Civic Intelligence

Open Doors with Brother Andrew Inc

EIN 23-7275342 • 501(c)3 • Santa Ana, CA

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Profile

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.

PO Box 27001Santa Ana, CA 92799

www.opendoorusa.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.24x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.09x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Top Officer Pay

64th percentile

$324,223

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2020

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2020

Revenue Growth

62nd percentile

12%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2020

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$12,195,285

Up $3,743,678 (+44%) from 2018

Liabilities

Down

$2,877,788

Down $277,660 (-8.8%) from 2018

Net Assets

Up

$9,317,497

Up $4,021,338 (+76%) from 2018

Operations
Liabilities / Revenue22nd percentileNet Margin69th percentile

Revenue

Up

$33,559,571

Up $6,951,794 (+26%) from 2018

Expenses

Up

$28,802,217

Up $1,989,021 (+7.4%) from 2018

Net Income

Up

$4,757,354

Up $4,962,773 (+2416%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2013: $5,926,906Liabilities 2013: $2,211,736Net Assets 2013: $3,715,1702013Assets 2014: $7,578,303Liabilities 2014: $2,869,407Net Assets 2014: $4,708,8962014Assets 2015: $9,235,990Liabilities 2015: $3,707,143Net Assets 2015: $5,528,8472015Assets 2016: $8,127,265Liabilities 2016: $2,597,721Net Assets 2016: $5,529,5442016Assets 2017: $8,646,685Liabilities 2017: $2,936,151Net Assets 2017: $5,710,5342017Assets 2018: $8,451,607Liabilities 2018: $3,155,448Net Assets 2018: $5,296,1592018Assets 2020: $12,195,285Liabilities 2020: $2,877,788Net Assets 2020: $9,317,4972020

Highlighted filing

2020

Assets$12,195,285
Liabilities$2,877,788
Net Assets$9,317,497
Open 2020 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40M$30M$20M$10M$0-$10MRevenue 2013: $13,876,317Expenses 2013: $13,298,828Net Income 2013: $577,4892013Revenue 2014: $17,686,934Expenses 2014: $16,681,878Net Income 2014: $1,005,0562014Revenue 2015: $20,868,918Expenses 2015: $19,567,954Net Income 2015: $1,300,9642015Revenue 2016: $20,732,604Expenses 2016: $20,818,359Net Income 2016: -$85,7552016Revenue 2017: $23,677,374Expenses 2017: $23,492,166Net Income 2017: $185,2082017Revenue 2018: $26,607,777Expenses 2018: $26,813,196Net Income 2018: -$205,4192018Revenue 2020: $33,559,571Expenses 2020: $28,802,217Net Income 2020: $4,757,3542020

Highlighted filing

2020

Revenue$33,559,571
Expenses$28,802,217
Net Income$4,757,354
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,195,285
Liabilities
$2,877,788
Net assets
$9,317,497
Revenue
$33,559,571
Expenses
$28,802,217
Net income
$4,757,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$2.88$9.32$33.6$28.8$4.76
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.45$3.16$5.30$26.6$26.8$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.65$2.94$5.71$23.7$23.5$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.13$2.60$5.53$20.7$20.8$0.09
2015Detailed filing. Detailed filing data is available for this year.$9.24$3.71$5.53$20.9$19.6$1.30
2014Detailed filing. Detailed filing data is available for this year.$7.58$2.87$4.71$17.7$16.7$1.01
2013Detailed filing. Detailed filing data is available for this year.$5.93$2.21$3.72$13.9$13.3$0.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 29, 2021
Return Version
2020v4.1
Gross Receipts
$36,169,939
Mission and Program Overview

Mission

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.

