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International : Humanitarian Relief Supplies

CN Advisory: Moderate Concern

MAP International

Medicine For The World

four stars

100.00

4700 Glynco Parkway Brunswick, GA 31525
tel: (800) 225-8550   Web Site
EIN: 36-2586390

Board Leadership
Jim Barfoot
Chairman

CEO
Steve Stirling
President & CEO

CN CN CN LOW

CN CN CN HIGH

On March 12, 2018, it came to the attention of Charity Navigator that MAP International is the subject of an Order to Cease and Desist, Revocation of California Charity Registration and Assessment of Penalties by The California Attorney General's Office according to court documents. For this reason, we have issued a Moderate Concern CN Advisory. For more information regarding the charges reported, please see the California Attorney General's Office's website.

  • On April 11, 2018, MAP International submitted a Notice of Appeal regarding this matter.

  • On December 11, 2018, a hearing was held regarding the ongoing case. A full transcript can be read here.

Charity Response

A Statement from MAP International: 

MAP’s nationally-recognized independent auditing firm, specializing in tax exempt organizations, has certified without qualification that MAP’s financial statements, including MAP’s valuation of donated medicines and other gifts, are fairly presented, in all material respects, in accordance with Generally Accepted Accounting Principles (GAAP). In March 2018, the California Attorney General’s Office (“AG”) issued an Order to Cease and Desist to MAP that alleged that MAP’s independent auditors and MAP, along with other charities that use the same or a similar valuation methodology and their different independent auditors, all were wrong in their interpretation and application of GAAP, in violation of California law. The AG does not challenge MAP’s use of donated funds, agrees that MAP honors its charitable mission, and concedes that it has never received any complaint about MAP. 
MAP appealed the AG’s order. After an evidentiary hearing before the California Office of Administrative Hearings in November-December 2018, the administrative law judge who heard the case announced his decision that the AG failed to prove any violation of GAAP. Among other reasons, the judge found that the AG’s interpretation of GAAP was contradicted by the American Institute of Certified Public Accountants’ Audit Risk Alert and the expert witnesses who testified at the hearing. The transcript of the judge’s decision is linked above. 
The evidentiary hearing also concerned how MAP and other charities that distribute donated items, such as medicines and medical supplies, should be allowed to communicate to donors the percentage of donated resources that are used for programs. Historically, MAP (along with other charities and various U.S. state charity regulation authorities) have communicated this ratio based on a combination of the charity’s total gifts-in-kind and donated cash, rather than gifts-in- kind only or cash only. By contrast, the AG is taking the position that a charity that receives both gifts-in-kind and cash may only communicate to potential donors the percentage of cash that is used for programs. MAP disagrees. MAP’s mission is to help distribute medicines and medical supplies to those in need, and thus the communication of how all donated resources are used more accurately describes MAP’s operations. The judge has not yet ruled on this issue. 
The final decision in the California case is expected later in 2019. As an ECFA-accredited charity (www.ecfa.org), MAP is committed to uphold the highest standards of accountability, transparency, and integrity in its accounting and finances. MAP’s financial statements and IRS Form 990s, which explain in detail how MAP values donated medicines, are available here: https://www.map.org/financials

This charity has received a Moderate Concern Advisory due to an open or pending investigation regarding allegations of possible illegal activity, improper conduct, organizational mismanagement, or other matters of concern. Please note that this investigation has not concluded and that the allegations being investigated have not been confirmed by the U.S. legal system. Charity Navigator aims to provide donors and users with as much information as possible in order to make an informed giving decision. This advisory will be updated once we become aware that the investigation is completed. The views and opinions expressed here are those of the authors of sources used for the reported information, and not those of Charity Navigator. Charity Navigator is not responsible for the nature or content of the information presented through such external sources and websites. For more information on how or when we decide to publish a CN Advisory, please review our methodology.

  Score
(out of 100)
Rating
Overall Score & Rating 100.00 four stars
  Financial 100.00 four stars
  Accountability & Transparency 100.00 four stars
This rating was published 02/01/2019 and includes data from FY2017, the most recent 990 received at that time.

MAP International is a Christian organization providing life-changing medicines and health supplies to people in need.

In times of disaster, MAP provides immediate humanitarian assistance and relief aid including medicines and health supplies to those left
homeless and without access to basic services.

Founded in 1954, MAP International is one of the nation's 100 largest non-profit organizations, serving 10 million people annually in more than 100 countries. To date, we have provided more than $6 billion in medicines and medical supplies globally.

MAP serves all people, regardless of religion, gender, race, nationality, or ethnic background.

