2014-10-07T13:15:44-05:00 2014-06-30 363990892 Capin Crouse LLP 2435 Research Parkway Suite 200 Colorado Springs CO 80920 990 2013-07-01 362423707 Compassion International Incorporated COMP 7194877000 12290 Voyager Parkway Colorado Springs CO 809213668 Edward Anderson SR VP 7194877000 2014-10-07 David C Moja P00747006 7195286225 2013 2015-11-30 17:44:51Z Santiago H Mellado 12290 Voyager Parkway Colorado Springs CO 809213668 741360877 0 X www.compassion.com X 1956 IL Christian Child Development 11 10 1082 17711 0 0 656893101 712969008 0 0 2648764 2927391 413558 398991 659955423 716295390 438725282 478480221 0 0 97766338 122033719 0 397612 67677246 108427027 109537628 644918647 710449180 15036776 5846210 274865943 288996429 76446073 81803969 198419870 207192460 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 524968777 435708988 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 1,565,168 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; social curiosity and interaction; as well as age-appropriate spiritual awareness. Caregiver outcomes are also monitored with indicators in place for children and mothers. CSP Mother-child beneficiaries total 27,900 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 nations. 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 3137 in 22 countries. 42548166 41539148 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. 5360718 1232086 387085 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 enables 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. 24032161 0 USA Group Sponsor MinistryThe 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 million letters between sponsors and their children in the last year. Compassion's USA Group created and delivered approximately 780,000 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 680,000 phone calls and 90,000 emails in the year. Number of phone calls: 682,754. Number of emails: 90,527. Number of US packet updates: 788,661 24032161 596909822 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 1 0 1 1 1 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 X 340 0 1 1082 1 0 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 0 0 0 1 1 0 0 0 0 X 11 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ SC TN UT VA WI WV NC MN NH NM OR MD ME FL GA IL KY CA CO WA 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 General Director 1.00 X 0 0 0 Mike Jeffs General Director 1.00 X 0 0 0 Wesley K Stafford President - Part Year 40.00 X X 381970 0 37706 Santiago H Mellado President & CEO - Part Year 40.00 X X 189231 0 26901 David Dahlin Exec Vice President - Part Year 40.00 X 262979 0 38060 Edward Anderson Senior VP/CFO 40.00 X 221417 0 33169 Mark Yeadon Senior VP 40.00 X 191786 0 30367 Mark Hanlon Senior VP 40.00 X 195091 0 30136 Jeffrey Wood Senior VP 40.00 X 179961 0 34542 Douglas W Bassett Regional Strategy Director 40.00 X 193982 0 32256 Stephen A Oakley Vice President - Legal 40.00 X 179042 0 34695 James R Davis Sr Director - Marketing & Development 40.00 X 170060 0 33367 Jeremy A Henderson National Emerging Markets Director 40.00 X 166033 0 26113 2331552 0 357312 69 0 1 0 Deloitte Consulting LLP 4022 Sells Drive Hermitage TN 37076 IT Consulting Services 2727364 Tek Systems 7437 Race Road Hanover MD 21076 IT Contract Labor 2179059 Point B Inc 1400 16th Street Suite 400 Denver CO 80202 IT Consulting Services 2136354 PSI Group 10110 I Street Omaha NE 68127 Mail presort Services 1475000 Bleum Cloud 9 Mansion 8F Shanghai CH 20052 IT Contract Labor 1396216 20 315199 712653809 1446390 712969008 1734571 1734571 77614 77614 1319979 1022795 297184 297184 297184 25039003 153397 23839870 159710 1199133 -6313 1192820 1192820 43366 43112 254 254 Concert Productions 711300 12033 12033 Honorariums 900099 11906 11906 23939 716295390 387085 0 2939297 384427 384427 478095794 478095794 1529299 371137 789877 368285 91005568 47617583 20437497 22950488 9023948 4976853 1935995 2111100 13673522 6648611 3970865 3054046 6801382 3610080 1509787 1681515 1735148 1247725 387329 100094 178991 88841 90150 397612 397612 35906082 17030715 4954149 13921218 6883373 364611 56291 6462471 22484690 10539937 6380840 5563913 9330554 5404496 1172388 2753670 5822634 3906805 1228505 687324 19572006 13726660 1050785 4794561 6139645 2709918 1819534 1610193 297066 185629 78120 33317 International expansion 1187439 1187439 710449180 596909822 45862112 67677246 91068265 96692553 11769345 11697291 