CharityWatch's rating of Samaritan's Purse includes the financial activities of the "interrelated organizations" consolidated in the Samaritan's Purse audited financial statements for the year ended December 31, 2023.
According to the Samaritan's Purse (the Ministry) 2023 consolidated audit (Note 1 re: Principles of Consolidation): "The [audited] consolidated financial statements include the accounts of the Ministry and its interrelated organizations, Samaritan's Purse (Kenya), Samaritan's Purse (Sri Lanka), Ippan Shadan Houjin Samaritan's Purse (Japan), Samaritan's Purse (Korea), Samaritan's Purse International - United Kingdom, Samaritan's Purse - Australia Limited, Samaritan's Purse Australasia-Operation Christmas Child Limited, Samaritan's Purse - Australia Limited of New Zealand, and Samaritan's Purse Australasia-Operation Christmas Child Limited of New Zealand...All interorganizational transactions and account balances are eliminated [in the audit] upon consolidation." |
According to the Samaritan's Purse (SP) consolidated audit of December 31, 2023 (Note 11, Contributed Goods and Services): SP received contributed goods and services during the fiscal year-ended December 31, 2023, on which it placed a total value of $331,351,590. Of this amount, $268,658,615, $25,981,560, and $11,128,614 was attributed to "Operation Christmas Child gift boxes," "Food," and "Medical equipment and supplies." [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 on the Our Process page.] |
According to the Samaritan's Purse (the Ministry) consolidated audit of December 31, 2023 (Note 3, Property and Equipment): "...The Ministry has entered into agreements for property and asset acquisitions and capital improvements of approximately $27,800,000 as of December 31, 2023." |
According to the Samaritan's Purse (the Ministry) consolidated audit of December 31, 2023 (Note 10, Related-Party Transactions):
"The Chairman of the Board, Chief Executive Officer, and President of the Ministry serves as the Chairman of the Board, Chief Executive Officer, and President of Billy Graham Evangelistic Association (the 'Association'). The Association is controlled by an independent Board of Directors, though the two ministries share certain board members. The Ministry and the Association are engaged in related party transactions including a shared services agreement to gain efficiencies over administrative services supporting their individual ministries, receive and forward contributions intended for the other organization, transfer assets that align with the other organization's projects and activities, and staff and financially support joint ministry activities and disaster responses... ...The Ministry maintains license agreements with the following unconsolidated organizations: The Samaritan's Purse-Canada and Samaritan's Purse e.V. The agreements outline how the affiliated organizations coordinate program activities and the terms and conditions of their use of the Ministry's registered name and trademarks..." |
According to the Samaritan's Purse (SP) 2023 tax filing, SP reports for Business Transactions Involving Interested Persons transactions described as "Comp/benefits" or "Compensation" in the amounts shown below, related to 11 individuals who share a family relationship with an SP officer, director, or key employee (IRS Form 990, Schedule L, Parts IV & V): (1) Corey Lynch, Spouse of Director: $194,109
(2) Austin Woodring, Son of Director: $104,386
(3) Jeremy Zerkle, Son-in-law of Key Employee: $93,400
(4) Marty Cottrell, Son-in-law of Director: $91,228
(5) Andrew Harrelson, Son of Key Employee: $73,036
(6) John Payne, Spouse of Director: $61,570
(7) Joshua Scott, Son of Director: $54,490
(8) Jane Graham, Spouse of Director: $52,940
(9) Ricky Woodring, Spouse of Director: $49,770
(10) Jessica Zerkle, Daughter of Key Employee: $37,310
(11) Kristen Graham, Spouse of Director: $25,250
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According to the Samaritan's Purse (SP) 2023 tax filing, SP reports re: the existence of a family or business relationship among officers, directors, trustees, or key employees (IRS Form 990, Schedule O re: Part VI, line 2).: William Franklin Graham III, Board Chair/CEO, has a family relationship with Jane Austin Lynch, Board/Senior Advisor. William Franklin Graham III, Board Chair/CEO has a family relationship with Edward Graham, Board Member/COO. Edward Graham, Board Member/COO has a family relationship with Jane Austin Lynch, Board/Senior Advisor. Corey Furman, Board Member, has a family relationship with James Furman, Officer [Assistant Treasurer]; Bobby Idol, Board Member, has a family relationship with Sterling Carroll, Officer [Treasurer]
Samaritan's Purse reports having 19 voting members on its governing body at the end of 2023, with 12 voting members reported as independent (IRS Form 990, Part VI, lines 1a & 1b).
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