2013-07-15T13:46:02-05:00 2012-12-31 363990892 Capin Crouse LLP 3010 Saturn Street Suite 205 Brea CA 92821 990 2012-01-01 237275342 Open Doors With Brother Andrew Inc OPEN 9497526600 PO Box 27001 Santa Ana CA 92799 Junine Schoen 9497526600 2013-07-15 1 David C Moja P00747006 7149619300 2012 2016-02-24 21:20:13Z Steve Ridgway PO Box 27001 Santa Ana CA 92799 15014606 0 X www.opendoorusa.org X 1973 CA To strengthen and equip the Body of Christ living under or facing restriction and persecution. 8 7 46 98 0 0 13504493 14604276 40639 40384 -121780 34670 103613 71286 13526965 14750616 6721971 8240061 0 0 3196215 3297266 313951 282601 1783963 3358667 2904702 13590804 14724630 -63839 25986 5709231 5818652 2493905 2608655 3215326 3209997 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 1362153 1362153 Christian Community DevelopmentFor almost 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 2012 Open Doors served more than 207,000 people (a 20% increase over 2011) through community development projects, helping to provide a means of livelihood in places where Christians are often considered second-class citizens and suffer severe economic hardship. 5449483 5449483 Bible and Literature DistributionIn 2012, Open Doors delivered over 2.4 million Bibles, training materials and other Christian materials. This is a decrease of almost 1 million from 2011 of which the most significant drop was seen in China. The difference seems startling, but it demonstrates the shift in need for the church in China. While obtaining materials is no longer difficult, the pastors and leaders of the church recognize their need for mentoring and Open Doors is working to meet that need. 2862309 100169 Public AwarenessOpen Doors in 2012 sent out 69 press releases for wide distribution in the USA, a 16% increase from the previous year. Open Doors World Watch List 2012 press release resulted in 25 radio and television interviews, including CBN, Associated Press, and FOX. Our Media Director took reporters from Christianity Today, Christian Post, and Mission Network News to Egypt for a week to report and update the status of persecuted Christians. The trip produced a total of four major stories and five radio/online reports. Open Doors partnered with Mission Network News to produce 65 interviews that were broadcast over 1,100 radio outlets (covering 90 of the top 100 markets in the USA) and 37 foreign countries. 1386596 1386596 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 2012 Open Doors trained over 265,300 people through courses with various focuses, including perseverance, theological training, Sunday School teacher training, and trauma counseling. 198581 41829 Research and Advocacy The 2012 US presidential elections provided an incredible opportunity to advocate for persecuted Christians and people of all faiths worldwide. Open Doors partnered with professor Tom Farr of Georgetown University, an International Religious Freedom (IRF) expert, to produce and promote the Presidential Pledge for Religious Freedom. Open Doors presented the pledge to presidential candidates, including Republican, Democratic, Libertarian, and Independent, asking each of them to sign it. A candidate's signature indicated that he or she commits to upholding religious freedom for people of all faiths in America, nominating U.S. federal judges who are committed to upholding religious freedom as defined in the pledge and prioritizing religious freedom concerns in U.S. foreign policy.Also, during 2012, Open Doors advocated for the passage of a bill (S. 1245/H.R. 440) to provide for the establishment of a Special Envoy to Promote Religious Freedom of Religious Minorities in the Near East and South Central Asia. Unfortunately, this bill "died" in committee.In addition, our teams worldwide have the opportunity to share with widows, orphans, prisoners and discouraged the wonderful news that their brothers and sisters around the world are praying with them and advocating on their behalf. 