Accountability

10 Standards of Ethical and Financial Accountability

1. Complete and accurate financial records shall be maintained in Canada by competent staff, and reviewed by the Canadian Board of Directors.

Intercede International has always had people with competent accounting skills maintain books and records. All records are maintained on the computer and coded for accuracy. Accounting and audited reports and other pertinent data prepared by the Staff and Auditors of this ministry are scrutinized by Canada Revenue Agency, the Canadian Centre of Christian Charities, the Board of Directors, an Audit Review Committee, and an Auditor who is a member of the Canadian Chartered Accountants. The Complete Annual Audit Report is available to anyone upon request.

2. Accounts shall be audited by a Chartered Accountant and annual financial statements are published.

The accounts of Intercede International have always been audited by an independent Chartered Accountant which has provided the Board of Directors with an annual set of financial statements showing all income, all expenditures, and a balance sheet of assets and liabilities in accordance with generally accepted accounting principles.

For 15 years through 1984, this ministry’s auditors, duly appointed by the Board of Directors, were CA’s in Ontario. Since 1985 the accounts of Intercede International have been audited annually by a local Chartered Accountant in Fort Erie, Ontario. The Complete Annual Audit Report is available to anyone upon request.

3. Intercede International shall be governed by a responsible Canadian Board of Directors, who meet at least twice annually, receive no remuneration for their services, are not staff, and are not related by blood or marriage.

Intercede’s Board consists of from 5 to 9 Canadian Directors, none of whom receives compensation. None are related by blood or marriage. Most have served on the Board for several years. An Audit Review Committee twice a year meets to consider the audit and to review the ministry’s Management’s performance. Neither officers nor any member of the governing board of Directors shall be connected by blood relationship, marriage or adoption [as those terms are defined for the purposes of the Income Tax Act] from time to time to any person designated as an officer of the organization in its governing documents or to such other members of the governing board which would, at any time, result in a majority of the members of such board being so connected. Each member of the governing board shall be advised to act in the best interest of the organization and shall not be subject to any controls or restrictions imposed by any external entity or interest group that may have elected or appointed the individual to such governing board.

The audit committee, consisting of at least 3 board members, performs fiduciary duties on behalf of the board as a whole, hence the requirement that only board members serve on this committee. To be objective, the committee must be independent of management and unencumbered by family relationships between its members and management. No board members can serve on the committee if they are related to any other board member on the committee.

The Audit Review committee has the responsibility to assure itself and the governing board that the organization’s financial policies, functions, and responsibilities, are fully met. The appointment of an independent public auditor is based on the recommendation from this committee. It would also review the audit report and forward it to the board with its own evaluation.

4. The Board shall be elected by the Membership of the Corporation to maintain checks and balances among those who govern the ministry.

The bylaws of Intercede International provide that Board Members should be elected by the Membership of the Corporation. Although each Director is required to be a Member, the Membership is made up of others who are not Directors.

Members of the Corporation, are persons who believe in the work of the ministry and are committed to protect and preserve its standards and doctrinal statement. Members of the Corporation can be Directors, staff or persons who believe in and concur with the tenets, beliefs, and purposes of Intercede International.

Other than their responsibility to elect the Board of Directors, the Members’ other duties are to approve the Auditor, and approve changes to Bylaws and maintain the fellowship and integrity of the original purposes of the ministry. Staff cannot serve as Directors of the Board.

Directors must not be accountable for the exercise of the board’s powers and authority to the board of another organization. A member of the board, if appointed by another organization, must always act in the best interests of the charity of which he or she is a director. The board member is not a delegate of another organization and must not act as such. A member of the board of a charity must not only be, but must appear to be, above reproach in all his dealings with the organization. No real or perceived conflict of interest should exist.

5. Intercede International shall strive to avoid waste and unnecessary expense and seek to keep operating and management costs at a reasonable level commensurate with the ministry’s mandate to provide public knowledge and excellent educational materials for Christians and churches here in Canada.

A principle to be followed here is that all expenses should demonstrate a measurable capacity to produce more benefit to the kingdom of God, not only in monetary terms but in terms of goals accomplished.

6. No Intercede finances, property or resources shall be used for the personal gain or benefit of any member of the staff or Board, other than remuneration for services rendered (for staff) and for reimbursement for authorized, itemized expenses (for board or staff).

