2015-08-25T16:55:38-05:00 2014-12-31 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2014-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Michael Wong CFO 9497526600 2015-08-25 1 David C Moja P00747006 7149619300 2014 2016-03-07 17:11:31Z David Curry PO Box 27001 Santa Ana CA 92799 18250354 0 X www.opendoorusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 7 7 51 46 0 0 13743672 17514961 41876 39518 41806 84436 48963 48019 13876317 17686934 6767226 9778461 0 0 3291070 3501383 237417 268982 1644440 3003115 3133052 13298828 16681878 577489 1005056 5926906 7578303 2211736 2869407 3715170 4708896 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 3832634 3832634 Christian Community DevelopmentFor almost 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 2014 more than $3.8 million was contributed towards the worldwide Christian Community Development program. In 2014 Open Doors International served more than 356,000 people (an increase of almost 100,000 people over 2013) 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. 3881209 3881209 Bible and Literature DistributionIn 2014 nearly $3.9 million was contributed towards Bible and Literature Distribution. Open Doors International delivered more than 3.1 million pieces of literature to countries around the world. That total is 800,000 more than in 2013. Of the total of 3.1 million, Middle Eastern countries received the most materials with over 1.3 million. The overall distribution total included Bibles, children's Bibles, study Bibles, New Testaments, religious literature, training materials and miscellaneous resources. 3514243 48000 79971 Public AwarenessIn 2014, Open Doors brought about public awareness in several ways, including: Having 56,000 people visit our online World Watch List. More than 47,000 churches, church leaders, and students were reached through public awareness material and programs. Approximately 22,000 people engaged in our advocacy efforts through petitions, letters to representatives, congressional briefings and letters to persecuted believers. A monthly average of 140 radio, print and television pieces featuring Open Doors , including USA Today, Fox News and Associated Press. 1964443 1964443 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 2014 more than $1.9 million was contributed towards worldwide leadership training programs of Open Doors International. In 2014 Open Doors trained 308,000 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. 187637 52174 AdvocacyAs a presence ministry, Open Doors has the privilege of sharing with persecuted Christians that they are not forgotten nor alone. In 2014 Open Doors advocacy staff traveled to Lebanon to meet with Syrian refugees and learn firsthand about their challenges. We then provided a briefing for Congressional staff on realities facing refugees in the region, documenting our findings from the trip. Open Doors also participated alongside other organizations in a campaign for the release of Meriam Ibrahim, a Sudanese Christian woman who was sentenced to death for her faith. Meriam was released in the summer of 2014. 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. 2152080 2016617 13380166 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 9 0 1 51 1 0 0 0 0 0 1 1 0 0 0 1 0 X 7 7 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 Roger Spoelman 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 Margaret Bailey Director 1.00 X 0 0 0 Caryn Ryan Director 1.00 X 0 0 0 Colin Stewart Director 1.00 X 0 0 0 Nathaniel Spoelman Director 1.00 X 0 0 0 Junine Schoen Treasurer/CFO 40.00 X 128309 0 41302 David Curry President/CEO 40.00 X 90013 0 105277 218322 0 146579 1 0 1 0 Dunham Company 2400 Dallas Parkway Suite 400 Plano TX 75093 Consulting 282803 Masterworks 19642 Powder Hill Pl NE Poulsbo WA 98370 Consulting 204673 2 1753 17513208 223553 17514961 Program Rental Income 531120 38339 38339 Other Income 900099 1179 1179 39518 67590 67590 7566 7566 561485 4282 547954 967 13531 3315 16846 16846 53458 14499 38959 38959 Other Income 900099 1494 1494 1494 17686934 79971 0 92002 3990215 3990215 5788246 5788246 364900 188661 176239 2246999 1326602 662224 258173 141620 82693 44786 14141 519311 270349 205636 43326 228553 107245 101323 19985 35562 12637 22112 813 3160 141 2892 127 43719 1312 42407 5758 5758 268982 268982 30 30 320728 308522 8662 3544 308577 279508 9805 19264 475641 208792 222406 44443 115521 68526 44327 2668 40 40 98862 79042 16883 2937 425165 360471 44661 20033 39948 36504 1841 1603 2047 1372 675 184073 139820 39215 5038 44999 36440 7210 1349 Fundraising - other 967041 32550 934491 Radio Announcements 46602 46602 Premiums 12621 8118 2501 2002 Donor/Volunteer Appreci 2958 1437 1521 16681878 13380166 1657272 1644440 X 2190512 1822104 137907 230501 1360480 2350585 1137002 1270095 143834 109676 17558 36631 332022 281409 2936009 1733969 1136626 1202040 1522387 2056136 276997 271731 5926906 7578303 288948 356907 653155 1308000 1269633 1204500 2211736 2869407 X 3124684 4246139 590486 462757 3715170 4708896 5926906 7578303 X 1005056 44518 14625 -70473 X X 0 1 X 1 0 X 13139477 13504493 14604276 13743672 17519836 72511754 13139477 13504493 14604276 13743672 17519836 72511754 4416906 68094848 91669 50937 39573 66615 75156 323950 1093 954 1508 1031 1495 6081 72841785 562691 0.93480 0.92970 X Schedule A, Part II, Line 10, Explanation of Other Income: OTHER REVENUE - 2010 Amount: $ 1,093. 