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Samaritan's Purse

CharityWatch rating issued
November 2024

Top-Rated Charity
A-
CharityWatch Rating
Our independent rating based
on a number of factors.
 
77%
Program Percentage
Amount spent on programs
relative to overhead.
 
$12
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Samaritan's Purse
PO Box 3000
Boone , NC 28607

Other Names

Operation Christmas Child

Tax Status

501(c)3

Stated Mission

A nondenominational evangelical Christian organization providing spiritual & physical aid to hurting people around the world with the purpose of sharing God's love through His Son, Jesus Christ.

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Data based on Fiscal Year Ended 12/31/2023

Program Percentage: 77%

The percentage of Samaritan's Purse's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$718,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $12

How many dollars Samaritan's Purse spends on fundraising to raise each $100 of contributions.

$775,000,000

Calculated Total Contributions

(rounded)

Joint Costs

Samaritan's Purse's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
78% $11
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Samaritan's Purse Consolidated Audited Financial Statements Multiple
Samaritan's Purse IRS Form 990 58-1437002
Entity: Samaritan's Purse
Document Type: Consolidated Audited Financial Statements
Tax ID: Multiple
Entity: Samaritan's Purse
Document Type: IRS Form 990
Tax ID: 58-1437002

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
This charity is Top-Rated
What does it mean to be Top-Rated?
 
Samaritan's Purse
meets governance benchmarks.
 
Samaritan's Purse
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy No Sharing  

  Name Title Compensation
1 William Franklin Graham III Chairman, President, & CEO $882,156
2 Christopher Weeks Chairman (Affiliate Office) $422,134
3 Meredith Collie CFO (Affiliate Office) $418,792
1
Name: William Franklin Graham III
Title: Chairman, President, & CEO
Compensation: $882,156
2
Name: Christopher Weeks
Title: Chairman (Affiliate Office)
Compensation: $422,134
3
Name: Meredith Collie
Title: CFO (Affiliate Office)
Compensation: $418,792

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.

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

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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