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.

Note(s)
According to the Samaritan's Purse (the "Ministry") consolidated audit of December 31, 2015, the Ministry received contributed services from volunteers on which it placed a value of approximately $13,000,000 (Note 1, Contributed Services). The Ministry also received contributed goods on which it placed a value of approximately $213,900,000 (Note 1, Contributed Goods).

Audit Note 1 further states:

"The Ministry receives donations of medical equipment, supplies and other materials for use in its programs... These donations include the receipt of individual gift boxes through the Operation Christmas Child project. This project collected approximately 8,700,000 and 8,000,000 gift boxes from individuals for the years ended December 31, 2015 and 2014, respectively. The estimated value per gift box was $22.62 for 2015 and $21.65 for 2014..."

According to the Ministry's 2015 tax filing, the donated gift boxes received were valued at approximately $203 million, which represents about 95% of the total donated goods received by the Ministry in 2015 (IRS Form 990 Schedule M).

[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 Samaritan's Purse (the Ministry) consolidated audit of December 31, 2015 (Note 7, Related Party Transactions):

"The Chief Executive Officer, President, and Chairman of the Ministry serves as Chief Executive Officer, President, and Chairman of Billy Graham Evangelistic Association [('the Association')]. Billy Graham Evangelistic Association is controlled by an independent Board of Directors, though the two ministries share certain board members..."

"The Ministry provided cash grants totaling $750,000 in 2014 and in-kind contributions valued at $264,112 in 2015 and $574,469 in 2014 to Billy Graham Evangelistic Association in support of various ministry projects. Billy Graham Evangelistic Association provided cash grants totaling $800,000 in 2015 and in-kind contributions valued at $166 in 2015 and $952 in 2014 to the Ministry in support of various ministry projects..."

Additionally, among other noted transactions between the two organizations: "The Ministry purchased land and property from the Association for a total of $2,000,000 in 2015."
According to the Samaritan's Purse 2015 tax filing (IRS Form 990 Schedule L, Business Transactions Involving Interested Persons), the Organization provided compensation and benefits to eight people who share a family relationship with a current or former officer, director, trustee, or key employee:

William Furman - Son of Officer - $31,102
Scott Hughett - Son-in-Law of Director - $116,646
Marty Cottrell - Son-in-Law of Director - $72,942
John Payne - Spouse of Director - $44,675
Jessica Zerkle - Daughter of Key Employee - $13,025
Jane Lynch - Daughter of Director - $30,358
Jane Graham - Spouse of Director - $42,467
Allison Idol - Daughter of Director - $14,893

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