2011 Amount: $ 954. 2012 Amount: $ 1,508. 2013 Amount: $ 1,031. 2014 Amount: $ 1,495. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 1 200 0 1 5558 0 0 5758 0 Part II-B, Line 1: While Open Doors is active on Capitol Hill, our direct lobbying activities in regards to legislation are very minimal. Open Doors advocacy staff meet periodically with Congressional staff to encourage increased attention to religious freedom issues. In 2014 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 512201 341468 1007813 406304 601509 1052645 815464 237181 21882 21882 1202040 Due to gift annuitant beneficiaries 1049236 Due to trust beneficiaries 123752 Lease obligations 31512 1204500 X 17690103 44518 14625 -70473 -11330 17701433 -14499 -14499 17686934 16696377 14499 14499 16681878 0 16681878 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, 2014 and 2013, 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 -70,473. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -14,499. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 14,499. 1 North America - Canada and Mexico, but but not the United States 0 0 Grants to Recipients Located in Region 317 South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, 0 0 Grants to Recipients Located in Region 17768 East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Grants to Recipients Located in Region 268585 South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, 0 0 Grants to Recipients Located in Region 372651 Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, 0 0 Grants to Recipients Located in Region 425691 Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, 0 0 Grants to Recipients Located in Region 3734632 Russia & the Newly Independent States - Armenia, Azerbijan, Belarus, 0 0 Grants to Recipients Located in Region 968602 0 0 0 0 0 0 5788246 0 5788246 North America - Canada and Mexico, but but not the United States Field Projects 317 Wire Transfer South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador, Field Projects 17768 Wire Transfer East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, Field Projects 268585 Wire Transfer South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal, Field Projects 372651 Wire Transfer Sub-Saharan Africa - Angola, Benin, Botswana, Burkina, Faso, Field Projects 425691 Wire Transfer Middle East and North Africa - Algeria, Bahrain, Djibouti, Egypt, Field Projects 3734632 Wire Transfer Russia & the Newly Independent States - Armenia, Azerbijan, Belarus, Field Projects 968602 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 Dunham & Company 2400 Dallas Parkway Suite 400 Plano TX 75093 Consulting/Direct Mail 0 4192159 142404 4049755 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting/Direct Mail 0 1496709 103605 1393104 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/ Direct Mail 0 21754 22973 -1219 5710622 268982 5441640 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 $1,105,867 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) 3942215 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 Christian Motorcyclists Association PO Box 9 Hatfield AR 71945 751645187 501(c)(3) 18000 Grant for projection equipment used by this ministry partner to promote the work of Open Doors 3 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 Junine Schoen Treasurer/CFO 120535 0 0 0 7774 0 14421 0 26880 0 169610 0 0 0 David Curry President/CEO 87132 0 0 0 2881 0 11396 0 93880 0 195289 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 1 882 Via Cars4Causes X 24 193232 FMV X Gold Coins 2 24717 FMV X Diamond Ring 1 3700 Appraisal X Food 1 1022 Cost 0 0 1 1 Part I, Column (b): Number of contributions received. Part I, Line 32b: Cars for Causes is a company used to process auto donations, if any. 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 The CEO's compensation is determined annually by the independent Board and documented in the Board minutes. The Board uses salary surveys as part of their determination process. The 2014 compensation of other officers and key employees was approved by the Board via unanimous written consent and then documented in the Board minutes. The Board used salary surveys as part of their determination process. 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 -70,473. 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.