2017-10-17T11:21:18-05:00 2017-06-30 363990892 Capin Crouse LLP 972 Emerson Parkway Ste A Greenwood IN 46143 990 2016-07-01 362423707 Compassion International Incorporated COMP 7194877000 12290 Voyager Parkway Colorado Springs CO 809213668 Edward Anderson SR. V.P. 7194877000 2017-10-17 1 David C Moja P00747006 3178852620 173.240.105.108 2017-10-17 10:21:08 MD P 528E9318CABABA687353EC2F276B1D1DF5796A35 E54AD8BFF81CE6B9B854E89676196A13475BBE7B 2016 2021-01-29 14:40:06Z Santiago H Mellado 12290 Voyager Parkway Colorado Springs CO 809213668 863109795 0 X www.compassion.com X 1956 IL Releasing children from poverty in Jesus' name. 11 10 1181 49545 137856 -124608 798345212 819523349 0 0 1427928 3220985 396792 689778 800169932 823434112 536619894 543514070 0 0 129710916 143276228 440132 380201 89374451 120264481 129756815 787035423 816927314 13134509 6506798 301690388 296431156 88629763 82906012 213060625 213525144 X Compassion exists to release children from poverty in Jesus' name. Compassion serves all children, regardless of religion, race, ethnicity, or gender. 0 1 630400494 543486070 Child Development Programs - Compassion is a child advocacy ministry that works to release children from their economic, social, physical and spiritual poverty. Compassion's core focus is holistic child development through sponsorship. Child development is a lifetime investment. It changes as a child's needs change. It is personal, individualized and relational work that is tailored to the age, gender, health, culture and family situation of each child we serve. Through our child development programs, Child Survival, Child Sponsorship, Youth Development and Complementary Interventions, Compassion equips children with the skills they need to overcome poverty and lead successful, fulfilling lives.Compassion's Child Sponsorship Program (CDSP) pairs compassionate people with children suffering from poverty in the developing world. Through monthly financial support, prayer and letter writing, sponsors invest directly in the lives of children living in extreme poverty. The children attend church-based child development centers where they receive nurturing care and protection, as well as life-changing opportunities that would otherwise be out of their reach. All Compassion-sponsored children have the opportunity to develop their potential and be released from the generational cycle of poverty. CDSP beneficiaries total 1,869,476 in 25 countries.Compassion's Child Survival Program (CSP) is an early childhood initiative that focuses on promoting development and survival of the most vulnerable babies, while also providing education and support for mothers and/or primary caregivers. The Survival program is implemented through four strategies: home-based care, group-based learning centers, advocacy, and church-based child development centers. CSP Mother-child beneficiaries total 8,362 in 25 countries Compassion's Youth Development Program (YDP) equips youth ages 12 and older with customized training and educational paths according to their own unique potential, talents and purpose. Through the provision of the Youth Development Program, students may receive assistance with formal education needs, non-formal education opportunities and income generation training.Compassion deploys Complementary Interventions (CIV) in order to remove significant obstacles to holistic child development and improved effectiveness in its programs of CSP, CDSP and YDP. 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. 29234468 28000 Sponsor Donor Ministry The 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 words of hope and encouragement through personal letters and notes that remind children of their full potential and help them to defeat poverty and pursue their dreams. Compassion processed over 4.8 million letters between sponsors and their children in the past year. Additionally, sponsors and donors have access to a centralized communication center to obtain support and information regarding their sponsorship relationship. The contact center handled 436,847 phone calls, 73,665 emails, 16,922 online chats, and 119,270 social media customer queries in the year. 659634962 1 1 0 0 0 1 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 1 0 0 0 1 X 464 0 1 1181 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 BR IN SN UY 0 0 0 1 1 1 1 0 0 1 0 X 11 10 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 Vice Chairman 1.00 X 0 0 0 Ralph Borde General Director 1.00 X 0 0 0 Karen Wesolowski Chairman 1.00 