Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
The Voice of the Martyrs Inc
Employer identification number
73-1395057
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
41,340,945
47,525,834
40,930,807
40,034,220
41,722,224
211,554,030
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
41,340,945
47,525,834
40,930,807
40,034,220
41,722,224
211,554,030
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
8,662,695
6
Public support. Subtract line 5 from line 4.
202,891,335
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
41,340,945
47,525,834
40,930,807
40,034,220
41,722,224
211,554,030
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
213,492
145,625
162,610
231,479
195,910
949,116
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10,770
25,097
22,754
58,621
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
0
11
Total support (Add lines 7 through 10).
212,561,767
12
Gross receipts from related activities, etc. (see instructions)
..................
12
8,986,076
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
95.450 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
92.020 %
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
13000170
Software Version:
2013v4.0
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
The Voice of the Martyrs Inc
Employer identification number
73-1395057
Return Reference
Explanation
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.
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.
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.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.