Information About Financial Accountability

Financial Accountability Overview

All God’s Children International is an orphan care ministry answering God’s call to provide the love and hope that every child deserves.

We believe every gift, regardless of the size or type of contribution, must be stewarded in a manner that is consistent with our stated mission to fulfill God’s command to look after orphans.

All God’s Children International is accredited by the Evangelical Council for Financial Accountability (ECFA). We are committed to the utmost standards of stewardship, financial responsibility, and accounting practices. An independent public accounting firm audits our financial statements annually. Our current financial statement is available upon request.

Under state and federal laws, our Board of Directors must have official control of the organization’s funds and the freedom to allocate these funds in a manner which will carry out the expressed mission of AGCI. We will exert every effort to honor any stated donation designation or preference. In certain circumstances, where the project or need is overfunded or cannot be carried out in accordance with the donor’s preference, the funds will be used for similar projects or needs approved by our Board of Directors.

Contributions to AGCI may be tax deductible. Please contact your tax accountant or visit irs.gov (Publication 526) for further information.

STEWARDSHIP REPORT

AGCI 2016 Financial Report
AGCI 2015 Financial Report
AGCI 2014 Financial Report

IRS FORM 990

Form 990 2016
Form 990 2015
Form 990 2014
Form 990 2013

PRIVACY POLICY

All God’s Children International respects your privacy. Below, you’ll find a list of common questions pertaining to our privacy policy.

WHAT INFORMATION DO WE COLLECT?

AGCI collects information from you when you fill out a pre-application, subscribe to our newsletter, give a gift, respond to a survey, or fill out a form.

When submitting information on our site, you may be asked to enter the following: your name, email address, mailing address, phone number, credit card information or social security number. However, you may visit our site anonymously.

HOW DO WE USE YOUR INFORMATION?

Any information we collect from you may be used in one of the following ways:

  • To personalize your experience
  • To improve our website
  • To improve customer service
  • To process transactions
  • To administer a contest, promotion, survey or other site feature
  • To send periodic emails (The email address you provide for order processing will only be used to send you information and updates pertaining to your order. Note: If at any time you would like to unsubscribe from receiving future emails, we include detailed unsubscribe instructions at the bottom of each email.)

Your information, whether public or private, will not be sold, exchanged, transferred, or given to any other company for any reason whatsoever, without your consent, other than for the express purpose of delivering the purchased product or service requested.

HOW IS YOUR INFORMATION PROTECTED?

We implement a variety of security measures to maintain the safety of your personal information when you place an order or enter, submit, or access your personal information.

We offer the use of a secure server. All supplied sensitive/credit information is transmitted via Secure Socket Layer (SSL) technology and then encrypted into our Payment gateway providers database only to be accessible by those authorized with special access rights to such systems, and are required to keep the information confidential.

After a transaction, your private information (credit cards, Social Security number, financials, etc.) will not be stored on our servers.

CAN OUTSIDE PARTIES OBTAIN YOUR INFORMATION?

We do not sell, trade, or otherwise transfer your personally identifiable information to outside parties. This does not include trusted third parties who assist us in operating our website, conducting our business, or servicing you, so long as those parties agree to keep this information confidential. We may also release your information when we believe release is appropriate to comply with the law, enforce our site policies, or protect our, or others rights, property, or safety. However, non-personally identifiable visitor information may be provided to other parties for marketing, advertising or other uses.

CALIFORNIA ONLINE PRIVACY PROTECTION ACT COMPLIANCE

Because we value your privacy, we have taken the necessary precautions to be in compliance with the California Online Privacy Protection Act. We, therefore, will not distribute your personal information to outside parties without your consent.

CHILDREN’S ONLINE PRIVACY PROTECTION ACT COMPLIANCE

We are in compliance with the requirements of the Children’s Online Privacy Protection Act (COPPA). We do not collect any information from anyone under 13 years of age. Our website, products and services are all directed to people who are at least 13 years old or older.

YOUR CONSENT

By using our site, you consent to our online privacy policy.

CHANGES TO OUR PRIVACY POLICY

If we decide to change our privacy policy, we will post those changes on this page and/or update the privacy policy modification date below.

This policy was last modified on 4/15/2014.

CONTACTING US

If there are any questions regarding this privacy policy, you may contact us using the information below.

