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Samaritan's Purse

CharityWatch report issued
October 2018

Top-Rated Charity
A-
CharityWatch Grade
Our independent grade based
on a number of factors.
 
79%
Program Percentage
Amount spent on programs
relative to overhead.
 
$10
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 12/31/2017

Program Percentage: 79%

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

$379,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $10

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

$512,000,000

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
80% $9
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 IRS Form 990 58-1437002
Samaritan's Purse Audited Consolidated Financial Statements Multiple
Entity: Samaritan's Purse
Document Type: IRS Form 990
Tax ID: 58-1437002
Entity: Samaritan's Purse
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

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

  Name Title Compensation
1 W. Franklin Graham III President/CEO $670,348
2 Ronald Wilcox COO $321,102
3 Phyllis T. Payne VP, Corporate Affairs $320,404
1
Name: W. Franklin Graham III
Title: President/CEO
Compensation: $670,348
2
Name: Ronald Wilcox
Title: COO
Compensation: $321,102
3
Name: Phyllis T. Payne
Title: VP, Corporate Affairs
Compensation: $320,404

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, 2017.

According to the Samaritan's Purse (the Ministry) 2017 consolidated audit (Note 1, Principles of Consolidation):

"The consolidated financial statements include the accounts of the Ministry and its interrelated organizations, Samaritan's Purse (Kenya), Samaritan's Purse (Sri Lanka), and Ippan Shadan Houjin Samaritan's Purse (Japan). ... All interorganization transactions and account balances are eliminated [in the audit] upon consolidation."
According to the Samaritan's Purse (the Ministry) consolidated audit of December 31, 2017, the Ministry received contributed in-kind services from volunteers on which it placed a value of approximately $13,900,000 (Note 1, Contributed Services). The Ministry also received contributed in-kind goods on which it placed a value of approximately $225,000,000 (Note 1, Contributed Goods).

In addition, Note 1 of the Samaritan's Purse 2017 consolidated audit states re: Contributed Goods:

"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 8,800,000 and 9,100,000 gift boxes from individuals for the years ended December 31, 2017 and 2016, respectively. The estimated value per gift box was $22.37 for 2017 and $23.14 for 2016...

"Gifts-in-kind distributed through the Ministry amounted to approximately $215,600,000 and $230,500,000 for the years ended December 31, 2017 and 2016, respectively."


According to the Ministry's 2017 tax filing, the Ministry placed a value of approximately $207.9 million on donated "Shoebox Gifts," which represents about 92% of the total value of donated goods received by the Ministry in 2017 (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 on the Our Process page.]
According to the Samaritan's Purse (the Ministry) consolidated audit of December 31, 2017 (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. Billy Graham Evangelistic Association is controlled by an independent Board of Directors, though the two ministries share certain board members. The Ministry and 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 Ministry, transfer assets that align with the other Ministry'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: Samaritan's Purse-Australia, The Samaritan's Purse-Canada, Samaritan's Purse International-United Kingdom, and Gifts of Hope-Germany. The agreements outline how the affiliate 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) 2017 tax filing, SP reports for Business Transactions Involving Interested Persons, transactions described as "Comp/benefits" in the amounts shown below, related to 10 individuals who share a family relationship with an SP officer, director, or key employee (IRS Form 990 Schedule L, Part IV):

(1) Corey Lynch, Son-in-law of Director: $76,541
(2) Marty Cottrell, Son-in-law of Director: $74,255
(3) John Payne, Spouse of Director: $48,593
(4) Jessica Zerkle, Daughter of Key Employee: $47,276
(5) William Furman, Son of Officer: $45,855
(6) Jane Graham, Spouse of Director: $44,693
(7) Jane Lynch, Daughter of Director: $35,756
(8) Phakjira Isaacs, Daughter-in-law of Key Employee: $32,983
(9) Ann Littlejohn, Daughter of Officer: $24,723
(10) Allison Idol, Daughter of Director: $10,690
According to the Samaritan's Purse (the Ministry) consolidated audit of December 31, 2017 (Note 2, Property and Equipment):

"The Ministry has entered into agreements for property and asset acquisitions, capital improvements, and inventory of approximately $17,152,000 as of December 31, 2017."

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