2018-11-01T21:53:50-05:00 2017-12-31 363990892 Capin Crouse LLP 3050 Saturn Street Suite 104 Brea CA 92821 990 2017-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Michael Wong CFO 9497526600 2018-11-01 1 Francis K Brown II P00465640 7145770988 139.146.132.42 2018-11-01 20:53:39 MD P BF93FC0A67FBF0B7D490197ABD3FAC3E8C9539E9 61396D40C6ADA0A1E3BD27D69DEA7F7E124E5E5C 2017 2018-06-14 16:35:46Z David Curry PO Box 27001 Santa Ana CA 92799 23942835 0 X www.opendoorsusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 11 10 60 194 0 0 20638142 23466590 44702 36689 47911 143350 1849 30745 20732604 23677374 10848716 11677590 0 0 4321418 4696052 608108 1187261 4020819 5040117 5931263 20818359 23492166 -85755 185208 8127265 8646685 2597721 2936151 5529544 5710534 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 5120354 20000 46277 Public AwarenessIn 2017, over $5.1 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 40,000 people engaged in our advocacy efforts through petitions, letters to representatives, congressional briefings and letters to persecuted believers. In addition, a monthly average of 163 radio, print and television pieces featured Open Doors, including USA Today, Fox News, and CNN. 4114305 4114305 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 2017, more than $4.1 million was contributed towards the worldwide Christian Community Development programs of Open Doors International. Open Doors International served more than 854,000 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. 3718308 3718308 Bible and Literature Distribution:In 2017, over $3.7 million was contributed towards Bible and Literature Distribution programs of Open Doors International. Open Doors International delivered more than 2.5 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. 3482433 3482433 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 2017, more than $3.4 million was contributed towards worldwide leadership and training programs of Open Doors International.Open Doors trained 533,000 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. 724106 342544 Advocacy (2017)As a presence ministry, Open Doors has the privilege of advocating for persecuted Christians and showing that they are not forgotten or alone. While Open Doors USA is active on Capitol Hill, our direct lobbying activities in regard to legislation are very minimal. In 2017 ODUSA Advocacy staff met with the State Department's Office for International Religious Freedom, as well as Congressional offices, and shared about the persecution faced by believers in other countries. Throughout the year, public online advocacy campaigns launched by Open Doors USA drew attention to specific cases. Throughout the year Open Doors advocacy staff collaborated regularly with other organizations and met with Congressional offices, updating them on issues of religious freedom. We also produced email newsletters, reaching out to a broad audience on the situation facing persecuted Christians around the globe. 4206539 3824977 17159506 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 18 0 1 60 1 0 0 0 0 0 1 1 0 0 0 0 X 11 10 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 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 75273 0 172300 Caryn Ryan Director 1.00 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 Michael Wong Treasurer/CFO 40.00 X 171008 0 43912 Tim Muret Chief Communications Officer 40.00 X 184953 0 40209 Katie Oakes Sr. Director of Direct Response 40.00 X 117734 0 11360 Grant Deardorff VP of Mobilization 40.00 X 110431 0 28319 Brian Orme Sr. Director of Content 40.00 X 105425 0 19713 764824 0 315813 5 0 1 0 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting 1150598 Merkle Response 100 Jamison Court Hagerstown MD 21740 Donation Processor 152586 DeMoss 3343 Peachtree Rd NE Ste 1000 Atlanta GA 30326 Public Relations 140625 Westfall Group Inc 75 Fourteenth St NE Ste 3050 Atlanta GA 30309 Planning for 2018 event 123000 Five Q PO Box 346 Atlantic GA 50022 Website Support 102341 5 2631 23463959 125234 23466590 Program Rental Income 531120 36689 36689 36689 82289 82289 3473 3473 315365 254304 61061 61061 61061 20745 11157 9588 9588 Other Income 900099 17684 17684 17684 23677374 46277 0 164507 2085184 2085184 9592406 9592406 690206 377858 246805 65543 2917145 1847443 723023 346679 165118 99496 46740 18882 696272 382364 243464 70444 227311 131045 68998 27268 751 23 728 51225 1537 49688 1187261 1187261 86 86 1151395 749822 321021 80552 672010 593476 28368 50166 685278 339310 295133 50835 298109 159775 119647 18687 68574 54667 11480 2427 629249 474949 105827 48473 46487 38299 4625 3563 325 218 107 171417 