Main Office for All God’s Children International
1400 NE 136th Ave., Suite 201
Vancouver, WA 98684
503-282-7652
800-214-6719
503-282-2582 (fax)
info@allgodschildren.org

GIVING POLICY

As a nonprofit, tax-exempt entity, ALL GOD’S CHILDREN INTERNATIONAL (AGCI) accepts charitable gifts and donations from persons who wish to support AGCI’s mission and programs. Charitable gifts and donations may be outright or deferred, and may be directed toward different AGCI programs. Regardless of the nature, form and amount of any such donation, AGCI recognizes a fiduciary responsibility to donors, clients and children served, and wishes to avoid any appearance of conflict of interest or preferential treatment to donors. The following procedures are intended to achieve those objectives.

WHO IS RESPONSIBLE

All policies and guidelines for charitable gifts and donations must be established or approved by the AGCI Board of Directors. The AGCI President, in coordination with the Vice President of Administrative Services, is responsible for managing all donor solicitation programs and activities.

COMMUNICATIONS WITH DONORS

AGCI may inform, guide or assist donors or potential donors who wish to support AGCI’s mission and programs. Under no circumstances may AGCI pressure or unduly persuade any person or entity to make a charitable gift or donation to AGCI. Employees or representatives of AGCI who communicate with donors or potential donors should in all cases encourage such donors to consult with independent legal and/or tax advisers prior to making any gift, to ensure that the donor obtains full and accurate information regarding all aspects of the proposed gift. Under no circumstances should any agent or employee of AGCI provide tax or legal advice to a donor or potential donor.

HUMANITARIAN CONTRIBUTIONS AS A COMPONENT OF REQUIRED FEES

Notwithstanding any other provision of this procedure, AGCI may set adoption fees that require, as a component of such fees, a fixed contribution toward the child welfare services or child protection programs of AGCI or of another agency or entity in the U.S. or in the child’s country of origin. However, any such required contribution must be clearly designated and explained to clients who are required to pay such fees, in accordance with Standard 96.40.

DECLINED AND PROHIBITED DONATIONS

AGCI reserves the right to refuse acceptance of any gift or donation and to consult with counsel regarding the suitability of any gift. No gift would be accepted that would:

  1. Result in AGCI violating its bylaws.
  2. Result in losing its status as an IRS 501c3 not-for-profit organization.
  3. Be too difficult or too expensive to administer in relation to the value.
  4. Be for purposes outside AGCI’s mission.

No donation will be accepted that is earmarked for or otherwise intended to benefit, or is restricted to any particular person, client or prospective adoptive parent.

AGCI will not solicit donations of cash, securities, annuities or specific property from an adopting parent working with AGCI from:1. The time a contract is received until six months after an adoption is finalized.

  1. The time a contract is received until six months after an adoption is finalized.
  2. The time AGCI’s services to the adopting parent have terminated.

ADOPTING PARENT ADVOCACY RULES

Adopting parents may be informed of and choose to participate in advocacy activities that support AGCI, including:

  1. Contributing in-kind goods and services for AGCI’s homes and partners while traveling to their child’s country of origin as a requirement of the adoption process.
  2. Grassroots awareness and fundraising activities including house parties, runs, walks, auctions, dinners, web-campaigns, etc., as volunteers and/or contributors.
  3. AGCI short-term mission trips, including paying fees that support trip-related orphan care projects.
  4. Fulfill an outstanding pledge, including sponsorship, made prior to the time a contract is received. An adopting parent may fulfill the pledge term and renew the pledge at the same level under the conditions outlined in sections 6 and 7 of this procedure.

UNSOLICITED DONATIONS FROM AN ADOPTING PARENT

In the event an unsolicited donation is received from an adopting parent after an adoption is contracted, AGCI may accept the gift under the following conditions:

  1. Any offer of a donation will be referred to a member of the development staff for follow-up with the adopting parent.
  2. The donation will be made through AGCI’s standard development process and coordinated by a member of the development staff.
  3. Donation information will be held confidential by the development staff, senior management and Board of Directors. Information will not be shared with adoption, inquiry and social services staff. Documentation of gifts will be kept confidential and separate from AGCI’s adoption database and files.
  4. The adopting parent will sign a document stating that the donation was not solicited and that they have not benefited from and do not expect to benefit as a result of making the gift.
  5. Contributions made in conflict with these terms will be declined.

PLEDGES AND SPONSORSHIPS

AGCI may accept pledges, which are commitments to give a specific dollar amount according to a fixed time schedule, including sponsorship pledges.

