2015-10-08T18:15:05-05:00 2015-06-30 363990892 Capin Crouse LLP 2435 Research Parkway Ste 200 Colorado Springs CO 80920 990 2014-07-01 362423707 Compassion International Incorporated COMP 7194877000 12290 Voyager Parkway Colorado Springs CO 809213668 Edward Anderson SR VP 7194877000 2015-10-08 David C Moja P00747006 7195286225 2014 2016-02-25 16:41:14Z Santiago H Mellado 12290 Voyager Parkway Colorado Springs CO 809213668 800269173 0 X www.compassion.com X 1956 IL Christian Child Development 10 9 1132 21257 0 -73167 712969008 765156592 0 0 2927391 3106872 398991 46274 716295390 768309738 478480221 513328156 0 0 122033719 137727074 397612 465508 83914290 109537628 124856337 710449180 776377075 5846210 -8067337 288996429 287472266 81803969 90400033 207192460 197072233 X In response to the Great Commission, Compassion International exists as an advocate for children, to release them from their spiritual, economic, social, and physical poverty and to enable them to become responsible and fulfilled Christian adults. 0 0 557348178 465625316 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 1,701,025 in 26 countriesContinues on Schedule O.Continuation of Core Programs -Compassion's Child Survival Program (CSP) is an early childhood 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 30,191 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 2411 in 20 countries. 46657743 45942635 Compassion deploys Complementary Interventions (CIV) in order to remove significant obstacles to holistic child development and improved effectiveness in its core programs of CSP, CDSP 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. 6528917 1760205 33271 Compassion International exists as an advocate for children in poverty. It strategically raises the awareness of the needs, neglect, nurture, and potential of children in poverty and inspires and mobilizes the Church to a greater involvement and effectiveness on their behalf. In developing nations where Compassion does not implement its holistic child development programs, Advocacy initiatives provide curriculum and training to churches and universities as well as convenes theological conferences on child development, and maintains a holistic child development website. In the developed world Compassion Advocacy mounts cause-based communications and provides resources to the Church to spur involvement on behalf of children. 24604278 USA 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 770,000 updated child packets with new pictures and information for sponsors. Additionally, sponsors and donors have access to a centralized communication center to obtain support and information regarding their sponsorship relationship. The center fielded approximately 415,000 phone calls and 97,000 emails in the year. Facts: Number of phone calls: 414,517. Number of emails: 97,158. Number of US packet updates: 772,704 24604278 635139116 1 1 0 0 0 0 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 0 0 0 0 1 X 391 0 1 1132 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 0 X 10 9 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 Robert Hawkins General Director 1.00 X 0 0 0 Francisco Batres General Director 1.00 X 0 0 0 Ronald C Mathieu General Director 1.00 X 0 0 0 Judy Golz Secretary 1.00 X 0 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 Paul R Ackerman - part year General Director 1.00 X 0 0 0 Mike Jeffs General Director 1.00 X 0 0 0 Santiago H Mellado President & CEO 40.00 X X 296044 0 41623 Edward Anderson Senior VP/CFO 40.00 X 246575 0 36595 Mark Yeadon Senior VP 40.00 X 215531 0 32644 Mark Hanlon Senior VP 40.00 X 218864 0 33815 Jeffrey Wood Senior VP - part year 40.00 X 279316 0 11173 Dan Brewster Advocacy Program Director 40.00 X 184815 0 19209 Stephen A Oakley Vice President - Legal 40.00 X 186056 0 35086 Scott Todd Senior VP 40.00 X 198527 0 37707 Cassandra Shepard Senior VP 40.00 X 187172 0 24434 Wesley K Stafford President Emeritus 20.00 X 132886 0 12856 2145786 0 285142 118 1 1 0 Deloitte Consulting LLP 4022 Sells Drive Heritage TN 37076 