130666 32876 7875 51007 37548 12081 1378 Fundraising - other 2031922 2031922 Premiums 48420 40415 109 7896 Radio Announcements 14500 14500 Donor/Volunteer Appreci 10508 8505 1035 968 23492166 17159506 2311841 4020819 X 3127170 2608977 146079 372114 1914739 2312558 671790 142770 212039 612400 19010 24898 423219 460627 2980391 2021946 1057703 958445 3617164 3907235 211601 227752 8127265 8646685 376500 347721 771563 1072773 1449658 1515657 2597721 2936151 X 5233448 5043815 296096 666719 5529544 5710534 8127265 8646685 X 185208 79261 -83479 X X 0 1 X 1 0 X 13743672 17514961 20769607 20638142 23466590 96132972 13743672 17514961 20769607 20638142 23466590 96132972 5142700 90990272 66615 75156 67550 70137 85762 365220 1031 1495 6254 17684 26464 96524656 439463 0.94270 0.92790 X Schedule A, Part II, Line 10, Explanation of Other Income: OTHER REVENUE - 2013 Amount: $ 1,031. 2014 Amount: $ 1,495. 2015 Amount: $ 6,254. 2017 Amount: $ 17,684. 0 1 1 0 1 4900 0 1 5500 0 0 10400 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. In 2017, Open Doors USA Advocacy staff met with officials at the US State Department, with the Administration, and with Congressional offices, and shared about the persecution faced by believers in countries around the world. Throughout the year, public online advocacy campaigns launched by Open Doors USA raised crucial awareness of this issue. We also produced email newsletters, reaching out to Congressional offices on the situation facing persecuted Christians around the globe. 1912354 1161359 750995 459455 414933 44522 608582 445654 162928 958445 Due to gift annuitant beneficiaries 1418126 Due to trust beneficiaries 93671 Lease obligations 3860 1515657 23691913 79261 7600 -83479 3382 23688531 -11157 -11157 23677374 23510923 7600 11157 18757 23492166 0 23492166 Part XI, Line 2d - Other Adjustments: Change in value of split interest agreements -83,479. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -11,157. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 11,157. 1 South America 0 0 Grants to Recipients Located in Region 32173 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 1131553 South Asia 0 0 Grants to Recipients Located in Region 689815 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 1466646 Middle East and North Africa 0 0 Grants to Recipients Located in Region 5046202 Russia & Neighboring States 0 0 Grants to Recipients Located in Region 1226017 0 0 0 0 0 0 9592406 0 9592406 South America Field Projects 32173 Wire Transfer East Asia and the Pacific Field Projects 1131553 Wire Transfer South Asia Field Projects 689815 Wire Transfer Sub-Saharan Africa Field Projects 1466646 Wire Transfer Middle East and North Africa Field Projects 5046202 Wire Transfer Russia & Neighboring States Field Projects 1226017 Wire Transfer 1 0 0 0 0 0 0 0 Part I, Line 2: All of Open Doors USA's (ODUSA) grants are to Open Doors International (ODI). Therefore the applicable 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. The accrual method of accounting is used. Schedule F, Part II, Line 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 1 Masterworks 19462 Powder Hill Pl NE Poulsbo WA 98370 Consulting/Direct Mail 0 9691890 965538 8726352 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/Direct Mail 0 150842 52663 98179 Synergy DMS LLC 480 West Tuscarawas Ave Suite 307 Barberton OH 44203 Consulting for mid-level donor cultivation 0 0 46060 -46060 Westfall Group Inc 75 Fourteenth St NE Ste 3050 Atlanta GA 30309 Consulting for major event 0 0 123000 -123000 9842732 1187261 8655471 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 $1,241,055 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) 2065184 Grants for various Open Doors projects. Christian Motorcyclists Association PO Box 9 Hatfield AR 71945 751645187 501(c)(3) 20000 Grant for ministry partner. 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 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 59913 0 15000 0 360 0 11910 0 161241 0 248424 0 0 0 Michael Wong Treasurer/CFO 165292 0 5000 0 716 0 11637 0 33125 0 215770 0 0 0 Tim Muret Chief Communications Officer 173750 0 10000 0 1203 0 13900 0 27159 0 226012 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 26 125234 FMV 0 0 1 0 Part I, Column (b): The number of contributions reported is the number of contributions made, not the number of items contributed. 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 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 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 XI, line 9: Change in value - split interest agreements -83,479. 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.