2015-10-08T18:15:05-05:00
2015-06-30
363990892
Capin Crouse LLP
2435 Research Parkway Ste 200
Colorado Springs
CO
80920
990
2014-07-01
362423707
Compassion International Incorporated
COMP
7194877000
12290 Voyager Parkway
Colorado Springs
CO
809213668
Edward Anderson
SR VP
7194877000
2015-10-08
David C Moja
P00747006
7195286225
2014
2016-02-25 16:41:14Z
Santiago H Mellado
12290 Voyager Parkway
Colorado Springs
CO
809213668
800269173
0
X
www.compassion.com
X
1956
IL
Christian Child Development
10
9
1132
21257
0
-73167
712969008
765156592
0
0
2927391
3106872
398991
46274
716295390
768309738
478480221
513328156
0
0
122033719
137727074
397612
465508
83914290
109537628
124856337
710449180
776377075
5846210
-8067337
288996429
287472266
81803969
90400033
207192460
197072233
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
557348178
465625316
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 1,701,025 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 and social curiosity and interaction. Caregiver outcomes are also monitored with indicators in place for children and mothers. CSP Mother-child beneficiaries total 30,191 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 spheres of influence. 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 2411 in 20 countries.
46657743
45942635
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.
6528917
1760205
33271
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 mobilizes 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.
24604278
USA Sponsor EngagementThe 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 4.4 million letters between sponsors and their children in the last year. Compassion's USA Group created and delivered approximately 770,000 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 415,000 phone calls and 97,000 emails in the year. Facts: Number of phone calls: 414,517. Number of emails: 97,158. Number of US packet updates: 772,704
24604278
635139116
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HA
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TO
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TZ
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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 - part year
General Director
1.00
X
0
0
0
Mike Jeffs
General Director
1.00
X
0
0
0
Santiago H Mellado
President & CEO
40.00
X
X
296044
0
41623
Edward Anderson
Senior VP/CFO
40.00
X
246575
0
36595
Mark Yeadon
Senior VP
40.00
X
215531
0
32644
Mark Hanlon
Senior VP
40.00
X
218864
0
33815
Jeffrey Wood
Senior VP - part year
40.00
X
279316
0
11173
Dan Brewster
Advocacy Program Director
40.00
X
184815
0
19209
Stephen A Oakley
Vice President - Legal
40.00
X
186056
0
35086
Scott Todd
Senior VP
40.00
X
198527
0
37707
Cassandra Shepard
Senior VP
40.00
X
187172
0
24434
Wesley K Stafford
President Emeritus
20.00
X
132886
0
12856
2145786
0
285142
118
1
1
0
Deloitte Consulting LLP
4022 Sells Drive
Heritage
TN
37076
Consulting Services
14133798
Brewco Marketing Group
106 Brewer Dr
Central City
KY
42330
Marketing Services
2674952
Gloo LLC
Central City KY
Boulder
CO
80302
Consulting Services
1750000
PSI Group
10110 I Street
Omaha
NE
68127
Mail presort Services
1675000
Tek Systems
7437 Race Road
Hanover
MD
21076
IT Contract Labor
1633697
37
X
241276
2506742
762408574
2420326
765156592
1757034
1757034
45006
45006
1319711
1331446
-11735
-11735
-11735
28875085
157879
27556259
126867
1318826
31012
1349838
1349838
2906715
2506742
2906715
0
38148
38148
0
Honorariums
900099
13003
13003
13003
768309738
33271
0
3119875
70000
70000
513258156
513258156
1158267
264006
591604
302657
89424
13414
49183
26827
100434688
48906828
24640156
26887704
9442277
4615180
2263096
2564001
19177450
9619893
5570132
3987425
7424968
3662870
1803515
1958583
1899722
1234452
583585
81685
175736
77486
98250
465508
465508
46292799
18848247
6758248
20686304
13328035
2009916
667615
10650504
24878851
11100659
8252528
5525664
6798418
2806662
1944503
2047253
5885976
4287836
1149433
448707
17734896
11576682
875776
5282438
6459318
2700295
2002666
1756357
182518
86534
73379
22605
International expansion
1220068
1220068
776377075
635139116
57323669
83914290
X
96692553
80259524
11697291
10851630
769566
1259059
5918750
5746968
152446613
63304419
74530952
89142194
97311685
98331628
79632
90696
1996000
1790567
288996429
287472266
34795496
41896112
45196307
46830052
328394
325997
1483772
1347872
81803969
90400033
X
89150040
91265524
109331820
96662942
8710600
9143767
207192460
197072233
288996429
287472266
X
-8067337
-1589023
-463867
X
0
1
X
1
0
X
547401127
596083005
656893101
712969008
764890919
3278237160
184483
136556
107770
120980
83154
632943
547585610
596219561
657000871
713089988
764974073
3278870103
107730
129079
130685
174644
99312
641450
0
107730
129079
130685
174644
99312
641450
3278228653
1200483
2352766
2679685
3054550
3077444
12364928
1200483
2352766
2679685
3054550
3077444
12364928
7770
7900
23940
2919718
2959328
548786093
598580097
659688456
716168478
770971235
3294194359
0.99520
0.99640
0.00380
0.00340
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). Compassion voluntarily files Form 990 and Schedule A is filed as a public supported entity to disclose the public support.