X 0 0 0 Kenneth F Morgan Secretary 1.00 X 0 0 0 Jean-Francois Bussy General Director 1.00 X 0 0 0 Mike Jeffs General Director 1.00 X 0 0 0 Chris Knepper General Director 1.00 X 0 0 0 Santiago H Mellado President & CEO 40.00 X X 340940 0 50556 Edward Anderson Senior VP/CFO 40.00 X 257258 0 37285 Mark Yeadon Senior VP 40.00 X 231565 0 34751 Mark Hanlon Senior VP 40.00 X 245627 0 35670 James R Davis Vice President - USA 40.00 X 209285 0 38327 Silas Balraj Regional VP 40.00 X 169893 0 34684 Sidney Mwavu Regional VP 40.00 X 173667 0 33837 Raphael Louis-Edouard Lassegue Regional VP 40.00 X 174525 0 33898 Scott Todd Senior VP - part year 40.00 X 247234 0 6868 Cassandra Shepard Senior VP 40.00 X 213588 0 27258 Michael L Johnson Director Marketing USA 40.00 X 206051 0 37244 Stephen Oakley Senior VP/General Counsel 40.00 X 224611 0 38947 Mark Fugleberg VP GME Leadership Office 40.00 X 205788 0 38268 2900032 0 447593 164 1 1 0 Deloitte Consulting LLP 4022 Sells Drive Heritage TN 37076 Consulting Services 19958194 Brewco Marketing Group 106 Brewer Dr Central City KY 42330 Marketing Services 5076891 Postmaster 3655 E Fountain Blvd Colorado Springs CO 80910 Postage 2616450 Masterworks 19462 Powder Hill Place NE Poulsbo WA 98370 Marketing Services 2278544 Salesforce The Landmark at One Market Suite 30 San Francisco CA 94105 Consulting Services 2122670 147 169844 11403490 807950015 2353023 819523349 1478226 1478226 17652 17652 1432891 14150 946877 11469 486014 2681 488695 486014 2681 36918581 290268 34565567 900523 2353014 -610255 1742759 1742759 3220326 11403490 3220326 0 34258 30921 3337 3337 Concert Advertising 900099 135175 135175 Miscellaneous Revenue 900099 26469 26469 Honorariums 900099 18450 18450 180094 823434112 533472 137856 3239435 148000 148000 543366070 543366070 2153048 952476 696214 504358 104146227 47091323 29441801 27613103 7590163 2307550 2718645 2563968 21673865 10204839 6919849 4549177 7712925 3552856 2133936 2026133 928299 458565 436008 33726 180055 77605 102450 380201 380201 36476753 13084870 5922716 17469167 18549940 1798860 891089 15859991 23159457 10435492 9078069 3645896 10026239 4018825 2953417 3053997 5366968 3945795 842486 578687 21141764 12280017 1877909 6983838 12686434 5748308 3524327 3413799 529942 81810 378985 69147 International expansion 629263 629263 Foreign Tax 81701 81701 816927314 659634962 67917901 89374451 95061822 92279420 9947755 10098180 7642314 7509117 170913922 72702565 100720785 98211357 79542948 82443594 1585133 1379700 7189631 4509788 301690388 296431156 24862917 18914806 58662421 58124691 316163 341978 4788262 5524537 88629763 82906012 X 100955301 92345575 102334709 110694781 9770615 10484788 213060625 213525144 301690388 296431156 X 6506798 -4803519 -1238760 X 0 1 X 1 0 X 656893101 712969008 764890919 797903582 818200340 3750856950 656893101 712969008 764890919 797903582 818200340 3750856950 3750856950 2679685 3054550 3077444 2925117 2925267 14662063 7900 23940 2919718 3871947 3238776 10062281 3775581294 558856 0.99350 0.99410 X Schedule A, Part II, Line 10, Explanation of Other Income: Honorariums - 2012 Amount: $ 7,900. 2013 Amount: $ 11,906. 2014 Amount: $ 13,003. 2015 Amount: $ 13,848. 2016 Amount: $ 18,450. Concert Productions - 2013 Amount: $ 12,034. Fundraising Events - 2014 Amount: $ 2,906,715. 2015 Amount: $ 3,858,099. 2016 Amount: $ 3,220,326. Part I, Line 1 Reason for Public Charity Status The Internal Revenue Service recognizes Compassion International, Inc. as a 501(c)(3) organization, and therefore it is exempt from federal taxation. Compassion is classified as an association of churches under Internal Revenue Code sections 509(a)(1), 6033(a)(3)(A)(i) and 170(b)(1)(A)(i). Since it is an association of churches, it is not required to annually file Form 990 based on IRS Regulation 1.6033-2(g)(1)(i), but does so voluntarily because it is committed to accountability. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15 52572 23408 124825 1 1 0 1 X 10468802 283828 1394451 523756 11623325 10151055 490771 432522 605546 10468802 9802262 341433 612264 604904 10151055 8577678 311699 1480292 567407 9802262 7806615 330657 976851 506445 8607678 0.90200 0.09800 0 0 11928683 11928683 78643904 36524156 42119748 2850641 2226230 624411 26619223 16287087 10332136 50871471 17665092 33206379 98211357 Trust Obligations 784706 Gift Annunity Payable 1002677 Revocable Trust Agreements 14256 Foreign Exchange Contracts, FMV 3709686 Security Deposits 13212 5524537 817751026 -4803519 359193 84249 -4360077 822111103 1323009 1323009 823434112 817286507 359193 359193 816927314 0 816927314 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 84,249. Part XI, Line 4b - Other Adjustments: Refund of Contributions 1,323,009. 