Civic Intelligence

Voice of the Martyrs Inc

EIN 73-1395057 • 501(c)3 • Bartlesville, OK

Profile

Serving the persecuted church through practical and spiritual assistance while leading Christians in the free world into fellowship with them.

1815 SE Bison RoadBartlesville, OK 74006

www.persecution.com

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.04x

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

501(c)3 • $50M-$100M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.06x

Higher debt load relative to revenue than 14% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2013

Net Margin

62nd percentile

9.5%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2013

Top Officer Pay

18th percentile

$158,416

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2013

Asset Growth

40th percentile

3.7%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2012 to 2013

Revenue Growth

34th percentile

1.5%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2012 to 2013

Assets

Up

$53,409,762

Up $1,921,104 (+3.7%) from 2012

Liabilities

Down

$2,303,187

Down $2,037,818 (-47%) from 2012

Net Assets

Up

$51,106,575

Up $3,958,922 (+8.4%) from 2012

Revenue

Up

$41,426,207

Up $624,983 (+1.5%) from 2012

Expenses

Down

$37,473,139

Down $158,869 (-0.4%) from 2012

Net Income

Up

$3,953,068

Up $783,852 (+25%) from 2012

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $50,050,444Liabilities 2011: $6,315,793Net Assets 2011: $43,734,6512011Assets 2012: $51,488,658Liabilities 2012: $4,341,005Net Assets 2012: $47,147,6532012Assets 2013: $53,409,762Liabilities 2013: $2,303,187Net Assets 2013: $51,106,5752013

Highlighted filing

2013

Assets$53,409,762
Liabilities$2,303,187
Net Assets$51,106,575

Operations Trend

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

$60M$40M$20M$0Revenue 2011: $41,440,684Expenses 2011: $36,363,989Net Income 2011: $5,076,6952011Revenue 2012: $40,801,224Expenses 2012: $37,632,008Net Income 2012: $3,169,2162012Revenue 2013: $41,426,207Expenses 2013: $37,473,139Net Income 2013: $3,953,0682013

Highlighted filing

2013

Revenue$41,426,207
Expenses$37,473,139
Net Income$3,953,068

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jan 12, 2015
Return Version
2013v4.0
Gross Receipts
$43,837,958
Mission and Program Overview

Mission

Serving the persecuted church through practical and spiritual assistance while leading Christians in the free world into fellowship with them.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$34,153,407$32,159,559▼ $1,993,848
Cash and Non-Interest-Bearing Accounts$10,492,760$13,323,996▲ $2,831,236
Investments in Publicly Traded Securities$5,434,362$5,992,785▲ $558,423
Inventories for Sale or Use$933,963$1,100,423▲ $166,460
Prepaid Expenses and Deferred Charges$280,843$313,547▲ $32,704
Accounts Receivable$75,965$216,344▲ $140,379
Other Notes and Loans Receivable, Net$92,224$73,502▼ $18,722
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$51,488,658$53,409,762▲ $1,921,104
Other Assets Total$25,134$229,606▲ $204,472
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,076,475--
Other Liabilities$1,321,977$1,267,082▼ $54,895
Accounts Payable and Accrued Expenses$942,553$1,036,105▲ $93,552
Total Liabilities$4,341,005$2,303,187▼ $2,037,818
Net Assets / Fund Balance
Unrestricted Net Assets$40,876,088$43,790,821▲ $2,914,733
Temporarily Rstr Net Assets$6,271,565$7,315,754▲ $1,044,189
Total Net Assets Fund Balance$47,147,653$51,106,575▲ $3,958,922
Total Liabilities and Net Assets / Fund Balance$51,488,658$53,409,762▲ $1,921,104

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,421,554$4,234,640$29,656,194
Equipment$1,919,155$6,576,749$8,495,904
Other Land Buildings$4,363,244$924,214$5,287,458
Land$455,606-$455,606
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James E DauPres/Brd MemberFT$137,875$20,541$158,416
Woodie RainsAssistant TreasFT$92,343$7,174$99,517

Board Members and Trustees

NameTitle
C Mark ShumakerBoard Member
David DysonBoard Member
Donald BannerBoard Member
Edwin BaeldeBoard Member
Marshal H WrightBoard Member
Mervyn W KnightBoard Member
Paul GustafsonBoard Member
Paul PetersonBoard Member
Harvey LittleCorp VP/Brd Mbr
Thomas R HollandSec/Trs/Brd Mbr