To strengthen and equip the Body of Christ living under or facing restriction and persecution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,190,614$5,994,873▲ $2,804,259
Savings and Temporary Cash Investments$1,463,542$1,993,949▲ $530,407
Land, Buildings, and Equipment, Net$1,565,112$1,393,607▼ $171,505
Cash and Non-Interest-Bearing Accounts$2,037,926$1,345,311▼ $692,615
Investments Other Securities$774,851$843,368▲ $68,517
Prepaid Expenses and Deferred Charges$785,915$561,195▼ $224,720
Accounts Receivable$34,360$44,620▲ $10,260
Inventories for Sale or Use$12,188$18,362▲ $6,174
Total Assets$9,864,508$12,195,285▲ $2,330,777
Liabilities
Grants Payable$2,799,435--
Other Liabilities$1,529,034$1,559,188▲ $30,154
Accounts Payable and Accrued Expenses$980,972$1,318,600▲ $337,628
Total Liabilities$5,309,441$2,877,788▼ $2,431,653
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,486,529$9,261,969▲ $4,775,440
Net Assets With Donor Restrictions$68,538$55,528▼ $13,010
Total Net Assets Fund Balance$4,555,067$9,317,497▲ $4,762,430
Total Liabilities and Net Assets / Fund Balance$9,864,508$12,195,285▲ $2,330,777

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$495,127$1,420,260$1,915,387
Other Land Buildings$701,285$347,946$1,049,231
Equipment$197,195$299,575$496,770
Other Securities$843,368--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David CurryPresident/CEOFT$110,340$214,678$325,018
Tim MuretChief Communications OfficerFT$192,527$61,296$253,823
Michael WongTreasurer/CFOFT$83,669$155,950$239,619
Jeff TaylorChief of StaffFT$150,000$48,962$198,962
Brian OrmeSr. Director of ContentFT$137,700$49,261$186,961
Jesse TeasleySr. Director of ITFT$131,250$45,835$177,085
Jonathan HuangCreative DirectorFT$135,000$41,597$176,597
Sally RaeSecretary / Exec AssistantFT$86,101$43,808$129,909

Board Members and Trustees

NameTitle
Colin StewartChairman
Daisy SzaboVice Chairman
Steve HaasVice Chairman (part year)
Bruce DingmanDirector
Francesca FajinmiDirector
Michelle SanchezDirector
Nathaniel SpoelmanDirector
Roger SpoelmanDirector
Tim KachuriakDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Merkle IncProfessional Fundraisers29432 Network Place, Chicago, IL 60673$1,496,913
MasterworksFundraising consultant19462 Powder Hill PL NE, Polsbo, WA 98370$373,843
Westfall GroupIncFundraising consultant75 Fourteenth St NE Suite 3050, Atlanta, GA 30309$180,835
Merkle ResponseDonation Processor100 Jamison Court, Haggerstown, MD 21740$172,022
Revenue and Support

Revenue Composition

Contributions and Grants
$33,399,061
Program Service Revenue
$49,910
Investment Income
$70,554
Other Revenue
$40,046
All Other Contributions
$32,269,489
Change in Net Assets
$4,757,354

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded45$540,110Fair Market Value (FMV)
Other Non Cash Contri Table1$7,182Fair Market Value (FMV)
Other Non Cash Contri Table2$3,587Fair Market Value (FMV)
Total Noncash Contributions48$550,879-

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,568,502
Revenue Not Reported on Financial Statements
$-8,931
Revenue Not Reported on Form 990
$5,076
Other Revenue Adjustments
$-8,931
Total Revenue per Audited Statements
$33,573,578
Total Revenue per Form 990
$33,559,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$12,592,688
Other Expenses$8,871,019
Salaries, Compensation, and Employee Benefits$6,534,354
Total Fundraising Expense$3,713,869
Professional Fundraising Fees$804,156

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$10,193,267--$10,193,267
Other Salaries and Wages$2,667,540$989,407$584,152$4,241,099
Advertising$2,447,459$31,583$1,467,030$3,946,072
Grants to Domestic Orgs$2,399,421--$2,399,421
Fees for Services Other$1,821,287$289,781$44,355$2,155,423
Other Employee Benefits$583,704$315,644$134,479$1,033,827
Office Expenses$410,576$316,516$222,680$949,772
Fees for Services Professional Fundraising--$804,156$804,156
Information Technology$332,884$211,062$158,790$702,736
Current Officers, Directors, Trustees, and Key Employees$362,323$287,066$45,530$694,919
Payroll Taxes$168,889$83,375$40,710$292,974
Pension Plan Contributions$171,932$63,531$35,322$270,785
Depreciation Depletion$171,605$54,812$37,041$263,458
Travel$204,790$28,917$21,307$255,014
All Other Expenses$7,953$78,834$74,319$161,106
Insurance$123,561$24,352$4,692$152,605
Occupancy$103,783$22,963$6,284$133,030
Fees for Services Legal$1,550$49,370-$50,920
Fees for Services Accounting$1,144$36,986-$38,130
Other Expenses--$31,774$31,774
Conferences and Meetings$19,449$3,099$1,248$23,796
Fees for Service Investment Mgmnt Fees-$7,183-$7,183
Comp Disqual Persons-$750-$750
Total Functional Expenses$4,618,941$189,400$329,260$5,137,601