Consulting Services 14133798 Brewco Marketing Group 106 Brewer Dr Central City KY 42330 Marketing Services 2674952 Gloo LLC Central City KY Boulder CO 80302 Consulting Services 1750000 PSI Group 10110 I Street Omaha NE 68127 Mail presort Services 1675000 Tek Systems 7437 Race Road Hanover MD 21076 IT Contract Labor 1633697 37 X 241276 2506742 762408574 2420326 765156592 1757034 1757034 45006 45006 1319711 1331446 -11735 -11735 -11735 28875085 157879 27556259 126867 1318826 31012 1349838 1349838 2906715 2506742 2906715 0 38148 38148 0 Honorariums 900099 13003 13003 13003 768309738 33271 0 3119875 70000 70000 513258156 513258156 1158267 264006 591604 302657 89424 13414 49183 26827 100434688 48906828 24640156 26887704 9442277 4615180 2263096 2564001 19177450 9619893 5570132 3987425 7424968 3662870 1803515 1958583 1899722 1234452 583585 81685 175736 77486 98250 465508 465508 46292799 18848247 6758248 20686304 13328035 2009916 667615 10650504 24878851 11100659 8252528 5525664 6798418 2806662 1944503 2047253 5885976 4287836 1149433 448707 17734896 11576682 875776 5282438 6459318 2700295 2002666 1756357 182518 86534 73379 22605 International expansion 1220068 1220068 776377075 635139116 57323669 83914290 X 96692553 80259524 11697291 10851630 769566 1259059 5918750 5746968 152446613 63304419 74530952 89142194 97311685 98331628 79632 90696 1996000 1790567 288996429 287472266 34795496 41896112 45196307 46830052 328394 325997 1483772 1347872 81803969 90400033 X 89150040 91265524 109331820 96662942 8710600 9143767 207192460 197072233 288996429 287472266 X -8067337 -1589023 -463867 X 0 1 X 1 0 X 547401127 596083005 656893101 712969008 764890919 3278237160 184483 136556 107770 120980 83154 632943 547585610 596219561 657000871 713089988 764974073 3278870103 107730 129079 130685 174644 99312 641450 0 107730 129079 130685 174644 99312 641450 3278228653 1200483 2352766 2679685 3054550 3077444 12364928 1200483 2352766 2679685 3054550 3077444 12364928 7770 7900 23940 2919718 2959328 548786093 598580097 659688456 716168478 770971235 3294194359 0.99520 0.99640 0.00380 0.00340 X Part 1 Line 1 Reason for Public Charity Status Compassion International, Inc. is classified as an Association of Churches under Internal Revenue Code section 170(b)(1)(A)(i), previously the classification was a Publicly Supported Charity under IRC section 590(a)(2). Compassion voluntarily files Form 990 and Schedule A is filed as a public supported entity to disclose the public support. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 9802262 341433 612264 604904 10151055 8577678 311699 1480292 567407 9802262 7806615 330657 976851 506445 8607678 9274083 482734 129112 357935 1721379 7806615 7491531 1136640 1442617 341701 455004 9274083 0.90080 0.09920 0 0 11928683 11928683 79218914 25051983 54166931 29343536 15183479 14160057 31955480 23068957 8886523 89142194 Trust Obligations 808687 Gift Annunity Payable 469947 Revocable Trust Agreements 69238 1347872 766383494 -1589023 126646 -198194 -1660571 768044065 265673 265673 768309738 776503721 126646 126646 776377075 0 776377075 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 -198,194. Part XI, Line 4b - Other Adjustments: Refund of Contributions 265,673. 1 Central America and the Caribbean 0 0 Program Grants to Recipients 102785933 East Asia and the Pacific 0 0 Program Grants to Recipients 68541366 North America 0 0 Program Grants to Recipients 9892896 South America 0 0 Program Grants to Recipients 97083640 South Asia 0 0 Program Grants to Recipients 50299882 Sub-Saharan Africa 0 0 Program Grants to Recipients 184495439 Europe 0 0 Program Grants to Recipients 73000 Central America and the Caribbean 6 335 Program Services Christian Child Development 14088913 East Asia and the Pacific 4 313 Program Services Christian Child Development 7126770 North America 1 41 Program Services Christian Child Development 1582326 South America 5 253 Program Services Christian Child Development 11265900 South Asia 4 217 Program Services Christian Child Development 5307511 Sub-Saharan Africa 8 609 Program Services