1 Central America and the Caribbean Program Grants to Recipients 120145846 East Asia and the Pacific Program Grants to Recipients 74670457 North America Program Grants to Recipients 13617961 South America Program Grants to Recipients 114296008 South Asia Program Grants to Recipients 9453891 Sub-Saharan Africa Program Grants to Recipients 211112645 Europe Program Grants to Recipients 69262 Central America and the Caribbean 6 327 Program Services Child Development 16424276 East Asia and the Pacific 4 306 Program Services Child Development 8497016 North America 1 39 Program Services Child Development 1288044 South America 5 229 Program Services Child Development 10615212 South Asia 4 73 Program Services Child Development 3921417 Sub-Saharan Africa 8 630 Program Services Child Development 24459197 6 327 22 1277 28 1604 559790346 48780886 608571232 Central America & the Caribbean Child Development 20015154 Wire Transfer Central America & the Caribbean Child Development 18982068 Wire Transfer Central America & the Caribbean Child Development 17674775 Wire Transfer Central America & the Caribbean Child Development 17830199 Wire Transfer Central America & the Caribbean Child Development 20367717 Wire Transfer 512 Central America & the Caribbean Child Development 39262872 Wire Transfer 2562 East Asia and the Pacific Child Development 40381315 Wire Transfer East Asia and the Pacific Child Development 26957227 Wire Transfer East Asia and the Pacific Child Development 14259618 Wire Transfer Europe Advocacy 69262 Wire Transfer North America Child Development 14906005 Wire Transfer South America Child Development 27407773 Wire Transfer 954 South America Child Development 15745889 Wire Transfer South America Child Development 25145477 Wire Transfer South America Child Development 30950580 Wire Transfer South America Child Development 25656017 Wire Transfer 4530 South Asia Child Development 10624839 Wire Transfer South Asia Child Development -2034921 Wire Transfer South Asia Child Development 4785390 Wire Transfer Sub-Saharan Africa Child Development 24540581 Wire Transfer Sub-Saharan Africa Child Development 37383487 Wire Transfer 205 Sub-Saharan Africa Child Development 23961490 Wire Transfer 1516 Sub-Saharan Africa Child Development 39052255 Wire Transfer 2557 Sub-Saharan Africa Child Development 28832892 Wire Transfer 3593 Sub-Saharan Africa Child Development 28918009 Wire Transfer 4730 Sub-Saharan Africa Child Development 15894395 Wire Transfer 2273 Sub-Saharan Africa Child Development 35031858 Wire Transfer East Asia and the Pacific Advocacy 76400 Wire Transfer Sub-Saharan Africa Advocacy 13320 Wire Transfer Sub-Saharan Africa Child Development 1928681 Wire Transfer East Asia and the Pacific Child Development 1492913 Wire Transfer Central America & the Caribbean Child Development 2434263 Wire Transfer 0 0 1 0 0 0 Part I, Line 2: Grant funds are distributed monthly from Compassion's corporate office to Compassion field offices which are located outside the United States. Compassion controls the donated funds. These offices employ professional accounting staff. Field offices grant these funds to the over 6,700 partner churches worldwide and beneficiaries. The use of grant funds at the partner church level is monitored by monthly reporting to the field offices. The Compassion field offices monitor compliance of the use of all grant funds with program standards and conducts periodic site visits, which includes audits. Field offices submit financial reports monthly to the corporate office. Field offices undergo internal audits on a periodic basis. A majority are audited externally as well. Compassion has written agreements with grant recipients as to the purpose of the funding. Compassion has processes where requests for additional grant funding are reviewed, approved and funded. Compassion reserves the right to withhold future grants and/or terminate partnerships when Compassion deems necessary. Program Service funds are distributed monthly from Compassion's corporate office to field offices. The field offices manage these funds and the program services provided to the beneficiaries. Field offices report to corporate on the use of program service funds each month and are subject to periodic internal audits. 