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$28,811,148
Expenses per Audited Statements$28,802,217
Total Expenses per Form 990$28,802,217
Expenses Not Reported on Form 990$8,931
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Open Doors InternationalSanta Ana, CA501(c)(3)Grants for various Open Doors projects.$2,372,400
Christian Motorcyclists AssociationHatfield, AR501(c)(3)General purpose grant$27,021

International Summary

Offices
0
Employees
0
Spending
$10,211,077

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaGrants to Recipients Located in RegionTravel00$2,737,568
Sub-Saharan AfricaGrants to Recipients Located in RegionTravel00$2,361,998
South AsiaGrants to Recipients Located in RegionTravel00$2,155,025
East Asia and the PacificGrants to Recipients Located in RegionTravel00$1,663,075
Russia & Neighboring StatesGrants to Recipients Located in Region-00$942,252
South AmericaGrants to Recipients Located in RegionTravel00$266,330
North AmericaGrants to Recipients Located in RegionTravel00$55,441
Central America and the CaribbeanGrants to Recipients Located in Region-00$11,578
Middle East & North AfricaProgram Services-00$6,978
East Asia and the PacificProgram Services-00$4,900
South AsiaProgram Services-00$2,757
South AmericaProgram Services-00$2,134
EuropeProgram service-00$795
Russia & Neighboring StatesProgram Services-00$246
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$804,156
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to gift annuitant beneficiaries$1,481,408
Due to trust beneficiaries$76,925
Lease obligations$855
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Roger Spoelman and Nathaniel Spoelman have a family relationship.”

Form 990, Part VI, Section B, line 11B

“Form 990 was prepared by an independent CPA and a copy of the 990 is given to the Finance Committee of the Board for detail 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, board members, and officers are presented with the conflict of interest policy and must disclose any interests or relations that could conflict with the interests of the organization via a signed disclosure. The full board reviews and approves all conflicts of interest and related party transactions. The Board Chair and CEO is notified if an officer, director, or key employee discloses a conflict of interest. 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

“Line 15a: Determination of executive compensation is at the sole discretion of the Board of directors. The Chair and CEO Compensation Sub-Committee ("Committee") of the board of directors shall make recommendations to the Board relating to: 1) Evaluating the performance of the Chief Executive Officer ("CEO") 2) Reviewing compensation benchmarks for the CEO and establishing compensation ranges 3) Establishing the overall compensation of the CEO; and 4) Evaluating the compensation plans, policies and procedures of the overall ministry. The full board of directors will have the final approval authority. The board is responsible to approve the organizational structure, which may result in changes in job titles and changes in salary structures and ranges. Likewise, the board is responsible to approve or withhold annual compensation adjustments regardless of performance. The board will conduct a periodic review of the Compensation Policy and Procedure. Records supporting compensation decisions for officers are maintained by the organization's Human Resources department. Line 15b: To determine compensation for other officers, comparability surveys and performance reviews are provided to the CEO. The CEO briefs the Chairman of the Board of the review and process. Compensation recommendations are reviewed by HR for reasonableness. Records supporting compensation decisions for all staff members, including other officers, are maintained by the organization's Human Resources department.”

Form 990, Part VI, Section C, line 19

“The financial statements, governing documents, and conflict of interest policy are available upon request.”

Form 990, Part VII, Section A, Line 1A

“Compensation reported in Part VII, column D and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.”

