SEE THE FOLLOWING...FAMILY RELATIONSHIP WITH CONTROLLER 66116 EMPLOYEE COMPENSATION FOR THE TAX YEAR IS REPORTED HERE, INCLUDING NOT ONLY SALARY AND WAGES, BUT ALSO BENEFITS SUCH AS RETIREMENT PLAN CONTRIBUTIONS, HEALTH INSURANCE AND OTHER PREMIUMS. 0 X 23 23461 FAIR MARKET VALUE X BASEBALL AWARDS 7 7666 FAIR MARKET VALUE X GOLF EQUIPMENT 3 7470 FAIR MARKET VALUE X SOFTWARE PACKAGES 1 4980 FAIR MARKET VALUE X HOTEL GIFT PACKAGES 1 4200 FAIR MARKET VALUE 0 0 0 FORM 990, PART I, LINE 1 MESSENGER INTERNATIONAL EXISTS TO HELP INDIVIDUALS, FAMILIES, CHURCHES, AND NATIONS REALIZE AND EXPERIENCE THE TRANSFORMING POWER OF GOD'S WORD. THIS REALIZATION WILL RESULT IN LIVES EMPOWERED, COMMUNITIES TRANSFORMED, AND A DYNAMIC RESPONSE TO THE INJUSTICES PLAGUING OUR WORLD. FORM 990, PART III, LINE 1 ORGANIZATION'S MISSION: MESSENGER INTERNATIONAL EXISTS TO HELP INDIVIDUALS, FAMILIES, CHURCHES, AND NATIONS REALIZE AND EXPERIENCE THE TRANSFORMING POWER OF GOD'S WORD. THIS REALIZATION WILL RESULT IN LIVES EMPOWERED, COMMUNITIES TRANSFORMED, AND A DYNAMIC RESPONSE TO THE INJUSTICES PLAGUING OUR WORLD. FORM 990, PART VI, SECTION A, LINE 2 THE PRESIDENT/CEO, JOHN P. BEVERE JR, AND THE VICE PRESIDENT, LISA BEVERE, ARE HUSBAND AND WIFE. ADDISON BEVERE, COO, IS THE SON OF JOHN AND LISA BEVERE. BOARD MEMBERS DENNIS ROUSE AND COLLEEN ROUSE ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM AND REVIEWED BY THE CONTROLLER AND COO. THE ORGANIZATION THEN EMAILS A COPY OF THE 990 TO ALL BOARD MEMBERS PRIOR TO FILING THE RETURN WITH THE IRS. THE BOARD MEMBERS ARE ASKED TO REVIEW THE 990 AND RETURN WITH SUGGESTIONS OR CHANGES. THE 990 IS FILED ONE WEEK AFTER IT'S EMAILED TO THE BOARD MEMBERS, UNLESS THERE ARE CHANGES TO BE MADE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THE CONFLICT OF INTEREST POLICY TO BE SIGNED YEARLY AND THAT CONFLICTS ARE PROPERLY DOCUMENTED AND APPROVED BY THE BOARD OF DIRECTORS. POTENTIAL CONFLICTS ARE NORMALLY IDENTIFIED BY THE CONTROLLER OR COO AND THEN BROUGHT TO THE INDEPENDENT MEMBERS OF THE BOARD FOR REVIEW AND APPROVAL. ANY PERSON WITH A CONFLICT RECUSES HIS OR HERSELF FROM THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA EACH YEAR TO DETERMINE COMPENSATION OF ALL OFFICERS. THE BOARD OF DIRECTORS APPROVES AND DOCUMENTS THE COMPENSATION AND PROCESS RELYING ON THE COMPARABILITY DATA. THE ORGANIZATION FOLLOWS THE REBUTTABLE PRESUMPTION STANDARDS. THE SALARY COMPARABLES HAVE PREVIOUSLY BEEN REVIEWED BY OUTSIDE LEGAL COUNSEL. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE ALSO ON WWW.MESSENGERINTERNATIONAL.ORG MESSENGER AIR LLC PO BOX 888 PALMER LAKE CO 80133 HOLD ASSETS CO 0 250095 MESSENGER INTERNATIONAL INC