Highest Paid Contractors

ContractorServicesLocationCompensation
Jordan MediaAdvertising Agency-$1,427,041
Consolidated Printing SolutionsPublishing-$1,184,550
Maestro Technologies IncTechnical Support-$686,353
The Jordan GroupAdvertising-$470,017
Web DirectAdvertising-$111,588
Revenue and Support

Revenue Composition

Contributions and Grants
$41,722,224
Program Service Revenue
$0
Investment Income
$-304,428
Other Revenue
$8,411
All Other Contributions
$41,722,224
Change in Net Assets
$3,953,068

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 Traded49$260,886Quoted Market
Clothing and Household Goods-$199,869Replacement
Other Non Cash Contri Table11$14,330Sales Price
Collectibles11$8,194Sales Price
Total Noncash Contributions71$483,279-

Audited Revenue Reconciliation

Revenue per Audited Statements
$41,426,207
Revenue Not Reported on Form 990
$1,482,872
Total Revenue per Audited Statements
$42,909,079
Total Revenue per Form 990
$41,426,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$17,612,019
Other Expenses$13,582,158
Salaries, Compensation, and Employee Benefits$6,278,962
Total Fundraising Expense$2,931,846
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$17,612,019--$17,612,019
Office Expenses$4,187,095$1,159,737$1,281,765$6,628,597
Other Salaries and Wages$2,852,040$1,631,376$320,568$4,803,984
Depreciation Depletion$1,556,460$420,978$136,843$2,114,281
Advertising$890,261$11,403$726,982$1,628,646
Information Technology$513,127$165,548$86,440$765,115
Travel$589,557$144,760$29,312$763,629
Other Employee Benefits$447,183$258,276$50,788$756,247
Fees for Services Other$520,992$136,433$93,182$750,607
Occupancy$285,638$88,183$25,712$399,533
Payroll Taxes$222,796$138,920$24,699$386,415
Conferences and Meetings$247,912$16,582$54,546$319,040
Current Officers, Directors, Trustees, and Key Employees$142,042$100,561$15,330$257,933
Pension Plan Contributions$35,716$34,746$3,921$74,383
Insurance$34,150$20,591$18,012$72,753
Interest--$60,213$60,213
Fees for Service Investment Mgmnt Fees$4,650$34,018$1,073$39,741
Fees for Services Accounting$2,284$34,407$326$37,017
Fees for Services Legal$10,021$13,235$2,134$25,390
Other Expenses-$-70,953-$-70,953
Total Functional Expenses$5,595,788$741,441$2,429,254$8,766,483

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$38,933,590
Expenses per Audited Statements$37,473,139
Total Expenses per Form 990$37,473,139
Expenses Not Reported on Form 990$1,460,451
International Activity

International Summary

Offices
31
Employees
58
Spending
$18,443,442

International Compliance

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
-Program Services-66$5,510,221
-Program Services-34$3,453,483
-Program Services-811$3,255,909
-Program Services-67$3,236,767
-Program Services-00$1,135,715
-IT Support-123$831,423
-Program Services-33$482,074
Sch F, Stmt 1Program ServicesSch F, Stmt 111$319,685
-Program Services-33$163,605
-Program Services-00$54,560
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Split-Interests, long-term$963,455
Donor Commitments, long-term$221,961
Split-Interests, current$58,636
Donor Commitments, current$23,030
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 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
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

James Dau (President/COO) and Donald Banner (Board Member) have a familial relationship.

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 will be reviewed by the vice president of finance and the director of financial services. Upon their review, the 990 will be sent to board members via email. Board members will contact the vice president of finance or director of financial services with any questions or comments. The 990 will not be filed until all board members have had sufficient time to review the 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

1. All existing board members have reviewed and signed the conflict of interest statement;2. All new board members are required to review and sign the conflict of interest statement when they are elected to the board;3. All board members complete and sign a conflict of interest disclosure statement annually at the November board meeting;4. The Executive Advisory Committee (EAC) reviews all disclosure statements that report disclosures;5. The EAC determines whether the disclosures are acceptable and gives approval to the disclosures;6. The EAC reports to the board that the disclosure statements have been reviewed and approved.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The process for determining the compensation for the President is as follows:1. The Executive Advisory Committee (EAC)is responsible for performing employee performance evaluations for the President;2. Those evaluations are prepared and reviewed at the November EAC meeting and are discussed in detail with the President;3. The results of the evaluations are used to determine whether the President is eligible for a compensation adjustment;4. A detailed study of the components of the President's compensation is prepared by the HR Department and reviewed at the November EAC meeting;5. A study of comparable compensation is prepared by the Human Resources Department using the resources of the Christian Leadership Alliance and the Chronicle of Philanthropy. Any compensation adjustments are compared to these resources to determine that the total compensation will be comparable to entities of our size in the Christian non-profit sector;6. A compensation package is then agreed upon by the EAC and presented to the full board in executive session where it is then voted upon;7. Details of the compensation package are then communicated to the Human Resources department by the board chairman.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The Organization does not make these documents available to the public.

