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ObjectId: 201432189349300713 - Submission: 2014-08-06
TIN: 58-1437002
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
Attach to Form 990.
See separate instructions.
Information about Schedule J (Form 990) and its instructions is at
www.irs.gov/form990
.
OMB No. 1545-0047
20
13
Open to Public Inspection
Name of the organization
SAMARITAN'S PURSE
Employer identification number
58-1437002
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
First-class or charter travel
Housing allowance or residence for personal use
Travel for companions
Payments for business use of personal residence
Tax idemnification and gross-up payments
Health or social club dues or initiation fees
Discretionary spending account
Personal services (e.g., maid, chauffeur, chef)
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain
1b
Yes
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a?
..
2
Yes
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
Compensation committee
Written employment contract
Independent compensation consultant
Compensation survey or study
Form 990 of other organizations
Approval by the board or compensation committee
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment?
................
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
.........
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
.........
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization?
...........................
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization?
6a
No
b
Any related organization?
6b
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
............
7
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III
.............................
8
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)?
.........................
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2013
Page 2
Schedule J (Form 990) 2013
Page
2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees.
Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note.
The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A)
Name and Title
(B)
Breakdown of W-2 and/or 1099-MISC compensation
(C)
Retirement and other deferred compensation
(D)
Nontaxable
benefits
(E)
Total of columns
(B)(i)-(D)
(F)
Compensation
reported as deferred
in prior Form 990
(i)
Base compensation
(ii)
Bonus & incentive compensation
(iii)
Other reportable compensation
1
W FRANKLIN GRAHAM III
BD MEM/CHM/PRES/CEO
(i)
(ii)
239,165
201,762
40,217
141,108
622,252
2
PHYLLIS PAYNE
BD MEM/SEC/VPCORPAF
(i)
(ii)
242,681
75,000
4,212
19,672
22,421
363,986
3
RONALD WILCOX
INTERIM COO
(i)
(ii)
218,196
4,212
17,633
17,080
257,121
4
C MERRILL LITTLEJOHN
VP-FINANCE/CFO
(i)
(ii)
207,138
4,875
16,730
23,049
251,792
5
JAMES HARRELSON
VP-OCC
(i)
(ii)
227,081
4,860
16,578
25,067
273,586
6
J KENNETH ISAACS
VP-PROG/GOVT
(i)
(ii)
226,315
4,317
18,344
20,941
269,917
7
DUANE GAYLORD
VP-BROADCAST
(i)
(ii)
220,816
14,211
13,264
248,291
8
ROY HARRIS
HELICOPTER PILOT
(i)
(ii)
219,080
17,526
236,606
9
WILLIAM MAUPIN
VP-INFO SYS
(i)
(ii)
213,819
4,860
17,344
23,575
259,598
10
JAMES DAILEY
VP-COMM
(i)
(ii)
213,951
4,212
17,209
21,317
256,689
11
JAMES LOSCHEIDER
VP-DONOR MIN
(i)
(ii)
192,900
4,270
15,160
19,221
231,551
Schedule J (Form 990) 2013
Page 3
Schedule J (Form 990) 2013
Page
3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference
Explanation
SCHEDULE J, PAGE 1, PART I, LINE 1A
