2020-10-30T11:50:38-05:00 2019-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2019-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Michael Wong CFO 9497526600 2020-10-30 1 Ashley Peabody P01385870 7145770988 139.146.132.42 2020-10-30 12:50:29 US P 2868439BE3924EEDB757601C78AE42CAA5254E15 6A08A34D485D602227C1AC49D8E4125B4DCED67B 2019 2021-01-29 14:40:06Z David Curry PO Box 27001 Santa Ana CA 92799 27435729 0 X www.opendoorsusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 9 8 55 76 0 0 26489822 26230164 36689 48202 48929 200329 32337 45764 26607777 26524459 12100988 11258457 0 0 6152790 6499761 1206203 819862 3677809 7353215 8743586 26813196 27321666 -205419 -797207 8451607 9864508 3155448 5309441 5296159 4555067 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 8861647 26500 61936 Public Awareness: In 2019, over $8.8 million was contributed to public awareness and local ministry through events like the International Day of Prayer for the Persecuted Church, our World Watch List Press Conference, webinars, and our media and advocacy efforts. More than 11,000 people engaged in our advocacy efforts through petitions, letters to representatives, congressional briefings, and letters to persecuted believers. In addition, a monthly average of 50 radio, print, and television pieces featured Open Doors, including USA Today, Fox News, and CNN. 4628761 4628760 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 2019, $4.6 million was contributed towards worldwide leadership and training programs of Open Doors International. Open Doors trained 3.8 million people through discipleship, mentoring, persecution preparedness training, trauma counseling, and more. 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 in the face of suffering and persecution. 3409882 3409882 Christian Community Development:For more than 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 2019, more than $3.4 million was contributed towards the worldwide Christian Community Development programs of Open Doors International. Open Doors International served more than 718,000 people through community development projects, such as sponsoring literacy courses, vocational/job training, prison ministry, medical/healthcare, church restoration, school support, community building aid, safe houses, food supplies, helping widows, emergency assistance and support to persecuted families in 2019. 2713557 2713557 Bible and Literature Distribution:In 2019, over $2.7 million was contributed towards Bible and Literature Distribution programs of Open Doors International. Open Doors International delivered more than 1.8 million pieces of literature including Bibles, children's Bibles, study Bibles, New Testaments, religious literature, training materials, Sunday school materials, and other resources to Christians in countries around the world. 853888 479758 Advocacy (2019)In 2019, Open Doors USA focused its advocacy efforts on raising awareness of the many challenges to religious freedom faced by Christian communities around the world with key decision-makers in Washington D.C. This included meetings with the Vice President and facilitating the visit of a persecuted Christian from Nigeria with the President of the United States. Throughout the year, we met with U.S. State Department, USAID, and Congressional staff and principals to provide insight into addressing challenges to international religious freedom. Dr. David Curry, CEO of Open Doors USA, testified before the House Foreign Affairs Committee on major concerns for the global Christian community, and at key moments we provided information on the persecution of Christians in Northeast Syria, India, and China, to policymakers. Our advocacy efforts also included regular articles in Presence magazine, e-mail updates, and blog articles, as well as letters or Op-Ed's published by the Houston Chronicle and the Wall Street Journal. 3567445 3193315 20467735 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 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 13 0 1 55 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 8 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 X David Curry President/CEO 40.00 X X 129150 0 176950 Tim Muret Chief Communications Officer 40.00 X 198402 0 47242 Michael Wong Treasurer/CFO 40.00 X 96391 0 132274 Jeff Taylor Chief of Staff 40.00 X 153173 0 34868 Brian Orme Sr. Director of Content 40.00 X 139778 0 37634 Jesse Teasley Sr. Director of IT 40.00 X 137600 0 38042 Sasha Tyan Director FP&A 40.00 X 132203 0 19242 Jonathan Huang Creative Director 40.00 X 134929 0 9420 Sally