Mcalpine Partners
Nonprofit profile at a glance
- EIN
- 463322491
- IRS 990 coverage
- 2021–2025
- Forms available
- Form 990 2025, Form 990-EZ 2024, Form 990-N 2015
- Location
- Washington, DC, USA
- Phone
- 2022465957
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Christianity
- Affiliation
- Christianity
Reported finances
- Revenue
- $294,130
- Expenses
- $282,956
- Assets
- $132,655
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Stuart McAlpine (President)
Highest reported compensation
- Stuart McAlpine (President): $94,300 total reported compensation
- Celia McAlpine (Executive Administrator): $60,948 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
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.
What it reported doing in 2025
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.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 89% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 78
- Accountability: 77
- Sustainability: 37
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.9%; rating input score 96
- Program expense ratio: 99.7%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 81.8%; rating input score 82; 1st percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.8%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 0.47; rating input score 23; 23rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: 54.9%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: 72.2% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 0.4% per year; rating input score 100; 22nd percentile among comparable filings
- Asset growth: -4.3% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 95.9% of revenue deployed · 99.7% of spending went to programs
- Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $282K in reported program spending
- Leadership: top reported pay $94K · 7 people listed
- Consistency: 40 of 41 current checks pass · 1 finding to review
- Schedules: 3 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 to 2025
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 44/100.
- High — Sustainability: Total-asset coverage ratio scored 23/100.
- High — Growth: Asset growth scored 0/100.
- Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 3/100.