Christian Child Development 22638118 Middle East and North Africa 0 0 Program Grants to Recipients 69000 Russia and Neighboring States 0 0 Program Grants to Recipients 17000 6 335 22 1433 28 1768 527261069 48006625 575267694 Central America & the Caribbean Advocacy 38000 Wire Transfer Central America & the Caribbean Child Development 15909338 Wire Transfer Central America & the Caribbean Child Development 15350761 Wire Transfer Central America & the Caribbean Child Development 14911134 Wire Transfer Central America & the Caribbean Child Development 13302306 Wire Transfer Central America & the Caribbean Child Development 15743685 Wire Transfer Central America & the Caribbean Child Development 27480521 Wire Transfer Central America & the Caribbean Advocacy 14808 Wire Transfer Middle East and North Africa Advocacy 21000 Wire Transfer East Asia and the Pacific Child Development 32692324 Wire Transfer East Asia and the Pacific Advocacy 27000 Wire Transfer East Asia and the Pacific Child Development 24356088 Wire Transfer East Asia and the Pacific Child Development 10849251 Wire Transfer Europe Advocacy 30000 Wire Transfer North America Child Development 9892896 Wire Transfer South America Child Development 21651372 Wire Transfer South America Child Development 11254900 Wire Transfer South America Child Development 19582835 Wire Transfer South America Child Development 24505488 Wire Transfer South America Child Development 20069046 Wire Transfer South Asia Child Development 6359909 Wire Transfer South Asia Child Development 41235134 Wire Transfer South Asia Advocacy 36188 Wire Transfer South Asia Child Development 2668651 Wire Transfer Sub-Saharan Africa Child Development 17212353 Wire Transfer Sub-Saharan Africa Child Development 31351256 Wire Transfer 11790 Sub-Saharan Africa Child Development 16883900 Wire Transfer Sub-Saharan Africa Child Development 32396226 Wire Transfer Sub-Saharan Africa Child Development 23102640 Wire Transfer Sub-Saharan Africa Child Development 24458264 Wire Transfer Sub-Saharan Africa Child Development 8892004 Wire Transfer Sub-Saharan Africa Child Development 30159157 Wire Transfer Europe Advocacy 37000 Wire Transfer Sub-Saharan Africa - Angola, Advocacy 25000 Wire Transfer Middle East and North Africa Advocacy 48000 Wire Transfer South America Advocacy 20000 Wire Transfer East Asia and the Pacific Advocacy 20000 Wire Transfer East Asia and the Pacific Advocacy 561803 Wire Transfer Europe Advocacy 6000 Wire Transfer Central America & the Caribbean Advocacy 35380 Wire Transfer Russia and Neighboring States Advocacy 15000 Wire Transfer East Asia and the Pacific Advocacy 15900 Wire Transfer East Asia and the Pacific Advocacy 15000 Wire Transfer 18 12 0 0 0 0 0 0 Part I, Line 2: Grant funds are distributed monthly from Compassion corporate office to each Compassion field office 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. Field offices ensure compliance of the use of all grant funds with program standards. Field offices submit financial reports monthly to the corporate office. Internal audit standards require that 50%- 60% of partner churches are audited each year. All field offices undergo internal audits on a rotational basis and most are audited externally as well. Program Service funds are distributed monthly from corporate office to each field office located outside the United States. The field office manages these funds and the program services provided to the beneficiaries. Field offices submit financial reports monthly to the corporate office. All field offices undergo internal audits on a rotational basis and most are audited externally as well. 