1585177 1428425 11259122 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 X 9 0 1 46 1 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AZ CA MD MN ND NH TN VA WA WI WV CO HI SC X X Junine Schoen 9497526600 PO Box 27001 Santa Ana CA 92799 X Roger Spoelman 1.00 X X 0 0 0 Steve Haas 1.00 X X 0 0 0 Matthew P Yates 1.00 X X 0 0 0 Steve Ridgway 40.00 X X 28650 0 17864 Margaret Bailey 1.00 X 0 0 0 Bruce Dingman 1.00 X 0 0 0 Caryn Ryan 1.00 X 0 0 0 Fred Schwien 1.00 X 0 0 0 Colin Stewart 1.00 X 0 0 0 Jeff Taylor 1.00 X 0 0 0 Carl Moeller 40.00 X 82919 0 75644 Junine Schoen 40.00 X 113034 0 36810 Thomas Smith 40.00 X 107694 0 25591 332297 0 155909 2 0 1 0 Dunham Company 2400 Dallas Parkway Suite 400 Plano TX 75093 Consulting 355849 1 38997 14565279 80681 14604276 Program Rental Income 531120 39089 39089 Other Income 900099 1295 1295 40384 28072 28072 11501 11501 242795 335 236288 244 6507 91 6598 6598 85735 27458 58277 58277 Other Income 900099 1508 1508 1508 14750616 100169 0 46171 3877449 3877449 4362612 4362612 354921 170214 184707 2075407 1094671 690494 290242 152169 79425 52313 20431 538380 264482 205696 68202 176389 82240 71376 22773 20658 15927 4731 8770 1635 6982 153 54518 54518 282601 282601 65 65 230938 206918 9257 14763 275003 249166 10644 15193 468543 248409 180668 39466 105732 47009 45279 13444 52 52 62665 30756 23953 7956 304024 230908 30558 42558 59802 43700 2373 13729 509 102 407 284284 170759 88626 24899 39431 19955 14389 5087 Fundraising - other 910309 910309 Radio Announcements 39050 39050 Donor/Volunteer Appreci 25182 15286 3055 6841 Premiums 13788 8397 605 4786 1379 849 530 14724630 11259122 1681545 1783963 X 1561316 1282972 68413 209931 1237981 1595337 1029220 999756 111243 74743 24104 27660 419033 365997 2862342 1639640 1404018 1222702 1152677 1275661 330955 256796 5709231 5818652 251609 245657 936997 1078981 1305299 1284017 2493905 2608655 X 2852439 2968480 362887 241517 3215326 3209997 5709231 5818652 X 25986 27770 2200 -61285 X X 0 1 X 1 0 X 13293180 24958202 13139477 13504493 14604276 79499628 13293180 24958202 13139477 13504493 14604276 79499628 3336364 76163264 73388 52030 91669 50937 39573 307597 2237 3775 1093 954 1508 9567 79816792 495066 0.95420 0.97960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 1 400 0 1 3078 0 0 3478 0 Part IV, Supplemental Information: Part II-B, Line 1, Lobbying Activities: Various lobbying activities in support of the passage of a bill (S. 1245/H.R. 440) to provide for the establishment of a Special Envoy to Promote Religious Freedom of Religious Minorities in the Near East and South Central Asia. Contacting of presidential candidates asking them to sign the Presidential Pledge for Religious Freedom. 853669 455290 398379 947175 292802 654373 1048248 878519 169729 13250 13029 221 1222702 Due to gift annuitants & trust beneficiaries 1223255 Other liabilities 50000 Lease obligations 10762 1284017 14746759 27770 2200 -61285 -31315 14778074 -27458 -27458 14750616 14752088 27458 27458 14724630 0 14724630 Part XI, Line 2d - Other Adjustments: Change in value of split interest agreements -61,285. Part XI, Line 4b - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b -27,458. Part XII, Line 2d - Other Adjustments: Cost of goods sold reported on Part VIII, Line 10b 27,458. 1 South America 0 0 Grants to Recipients Located in Region 47699 East Asia and the Pacific 0 0 Grants to Recipients Located in Region 330649 South Asia 0 0 Grants to Recipients Located in Region 178089 Sub-Saharan Africa 0 0 Grants to Recipients Located in Region 342300 Middle East and North Africa 0 0 Grants to Recipients Located in Region 2759094 Russia & the Newly Independent States 0 0 Grants to Recipients Located in Region 704781 0 0 0 0 0 0 4362612 0 4362612 South America Field Projects 47699 Wire Transfer East Asia and the Pacific Field Projects 330649 Wire Transfer South Asia Field Projects 178089 Wire Transfer Sub-Saharan Africa Field Projects 342300 Wire Transfer Middle East and North Africa Field Projects 2759094 Wire Transfer Russia & the Newly Independent States Field Projects 704781 Wire Transfer 6 0 0 0 0 0 0 Procedure for Monitoring Grants Outside the U.S.: Schedule F, 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. Method