Financial Transparency and Accountability

Send Relief is a compassion ministry collaboration between the International Mission Board (IMB) and the North American Mission Board (NAMB). Because IMB and NAMB cover the overhead of Send Relief operations, every dollar given directly to Send Relief goes to ministry activity on the field.

International ministry funds and activities are managed under the oversight of the IMB Board of Trustees, and North American ministry funds and activities are managed under the oversight of the NAMB Board of Trustees.

IMB and NAMB trustees are approved each year by SBC messengers to provide overall oversight and accountability.

Send Relief is also accredited by the Evangelical Council for Financial Accountability (ECFA) and has received certification of complete compliance with the ECFA standards of responsible stewardship through periodic standards reviews.

Send Relief has earned a Platinum Seal of Transparency on its nonprofit profile through Candid, is accredited by the Evangelical Council for Financial Accountability (ECFA), and has earned a seal of transparency from Excellence in Giving.

Candid Platinum Transparency

Formed through a merger of Foundation Center and Guidestar, Candid is a leading nonprofit organization that provides comprehensive data and insights on the social and nonprofit sectors. On Send Relief’s Candid nonprofit profile, you can find information about ministry results, audited financial statements, leadership, and more.  This information has earned Send Relief a Platinum Seal of Transparency from Candid.

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ECFA Integrity Standards

Send Relief has received ECFA’s accreditation of complete compliance with its standards of integrity and stewardship.

ECFA is a leading accountability organization of over 2,700 Christian churches and ministries who are committed to being accountable privately to God and transparent publicly to donors and the world. This commitment is rooted in Scripture:

“We take this course so that no one should blame us about this generous gift that is being administered by us, for we aim at what is honorable not only in the Lord's sight but also in the sight of man.”  2 Corinthians 8:20-21

ECFA describes its standards further: “ECFA's Seven Standards of Responsible Stewardship™, drawn from Scripture, are fundamental to operating with integrity. Accountability to God is vital, but people form their impressions of both people and organizations by looking at the outward appearances” 1 Samuel 16:7.

ECFA-accredited ministries like Send Relief are committed to upholding these standards:

  1. Doctrinal Issues. Every organization shall subscribe to a written statement of faith clearly affirming a commitment to the evangelical Christian faith or shall otherwise demonstrate such commitment, and shall operate in accordance with biblical truths and practices.
  2. Governance. Every organization shall be governed by a responsible board of not less than five individuals, a majority of whom shall be independent, who shall meet at least semiannually to establish policy and review its accomplishments.
  3. Financial Oversight. Every organization shall prepare complete and accurate financial statements. The board or a committee consisting of a majority of independent members shall approve the engagement of an independent certified public accountant, review the annual financial statements, and maintain appropriate communication with the independent certified public accountant. The board shall be apprised of any material weaknesses in internal control or other significant risks.
  4. Use of Resources and Compliance with Laws. Every organization shall exercise the appropriate management and controls necessary to provide reasonable assurance that all of the organization’s operations are carried out and resources are used in a responsible manner and in conformity with applicable laws and regulations, such conformity taking into account biblical mandates.
  5. Transparency. Every organization shall provide a copy of its current financial statements upon written request and shall provide other disclosures as the law may require. The financial statements required to comply with Standard 3 must be disclosed under this standard. An organization must provide a report, upon written request, including financial information on any specific project for which it sought or is seeking gifts.
  6. Compensation Setting and Related Party Transactions. Every organization shall set compensation of its top leader 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.
  7. Stewardship of Charitable Gifts

Truthfulness in Communications. In securing charitable gifts, all representations of fact, descriptions of the financial condition of the organization, or narratives about events must be current, complete, and accurate. References to past activities or events must be appropriately dated. There must 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.

Giver Expectations and Intent. Statements made about the use of gifts by an organization in its charitable gift appeals must be honored. A giver’s intent relates both to what was communicated in the appeal and to any instructions accompanying the gift, if accepted by the organization. Appeals for charitable gifts must not create unrealistic expectations of what a gift will actually accomplish.

Charitable Gift Communication. Every organization shall provide givers appropriate and timely gift acknowledgments.

Acting in Best Interest of Givers. When dealing with persons regarding commitments on major gifts, an organization’s representatives must seek to guide and advise givers to adequately consider their broad interests. An organization must make every effort to avoid knowingly accepting a gift from, or entering into a contract with, a giver that would place a hardship on the giver or place the giver’s future well-being in jeopardy.

Percentage Compensation for Securing Charitable Gifts. An organization may not base compensation of outside stewardship resource consultants or its own staff directly or indirectly on a percentage of charitable contributions raised.

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Excellence in Giving

Send Relief has earned a seal of transparency from Excellence in Giving. Each recognized charity has submitted 175 data points about operations and performance for donors to review before making an informed giving decision.

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2024 Gifts and Budget

Because faithful believers give to Send Relief and other Southern Baptist ministries, we are able to meet needs and see lives changed by the power of the gospel.

2024 Contributions

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Million
Contributions from NAMB and IMB

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Million
Gifts for Southern Baptist Compassion Ministries

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Million
2024 Expenses

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Million
North American Ministry Expenses

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Million
International Ministry Expenses

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Million

Cooperative Program funds provided through NAMB and IMB currently cover all personnel and administrative costs, so 100% of every dollar given directly goes to the field for ministry.

IMB & NAMB FINANCIAL TRANSPARENCY

For more information about IMB and NAMB’s financial accountability policies and audited financial reports, please visit their financial transparency pages.

IMB Financial Transparency

NAMB Financial Transparency

MINISTRY REPORTS

IMB and NAMB produce comprehensive ministry reports for the SBC every year with detailed ministry activities and financial information, including Send Relief. You can find Send Relief International and Send Relief North American ministry activity within those reports.

View Annual Report
View SBC Ministry Reports

Meeting needs, changing lives.