Eternal Perspective Ministries/ Randy Alcorn

Summary

Eternal Perspective Ministries (EPM) is a Christ-centered organization dedicated to teaching biblical truth and drawing attention to the needy and how to help them. EPM exists to meet the needs of the unreached, unfed, unborn, uneducated, unreconciled and unsupported people around the world.

EPM is a 501(c)3 nonprofit organization, and therefore all gifts to EPM, whether to their general or special funds, are tax deductible.


Contact information

Mailing address:
39085 Pioneer Blvd, Ste 206
Sandy, OR 97055-7055

Website: www.epm.org

Phone: (503) 668-5200

Email: info@epm.org


Organization details

EIN: 943125475

CEO/President: Mr. Randy Alcorn

Chairman:

Board size: 8

Founder: Mr. Randy Alcorn

Year founded: 1990

Tax deductible: Yes

Fiscal year end: 12/31

Member of ECFA: No

Member of ECFA since:


Purpose

Eternal Perspective Ministries (EPM) is a Bible-believing Christ-centered nonprofit organization with two goals:

1.) to teach the principles of God's Word, emphasizing an eternal viewpoint;

2.) to reach the needy in Christ's name, calling attention to the needs of the:

  • unreached, who've never heard the gospel;
  • unfed, unclothed, unsheltered and poor due to circumstance (not choice);
  • unsupported, Christians suffering in hostile spiritual environments;
  • unborn, targeted for abortion, and their mothers deceived and exploited by the child-killing industry;
  • unreconciled, those of different races and cultures who are alienated, hostile, or suspicious of each other;
  • untrained, a generation growing up in a society without moral absolutes and eternal values, who need to hear God's truth spoken in love, and whose parents need to be equipped to be their children's educators and role models.

    EPM's teaching goal is accomplished through speaking, teaching and consultation, as well as generating articles, newsletters, books, and interviews and commentary promoting an eternal perspective.

    EPM's reaching goal has included local prolife efforts (including four Portland Life Chains and abortion clinic sidewalk counseling), as well as undertaking new, strategic and distinctive ministries according to current needs and opportunities.

    EPM also provides personal and financial support to other ministries doing the work of Christ. For instance, the ministry was heavily involved in assisting Portland Crisis Pregnancy Centers (now Pregnancy Resource Centers) in the founding of their new center in Gresham, which now sees more clients than any other center in Oregon. EPM has helped raise funds for Bible printing and distribution in the former Soviet Union and China, and have channeled donor funds to Servant's Fellowship to bring training and support to persecuted Christians in Muslim countries. Royalties from Randy Alcorn's books are the property of EPM and have been sent to vital ministries such as World Relief, Slavic Gospel Union, Focus on the Family, Prison Fellowship, The JESUS Film Project, Promise Keepers, Action International, Urban Family, Voice of Calvary Ministries, Voice of the Martyrs, The Bible League and Feed the Children.

    Many fine overseas ministries are unknown to most Christians in the west, since they put their funds into doing the ministry, not marketing or fundraising. EPM has seen first-hand the work of many organizations and has contacts with Christian leaders of high integrity across the globe. Through these international contacts we have helped line up qualified people with strategic ministry needs. EPM seeks to idenitify, support and call attention to strategic Christ-centered ministries.

    Those wishing to give funds to Christian work, but who lack the time and opportunity to personally investigate which ministries are most worthy and strategic, can give to EPM's nine special funds knowing that 100% of all contributions will go to carefully chosen strategic ministries. In this way, EPM serves as an eternal investment brokerage for those desiring to store up treasures in heaven.

    EPM avoids provincialism, competition, turf-consciousness and reinventing the wheel. Their philosophy is that much more is accomplished for eternity when it doesn't matter which group gets the credit. EPM seeks to foster unity and cooperation in the body of Christ. An example of this is our founding of a bimonthly pro-life leaders fellowship affiliation in Oregon and Washington that grew from six partipants in 1991 to over fifty. Greater understanding, shared resources and ministry cooperation has come out of these meetings.

    EPM is led by a former pastor and a board committed to the local church. It does not replace church ministries, but complements, strengthens and facilitates them. Contributions to EPM are needed and appreciated, but the ministry asks that they be above and beyond one's regular giving to a Bible-believing Christ-centered local church.

    EPM is a Christ-centered non-profit outreach which offers no cost or low cost ministry and materials. Pastors and churches are invited to avail themselves of EPM's teaching and reaching ministries. If they so desire, individuals and churches may support this ministry. EPM is a 501(c)3 nonprofit organization, and therefore all gifts to EPM, whether to their general or special funds, are tax deductible. Gifts may be mailed to EPM, 2229 East Burnside #23, Gresham, OR, 97030.

  • Mission statement


    Statement of faith

    Eternal Perspective Ministries uses the following to express its Statement of Faith:

    We believe the Bible to be God's Word: The sixty-six books of the Bible are God's written revelation to man, God-breathed and verbally inspired (2 Timothy 3:16), absolutely without error in the original documents. The contents of every book are nothing less than the Word of God (1 Corinthians 2:7-14; 2 Peter 1:20-21).

    The Holy Spirit so guided the human authors that, through their individual personalities and different styles of writing, they composed and recorded God's Word to man without error (2 Peter 1:20-21; Matthew 5:18; 2 Timothy 3:16).