  1. Sponsorship pledges are usually for amounts of $1,200 or less and for a period of one year. Sponsorship pledges may be paid monthly, quarterly, or annually. Sponsorship pledges may renew from year to year.
  2. All other pledges must have written documentation that contains the amount of the pledge clearly specified and a clearly defined payment schedule. Before a pledge is accepted, the donor must be considered to be financially capable of making the gift.
  3. Acknowledgements and any naming opportunity associated with a pledge or sponsorship shall be removed if for any reason the pledge is not completed within the agreed upon payment schedule.
  4. In the event of death, pledge balances will be written off when AGCI is notified, unless there are provisions in the donor’s estate plans or the donor’s family indicates intent to complete the pledge.
  5. All requests to deactivate a pledge must be presented to and approved by AGCI.

GIFTS OF SECURITIES, ANNUITIES OR SPECIFIC PROPERTY

AGCI may accept gifts of securities, charitable gift annuities (immediate or deferred), real estate or tangible personal property only upon the prior review and approval by the AGCI President.

ENDOWMENT FUND

AGCI may establish an endowment fund to benefit the general purposes of the agency. The Board of Directors will determine what percentage of the income from the endowment fund may be used for current AGCI program activities.

All God’s Children International does not sell, trade or share a donor’s personal information outside the organization. When AGCI partners with other organizations (public, private, non-profit or government) to fulfill its ministry of serving orphans around the world, donor information remains confidential and is not disclosed to partner entities unless the donor gives specific permission to do so.

RECORDS POLICY

STORAGE AND ACCESS TO RECORDS

ALL GOD’S CHILDREN INTERNATIONAL (“AGCI”) adoption files will be maintained in a manner best designed to ensure their confidentiality and to protect the records from loss, damage, or destruction. When not in use, case files, medical records, and adoption registry records will be kept in locked filing cabinets, or secured file storage facility called Iron Mountain.

Only authorized personnel will have access to files. No adoption records will remain out and/or accessible and available for general viewing, whether on desktops or elsewhere. Files are stored in two rooms, the active filing room (families currently in the adoption process) and the post filing room (families in the process of completing post-adoption reports).

All files are color coded by country, with the following colors representing the respective countries:

• Blue – Bulgaria
• Red – China
• Yellow – Ethiopia
• Black – Guatemala
• Green – India
• Brown – Kazakhstan
• Light Blue – African American Infant Program (currently) and Nepal (formerly)
• Light Green – Oregon Foster Care Adoptions
• Orange – Vietnam

When a family completes their adoption, their program director takes their file from the active room, reviews the file to make sure it is complete, and files the file in the post room. The family’s file remains in the post room for approximately one year, until all of their social worker written reports are complete. At this point the file is sent to the secure offsite file location. When a family’s self-written post adoption reports arrive in the office, they are compiled by program for the year and then filed all at once with Iron Mountain. Off-site filing codes are kept for both the actual file and for the location of each self-report. Once all post-adoption reports are complete, including self-written family assessments, the family is sent a closing letter.

Computer backups of all electronic case files, medical records and adoption registry records, as of 1997, are backed up monthly and stored offsite. A paper copy of all case files, medical records, and adoption registry records will be maintained off premises by AGCI once the client file closes. All records subject to this procedure will be stored in a manner that allows for the records to be located and retrieved, using an index system.

When a client file closes in one of our satellite offices and becomes in-active or the social worker completes all post-adoption requirements, the entire client file, including electronic copies of documents, must be sent to AGCI’s main office in Vancouver by a traceable carrier with a signature requirement upon delivery. All packages must be insured at a value of $250.00. Once the package is received in the Vancouver office it will be signed for and archived in the client files.

RETENTION OF RECORDS

AGCI files regarding child placement, disruption, and child and birth parent information–including all adoption case files, adoption-related medical records, and adoption registry records–will be retained permanently by AGCI. Applicant files that have not resulted in an adoptive placement will be retained for three years. General correspondence will be retained for three years. All employment and contractor files will be permanently retained. Publicity, newsletters, information appearing on websites, grant requests will be retained permanently. Articles of incorporation, bylaws, annual reports, and corporate minutes will be permanently retained. Contracts, leases, and agreements with non-clients will be retained for ten years after full performance. Accounting ledgers and journals, audit reports, balance sheets, profit and loss reports, tax and nonprofit filings, payroll records, insurance policies will be retained permanently. All other financial and business records will be retained for ten years.