Intercede International has carefully followed this standard for more than 50 years. Board members receive nothing from the ministry except travel allowances, staff receive only those benefits which are approved by the Board; and all such benefits are reported as required by law.

7. Intercede International’s Financial Policy for Donations was made on resolution by the Board of Directors in Canada and is practiced by the Management of the ministry in Canada

Intercede International receives donations that are assigned and designated for ministry projects and programs in many countries including Canada. Our procedures are set up to ensure that the donor’s gift is applied correctly to the proper project and program. Intercede International assigns all gifts for projects and programs to a geographical and classified system of account and sub account codes in order to track revenues and expenses for both programs and projects.

Short Form Donations Policy Used in Publications
“When making a donation to Intercede International, the donor acknowledges that the gift will be pooled with all other donations and disbursed by Intercede International according to its financial policy for donations. Restricted gifts are deemed by Intercede International to include a share of direct expenditures incurred by a ministry project. When gifts exceed a need or if the project for which the gift is designated becomes inactive or unassignable for any reason, then those gifts or any overage shall be used to meet other needs. Assigned and general gifts are expended at the discretion of Intercede International. Gifts will not be accepted for purposes that are not within Intercede International’s objects. Intercede International shall at all times strive to provide comprehensive information about its work and organization to all inquirers. Remuneration of staff and representatives is not based on gifts or commissions. Donors are advised to seek independent professional counsel before committing to a large gift or endowment to Intercede International. Gifts are acknowledged, and where applicable, receipted with an official receipt for income tax purposes at year end.”

This standard is the official publications policy for donations made to Intercede International. God’s people may give in confidence that their gifts will be handled wisely and with integrity. The complete Financial Policy for Donations is included in a separate appendix and is available to anyone on request.

For Albertans: Intercede International is planning to raise an estimated amount of $100,000 or more in Alberta this fiscal year for all projects and campaigns. It will cost our organization an estimated $11,000 to raise this. The funds raised will be going to share the Gospel message with indigenous missions and bring relief to the poor and the vulnerable and to provide disaster relief and educational opportunities worldwide and in Canada.

8. Intercede shall not use questionable devices to induce people to give. Nothing shall be offered for retail sale by Intercede, nor shall Intercede International become engaged in any form of commercial trade or business. Also, Intercede International does not permit the sale or loan of its donor mailing list. We protect the confidentiality of our donors and also respect the Privacy of our Beneficiaries.

Intercede’s income has increased progressively over the years without violating this standard. We believe that those who give are more blessed than those who receive, and that no other inducement than God’s favour is needed to cause His people to give. Our constituent information must be treated with appropriate care in order to maintain confidentiality. This standard also means that the organization will not sell, lease or in any other way permit another organization or person to use donor information either in printed or electronic form. (Please see full Privacy Policy at the bottom of this page). The only exception would be where the charity is required by law to provide such information. Intercede International shall respect the dignity and privacy of those who benefit from the organization’s activities in pursuit of its objects. In their contact with the ministry’s beneficiaries, the staff and volunteers of a charity sometimes receive personal information about these beneficiaries. This information must be treated with appropriate care in order to maintain confidentiality and respect for the person’s right to privacy.

9. Intercede International personnel must not speak evil or not bear false witness of other servants of our Saviour or against our neighbour.

Our Lord has called us to to publicize the need for support and intercession for indigenous ministries. But in so doing we will not engage in personal fault finding, defaming or attacking of other ministries but rather we will seek to encourage open and honest partnerships and communications with other evangelical ministries and the Body of Christ for the Glory of the Lord and His eternal kingdom.

In our zeal for righteousness we Christians sometimes are too quick to condemn. If our brother trespass, we should go to him alone (Matthew 18:15). If not successful, we should go again, taking others with us. It’s a sin to repeat a bad report without having checked it out directly with the accused.

Rumours are often false or misleading. When we evaluate indigenous ministries overseas, we may sometimes hear bad reports about some particular ministry. Through experience we have learned to reserve judgment until a careful investigation can be made. More often than not, we find the allegations to be half truths or distortions. Meanwhile, much harm has been suffered by the work that has been maligned by thoughtless Christians who repeated rumours without adequate verification.

So Intercede’s policy is to obey God’s command and not bear false witness against another. When we see others do it, we pray that God will forgive them, even as He for Christ’s sake has forgiven us.