Rae Secretary / Executive Assistant 40.00 X 65148 0 38239 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 (part year) 1.00 X X 0 0 0 Nathaniel Spoelman Director 1.00 X 0 0 0 Roger Spoelman Director 1.00 X 0 0 0 Bruce Dingman Director 1.00 X 0 0 0 Tim Kachuriak Director 1.00 X 0 0 0 Daisy Szabo Director 1.00 X 0 0 0 Francesca Fajinmi Director 1.00 X 0 0 0 1186774 0 533911 11 0 1 0 Masterworks 19462 Powder Hill PL NE Polsbo WA 98370 Fundraising consultant 760840 Merkle Response 100 Jamison Court Haggerstown MD 21740 Donation Processor 164948 Westfall GroupInc 75 Fourteenth St NE Suite 3050 Atlanta GA 30309 2019 event/planning for 2020 140000 Jennifer Crane 26619 Woodland Way S Kent WA 98030 CRM implementation 102160 4 23622 26206542 432803 26230164 Program Rental Income 531120 48202 48202 48202 86152 86152 1021215 901 906293 1646 114922 -745 114177 114177 17065 3331 13734 13734 32030 32030 32030 26524459 61936 0 232359 3211702 3211702 8046755 8046755 886553 516953 279247 90353 4069087 2435830 1185709 447548 253993 148495 75067 30431 928892 486966 346933 94993 361236 182010 140492 38734 90152 2710 87442 69236 2077 67159 819862 819862 56 56 1850816 1569975 195753 85088 3277766 1898274 20168 1359324 1213313 490409 351262 371642 642296 289795 230572 121929 1352 1352 72495 57360 12700 2435 731528 580126 98680 52722 271553 213873 20290 37390 357 239 118 224496 157838 43813 22845 93973 76069 14971 2933 Fundraising - other 83501 83501 Donor/Volunteer Appreci 66424 60138 4754 1532 Premiums 47252 31769 936 14547 Radio Announcements 7020 7020 27321666 20467735 3176122 3677809 X 5214102 4565636 227169 421297 1939846 2037926 606170 1463542 30989 34360 19147 12188 715817 785915 3590121 2025009 1020721 1565112 3874867 3965465 244050 0 8451607 9864508 677105 980972 908000 2799435 1570343 1529034 3155448 5309441 X 5227616 4486529 68543 68538 5296159 4555067 8451607 9864508 X -797207 113201 -57086 X X 0 1 X 1 0 X 20769607 20638142 23466590 26489822 26230164 117594325 20769607 20638142 23466590 26489822 26230164 117594325 5388885 112205440 67550 70137 85762 89755 86152 399356 6254 17684 23403 32030 79371 118073052 348110 0.95030 0.93080 X Schedule A, Part II, Line 10, Explanation of Other Income: Other Revenue - 2015 Amount: $ 6,254. 2017 Amount: $ 17,684. 2018 Amount: $ 23,403. 2019 Amount: $ 32,030. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 1986 0 0 1986 0 Part II-B, Line 1: In 2019, Open Doors USA's engagement on legislation continued to be minimal, representing no more than 10% of one staff members total output. Efforts to this end were entirely focused on assisting policymakers as they negotiated the reauthorization of the U.S. Commission on International Religious Freedom. 1915387 1333760 581627 513876 327490 186386 1160858 363759 797099 1565112 Due to gift annuitant beneficiaries 1448398 Due to trust beneficiaries 78637 Lease obligations 1999 1529034 26585555 113201 1650 -57086 57765 26527790 -3331 -3331 26524459 27326647 1650 3331 4981 27321666 0 27321666 Part XI, Line 2d - Other Adjustments: Change in value of split interest agreements -57,086. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -3,331. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 3,331. 1 North America 0 0 Grants to Recipients Located in Region 25237 South America 0 0 Grants to Recipients Located in Region 25407 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 1902940 South Asia 0 0 Grants to Recipients Located in Region 838658 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 1058818 Middle East and North Africa 0 0 Grants to Recipients Located in Region 3408137 Russia & Neighboring States 0 0 Grants to Recipients Located in Region 787559 Middle East & North Africa 0 0 Program Services Travel 42410 East Asia and the Pacific 0 0 Program Services Travel 39434 Russia & Neighboring States 0 0 Program Services Travel 6914 South Asia 0 0 Program Services Travel 36882 South America 0 0 Program Services Travel 2003 Sub-Saharan Africa 0 0 Program Services Travel 2953 North America 0 0 Program service Travel 1076 0 0 0 0 0 0 8089166 89262 8178428 North America Field Projects 25237 Wire Transfer South America Field Projects 25407 Wire Transfer East Asia and the Pacific Field Projects 1902940 Wire Transfer South Asia Field Projects 838658 Wire Transfer Sub-Saharan Africa Field Projects 1058818 Wire Transfer Middle East and North Africa Field Projects 3408137 Wire Transfer Russia & Neighboring States Field Projects 787559 Wire Transfer 1 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 Granting Opportunities (GO) System to allocate Grants according to Donor Restrictions toward specific ODI Program categories and specific field projects. ODI provides periodic reporting to ODUSA showing how grants funds were spent. ODI maintains receipts and invoices as part of their records. 