RESTRICTED
RESTRICTED
RESTRICTED
RESTRICTED
RESTRICTED
RESTRICTED
RESTRICTED
RESTRICTED
0
1
X
9802262
341433
612264
604904
10151055
8577678
311699
1480292
567407
9802262
7806615
330657
976851
506445
8607678
9274083
482734
129112
357935
1721379
7806615
7491531
1136640
1442617
341701
455004
9274083
0.90080
0.09920
0
0
11928683
11928683
79218914
25051983
54166931
29343536
15183479
14160057
31955480
23068957
8886523
89142194
Trust Obligations
808687
Gift Annunity Payable
469947
Revocable Trust Agreements
69238
1347872
766383494
-1589023
126646
-198194
-1660571
768044065
265673
265673
768309738
776503721
126646
126646
776377075
0
776377075
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 -198,194.
Part XI, Line 4b - Other Adjustments:
Refund of Contributions 265,673.
1
Central America and the Caribbean
0
0
Program Grants to Recipients
102785933
East Asia and the Pacific
0
0
Program Grants to Recipients
68541366
North America
0
0
Program Grants to Recipients
9892896
South America
0
0
Program Grants to Recipients
97083640
South Asia
0
0
Program Grants to Recipients
50299882
Sub-Saharan Africa
0
0
Program Grants to Recipients
184495439
Europe
0
0
Program Grants to Recipients
73000
Central America and the Caribbean
6
335
Program Services
Christian Child Development
14088913
East Asia and the Pacific
4
313
Program Services
Christian Child Development
7126770
North America
1
41
Program Services
Christian Child Development
1582326
South America
5
253
Program Services
Christian Child Development
11265900
South Asia
4
217
Program Services
Christian Child Development
5307511
Sub-Saharan Africa
8
609
Program Services
Christian Child Development
22638118
Middle East and North Africa
0
0
Program Grants to Recipients
69000
Russia and Neighboring States
0
0
Program Grants to Recipients
17000
6
335
22
1433
28
1768
527261069
48006625
575267694
Central America & the Caribbean
Advocacy
38000
Wire Transfer
Central America & the Caribbean
Child Development
15909338
Wire Transfer
Central America & the Caribbean
Child Development
15350761
Wire Transfer
Central America & the Caribbean
Child Development
14911134
Wire Transfer
Central America & the Caribbean
Child Development
13302306
Wire Transfer
Central America & the Caribbean
Child Development
15743685
Wire Transfer
Central America & the Caribbean
Child Development
27480521
Wire Transfer
Central America & the Caribbean
Advocacy
14808
Wire Transfer
Middle East and North Africa
Advocacy
21000
Wire Transfer
East Asia and the Pacific
Child Development
32692324
Wire Transfer
East Asia and the Pacific
Advocacy
27000
Wire Transfer
East Asia and the Pacific
Child Development
24356088
Wire Transfer
East Asia and the Pacific
Child Development
10849251
Wire Transfer
Europe
Advocacy
30000
Wire Transfer
North America
Child Development
9892896
Wire Transfer
South America
Child Development
21651372
Wire Transfer
South America
Child Development
11254900
Wire Transfer
South America
Child Development
19582835
Wire Transfer
South America
Child Development
24505488
Wire Transfer
South America
Child Development
20069046
Wire Transfer
South Asia
Child Development
6359909
Wire Transfer
South Asia
Child Development
41235134
Wire Transfer
South Asia
Advocacy
36188
Wire Transfer
South Asia
Child Development
2668651
Wire Transfer
Sub-Saharan Africa
Child Development
17212353
Wire Transfer
Sub-Saharan Africa
Child Development
31351256
Wire Transfer
11790
Sub-Saharan Africa
Child Development
16883900
Wire Transfer
Sub-Saharan Africa
Child Development
32396226
Wire Transfer
Sub-Saharan Africa
Child Development
23102640
Wire Transfer
Sub-Saharan Africa
Child Development
24458264
Wire Transfer
Sub-Saharan Africa
Child Development
8892004
Wire Transfer
Sub-Saharan Africa
Child Development
30159157
Wire Transfer
Europe
Advocacy
37000
Wire Transfer
Sub-Saharan Africa - Angola,
Advocacy
25000
Wire Transfer
Middle East and North Africa
Advocacy
48000
Wire Transfer
South America
Advocacy
20000
Wire Transfer
East Asia and the Pacific
Advocacy
20000
Wire Transfer
East Asia and the Pacific
Advocacy
561803
Wire Transfer
Europe
Advocacy
6000
Wire Transfer
Central America & the Caribbean
Advocacy
35380
Wire Transfer
Russia and Neighboring States
Advocacy
15000
Wire Transfer
East Asia and the Pacific
Advocacy
15900
Wire Transfer
East Asia and the Pacific
Advocacy
15000
Wire Transfer
18
12
0
0
0
0
0
0
Part I, Line 2:
Grant funds are distributed monthly from Compassion corporate office to each Compassion field office located outside the United States. Compassion controls the donated funds. These offices employ professional accounting staff. Field offices grant these funds to the over 6,900 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 50%- 60% 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 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 yearly.