915910 769566 4733360 5918750 134657232 58130280 73763074 76526952 92542623 97311685 73366 79632 274865943 288996429 31581849 34795496 43121339 45196307 1742885 1812166 76446073 81803969 X 78816254 89150040 111643768 109331820 7959848 8710600 198419870 207192460 274865943 288996429 X 5846210 2915920 10460 X X 0 1 X 1 0 X 506042658 547401127 596083005 656893101 712969008 3019388899 121483 184483 136556 107770 120980 671272 506164141 547585610 596219561 657000871 713089988 3020060171 112755 107730 129079 130685 174644 654893 0 112755 107730 129079 130685 174644 654893 3019405278 931484 1200483 2352766 2679685 3054550 10218968 931484 1200483 2352766 2679685 3054550 10218968 7770 7900 23940 39610 507095625 548786093 598580097 659688456 716168478 3030318749 0.99640 0.99690 0.00340 0.00290 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). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8577678 311699 1480292 567407 9802262 7806615 330657 976851 506445 8607678 9274083 482734 129112 357935 1721379 7806615 7491531 1136640 1442617 341701 455004 9274083 6242453 1196548 371738 319208 7491531 0.88860 0.11140 0 0 11928683 11928683 72152223 22177210 49975013 40314688 30158329 10156359 10261638 5794741 4466897 76526952 Trust Obligations 967887 Gift Annunity Payable 440671 Revocable Trust Agreements 75214 Long Term Custodial Funds held 328394 1812166 719291375 2915920 69605 212506 3198031 716093344 202046 202046 716295390 710518785 69605 69605 710449180 0 710449180 Part XI, Line 2d - Other Adjustments: Change in value of split-interest agreements 212,506. Part XI, Line 4b - Other Adjustments: Refund of Contributions 202,046. 1 Central America and the Caribbean 0 0 Program Grants to Recipients 97193690 East Asia and the Pacific 0 0 Program Grants to Recipients 65325604 North America 0 0 Program Grants to Recipients 8575858 South America 0 0 Program Grants to Recipients 90233164 South Asia 0 0 Program Grants to Recipients 50646087 Sub-Saharan Africa 0 0 Program Grants to Recipients 166006779 Europe 0 0 Program Grants to Recipients 88615 Central America and the Caribbean 6 347 Program Services Christian Child Development 13946693 East Asia and the Pacific 4 312 Program Services Christian Child Development 6709709 North America 1 46 Program Services Christian Child Development 1737000 South America 5 262 Program Services Christian Child Development 11937719 South Asia 4 221 Program Services Christian Child Development 5268621 Sub-Saharan Africa 8 592 Program Services Christian Child Development 20259598 Middle East and North Africa 0 0 Program Grants to Recipients 25997 6 347 22 1433 28 1780 492016490 45938644 537955134 Central America & the Caribbean Advocacy 20000 Wire Transfer Central America & the Caribbean Child Development 15216356 Wire Transfer Central America & the Caribbean Child Development 13561802 Wire Transfer Central America & the Caribbean Child Development 14136784 Wire Transfer Central America & the Caribbean Child Development 12290905 Wire Transfer Central America & the Caribbean Child Development 14603188 Wire Transfer Central America & the Caribbean Child Development 27348658 Wire Transfer Central America & the Caribbean Advocacy 16000 Wire Transfer Middle East and North Africa Advocacy 8998 Wire Transfer East Asia and the Pacific Child Development 30152217 Wire Transfer East Asia and the Pacific Advocacy 37000 Wire Transfer East Asia and the Pacific Child Development 24309129 Wire Transfer East Asia and the Pacific Child Development 10824257 Wire Transfer Europe Advocacy 58615 Wire Transfer North America Child Development 8575858 Wire Transfer South America Child Development 20121605 Wire Transfer South America Child Development 10867473 Wire Transfer South America Child Development 18020406 Wire Transfer South America Child Development 22691724 Wire Transfer South America Child Development 18477199 Wire Transfer South Asia Child Development 8948760 Wire Transfer South Asia Child Development 40006852 Wire Transfer South Asia Advocacy 8000 Wire Transfer South Asia Child Development 1672675 Wire Transfer Sub-Saharan Africa Child Development 14466808 Wire Transfer Sub-Saharan Africa Child Development 28582198 Wire Transfer Sub-Saharan Africa Child Development 14623403 Wire Transfer Sub-Saharan Africa Child Development 30265060 Wire Transfer Sub-Saharan Africa Child Development 19929603 Wire Transfer Sub-Saharan Africa Child Development 23690357 