Filing and Contact Details

Filer

Filer Name
Open Doors With Brother Andrew Inc
EIN
23-7275342
Phone
9497526600
Address
PO Box 27001, Santa Ana, CA 92799
Doing Business As
Open Doors USA Open Doors

Signing Officer

Name
Michael Wong
Title
CFO
Phone
9497526600
Signed
2021-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Curry
Formed
1973
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
64
Volunteers
36

Preparer

Firm
Capin Crouse LLP
Address
3050 Saturn Street Suite 104, Brea, CA 92821
Preparer
Ashley Peabody
Phone
5055022746
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Change in value - split interest agreements -104,617.”

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

“Change in value of split interest agreements -104,617.”

Part XI, Line 4B - Other Adjustments:

“Cost of goods sold reported on Part VIII, Line 10b -8,931.”

Part XII, Line 2D - Other Adjustments:

“Cost of goods sold reported on Part VIII, Line 10b 8,931.”

Raw XML AppendixShowing 400 of 1,061 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Desc0Public Awareness: In 2020, over $9.2 million was contributed to public awareness and local ministry. Through events like the International Day of Prayer for the Persecuted Church, our World Watch List Press Conference, webinars, and our media and advocacy efforts. More than 6,000 people engaged in our advocacy efforts through online advocacy briefings and letters to persecuted believers. In addition, a monthly average of 50 radio, print, and television pieces featured Open Doors, including USA Today, Fox News, and NBC.
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IRS990/Form990PartVIISectionAGrp/PersonNm0David Curry
IRS990/Form990PartVIISectionAGrp/PersonNm1Tim Muret
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Wong
IRS990/Form990PartVIISectionAGrp/PersonNm3Jeff Taylor
IRS990/Form990PartVIISectionAGrp/PersonNm4Brian Orme
IRS990/Form990PartVIISectionAGrp/PersonNm5Jesse Teasley
IRS990/Form990PartVIISectionAGrp/PersonNm6Jonathan Huang
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IRS990/Form990PartVIISectionAGrp/PersonNm11Nathaniel Spoelman
IRS990/Form990PartVIISectionAGrp/PersonNm12Roger Spoelman
IRS990/Form990PartVIISectionAGrp/PersonNm13Bruce Dingman
IRS990/Form990PartVIISectionAGrp/PersonNm14Tim Kachuriak
IRS990/Form990PartVIISectionAGrp/PersonNm15Francesca Fajinmi
IRS990/Form990PartVIISectionAGrp/PersonNm16Michelle Sanchez
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chief Communications Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer/CFO
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IRS990/MissionDesc0To 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.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Christian Community Development:For more than 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 2020, more than $4.7 million was contributed towards the worldwide Christian Community Development programs of Open Doors International. Open Doors International served 979,459 people through community development projects, such as sponsoring literacy courses, vocational/job training, prison ministry, medical/healthcare, church restoration, school support, community building aid, safe houses, food supplies, helping widows, emergency assistance, and support to persecuted families in 2020.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Leadership Training:Throughout the world, as persecution is on the rise, thousands of Christian leaders are finding encouragement at training seminars and workshops offered through Open Doors. In 2020, more than $4.6 million was contributed towards worldwide leadership and training programs of Open Doors International. Open Doors trained more than 3.3 million people through discipleship, mentoring, persecution preparedness training, trauma counseling, and more. Open Doors included Bible training for Christian leaders and believers, Sunday School teachers, and children. Seminars were also held in many countries, including Standing Strong Through the Storm which helps pastors and leaders learn how to stand strong in the face of suffering and persecution.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Bible and Literature Distribution:In 2020, over $2.6 million was contributed towards Bible and Literature Distribution programs of Open Doors International. Open Doors International delivered more than 1 million pieces of literature including Bibles, children's Bibles, study Bibles, New Testaments, religious literature, training materials, Sunday school materials, and other resources to Christians in countries around the world.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Advocacy (2020)In 2020, Open Doors USA focused its advocacy efforts on raising awareness of the many challenges to religious freedom faced by Christian communities around the world with key decision-makers in Washington D.C. Throughout the year, we met with U.S. State Department, USAID, USCIRF, and Congressional staff and principals to provide insight into addressing challenges to international religious freedom. Our advocacy efforts also included regular articles in Presence magazine, e-mail updates, and blog articles, as well as Op-Ed's published by National Review and the Christian Post.
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