CharityWatch REPORT
Issued September 2016

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.

CharityWatch's rating of Mennonite Central Committee U.S. (MCC U.S.) includes the financial activities of all of the entities included in the MCC U.S. consolidated audit of March 31, 2015, which consists of the accounts of MCC U.S., as well as Mennonite Central Committee East Coast; Mennonite Central Committee Central States, Inc.; Mennonite Central Committee Great Lakes, Inc.; and West Coast Mennonite Central Committee, Inc.

The consolidated audit also includes MCC U.S.'s "share of assets, liabilities and activities of the international operations as outlined by the covenant between MCC U.S. and Mennonite Central Committee Canada (MCCC)."

According to the MCC U.S. consolidated audit (Note 1):

"To March 31, 2012, Mennonite Central Committee Canada (MCCC) and Mennonite Central Committee U.S. (MCC U.S.) performed the majority of their international work through MCC Binational (MCCBN)... During the year ended March 31, 2012, MCCBN, MCCC and the MCC U.S. reorganized so as to continue the international operations of MCC as a shared program, while continuing their respective domestic programs. Under the terms of the reorganization, the by-laws of MCCBN were changed such that the Board of MCCBN transferred control of its corporate status, assets, liabilities and net assets to a new Board on March 30, 2012 and became known as MCC U.S. Through a document called 'Principles of Sharing MCC Binational's Assets and Liabilities', the respective Boards of MCCC and MCC U.S. and their respective delegate bodies, approved the transfer of the former MCCBN assets to MCCC and MCC U.S. effective April 1, 2012.

"Effective April 1, 2012, MCCC and MCC U.S. entered into a covenant to share the operations of the MCC U.S. international programs in each country that the former MCCBN operated and all related assets including property, relationships, reputation, knowledge, experience and supporting systems located in those countries. It is intended that the share that each national entity owns under this arrangement in each country program will be an undivided share.

"Both MCCC and MCC U.S. have agreed to collaborate and work together in the operation of the shared program so that it will be seen as one integrated MCC shared program. This commitment does not preclude either entity from agreeing occasionally to fund and manage on its own an entire project or an entire country program. In addition to the international program MCCC and MCC U.S. agreed to resource and manage other programs on a shared basis."
According to the Mennonite Central Committee U.S. (MCC U.S.) consolidated audit of March 31, 2015, MCC U.S. received donated in-kind material resources valued at approximately $2.9 million in fiscal 2015 (Consolidated Statement of Activities).

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]
According to the Mennonite Central Committee U.S. (MCC U.S.) consolidated audit of March 31, 2015 (Note 1, General):

"Much of the Organization's support comes from a variety of generous individuals and churches. MCC U.S. is strongly supported by Mennonite, Brethren in Christ and Amish communities of faith, as well as by many churches and individuals who are not Anabaptist. MCC U.S. thrift shops and relief sales together provided approximately 30% and 31% of the Organization's total contributions for the years ended 2015 and 2014, respectively..."
Mennonite Central Committee U.S. is not required to file an annual return with the IRS or state charity regulators because it is a religious organization. CharityWatch is therefore unable to provide salary information for this group.

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