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. The accrual method of accounting is used. Part III Accounting Method: Part II, Lines 2 and 3 The grant amounts reported were granted by ODUSA to one organization to be used by the grantee organization's projects in the regions listed. X X X X X X 1 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting/Direct Mail 0 10229975 760821 9469154 Westfall Group Inc 75 Fourteenth St NE Ste 3050 Atlanta GA 30309 Consulting for major donor event in 2019/20 0 979154 27549 951605 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/Direct Mail 0 71056 31492 39564 11280185 819862 10460323 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, Part I, column (v) and on Form 990, Page 10, Part IX, line 11e do not include $1,031,734 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) 3185202 Grants for various Open Doors projects. Christian Motorcyclists Association PO Box 9 Hatfield AR 71945 751645187 501(c)(3) 26500 General purpose grant 2 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 Granting Opportunities (GO) System to allocate Grants according to Donor Restrictions toward specific ODI Programs categories and specific field projects. ODI provides periodic reporting to ODUSA showing how grants funds were spent. ODI maintains receipts and invoices as part of their records. 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 99740 0 25000 0 4410 0 14100 0 163645 0 306895 0 0 0 Tim Muret Chief Communications Officer 187500 0 10000 0 902 0 15000 0 33037 0 246439 0 0 0 Michael Wong Treasurer/CFO 87825 0 8000 0 566 0 33500 0 99569 0 229460 0 0 0 Jeff Taylor Chief of Staff 150000 0 1000 0 2173 0 6750 0 28820 0 188743 0 0 0 Brian Orme Sr. Director of Content 137025 0 2000 0 753 0 9872 0 28529 0 178179 0 0 0 Jesse Teasley Sr. Director of IT 129000 0 8000 0 600 0 7740 0 31127 0 176467 0 0 0 Sasha Tyan Director FP&A 129625 0 2000 0 578 0 5238 0 14761 0 152202 0 0 0 Part I, Line 1a Travel for companions - As permitted by the Board, and included as taxable compensation, the CEO may take 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 - Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. The CEO and CFO met the qualifications for and received a ministerial housing allowance during the tax year. X 38 432803 FMV 0 0 1 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Section A, line 2 Roger Spoelman and Nathaniel Spoelman have a family relationship. Form 990, Part VI, Section B, line 11b Form 990 was prepared by an independent CPA and a copy of the 990 is given to the Finance Committee of the Board for detail 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, board members, and officers are presented with the conflict of interest policy and must disclose any interests or relations that could conflict with the interests of the organization via a signed disclosure. The full board reviews and approves all conflicts of interest and related party transactions. The Board Chair and CEO is notified if an officer, director, or key employee discloses a conflict of interest. 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 Line 15a: Determination of executive compensation is at the sole discretion of the Board of directors. The Chair and CEO Compensation Sub-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 establishing compensation ranges 3) Establishing the overall compensation of the CEO; 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. Records supporting compensation decisions for officers are maintained by the organization's Human Resources department. Line 15b: To determine compensation for other officers, comparability surveys and performance reviews are provided to the CEO. The CEO briefs the Chairman of the Board of the review and process. Compensation recommendations are reviewed by HR for reasonableness. Records supporting compensation decisions for all staff members, including other officers, are maintained by the organization's Human Resources department. Form 990, Part VI, Section C, line 19 The financial statements, governing documents, and conflict of interest policy are available upon request. Form 990, Part VII, Section A, Line 1a Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C. Form 990, Part XI, line 9: Change in value - split interest agreements -57,086. 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.