10. MISSIONARY PRINCIPLES

  1. To be a Christian involves faith that Christ died for my sins and rose from the dead; and a parallel experience whereby I die to sin and let Christ raise me to newness of life and thereafter live His life in and through me.
  2. Our Lord Jesus Christ in the days of His flesh, was God on earth in a human body. Today He lives on earth in many bodies, each being a local assembly of those who are risen with Him. A Biblical church is the body of Christ in that locality. But all local groups of true Christians are also one body in Christ in a universal sense and every one members of one another.
  3. Every true Christian will allow Christ’s love to flow out through him to all other believers. Those who are entrusted with the management of material wealth will have compassion on the poor saints and send help to them wherever they are without attempting to manipulate or control their ministry.
  4. Risen Christians wish to see Christ born, growing and showing forth His love and power among every tribe and nation. Wherever He is born in an infant body of believers, wise men will lay gifts at His feet to help meet His needs as a child. As that body grows, other bodies all over the world will show care and concern. If ever Christ is hungry, we will feed Him. If He is naked, we will clothe Him. Those who discern His body as revealed in Scripture will constantly be concerned about Christ and His Body wherever He may be in this world.
  5. We will not intentionally foster division among true believers but will encourage spiritual unity.
  6. Applying these principles to Intercede International, we as a corporate body hereby agree that: We will encourage Christians in prosperous areas to send help to their brothers in areas of poverty, famine, persecution and disaster.
  7. We will encourage and strengthen the hands of those in whom Christ lives who are already within a given culture, and help those believers who are away from home to be Christ’s witnesses to their own people.
  8. We will give priority to Christian witness among those peoples and in those places where no true believers yet exist. We will encourage our fellow Christians to evangelize people from such cultures while they are away from home so that they may take Christ to their own people. We will seek to open channels of communication for dialogue with Christian mission organizations and encourage them to help indigenous missionary works of like precious faith. We will teach what the Bible says about our Lord’s Body, the Church, and encourage all of our fellow believers to help in building His Church in every locality.
  9. We also take these positions in accordance to the Word of God. Evangelistic: Our Lord told us to go and preach the gospel of salvation to every person. We believe that if “Christ died for all…” then all were lost and doomed to eternal damnation, without God and without hope, destined to spend eternity in the lake of fire.
  10. Rev. 20:15 So we must be soul winners. We help only those groups which have a passion to win the lost and rescue the perishing. Such is the grand theme and motivation for world missions and even aid to the suffering. As Apostle Paul said, “That I might by all means, save some.” 1 Cor. 9:22
  11. Fundamental: We uphold the basic fundamental doctrines of historic evangelical Christianity as revealed in God’s holy, inspired infallible Word – the Holy Bible which consists of 66 Books of the Old and New Testaments.
  12. Biblical Inerrancy: “The scripture cannot be broken” our Lord said (John 10:35). “One jot or tittle shall in no wise pass from the law” of God (Matthew 5:18). God cannot lie (Titus 1:2), so it is impossible that His immutable Word should contain untruths (Hebrews 6:18). So we believe in Biblical inerrancy.
  13. Second Coming: There will be no peace until the Prince of Peace comes in power to rule with a rod of iron; so the Lord Jesus must return to earth to receive his bride, the church and fulfil His Word.
  14. Separation from Apostasy: Intercede International does not normally cooperate with unbelievers or the spiritually apostate (false brethren) in the work of God. True believers must come out from among them and be separate. So Intercede International doesn’t belong to or assist any group that teaches doctrines contrary to those held by this ministry especially the teaching and practice of those bodies controlled by theological liberals and apostates who deny the fundamental truths of God’s Word.
  15. Foreign Missions: The New Testament gives priority to foreign missions. Through Christ, “we have received grace and apostleship, for obedience to the faith among all nations, for His name” (Romans 1:5). God’s supreme purpose in this dispensation is to “visit the nations, to take out of them a people for His Name” (Acts 15:14).

In addition, each Member of the Corporation, each Director, each Officer, and Staff employee must also subscribe to a Code of Christian Conduct which is made available to all prospective candidates for such positions and which must be agreed to in writing annually in order to continue missionary service with Intercede International.

Intercede International is a Certified Member of the Canadian Centre of Christian Charities and a Member also of the Evangelical Fellowship of Canada.