MAP International is a Christian organization providing life-changing medicines and health supplies to people in need.

In times of disaster, MAP provides immediate humanitarian assistance and relief aid including medicines and health supplies to those left
homeless and without access to basic services.

Founded in 1954, MAP International is one of the nation's 100 largest non-profit organizations, serving 10 million people annually in more than 100 countries. To date, we have provided more than $6 billion in medicines and medical supplies globally.

MAP serves all people, regardless of religion, gender, race, nationality, or ethnic background.

Impact Information

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GlobalGiving Status
Leader Status
This organization has earned GlobalGiving Leader Status by demonstrating active engagement and/or effectiveness over the past year. GG Rewards is the system GlobalGiving uses to reward nonprofits that demonstrate listening to the people they serve, learning, and improving their impact. Organizations receive points which translate into their Status: 52% of organizations are Partner, 22% are Leader, and the top 26% of organizations are Superstar. GlobalGiving is a trusted Impact Information partner of Charity Navigator.
Additional Badges from GlobalGiving
Vetted
This organization has been vetted by GlobalGiving.
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This impact information is current as of March 2019, when it was provided to us by GlobalGiving. At this time, Impact information published on this organization's page has no effect on its rating per our methodology. Further, the availability of GG Rewards information for charities on our site has no effect on Charity Navigator's evaluation of GlobalGiving.

Financial

four stars

100.00

Accountability & Transparency

four stars

100.00

This rating was published 02/01/2019 and includes data from FY2017, the most recent 990 received at that time.
Overall Rating Chart
  Program Expenses
(Percent of the charity's total expenses spent on the programs
and services it delivers)
99.5%
  Administrative Expenses < 0.1%
  Fundraising Expenses 0.3%
  Fundraising Efficiency < $0.01
  Working Capital Ratio (years) 0.33
  Program Expenses Growth 28.3%
  Liabilities to Assets 0.7%
All data for Financial Performance Metrics calculations was provided by MAP International on recent 990s filed with the IRS.
All data for Financial Performance Metrics calculations was provided by MAP International on recent 990s filed with the IRS.

Highly Rated

Charity Name & State Overall Score Overall Rating
MAP International (GA) 100.00 four stars
American Foundation For Children With AIDS (PA) 87.96 three stars
Christian Blind Mission International (SC) 90.00 four stars
Project C.U.R.E. (CO) 94.74 four stars
Operation USA (CA) 92.92 four stars

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REVENUE  
Contributions  
   Contributions, Gifts & Grants $595,407,496
   Federated Campaigns $0
   Membership Dues $0
   Fundraising Events $219,038
   Related Organizations $0
   Government Grants $0
Total Contributions $595,626,534
   Program Service Revenue $2,580,290
Total Primary Revenue $598,206,824
   Other Revenue $71,151
TOTAL REVENUE $598,277,975
   
EXPENSES  
   Program Expenses $636,725,283
   Administrative Expenses $498,291
   Fundraising Expenses $1,618,690
TOTAL FUNCTIONAL EXPENSES $638,842,264
   
Payments to Affiliates $0
Excess (or Deficit) for the year $-40,564,289
   
Net Assets $186,912,603

Program names and associated costs are listed for the top programs as reported on the charity's most recently filed Form 990. The top programs displayed will include the largest three programs, or those programs covering at least 60% of the charity's total expenses, whichever comes first.

Program Name Amount Spent % of Program Expenses
Distributing Medicine $495,893,255 77.9%
Health Supplies $81,059,532 12.7%
Promote Community Health $59,772,496 9.4%

Ratings History
MAP International has received 2 consecutive 4-star ratings from Charity Navigator.

Form 990 FYE Date Published Overall Score Overall Rating
CN 2.1
2017-09 02/01/2019 100.00 four stars
2016-09 05/04/2018 100.00 four stars
-- 03/27/2018 --Moderate Concern Advisory

On March 12, 2018, it came to the attention of Charity Navigator that MAP International is the subject of an Order to Cease and Desist, Revocation of California Charity Registration and Assessment of Penalties by The California Attorney General's Office according to court documents. For this reason, we have issued a Moderate Concern CN Advisory. For more information regarding the charges reported, please see the California Attorney General's Office's website.