TRANSFER OF RECORDS

In the event that AGCI ceases to provide adoption services, all retained adoption-related records will be transferred to a licensed adoption agency in the state where AGCI’s retained adoption records are permanently stored. If an agency qualified and willing to accept AGCI’s adoption records cannot be found, the records will be transferred to the Oregon Department of Human Services or the appropriate state agency in the state where AGCI is licensed. AGCI will notify the appropriate state agency, the accrediting entity, and the U.S. Secretary of State of any transfer of adoption records. The notice must be given within 30 days of when AGCI ceases to provide adoption services, and must specify to whom records will be transferred.

WHISTLEBLOWER PROTECTION

A whistleblower as defined by this policy is an employee of AGCI who reports an activity that he/she considers to be illegal or dishonest to one or more of the parties specified in this policy. The whistleblower is not responsible for investigating the activity or for determining fault or corrective measures; appropriate management officials are charged with these responsibilities.

Examples of illegal or dishonest activities are violations of federal, state or local laws; billing for services not performed or for goods not delivered; and other fraudulent financial reporting.

If an employee has knowledge of or a concern of illegal or dishonest fraudulent activity, the employee is to contact his/her immediate supervisor, the AGCI President or Human Resources. The employee must exercise sound judgment to avoid baseless allegations. An employee who intentionally files a false report of wrongdoing will be subject to discipline up to and including termination.

Whistleblower protections are provided in two important areas–confidentiality and against retaliation. Insofar as possible, the confidentiality of the whistleblower will be maintained. However, identity may have to be disclosed to conduct a thorough investigation, to comply with the law and to provide accused individuals their legal rights of defense.

AGCI will not retaliate against a whistleblower. This includes, but is not limited to, protection from retaliation in the form of an adverse employment action such as termination, compensation decreases, or poor work assignments and threats of physical harm. Any whistleblower who believes he/she is being retaliated against must contact the AGCI President or Human Resources immediately. The right of a whistleblower for protection against retaliation does not include immunity for any personal wrongdoing that is alleged and investigated.

All reports of illegal and dishonest activities will be promptly submitted to the AGCI President or Human Resources who is responsible for investigating and coordinating corrective action.

Employees with any questions regarding this policy should contact the AGCI President.

CONFLICT OF INTEREST

OVERVIEW

Description: The policy covers all applicants who are known to AGCI or determined to be a connected party to AGCI, who wish to pursue the adoption of a child through AGCI.

Purpose/Rationale: To provide all parties with AGCI’s expectations around conflict of interest and when it applies.
Applicability: All AGCI employees, volunteers, interns, board members and other connected parties.

POLICY

AGCI has a responsibility to ensure that all adoption activities are consistent with AGCI mission and values, ethics and policy of our licensing and accrediting bodies, and the laws of the United States, the Hague Convention on International Adoption and foreign governments.

In our desire to assist those seeking to adopt, it is our ethical obligation to ensure that the best interests of the primary client are our first consideration followed by the confidentiality of the secondary client. To that end AGCI has established that all persons known to AGCI or viewed as connected parties will require review of their adoption application by the Special Consideration Committee.

If an applicant is determined to fall within this policy, the applicants will be asked to sign a memo of understanding regarding the policy and the following procedures will be followed in their adoption process.

DEFINITIONS

Conflict of Interest: The entanglement of an individual’s private interests with professional obligations, such that an independent observer might reasonably question whether the individual’s professional actions or decisions are improperly influenced by considerations of self-interest, a prior commitment, competing loyalties, an inability to be objective and/or personal financial impact.

Primary Client: The child who will be adopted.

Secondary Client: The adopting parent(s).

Persons Known to AGCI: Past and current employees; past and current interns/volunteers; and/or former board members (at least six months from end of board commitment).

Connected Parties to AGCI: Family members, friends or other close relationships of the above defined “persons known to AGCI,” as determined by the Special Consideration Committee.

Family Member: Spouse, child or any relative by birth, marriage or adoption.

Special Consideration Committee: A three-member committee; in the case that one of the committee members is the applicant or related to the applicant, that committee member will excuse themselves from the committee and be replaced by an impartial member.

PROCEDURE

Special Considerations:

1. Applicants will be asked to adopt through a program where they have no connection to the program director(s).

2. When the applicants are connected to the Post-Adoption Coordinator, the Director of Adoption or the Adoption Paperwork Coordinator will conduct post adoption follow-up and monitoring or will be CC’d on all communication and monitor the case more closely.

3. When the applicants are connected to the President, Vice President of International Programs or Vice President of Adoption, that AGCI employee will assist the Special Consideration Committee in determining if the policy applies.

4. Employees will be asked to sign a memo of understanding if an applicant is known to that employee.

5. All applicants will have the option to appeal the decision of the special consideration committee. If such an appeal is requested the applicant will be provided with the procedure for filing an appeal.

