CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

According to the Compassion International consolidated audit of June 30, 2015 (Note 4, Global Partner Alliance):

"Compassion has entered into an alliance with international organizations to raise funds to release children from poverty. Together, Compassion and 11 international organizations form the Global Partner Alliance (GPA). Compassion maintains children's files, selects and monitors projects, provides field supervision, and distributes funds on behalf of the international organizations for those activities that are jointly conducted. Compassion is reimbursed for the costs incurred in providing these services..."

Contributions from the international organizations were reported as $224,139,328 and $220,460,966 for the fiscal years-ended 6/30/2015, and 6/30/2014, respectively, according to the charity's audit.

Compassion International lists the following, eleven international organizations as comprising the GPA:

Compassion Korea (South Korea)
Compassion Australia
Compassion United Kingdom
Compassion Canada
Compassion Netherlands
Compassion Deutschland (Germany)
Tear Fund New Zealand
Compassion Italia Onlus (Italy)
Compassion Schweiz (Switzerland)
Service d'Entraide et de Liaison (France)
Compassion Norden (Nordic Countries)

"The GPA funded the start-up costs for Compassion Norden's operations in fiscal years 2015 and 2014. Compassion's share of the costs [of fundraising amounted to] $986,983 and $891,197 for the years ended June 30, 2015 and 2014, respectively."
CharityWatch's rating of Compassion International includes the financial activities of the U.S. based 501(c)3 organization Compassion International (Tax ID#36-2423707), as well as the financial activities of its international affilates.

Compassion International describes its organizational structure in its 2015 audit as follows:

"Compassion's international affiliates are consolidated based on the level of control exercised by the parent company and the presence of an economic interest. Compassion's consolidated international affiliates include:"

Compassion International Ghana
Compassion International Togo
Shohanobhuti Bangladesh Trust
Adhane Management Consultants Private Limited (India)
Caruna Bal Vikas (India)
Compassion East India
Yayasan Bantuan Kasih (Indonesia)
Compassion International Lanka (Sri Lanka)
Compassion Foundation (Thailand)
Compassion do Brasil
Corporacion Compassion International Filial Ecuador
Compassion de Mexico Asociacion Civil
Compassion International de Peru
Compassion International (East Asia) Limited
Compassion International (Singapore) Limited

"Compassion Productions, LLC (CP, LLC) is a limited liability company created under the laws of the state of Tennessee with Compassion International, Incorporated as its only member. CP, LLC produces concert events which serve as a platform for Compassion's fund-raising activities."

Whenever practicable, CharityWatch obtains consolidated audited financial statements that include all of the entities of a charity. Such an audit eliminates related party transactions among related groups, and allows us to determine how efficiently an organization is operating on the whole.

For more information on this topic, please see our Criteria & Methodology which can be found under the "About Us" navigation header, and read the section entitled "Treatment of Related Organizations."

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