Used to Acccount for Expenditures: Schedule F, Part I, Line 3: Books and records are kept according to Generally Accepted Accounting Principles. X X X X X 1 Dunham Company 2400 Dallas Parkway Suite 400 Plano TX 75093 Consulting/Direct Mail 0 4743976 220564 4523412 Infocision 325 Springside Drive Akron OH 44333 Telemarketing/ Direct Mail 0 102655 62037 40618 4846631 282601 4564030 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 Explanation of Fundraising Payments Schedule G, Part I, Line 2b, Column (v) The fees paid to fundraisers on Schedule G and on Form 990, Page 10, Part IX, line 11e do not include $1,357,538 of printing, postage, and other direct expenses reimbursed to professional fundraisers. 1 Christian Motorcyclists Association PO Box 9 Hatfield AR 71945 751645187 501(c)(3) 17000 Grant for Evangelism Program by this ministry partner. Open Doors International PO Box 27001 Santa Ana CA 92799 330523832 501(c)(3) 3859574 Grants for various Open Doors projects. 2 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, 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. Grants to the Christian Motorcyclists Association were for a specific Evangelism Program. ODUSA has several reps who regularly visit the CMA offices and communicate regularly about how grants are used. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 Carl Moeller 71168 0 0 0 11751 0 7413 0 68231 0 158563 0 0 0 Part I, Line 1a Travel for companions - As permitted by the Board, at Open Doors' expense 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 Pastor and receives a non-taxable housing allowance. X 4 5410 Via Cars4Causes X 16 69013 FMV-Sales price X 2 6208 FMV X Gift card 1 50 FMV 0 0 1 1 Method for Determining Number of Contributors: Part I, Column (b): Number of contributions received. Third Party Use: Part I, Line 32b: Cars for Causes is a company used to process auto donations, if any. Filing of Form 1098-C Form 990, Part V, Line 7h: The organization uses Cars4Causes to process the contributions of any vehicles received. Cars4Causes handles the filing of the Form 1098-C for any such contributions. Form 990, Part VI, Section B, line 11 Form 990 was prepared by an independent CPA and a copy of the 990 is given to the Finance Committee of the Board for 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 and board members are presented with the conflict of interest policy and must disclose any interests or relations that could conflict with the interests of the organization. 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 The CEO's compensation is determined annually by the independent Board and documented in the Board minutes. The Board uses salary surveys as part of their determination process. The 2012 compensation of other officers and key employees was approved by the Board via unanimous written consent and then documented in the Board minutes. The Board used salary surveys as part of their determination process. Form 990, Part VI, Section C, line 19 Audited financial statements are available on the ODUSA website and are available upon request. Additional financial information can be found on other websites (i.e. ECFA, Charity Navigator, Wall Watchers). Governing documents and conflict of interest policy are available upon request. Explanation for number of voting members on Form 990, Part I, and Part VI: Form 990, Part VII, Section A: Form 990, Part I, Line 2a and Part VI, Line 1a report 7 voting board members, but there are 10 voting board members listed on Form 990, Part VII, Section A. This is because 3 individuals served only part of the year and were no longer on the board at year-end. One of these three board members stepped down from the board to take on the role of Interim President, he was not a paid board member, but was paid in the capacity of his role as Interim President. These individuals are marked on Form 990, Part VII, Section A. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Change in value - split interest agreements -61,285. Explanation of Responsibility: 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.