6. Employees or board members may request that the Special Consideration Committee decline an applicant based on the relationship with that employee or board member. This request will be held in confidence.

Employees:

1. Employees will adopt through a country where they do not have a direct connection.

2. All employees are strongly encouraged to choose a Hague program to avoid the appearance of preferential treatment.

3. Employees are asked to sign a memo of understanding that they will not discuss their adoption during business hours.

4. Employees should refrain from putting colleagues into a compromising position by discussing their adoption outside of business hours.

5. Employees may not use any working hours to conduct adoption-related business/calls.

6. Employees will need to request PTO hours from their supervisor for all adoption related calls/business.

7. Employees who do not follow the policy will be subject to disciplinary action, including but not limited to, a verbal or written warning.

Application:

The Special Consideration Committee will review the application based on the current adoption guidelines and will determine if the applicants are eligible to adopt. During the review of the application all information included on the application, in addition to all information known to the Special Consideration Committee members through the applicants’ relationship to the agency may be considered in determining eligibility.

Once general eligibility is determined, the Special Consideration Committee will determine applicants’ eligibility for specific program(s). If applicants qualify for a country that operates under the Hague convention, the Special Consideration Committee will strongly recommend the applicants adopt through this program to further reduce the perception of preferential treatment.

Application Procedure:

1. Add to Pre-App and Application the following question: Do you have any past or current personal and/or professional affiliation with AGCI staff, volunteers, interns or board members?
a. This question will trigger a special consideration of the application by the Inquiry Coordinator.

2. Inquiry Coordinator will receive pre-app or application and send out memo of understanding.

3. Inquiry Coordinator notifies Vice President of Adoption that a “special consideration” application has been received.

4. Vice President of Adoption will designate who will “lock” the applicants file in SAM to only the designated staff members.

5. The Special Consideration Committee is convened by the Vice President of Adoption within five business days of receiving the application and/or supporting documents.

6. The Special Consideration Committee determines the applicants’ agency and program eligibility and notifies the Inquiry Coordinator of the decision.

7. Inquiry Coordinator notifies applicant of their approval/denial and which programs they are eligible for based on the special considerations.
a. If the applicant is a staff member, the Special Consideration Committee may tell the applicant directly of the decision.

8. If the applicants are approved, the known employee will be asked by their supervisor to sign the Employee Conflict of Interest Memo of Understanding.

Home Study:

If the applicants reside in one of AGCI’s licensed states, the applicants will complete their home study through an AGCI-identified cooperating agency.

1. Adoptive applicants will be provided with the list of cooperating agencies in AGCI-licensed states.

2. Home study will be conducted by a cooperating agency.

3. Home study will be reviewed and approved by AGCI.

Paperwork/Waiting:

During the paperwork and waiting stage of the adoption process the potential adoptive
parents file will only be accessible to their program director, the Vice President of Adoption and the Vice President of Administrative Services.

Referral:

Depending on the program, review of a specific referral may return to the Special Consideration Committee before a referral is made to the family. If adopting from a Hague country, the Central Authority in the sending country will issue the referral directly to the family.

1. Program director receives referral from non-Hague country or locates a child on the CCWAA databank in the China Special Needs Program.

2. Program director requests that the Vice President of Adoption convene the Special Consideration Committee.

3. Program director presents the referral information to the Special Consideration Committee.
a. Provide the approved parameters for the family.
b. Present the child information.
c. Provide the committee with a list of all families the child could be placed with.
d. Provide the committee with each family’s stage in the adoption process or position on the wait list.

4. Committee members will consider if the referral is in the best interest of the child.

5. Committee members will evaluate if the referral is the best fit for the family.

6. Committee members will decide if the referral to this family is fair to other waiting families.

7. The Committee will notify the program director if the referral can be given to the family.

8. If determined by committee, the program director will make the referral to family.

Travel:

While the adoptive family is in country for their adoption, all calls will be addressed during business hours. Adoptive families should only contact their designated program director if issues arise during travel.

1. Adoptive families may not ask for special travel arrangements (i.e., hotel, flights, etc.), extra visits with their child or any services that may be considered preferential by other clients.

2. Applicants will sign a second memo of understanding at travel.

Post-Adoption:

All post-adoption reports and support will be provided by the agency that completed the original adoption home study. At this stage the adoptive parents file will only be accessible to the Post-Adoption Coordinator, Adoption Paperwork Coordinator, Vice President of Adoption and the accounting department.