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 and reviewed each year. Part I, line 3: See description on previous page 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 380201 -380201 380201 -380201 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 5706628 4156924 1549704 755473 794231 Other Concert Tours 6963595 6027345 936250 83850 852400 3 1953593 1219221 734372 10507 84701 512290 126874 14623816 11403490 3220326 10507 924024 2158921 126874 3220326 0 1 Lausanne Committee for World Evangelization 10524 Moss Park Road Suite 201 358 Orlando FL 32832 330901290 501(C)(3) 40000 Ministry Assistance Global Children's Forum 5054 Pleasant Valley Road Virginia Beach VA 23464 262223257 501(C)(3) 20000 Ministry Assistance Lancaster Bible College 901 Eden Road Lancaster PA 17601 231484178 501(C)(3) 60000 Ministry Assistance Porter's Call PO Box 871 Franklin TN 37065 010690242 501(C)(3) 10000 Ministry Assistance 4 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 1 1 X X X X X 1 0 0 0 0 0 0 0 0 Santiago H Mellado President & CEO 339615 0 1000 0 325 0 34334 0 16222 0 391496 0 0 0 Edward Anderson Senior VP/CFO 259666 0 1000 0 -3408 0 26306 0 10979 0 294543 0 0 0 Mark Yeadon Senior VP 229592 0 1000 0 973 0 23772 0 10979 0 266316 0 0 0 Mark Hanlon Senior VP 243896 0 1000 0 731 0 24691 0 10979 0 281297 0 0 0 James R Davis Vice President - USA 209808 0 1000 0 -1523 0 21221 0 17106 0 247612 0 0 0 Silas Balraj Regional VP 174038 0 1000 0 -5145 0 17578 0 17106 0 204577 0 0 0 Sidney Mwavu Regional VP 174410 0 1000 0 -1743 0 17615 0 16222 0 207504 0 0 0 Raphael Louis-Edouard Lassegue Regional VP 174608 0 1000 0 -1083 0 17676 0 16222 0 208423 0 0 0 Scott Todd Senior VP - part year 43442 0 0 0 203792 0 4372 0 2496 0 254102 0 0 0 Cassandra Shepard Senior VP 214258 0 1000 0 -1670 0 21641 0 5617 0 240846 0 0 0 Michael L Johnson Director Marketing USA 207455 0 1000 0 -2404 0 21022 0 16222 0 243295 0 0 0 Stephen Oakley Senior VP/General Counsel 225315 0 1000 0 -1704 0 22725 0 16222 0 263558 0 0 0 Mark Fugleberg VP GME Leadership Office 204615 0 6000 0 -4827 0 21162 0 17106 0 244056 0 0 0 Part I, Line 1a Travel for companions: Eligible employees may take a trip, every fifth year of employment with a family member to a country where Compassion serves children. 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. Tax indemnification and gross-up payments: Gross-up payments are made for taxes on the spouses' portion of travel as described above. Part I, Line 4a Scott Todd separation payment $203,940 X 26916 Sales Price-FMV X 51 26230 Sales Price-FMV X 182 2246763 Sales Price-FMV X 1 34000 Appraisal value X 22 2417 Purchase Price-FMV X Points for HP Hardware 1 11459 FMV X Gift Cards 7 5238 FMV 0 0 1 1 Part I, Line 32b: During FY17, Compassion contracted with third party vendors to process and sell non-cash contributions. The third party vendors receive the goods, sell the items, and forward the proceeds to Compassion. Compassion receives detail information on each donation and credits the donor's account accordingly. Form 990, Part III, line 3 During fiscal year 2017, Compassion made the difficult decision to exit operations in India after 48 years in country, due to funding restrictions placed on Compassion by the Indian government. The final day of operations in India was March 15, 2017. The decision to close its India operations impacted nearly 147,000 babies, children, and young adults in Compassion's child development programs. Subsequent to fiscal year end, Compassion transferred control in Compassion East India, Adhane Management Consultants Private Limited, and Caruna Bal Vikas to local boards and no longer has economic interest in India. Such entities had been consolidated based on the level of control exercised by Compassion, prior to transference of that control. Form 990, Part VI, Section B, line 11b 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. Form 990, Part XI, line 9: Change in value of split-interest agreements 84,249. Refund of contributions -1,323,009. 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 Event production TN 3134079 1913908 Compassion International Inc Asia Developmental Services Inc 1209 Orange Street Wilmington DE 19801 237312916 Charitable DE Charitable Line 7 Compassion International Inc 0 Charitable Remainder Unitrust hold assets CA Compassion T 0 Charitable Remainder Unitrust hold assets CO Compassion T 0 Charitable Remainder Unitrust hold assets WA Compassion T 0 Jotwer International S A Rincon 487 4th Floor Montevideo UY 11000 charitable UY Compassion C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0