Wire Transfer Sub-Saharan Africa Child Development 6379308 Wire Transfer Sub-Saharan Africa Child Development 27970793 Wire Transfer Europe Advocacy 30000 Wire Transfer Sub-Saharan Africa - Angola, Advocacy 17150 Wire Transfer Middle East and North Africa Advocacy 10000 Wire Transfer South Asia Advocacy 9800 Wire Transfer Sub-Saharan Africa Advocacy 20000 Wire Transfer Sub-Saharan Africa Advocacy 25000 wire Transfer Middle East and North Africa Advocacy 7000 Wire Transfer South America Advocacy 54755 Wire Transfer Sub-Saharan Africa Advocacy 37100 Wire Transfer 16 12 0 0 0 0 0 0 Part I, Line 2: Grant funds are distributed monthly from corporate office to each field office located outside the United States. These offices employ professional accounting staff. Field offices distribute these funds to the over 6,500 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 a minimum of 50% 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 monitored initially through specific selection criteria. Compassion seeks advocacy opportunities that are similarly aligned with Compassion's mission and purpose. These grants are not intended to be closely monitored after selection, but are limited in total to no more than 1% of Compassion's U.S. revenues. 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 397612 -397612 397612 -397612 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 1 Micah Challenge USA 17 SE 3rd Avenue 310 Portland OR 97214 382051351 501(C)(3) 20000 Advocacy/Ministry Assistance Live 58 130 E Kiowa St Suite 300 Colorado Springs CO 80903 205924902 501(C)(3) 250000 5427 Fair Market Value rent Advocacy/Ministry Assistance World Evangelical Alliance 22 Cortland Street Fl 21 B New York NY 10007 237254928 501(C)(3) 25000 Ministry Assistance Bayside Church 8191 Sierra College Boulevard Roseville CA 95661 680358620 501(C)(3) 64000 Fair Market Value books Advocacy/Ministry Assistance Lausanne Committee for World Evanelization 910 Calle Negocio Suite 300 San Clemente CA 92673 330901290 501(C)(3) 20000 Advocacy/Ministry Assistance 5 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 0 0 0 0 0 0 0 1 0 Wesley K Stafford President - Part Year 317148 0 51000 0 13822 0 26851 0 10855 0 419676 0 0 0 Santiago H Mellado President & CEO - Part Year 145385 0 1000 0 42846 0 18175 0 8726 0 216132 0 0 0 David Dahlin Exec Vice President - Part Year 174478 0 90388 0 -1887 0 27699 0 10361 0 301039 0 0 0 Edward Anderson Senior VP/CFO 218315 0 2523 0 579 0 22314 0 10855 0 254586 0 0 0 Mark Yeadon Senior VP 190384 0 2625 0 -1223 0 19512 0 10855 0 222153 0 0 0 Mark Hanlon Senior VP 187869 0 1000 0 6222 0 19281 0 10855 0 225227 0 0 0 Jeffrey Wood Senior VP 181637 0 1000 0 -2676 0 18502 0 16040 0 214503 0 0 0 Douglas W Bassett Regional Strategy Director 112619 0 1000 0 80363 0 18221 0 14035 0 226238 0 0 0 Stephen A Oakley Vice President - Legal 169646 0 15733 0 -6337 0 18655 0 16040 0 213737 0 0 0 James R Davis Sr Director - Marketing & Developmen 170578 0 1000 0 -1518 0 17327 0 16040 0 203427 0 0 0 Jeremy A Henderson National Emerging Markets Director 160571 0 1000 0 4462 0 16792 0 9321 0 192146 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 one business trip 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 7 For expatriate employees, Compassion reimburses the employee for school fees for the employees' children while the family is overseas. X 112 986619 Sales Price-FMV X Hardware & So 1 446547 FMV X Food - Disast 1 12529 FMV X Points for HP 1 695 FMV 0 1 0 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. Form 990, Part XI, line 9: Change in value of split-interest agreements 212,506. Net Unrealized gains Refund of contributions -202,046. Refund of contributions Change in value of split-interest agreements Donated Services Form 990 Page 12, Part XII, Line 2c Compassion International is audited each year by an independent CPA firm. The process has not changed from the prior year. Form 990 - Various Certain questions on the Form 990 may be left blank. This means the question is not applicable. Form 990 - Overall Compassion International, Inc. is not required to file Form 990 because it is an Association of Churches described in Internal Revenue Code section 170(b)(1)(A)(i) and 6033(a)(3)(A)(i) but is doing so voluntarily. Compassion Productions LLC 321 Billingsly CT Suite 17 Franklin TN 370676445 611741198 concert production TN 0 0 Compassion International Inc