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 yearly. Part I, line 3: See description above 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 465508 -465508 465508 -465508 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 2929632 871105 2058527 824374 193192 991955 49006 Other Concert Tours 2483824 1635637 848187 4030 27 338450 505680 5413456 2506742 2906714 828404 193219 1330405 554686 2906714 0 Part II Lines 10 and 11 Compassion has taken a conservative position on the Fundraising Events Reporting. Schedule G, Part II only shows the direct expenses to the amount of revenue. The excess direct expenses have been reported as Fundraising Expenses on the Statement of Functional Expenses. This is the same position taken on the audited Financial Statements. If Schedule G was prepared according to the instructions, the full amount of direct expenses of $4,174,007 would be reported on line 10. Then Line 11 would report a loss of $1,267,293. 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 910 Calle Negocio Suite 300 San Clemente CA 92673 330901290 501(C)(3) 30000 Advocacy/Ministry Assistance Global Children's Forum 5054 Pleasant Valley Road Virginia Beach VA 23464 262223257 501(C)(3) 20000 Advocacy/Ministry Assistance 3 0 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 X 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Santiago H Mellado President & CEO 291154 0 1000 0 3890 0 25973 0 15650 0 337667 0 0 0 Edward Anderson Senior VP/CFO 245408 0 1000 0 167 0 24914 0 11681 0 283170 0 0 0 Mark Yeadon Senior VP 214229 0 1000 0 302 0 21925 0 10719 0 248175 0 0 0 Mark Hanlon Senior VP 211212 0 1000 0 6652 0 22134 0 11681 0 252679 0 0 0 Jeffrey Wood Senior VP - part year 67769 0 0 0 211547 0 7562 0 3611 0 290489 0 0 0 Dan Brewster Advocacy Program Director 73922 0 0 0 110893 0 9809 0 9400 0 204024 0 0 0 Stephen A Oakley Vice President - Legal 191096 0 1000 0 -6040 0 19436 0 15650 0 221142 0 0 0 Scott Todd Senior VP 199142 0 1000 0 -1615 0 20263 0 17444 0 236234 0 0 0 Cassandra Shepard Senior VP 187865 0 1000 0 -1693 0 19025 0 5409 0 211606 0 0 0 Wesley K Stafford President Emeritus 81168 0 50997 0 721 0 12856 0 0 0 145742 0 0 0 Part I, Line 1a Housing allowance is provided to expatriate employees. This is reported as taxable income to the employee on their Form W-2. 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. With Board approval, the CEO was accompanied by his spouse on three 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 full-time exempt employees are eligible for reimbursement of a health club membership or health equipment up to a maximum of $500. (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. Gross-up payments are also provided for rewards and recognition awards (awards are limited to $500). Part I, Line 4a Jeffrey Wood: Severance $218,535.10 Dan Brewster: Severance $ 93,390.60 Part II line 10 Wess Stafford was a part-time employee during 2014. X 155 1611042 Sales Price-FMV X Hardware & Software 1 797088 FMV X Water Filters 1 11790 FMV X Points for HP Hardware 1 406 FMV 0 1 1 Part I, Line 32b: During FY15, Compassion contracted with a third party to process and sell non-cash contributions. The third party received the goods, sold the items, and forwarded the proceeds to Compassion. Compassion received detail information on each donation and credited the donor's accounts accordingly. Overall Compassion International, Inc. is not required to file Form 990 because it is an Association of Churches described in the Internal Revenue Code section 170 (b)(1)(A)(i) and 6033(a)(3)(A)(i) but is doing so voluntarily. Schedule A is filed as a public supported entity to disclose the public support. Form 990 - Part I Summary Line 7a Total unrelated business revenue reported on 990T is $182,500. The Statement of Revenue Line 8a includes this revenue but the net revenue nets to zero which is what is reported on Line 7a Part I. 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. 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 Compassion earns on account balances. Form 990, Part XI, line 9: Change in value of split-interest agreements -198,194. Refund of contributions -265,673. Form 990 - Various Certain questions on the Form 990 may be left blank. This means the question is not applicable. Compassion Productions LLC 321 Billingsly CT Suite 17 Franklin TN 370676445 611741198 concert production TN 2906715 2497931 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