Mcalpine Partners
Public records show a registered, tax-exempt organization in good standing.
What it says it does
We provide religious education for clergy and church members, internationally and interdenominationally, through national and local conferences, zooms, downloadable lectures, sermons and literature, specializing in the support and development of global relational church prayer networks that bring pastors from different nations on every continent together. We also provide practical support for social justice projects engaged by these pastors.
- Income
- $294,130
- Spending
- $282,956
- Spent on programs
- 100%
- Reserves
- 5.6 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 2
- Volunteers
- 0
- Highest pay
- $94,300, president
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 64% of charities in its peer group (religion, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 5.6 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 4% of income.
Income trend
15 of 15Income rose 48% on the year before.
Spending floor
15 of 15100% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 66 out of 100. Higher than 60% of charities in its peer group (religion, $250k to $1m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $16,661 spent. Continuing support for pastoral leadership and prayer networks in ASK ASIA (including in Pakistan, India, Bangladesh, Nepal, Bhutan, Philippines) and in the Balkan Prayer Network (including North Macedonia, Serbia, Bosnia) and also in Cuba and Turkey where the church is marginalized and persecuted.
- $9,210 spent. Every year we continue to support the educational costs of 200 girls in Dapaong, Togo, in a church school that has now graduated its first students from remote villages to go to university in Lome. Education of women the key to survival and development of villages. Educational support for Discipleship programs (C.S.Lewis Institute). Publication of educational literature for translation in most major world languages. Contributions to Training and Education missions for Youth, including inner city ministries in Washington DC, scholarships for Discipleship programs, refugee ministry to boat families in Spain, refugee repatriation in Wales, support for Druze children in war zone.
- $4,296 spent. Personal support for particular needs of pastors, mainly in circumstances of persecution and resultant poverty, as in Pakistan (food for widows and orphans of martyred pastors), India, Bangladesh, Cuba.
- $251,889 spent. Cost of all services to provide communications and educational resources to nearly fifty nations - zoom-heavy communications.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.