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United Methodist Committee on Relief (UMCOR)

CharityWatch report issued
March 2024

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

United Methodist Committee on Relief (UMCOR)
458 Ponce De Leon Ave NE
Atlanta, GA 30308

Other Names

National Justice for Our Neighbors
United Methodist Committee on Relief of Global Ministries

Tax Status




Stated Mission

Works globally to alleviate human suffering, whether caused by war conflict or natural disaster, and advance hope and healing.

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Data based on Fiscal Year Ended 12/31/2022

Program Percentage: 97%

The percentage of United Methodist Committee on Relief (UMCOR)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $1

How many dollars United Methodist Committee on Relief (UMCOR) spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
United Methodist Committee on Relief of Global Ministries Audited Consolidated Financial Statements Multiple
Entity: United Methodist Committee on Relief of Global Ministries
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?
United Methodist Committee on Relief (UMCOR)
meets governance benchmarks.
United Methodist Committee on Relief (UMCOR)
meets transparency benchmarks.
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 N/A*
Reports that financial statements were audited by an independent accountant
*Religious organizations are not required to file with the IRS
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  

Unable to Provide Salaries

See Analysts' Notes for explanation.

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.

The United Methodist Committee on Relief (UMCOR) is not required to file an annual return (Form 990) with the IRS or state regulators because it is a religious organization. CharityWatch is therefore unable to provide salary information for this group.

CharityWatch's letter grade rating of UMCOR is based on our analysis of its  audited consolidated financial statements for its fiscal year ended December 31, 2022

According to the United Methodist Committee on Relief (UMCOR) consolidated audit of December 31, 2022 (Note 1, Nature of the organization and principles of consolidation):

"United Methodist Committee on Relief of Global Ministries, Inc. is a Domestic Nonprofit Corporation in the state of Georgia. United Methodist Committee on Relief of Global Ministries, Inc. (UMCOR), a tax-exempt, not-for-profit organization, was established by the General Conference of The United Methodist Church to provide assistance to persons in need through programs of relief, rehabilitation, service to refugees, and renewal of life."

"National Justice for Our Neighbors, Inc. d/b/a Immigration Law & Justice Network ("ILJN"), a wholly owned subsidiary of UMCOR, is a tax-exempt, not-for-profit organization which was established to administer immigration programs. UMCOR provides shared services to ILJN."

"UMCOR at Sager Brown ("Sager Brown"), a wholly owned subsidiary of UMCOR, was organized by UMCOR and the General Board of Global Ministries of The United Methodist Church, Inc. ("Global Ministries") as a material relief program of UMCOR. The purpose of Sager Brown is to operate the facilities of Sager Brown and the UMCOR depot in support of worldwide ministries, as well as continued development of community ministries. Sager Brown operates as a division of UMCOR and is supported primarily through funding by UMCOR and revenues generated from ministries carried out related to volunteer depot staffing and disaster relief projects."

"All of the financial activities and balances of UMCOR, ILJN and Sager Brown are included in the consolidated financial statements (collectively, "UMCOR"). All significant intercompany accounts and transactions are eliminated in consolidation." 

According to the United Methodist Committee on Relief (UMCOR) consolidated audit of December 31, 2022 (Note 4, Transactions with related entities):

"UMCOR reimburses Global Ministries for shared costs for support of certain programs and administrative and management services. During the years ended December 31, 2022 and 2021, UMCOR reimbursed Global Ministries $5,345,222 and $4,965,854, respectively, for these costs. These amounts are included in program services and management and general expenses in the accompanying consolidated statements of activities." 

"During 2021, UMCOR contributed $23,086 to Global Ministries towards the construction and rehabilitation costs of the new headquarters in Atlanta, Georgia. These amounts are included in specialized ministries expenses in the accompanying consolidated statements of activities. UMCOR shares office space with Global Ministries."

"During 2022, Global Ministries contributed $2,561,082 to UMCOR, $2,500,000 for a global health initiative and $61,082 from Advance giving." 

"UMCOR has placed certain [amounts] of its endowment funds with Global Ministries for investment management purposes. At December 31, 2022 and 2021, UMCOR had assets under management with Global Ministries of $1,513,146 and $1,975,281, respectively. Since the underlying investments are not in UMCOR's name those balances are included in investments and a corresponding liability is recorded in funds held for others in the statements of financial position. Investment returns are allocated to UMCOR based upon the weighted average percentage of the UMCOR funds held for investment to the total Global Ministries investments."

"The Advance for Christ and His Church is an official program of The United Methodist Church (the "Church") through which support may be designated for projects approved by the Advance Committee of Global Ministries. An Advance Special Gift is a contribution made by an individual, local church, organization, district, or conference to a project authorized by the Advance Committee. Special Sunday Offerings is an annual special offering for relief programs. The World Service Fund is the basic benevolence fund of the Church and annual allocations from the World Service Fund are made to support the activities of the various organizations of the Church. Advance Special Gifts, UMCOR Sunday Offerings and allocations from the World Service Fund are passed to UMCOR through the GCFA from the General Funds of the Church. These amounts are reported separately in the consolidated statements of activities." 

"Amounts received from the other United Methodist churches and agencies accounted for 94% and 90% of UMCOR's total operating revenue in 2022 and 2021, respectively. The Church's support of UMCOR is dependent upon contributions from its congregations (i.e., congregational participation in the apportionment covenant)."

According to the United Methodist Committee on Relief (UMCOR) consolidated audit of December 31, 2022 (Note 13, Contingencies and uncertainties):

"The Protocol of Reconciliation and Grace Through Separation was introduced as legislation in early 2020 for the upcoming General Conference. This joins other legislative proposals that if adopted by the General Conference would provide an alternative way for churches to separate from the United Methodist Church. These proposals include a provision for new denominations to receive financial payments from the United Methodist Church and retain their real estate. The scheduled General Conference has been delayed until 2024, and the financial impact resulting from these potential separations on the General Funds is unknown at this time."