SCHEDULE J, PART I, QUESTION 1A FIRST-CLASS TRAVEL: ONE KEY EMPLOYEE TRAVELED ONE TIME VIA FIRST CLASS AIRFARE FOR MINISTRY PURPOSES. NO COACH SERVICE WAS AVAILABLE FOR THIS FLIGHT. CHARTER TRAVEL (MINISTRY-OWNED AIRCRAFT, OTHER MISSIONARY AVIATION AND CHARTER TRIPS): SAMARITAN'S PURSE PROVIDES CHARTER TRAVEL VIA THE USE OF MINISTRY- OWNED AIRCRAFT, BASED IN KENYA, LIBERIA AND THE UNITED STATES (ALASKA AND NORTH CAROLINA), TO PERFORM ITS EVANGELISM AND RELIEF PROGRAMS AS WELL AS CHARTER FLIGHTS PROVIDED BY OTHER MISSIONARY AVIATION MINISTRIES OR PRIVATE CHARTERS TO CARRY OUT RELIEF AND MINISTRY PROGRAMS. THE AIRCRAFT TRANSPORT LISTED PERSONS, AND OTHER PERSONS, IN PERFORMANCE OF MINISTRY PROGRAMS, OFTEN IN AREAS NOT SERVED BY COMMERCIAL AIR TRANSPORTATION. ANY PERSONAL USE FOLLOWED THE BOARD APPROVED POLICY AND THE RELATED BENEFIT AMOUNT PER IRS REGULATIONS WAS REPORTED AS TAXABLE COMPENSATION. LISTED PERSONS FLOWN ON CHARTER FLIGHTS WERE AS FOLLOWS: EIGHT BOARD MEMBERS, ONE OFFICER, TWO KEY EMPLOYEES, AND THREE HIGHLY COMPENSATED EMPLOYEES TRAVELED IN MINISTRY-OWNED OR CHARTERED AIRCRAFT FOR MINISTRY PURPOSES. A PORTION OF THREE BOARD MEMBERS' TRIPS WERE REPORTED AS TAXABLE COMPENSATION. TRAVEL FOR COMPANIONS: SAMARITAN'S PURSE ENCOURAGES FAMILY MEMBERS TO VOLUNTEER, PRAY, AND PARTICIPATE IN MINISTRY ACTIVITIES. IN ORDER FOR TRIP EXPENSES TO BE PAID BY THE MINISTRY, THE FAMILY MEMBER'S ACTIVITY MUST PROVIDE A BENEFICIAL MINISTRY FUNCTION. IF A TRIP DOES NOT PROVIDE A BENEFICIAL MINISTRY FUNCTION, IT IS EITHER PAID FOR BY THE LISTED PERSON OR THE VALUE OF THE TRIP IS REPORTED AS A TAXABLE COMPENSATION. THE BOARD OF DIRECTORS ADOPTED A POLICY REGARDING THE PRESIDENT/CEO'S TRAVEL FOR FAMILY MEMBERS THAT INCLUDES REPORTING ANY PERSONAL USE AS TAXABLE COMPENSATION. ALSO, THE COMPENSATION COMMITTEE HAS ESTABLISHED A GUIDELINE ON THE MAXIMUM AMOUNT THAT MAY BE INCURRED BY THE PRESIDENT/CEO FOR PERSONAL USE. A SUMMARY OF OUR CORPORATE POLICY, SPOUSE'S TRAVEL BONUS PLAN (THE PLAN), IS DESCRIBED BELOW. THIS PLAN IS AVAILABLE FOR ALL EMPLOYEES WHO SPEND 75 OR MORE NIGHTS AWAY FROM HOME A YEAR. THE PLAN PAYS FOR TRIP EXPENSES THAT ARE FOR MINISTRY BUSINESS ONLY. EMPLOYEES, WHO TRAVEL FREQUENTLY DUE TO CRISIS RELIEF AND CHRISTIAN OUTREACH ACTIVITY IN THE US AND AROUND THE WORLD, CAN QUALIFY FOR THE PLAN. SPOUSES MAY BE APPROVED AS COMPANIONS ON THESE TRIPS IF THE PLAN CRITERIA ARE MET. AN EMPLOYEE MAY TAKE A GROWN CHILD, RATHER THAN A SPOUSE, IF THE EMPLOYEE MEETS THE CRITERIA. THE PURPOSE OF THE PLAN IS TO ALLOW A QUALIFYING EMPLOYEE'S SPOUSE OR FAMILY MEMBER TO BE INVOLVED WITH, VOLUNTEER, AND TO PARTICIPATE WITHIN THE MINISTRY. THE PLAN IS DESIGNED TO ENABLE THE EMPLOYEE'S SPOUSE OR FAMILY MEMBER TO PARTICIPATE AND EXPERIENCE THE WORK OF THE MINISTRY FIRSTHAND. THIS ALLOWS THE FAMILY MEMBER TO SEE THE IMPORTANCE AND IMPACT OF THE EMPLOYEE'S WORK AND TO BE AN AMBASSADOR FOR THE MINISTRY. AS A RESULT, IT IS HOPED THAT THE SPOUSE OR FAMILY MEMBER WILL BE BETTER EQUIPPED TO SUPPORT THE MINISTRY'S EFFORTS IN REACHING THE WORLD FOR OUR LORD. TRAVEL BY COMPANIONS WAS FOR VOLUNTEERING ON MINISTRY PROJECTS. THE TRAVEL BY COMPANIONS RESULTED IN MINIMAL, IF ANY, ADDITIONAL EXPENSE TO THE MINISTRY. LISTED PERSONS WITH TRAVEL FOR COMPANIONS WERE AS FOLLOWS: FOUR BOARD MEMBERS, ONE OFFICER, AND ONE HIGHLY COMPENSATED EMPLOYEE WERE ACCOMPANIED BY A COMPANION ON MINISTRY ACTIVITY. HOUSING ALLOWANCE: SAMARITAN'S PURSE INCLUDES AS COMPENSATION A MINISTERIAL HOUSING ALLOWANCE FOR PERSONS WHO MEET THE IRS GUIDELINES. ONE OFFICER RECEIVED A HOUSING ALLOWANCE. PERSONAL SERVICES: THE BOARD OF DIRECTORS HAS ADOPTED A POLICY THAT PROVIDES MAINTENANCE AND BOOKKEEPING SERVICES TO THE PRESIDENT/CEO. THE VALUE OF THESE SERVICES ARE REPORTED AS TAXABLE COMPENSATION AND INCLUDED IN THE ANNUAL REASONABLENESS COMPENSATION REVIEW BY THE COMPENSATION COMMITTEE.
Schedule J (Form 990) 2013
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