Charity Response

A Statement from MAP International: 

MAP’s nationally-recognized independent auditing firm, specializing in tax exempt organizations, has certified without qualification that MAP’s financial statements, including MAP’s valuation of donated medicines and other gifts, are fairly presented, in all material respects, in accordance with Generally Accepted Accounting Principles (GAAP). In March 2018, the California Attorney General’s Office (“AG”) issued an Order to Cease and Desist to MAP that alleged that MAP’s independent auditors and MAP, along with other charities that use the same or a similar valuation methodology and their different independent auditors, all were wrong in their interpretation and application of GAAP, in violation of California law. The AG does not challenge MAP’s use of donated funds, agrees that MAP honors its charitable mission, and concedes that it has never received any complaint about MAP. 
MAP appealed the AG’s order. After an evidentiary hearing before the California Office of Administrative Hearings in November-December 2018, the administrative law judge who heard the case announced his decision that the AG failed to prove any violation of GAAP. Among other reasons, the judge found that the AG’s interpretation of GAAP was contradicted by the American Institute of Certified Public Accountants’ Audit Risk Alert and the expert witnesses who testified at the hearing. The transcript of the judge’s decision is linked above. 
The evidentiary hearing also concerned how MAP and other charities that distribute donated items, such as medicines and medical supplies, should be allowed to communicate to donors the percentage of donated resources that are used for programs. Historically, MAP (along with other charities and various U.S. state charity regulation authorities) have communicated this ratio based on a combination of the charity’s total gifts-in-kind and donated cash, rather than gifts-in- kind only or cash only. By contrast, the AG is taking the position that a charity that receives both gifts-in-kind and cash may only communicate to potential donors the percentage of cash that is used for programs. MAP disagrees. MAP’s mission is to help distribute medicines and medical supplies to those in need, and thus the communication of how all donated resources are used more accurately describes MAP’s operations. The judge has not yet ruled on this issue. 
The final decision in the California case is expected later in 2019. As an ECFA-accredited charity (www.ecfa.org), MAP is committed to uphold the highest standards of accountability, transparency, and integrity in its accounting and finances. MAP’s financial statements and IRS Form 990s, which explain in detail how MAP values donated medicines, are available here: https://www.map.org/financials
2016-09 11/01/2017 100.00 four stars
2015-09 10/01/2016 100.00 four stars
2014-09 06/01/2016 100.00 four stars
 
CN 2.0
2014-09 11/01/2015 99.92 four stars
2014-09 07/01/2015 97.17 four stars
2013-09 02/01/2015 99.94 four stars
2013-09 11/01/2014 97.17 four stars
2012-09 10/01/2013 92.34 four stars
2011-09 05/01/2013 84.31 three stars
2011-09 09/01/2012 83.75 three stars
2009-09 09/20/2011 99.94 four stars
 
CN 1.0
2009-09 11/01/2010 99.91 four stars
2008-09 10/01/2009 92.41 four stars
2007-09 10/01/2008 94.86 four stars
2006-09 10/01/2007 92.36 four stars
2005-09 06/01/2006 92.38 four stars
2004-09 07/01/2005 92.40 four stars
2003-09 07/01/2004 92.39 four stars

The data displayed on this tab is provided by the IRS in the form of Publication 78 and the Business Master File (BMF).

EIN 36-2586390
Name in IRS Master File MAP INTERNATIONAL
NTEE Code Q33
NTEE Classification International Relief
NTEE Type International, Foreign Affairs and National Security
Classification Charitable Organization
Subsection 501(c)(3)  (View the list of codes)
Activities (160) Aid to the handicapped (see also 031)
(179) Other health services
(911) Foreign organization
Foundation Status Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi)
Deductibility Contributions are deductible
Affiliation Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations).
Group Name [Not Applicable]
Ruling Date October, 1976
Filing Requirement 990 (all other) or 990EZ return
Fiscal Year End September
IRS Forms 990
(provided courtesy of Foundation Center)
(Log In or Register Now to View Forms 990!)
  • September, 2017
  • September, 2016
  • September, 2015
  • September, 2014
  • September, 2013
Compensation % of Expenses Paid to Title
$201,611 0.03% Steven G. Stirling President, CEO

Highly Rated

Charity Name & State Overall Score Overall Rating
MAP International (GA) 100.00 four stars
Vitamin Angels (CA) 98.23 four stars
Medical Teams International (OR) 89.39 three stars
Global Links (PA) 93.62 four stars
Matthew 25: Ministries (OH) 100.00 four stars

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This charity has an official representative registered with Charity Navigator.

Charity Contact Info

MAP International
4700 Glynco Parkway
Brunswick, GA 31525
tel: (800) 225-8550
fax: (912) 265-6170
EIN: 36-2586390

Mail donations to:
4700 Glynco Parkway
Brunswick, GA 31525

Visit Web Site

Board Leadership

Jim Barfoot
Chairman

CEO

Steve Stirling
President & CEO

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