Filing and Contact Details

Filer

EIN
73-1395057
Phone
9183378015

Signing Officer

Name
James E Dau
Title
President
Signed
2015-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James E Dau
Formed
1967
Legal Domicile
Ok
Voting Board Members
11
Independent Board Members
9
Employees
142
Volunteers
2,207

Preparer

Preparer
Tim L Roberts
Phone
9187491040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Families of Martyrs:When a pastor, evangelist or other Christian worker is imprisoned or killed because of his or her activities, the immediate family is often left with little means of financial support. This fund is used to help sustain these believers until they can find alternative means of support. The fund is also used to provide immediate support to those who have suffered persecution themselves. Support may include living expenses, relocation, medical assistance or vocational training. In 2013, VOM provided medical assistance to approximately 570 patients in 11 countries, with the majority of the patients being from Nigeria and Pakistan.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Change in translation adjustment = -$16567

Financial Audit Committee

The Voice of the Martyrs has formed a financial audit committee for the purpose of serving as an informed voice on the Board of Directors and other standing committees by relaying the financial audit perspective when related issues are brought before those committees; and providing a direct channel of communication to the board of directors for the independent public accountant.

Part III Line 4B (Continued)

In addition, VOM may provide direct support to workers and their families, helping them meet daily needs such as food, clothing and housing. In support of these "front-line" workers, VOM also distributed more than 1.5 million videos, books, etc., that tell the story of the life of Christ.

Financial Statement Notes

Part X : FIN48 Footnote

The Ministry adopted FASB ASC 740-10-25, Accounting for Uncertainty in Income Taxes. The Ministry will record a liability for uncertain tax positions when it is more likely than not that a tax position would not be sustained if examined by the taxing authority.The Ministry's evaluation on December 31, 2013, revealed no uncertain tax positions that would have a material impact on the financial statements. The Ministry will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The Ministry is no longer subject to tax examinations by taxing authorities for years before 2009.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

COGS $1460451

Part XII, Line 2D: Other expenses and losses per audited F/S

COGS $1460451

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IRS990/Form990PartVIISectionAGrp/PersonNm0Harvey Little
IRS990/Form990PartVIISectionAGrp/PersonNm1Thomas R Holland
IRS990/Form990PartVIISectionAGrp/PersonNm2Marshal H Wright
IRS990/Form990PartVIISectionAGrp/PersonNm3Mervyn W Knight
IRS990/Form990PartVIISectionAGrp/PersonNm4David Dyson
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IRS990/Form990PartVIISectionAGrp/PersonNm6Paul Gustafson
IRS990/Form990PartVIISectionAGrp/PersonNm7Donald Banner
IRS990/Form990PartVIISectionAGrp/PersonNm8Paul Peterson
IRS990/Form990PartVIISectionAGrp/PersonNm9Edwin Baelde
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IRS990/ProgSrvcAccomActy2Grp/Desc0Front-Line Ministry:VOM directly assists pastors, evangelists and Christian workers who carry out their ministry in the face of hostility and persecution. Persecution includes imprisonment, beatings, loss of employment and possessions, and sometimes death. Their support needs are often unique, ranging from a need for horses that can carry loads of Bibles and Christian Literature at high altitudes to sponsorship of an underground training seminar for pastors. Christian workers may simply need a quality bicycle or solar-powered video projector to help them minister in remote villages. (Continued on Schedule O)
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IRS990/ProgSrvcAccomActy3Grp/Desc0Bibles and Christian Literature:Christians in restricted nations are often denied access to Bibles. This fund helps VOM print Bibles in the languages of the countries where we work and smuggle them to believers who would otherwise never have an opportunity to read God's Word. VOM distributed approximately 1.2 million Bibles in 2013 (900,000 full Bibles and 300,000 New Testaments), including more than 60,000 children's and youth Bibles. The evangelism and discipleship of children and youth are especially opposed by restrictive governments, making Bible distribution to those age groups critical.
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