Financial Accountability

At International Partnerships, we understand that the Lord supplies us with resources for ministry through public contributions; therefore, we are responsible for honoring Him by being faithful stewards of these resources. We are committed to fulfilling Biblical truths regarding integrity and stewardship in our financial practices.

Therefore, we strive to adhere to the following standards (this includes ECFA’s Seven Standards of Responsible Stewardship plus others):


We subscribe to a written Statement of Faith that affirms our commitment to the evangelical Christian faith. We shall demonstrate such commitment and shall operate in accordance with biblical truths and practices. Our financial conduct must support our purpose of advancing the Gospel of Jesus Christ.


We shall be governed by a responsible Board of Directors (of not less than five individuals) who are independent (according to legal and accountability standards) and who shall meet at least semiannually to establish policy and review our organization’s accomplishments.


We shall prepare complete and accurate financial statements. In accordance with ECFA standards and Board policy, the Finance Committee of the Board shall:

  • Approve the engagement of an independent certified public accounting firm to compile, review or audit our annual financial reports and prepare our formal financial statements in accordance with accepted accounting principles.
  • Review and accept our annual Form 990 return prior to filing it with the IRS and ensure that the full Board receives a copy of the Form 990 prior to the filing.
  • Maintain appropriate communication with our independent certified public accountant during our annual attest and tax processes.
  • Apprise the Board of any material weaknesses in internal controls, significant risks, reporting or other financial issues.


Upon written request:

  • We shall provide a copy of our Form 990 return and/or our formal financial statements (published by our independent accountants) as well as any other information as the law may require.
  • We shall provide a report, including financial information on any specific project for which we have requested donations.


We shall exercise the appropriate management and controls necessary to provide reasonable assurance that our operations are carried out and our resources are used in a responsible manner and in conformity with applicable laws and regulations and biblical mandates.

We shall exercise the appropriate management and controls necessary to comply with this policy as well as our Covenant of Fellowship, Conflict & Duality of Interest Policy, Ministry Values Policy, Whistleblower Policy, and Record Retention Policy.


Truthfulness in Communications:

    • In securing charitable gifts, all representations of fact, descriptions of the financial condition of our organization, or narratives about events shall be current, complete, and accurate.
    • References to past activities or events shall be dated appropriately.
    • There shall be no material omissions or exaggerations of fact, use of misleading photographs, or any other communication which would tend to create a false impression or misunderstanding.

Donor Expectations and Intent:

    • We shall honor any statements made in an appeal about how we plan to use contributions.
    • We understand that donor intent relates both to what is communicated as part of an appeal and to any donor instructions that may accompany an accepted gift.
    • Appeals for donations shall not create unrealistic expectations of what a gift will accomplish.
    • Our policy is that all gifts designated for a specific project (or purpose) be applied to that project or purpose, with the understanding that up to ten percent of gifts will be used for Management & General expenses and Fundraising expenses.
    • Occasionally, International Partnerships receives more contributions for a given project (or purpose) than can be wisely applied to that project (or purpose). When that happens, we use these funds to meet a similar pressing need in the ministry or to the area of ministry where they are needed most. It is our policy to meet the needs that God lays before us, so that Christ is lifted-up and the Gospel is advanced.

 Charitable Gift Communication:

    • We shall provide donors with appropriate and timely gift acknowledgments.

 Acting in the Best Interest of Givers:

    • When dealing with donors regarding commitments on major gifts, we will seek to guide and advise them to adequately consider their broad interests.
    • We will make every effort to avoid knowingly accepting a gift from, or entering into a charitable agreement with a donor that would place a hardship on the donor or place the giver’s future well-being in jeopardy.
    • Respecting the privacy of our donors, we will not sell or rent our mailing list to others wishing to use the names and addresses of our supporters. We will maintain tight security on our list of friends and supporters.

Percentage Compensation for Securing Charitable Gifts: While never used in the history of our organization, if in the future we were to ever employ outside stewardship resource consultants or employ our own staff to raise support, we shall not base compensation directly or indirectly on a percentage of charitable contributions raised.


We have never compensated our corporation’s directors or leaders and have no plans to do so. However, if this were to change and we were to compensate our leaders, then we shall establish compensation levels and address related-party transactions in a manner that demonstrates integrity and propriety in conformity with ECFA’s Policy for Excellence in Compensation-Setting and Related-Party Transactions.



  • We will conduct all International Partnership’s activities with the highest standards of integrity and avoid conflicts of interest.
  • We will avoid high-pressure, manipulative, or deceptive fund-raising tactics and respect the privacy of our supporters by never selling, leasing, or renting our mailing lists.
  • We will avoid indebtedness that dishonors the cause of Christ and hinders the work of the Gospel.
  • We will pay our vendors on time and in accordance with all related agreements.
  • We will grow in knowledge and understanding of best financial practices for nonprofits to fulfill the fiduciary duty of care attributable to each Board member.
First Thanksgiving At Uman Church "salvation"

2022 Financial Information

Most of the contributions, gifts, and grants to International Partnerships are in the form of checks, card donations, and electronic transfers. The non-cash contributions we typically receive are in the form of donated stock.


We strive to maintain a low administrative and fundraising overhead so that as the highest percentage of every dollar contributed goes directly to ministry efforts in Ukraine. Over the past five years, we have averaged 91.2% of expenditures going to ministry and over the past ten years we have averaged 91.3% of expenditures going to ministry (both figures which included the challenging pandemic years). The charts below further summarize our expense categories.

Ministry Expenses
Management Expenses
Fundraising Expenses

International Partnerships, Inc. is recognized by the United States IRS as a 501(c)(3) tax exempt charitable organization and qualifies as a 509(a)(1) Publicly Supported Charity. As the chart below depicts, the amount of public support we receive significantly exceeds the 33% threshold that the IRS tests for each year as documented in our annual Form 990 returns.

International Partnerships Public Support

For additional financial information, including our most recent IRS Form 990 return and our most recent financial statements compiled by our independent certified public accounting firm (CapinCrouse LLP), please contact us at

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