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
465508
-465508
465508
-465508
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
2929632
871105
2058527
824374
193192
991955
49006
Other Concert Tours
2483824
1635637
848187
4030
27
338450
505680
5413456
2506742
2906714
828404
193219
1330405
554686
2906714
0
Part II Lines 10 and 11
Compassion has taken a conservative position on the Fundraising Events Reporting. Schedule G, Part II only shows the direct expenses to the amount of revenue. The excess direct expenses have been reported as Fundraising Expenses on the Statement of Functional Expenses. This is the same position taken on the audited Financial Statements. If Schedule G was prepared according to the instructions, the full amount of direct expenses of $4,174,007 would be reported on line 10. Then Line 11 would report a loss of $1,267,293.
1
World Evangelical Alliance
22 Cortland Street Fl 21 B
New York
NY
10007
237254928
501(C)(3)
20000
Ministry Assistance
Lausanne Committee for World Evanelization
910 Calle Negocio Suite 300
San Clemente
CA
92673
330901290
501(C)(3)
30000
Advocacy/Ministry Assistance
Global Children's Forum
5054 Pleasant Valley Road
Virginia Beach
VA
23464
262223257
501(C)(3)
20000
Advocacy/Ministry Assistance
3
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
1
0
0
0
0
0
0
0
0
Santiago H Mellado
President & CEO
291154
0
1000
0
3890
0
25973
0
15650
0
337667
0
0
0
Edward Anderson
Senior VP/CFO
245408
0
1000
0
167
0
24914
0
11681
0
283170
0
0
0
Mark Yeadon
Senior VP
214229
0
1000
0
302
0
21925
0
10719
0
248175
0
0
0
Mark Hanlon
Senior VP
211212
0
1000
0
6652
0
22134
0
11681
0
252679
0
0
0
Jeffrey Wood
Senior VP - part year
67769
0
0
0
211547
0
7562
0
3611
0
290489
0
0
0
Dan Brewster
Advocacy Program Director
73922
0
0
0
110893
0
9809
0
9400
0
204024
0
0
0
Stephen A Oakley
Vice President - Legal
191096
0
1000
0
-6040
0
19436
0
15650
0
221142
0
0
0
Scott Todd
Senior VP
199142
0
1000
0
-1615
0
20263
0
17444
0
236234
0
0
0
Cassandra Shepard
Senior VP
187865
0
1000
0
-1693
0
19025
0
5409
0
211606
0
0
0
Wesley K Stafford
President Emeritus
81168
0
50997
0
721
0
12856
0
0
0
145742
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 three business trips 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 4a
Jeffrey Wood: Severance $218,535.10 Dan Brewster: Severance $ 93,390.60
Part II line 10
Wess Stafford was a part-time employee during 2014.
X
155
1611042
Sales Price-FMV
X
Hardware & Software
1
797088
FMV
X
Water Filters
1
11790
FMV
X
Points for HP Hardware
1
406
FMV
0
1
1
Part I, Line 32b:
During FY15, Compassion contracted with a third party to process and sell non-cash contributions. The third party received the goods, sold the items, and forwarded the proceeds to Compassion. Compassion received detail information on each donation and credited the donor's accounts accordingly.
Overall
Compassion International, Inc. is not required to file Form 990 because it is an Association of Churches described in the Internal Revenue Code section 170 (b)(1)(A)(i) and 6033(a)(3)(A)(i) but is doing so voluntarily. Schedule A is filed as a public supported entity to disclose the public support.
Form 990 - Part I Summary Line 7a
Total unrelated business revenue reported on 990T is $182,500. The Statement of Revenue Line 8a includes this revenue but the net revenue nets to zero which is what is reported on Line 7a Part I.
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.
Statement of Revenue - lines 8 and 10
Compassion International, Inc. has reported Fundraising Events expenses(line 8b) and Cost of Goods sold (line 10b) limited to the gross income from those specific events. The additional expenses have been reported in the Statement of Functional Expenses - Fundraising expenses.
Form 990 Part X Balance Sheet- Line 1
Compassion earns on account balances.
Form 990, Part XI, line 9:
Change in value of split-interest agreements -198,194. Refund of contributions -265,673.
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
concert production
TN
2906715
2497931
Compassion International Inc
Charitable Remainder Unitrust
hold assets
CA
Compassion
0
Charitable Remainder Unitrust
hold assets
CO
Compassion
0
Charitable Remainder Unitrust
hold assets
WA
Compassion
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0