Mcalpine Partners

“The President and Executive Administrator are related by marriage. One qualified adult member of their family of six children (Christa Connelly) is required to be a Board member to secure full family accountability for the McAlpine's. Thus all family members have full access to and knowledge of all matters of their parents' business.”

“Reviewed by president and Chair of the Board. All monthly / quarterly financial summaries are submitted to all Board members throughout the tax year, for perusal and discussion. As a small organization we have a simple budget to administer with the following line items: Administration, Financials (Income and Expenses), Staff, Travel, Donations and Grants.”

“As a small charity, the Board analyzes, evaluates and monitors all decisions related to remunerated personnel. All decisions regarding salaries or stipends are Board initiated. Salary decisions are related to personal reasonable need since the charity is trying to release as much funding as possible for the mission. The fact is that our salaried employees are the ones who provide all the services and do all the travel (training, lecturing, writing etc.)”

“The submission of our returns that are thereby available for public inspection is the primary means but all our legal documents are open for inspection. We are a small but productive and efficient charity with less than 50 regular supporters and all of them are welcome to have access at any time.”

“We served relationships in over 50 nations this year and every national contact is a volunteer thus the number given, though there are others who voluntarily participate in our zoom gatherings.”

“Our income was increased / inflated by a donation given in this tax year that was designated for the next year, 2022. We have to report it for this year's income which put us into Form 990 instead of 990EZ. Our income next year will then show at least $50,000 less. Clearly, this was not the best for our accounting!”

“Further to previous year's commitments, modest service support was provided for a religious youth camp in Israel, for disadvantaged youth in Washington DC, for a community program on the Lame Deer Cherokee reservation in Montana, for a church orphanage in Russia, for a Youth Discipleship School in India, for a girl's school in Togo.”

“Our end of year cash (made up of three current accounts: Operations, Payroll, Benefits) is inflated beyond usual for two main reasons: 1. As already mentioned we received a donation of $50,000 designated for 2022 but shown as income for 2021. In hindsight, we should have returned it and asked for it to be sent in January 2022. 2. Our Board put a moratorium on all international travel for the last two years of Covid. Given this is our largest expense in normal times, it has allowed an accruing of cash funds which is of itself helpful as a cushion for when travel is possible once again and our international commitments can be re-engaged.”

“Though a small charity and not audited, we did consult with an independent accountant we have used before for advisement. For reasons already mentioned that inflated our income above the limit to do the customary 990EZ, we have engaged the 990 for the first time which has determined that we will get an independent audit and our 990 return done by our CPA. (Of course we should rejoice at an increased income but it is 'swings and roundabouts' for a charity with no guarantees of donations.)”