Financial Transparency

As a part of the Southern Baptist Convention, IMB joins together with more than 45,000 cooperating churches for the common purpose of making disciples and multiplying churches. IMB’s primary support comes through gifts to the Cooperative Program and Lottie Moon Christmas Offering®. These gifts are not a debt Southern Baptist churches owe but rather a partnership of trust linked to the common task of spreading the gospel to unreached peoples and places around the world.

IMB’s financial resources are stewarded under the guidance of our board of trustees. Trustees are elected by Southern Baptist Convention delegates to represent a wide variety of Southern Baptist churches. In addition to the financial accountability to our board, IMB complies with the standards of the Evangelical Council for Financial Accountability. ECFA’s seven standards of responsible stewardship are drawn from Scripture and provide a benchmark of compliance for financial accountability, transparency, fundraising, and board governance.

ECFA Accreditation

ECFA accreditation is awarded annually and the IMB’s accreditation is current.


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.


Seven Standards of Responsible Stewardship

  1. 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.
  2. 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.
  3. l 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.
  4. 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.
  5. 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.
    1. 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 the 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.

2023 Financials

This past year was marked with incredible generosity.

$307M 2023 Contributions

$196M Lottie Moon Offering

$97M Cooperative Program

$14M Other Contributions

$307M 2023 Expenses

$266M Global Missionary Presence Support

$41M Stateside Support

Funding Missionary Presence

53% Salaries and Benefits

13% Ministries of Access, Compassion and Partnering

13% Housing and Relocation

11% Travel and Vehicles

6% Office Expenses and Technology

4% Children’s Education

100% of every dollar to the Lottie Moon offering directly supports missionaries and their overseas ministries. Your church’s support of the Cooperative Program enables us to fuel overseas ministry needs that are not covered through the Lottie Moon offering.

When you give, your gifts are managed with the highest level of integrity.

Download the full 2023 Financial Report.

IMB Ministry Report

The 2024 International Mission Board Ministry Report is the compilation of IMB’s response to questions, and related reports, and is presented in four separate groupings. These groupings are: President’s Letter, Ministry Inquiries, Ministry Goals and Accomplishments, and Financial Statements. 50.41% of the 2023/2024 Cooperative Program Budget (National CP Dollars) is allocated to the International Mission Board. Like other Southern Baptist entities, IMB does not release salaries or other personal information concerning individual employees.

Download the IMB Financial Statement

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IMB Giver Rights

I. An IMB giver has the right to know their gift will be honored in accordance with the IMB mission, aligned with biblical principles, and used for the purposes they intended.

An IMB giver can trust that their contributions will be used faithfully to further the organization's mission. This ensures that gifts are used effectively and in alignment with biblical teachings. The commitment to honoring the giver’s intent fosters transparency and integrity.

II. An IMB giver has the right to be informed of the IMB mission, statement of beliefs (BF&M) and leadership, including the Board of Trustees.

Transparency about the organization’s mission, beliefs, and leadership is crucial. Givers are entitled to understand the foundational principles and the leadership structure that guide the IMB. This information allows givers to make informed decisions and ensures alignment with their own values.

III. An IMB giver has the right to access and review the most recent IMB financial statements.

Givers should have access to IMB financial statements to verify how their contributions are being utilized. This transparency is key for building and maintaining trust, assuring that funds are managed responsibly and ethically. It also provides assurance that the IMB adheres to sound financial practices.

IV. An IMB giver has the right to know if they are being asked for gifts by volunteers, employees, or hired fundraisers.

Clear identification of who is asking for gifts ensures requests are legitimate and trustworthy. This practice helps maintain the integrity of fundraising efforts and protects givers from potential fraud. It also allows givers to make informed decisions about their giving.

V. An IMB giver has the right to receive appropriate acknowledgement and recognition for their gift, reflecting the biblical encouragement to honor and appreciate the generosity of God's people.

Acknowledging and appreciating gifts is vital for fostering a spirit of generosity and gratitude. Recognition not only honors the giver's contribution but also encourages a culture of giving within the community. It reflects the biblical principle of honoring those who give generously.

VI. An IMB giver has the right to be assured that information about their gift remains confidential.

Maintaining the confidentiality of donor information is essential to protect their privacy. Assuring donors that their details and contributions are kept confidential fosters trust and security. This respect for privacy aligns with biblical principles of discretion and integrity.

VII. An IMB giver has the right to expect all relationships with individuals representing the organization will be professional, guided by the biblical principles of honesty, humility, and integrity.

Interactions with the organization should reflect the highest ethical standards, embodying honesty, humility, and integrity. Professional conduct ensures that all communications and engagements are respectful and trustworthy. This commitment builds a solid foundation for lasting donor relationships.

VIII. An IMB giver has the right to feel free to ask questions when making a gift and expect courteous and prompt responses.

Encouraging open communication ensures that donors can make informed decisions about their giving. Prompt and courteous responses to questions foster a supportive and transparent environment. This approach reflects the organization's respect for its donors and their contributions.

IX. An IMB giver has the right to expect the IMB to uphold biblical principles in all things.

The IMB is committed to maintaining biblical principles in every aspect of its operations. This commitment ensures that all actions, decisions, and policies are guided by Scripture, providing a solid foundation for trust and integrity in all organizational endeavors.

X. A giver has the right to expect the IMB will ensure resources are utilized in accordance with applicable laws and regulations by exercising appropriate management and controls.

Proper management and adherence to laws and regulations are critical to the IMB's stewardship of resources. By implementing stringent controls and oversight, the IMB ensures that all funds are used efficiently and legally, maximizing the impact of every contribution and safeguarding the trust of its supporters.


Candid Platinum Transparency

IMB is proud to have a Platinum seal of transparency on our Guidestar nonprofit profile through Candid. Visit our profile to see more information, including audited financial statements. Information supplied on this page fills categories pre-prepared by Candid. Categories are not able to be removed or added.



Our mission is to serve Southern Baptists in carrying out the Great Commission to make disciples of all nations.

Reaching the Nations, Together.