    The Word of God is an objective and propositional revelation, as opposed to a subjective or intangible one (1 Thessalonians 2:13; 1 Corinthians 2:13). We hold to the historical-grammatical interpretation of Scripture, believing that while there are countless subjective human interpretations there is a specific authorial intention (both human author and divine), which is the true meaning of the text. It is our responsibility to discern that intention, based on the chosen words and their context. (In keeping with this, we believe in a literal six day creation, based on the clear statement of Genesis 1:31 and Exodus 31:17.)

    Not only is the Bible infallible, it is the exclusive rule of faith and practice (Matthew 5:18; 24:35; John 10:35; 16:12-13; 17:17; 1 Corinthians 2:13; 2 Timothy 3:15-17; Hebrews 4:12; 2 Peter 1:20-21). This means that nothing else is or can be authoritative for our belief and practice--this includes any person or organization, and the ever-changing beliefs of psychology, education, science, religion, and the current body of political correctness.

    Because we believe the Bible, this is what we believe about the following:

    1. GOD - We believe there is only one true God, who exists eternally in three persons: Father, Son, and Holy Spirit (Gen. 1:1; John 10:30; John 4:24; Deut. 6:4; Matt. 28:19; 2 Cor. 13:14).

    2. MAN - We believe that man is created in the image and likeness of God, but that in Adam's sin the race fell, became alienated from God, inherited a sinful nature, and is unable by his own strength to remedy his lost condition (Gen. 1:27; Rom. 3:22-23; Eph. 2:12).

    3. CHRIST - We believe the Lord Jesus Christ, the eternal Son of God, became man, without ceasing to be God, having been conceived of the Holy Spirit and born of the virgin Mary. Christ came in order that He might reveal God and redeem sinful man. He accomplished our redemption through his death on the cross as a substitutionary sacrifice. Our redemption is made sure to us by his literal physical resurrection from the dead (John 1:1-2, 14; Luke 1:35; Rom. 3:24-25; 4:25; I Pet. 1:3-5). We believe the Lord Jesus Christ is now in heaven, exalted at the right hand of God, where as the High Priest for his people, he fulfills the ministry of Representative, Intercessor and Advocate (Heb. 9:24; 7:25; Rom. 8:34; I John 2:1-2).

    4. HOLY SPIRIT - We believe the Holy Spirit is a divine person of the same nature as God the Father and the Son. He was active in the creation, he convicts men of sin, he restrains the evil one until God's purpose is fulfilled. He is the supernatural agent in regeneration, baptizing all believers into the body of Christ, indwelling and sealing them unto the day of redemption. We believe the Holy Spirit is the divine Teacher who guides believers into all truth. All who are saved can and should be filled with the Spirit. (John 6:63; II Cor. 3:6; Rom. 8:11; I Pet. 3:18; Eph. 5:18).

    5. SALVATION - We believe salvation is the gift of God, given to man by grace (not earned by man's efforts) and received by personal faith in the Lord Jesus Christ, whose blood was shed for the forgiveness of our sins (Eph. 2:8-10; John 1:12; Eph. 1:7). Believers can know they are saved and kept by God's power and are thus secure in Christ (John 10:28-29; Rom. 8:31-39; I John 5:13). It is the privilege of believers to rejoice in the assurance of their salvation, but the Word clearly teaches the incompatibility of professing faith while living in sin (1 John 3:9), and forbids any spiritual presumption that minimizes the importance of the holy works God has called us to do (Eph. 2:8-10).

    6. THE CHURCH - We believe that the Church, which is the body and bride of Christ, is a spiritual organism made up of all born-again persons of this age, irrespective of their affiliation with Christian organizations (Eph. 1:22-23; 5:25-27; I Cor. 12:12-24). The local church is at the very heart of God's kingdom program. Parachurch organizations such as EPM should only exist to serve Christ-centered local churches, not in any way to detract from them.

    7. SATAN - We believe in the existence of Satan, a fallen angel, who is the open and declared enemy of God and man (Job 1:6-7; Matt. 4:2-11; Isa.14:12-17). Satan is not God's equal opposite, but that of Michael the Archangel--the devil is only a creature, and can do nothing without God's sovereign permission (Job 1:9-12).

    8. THE RETURN OF CHRIST - We believe in the premillenial second coming of the Lord Jesus, to raise the dead in Christ and receive believers who are alive at His coming (I Cor. 15:51-57; I Thess. 4:13-18; Titus 2:11-14; Matt 24:15-25; 46:11; II Thess. 1:7-10; Rev. 20:6).

    9. THE ETERNAL STATE - We believe the souls of those who have trusted in the Lord Jesus Christ for salvation pass immediately into His presence at death, and there remain in conscious fellowship until the resurrection at his coming, when soul and body reunited shall be associated with Him forever in Glory. The souls of unbelievers remain after death in conscious misery until the final judgment of the great white throne at the close of the millennium when soul and body reunited shall be cast into the lake of fire, not to be annihilated, but to be punished with everlasting destruction from the presence of the Lord and from the glory of His power. (Luke 16:19-26; 23:42; II Cor. 5:8; Phil. 1:23; II Thess. 1:7-9; Jude 6-7; Rev. 20:11-15). We believe in a literal and physical heaven and hell.

    10. THE RESPONSIBILITY OF BELIEVERS - We believe Christians should live not in light of the moment, but in light of eternity, realizing that things are often not what they appear and that the true treasures are those which will last for eternity (2 Cor. 4:18; Matt. 6:19-25). We should all seek to walk in such a manner as not to bring reproach upon our Lord and Savior, who commands separation from sinful practices (Romans 12:1-2; 14: 2 Cor. 6:14; 7:1). It is the obligation of every believer to witness by deed and by word to the truths of Holy Scriptures and to seek to proclaim the Gospel to all the world (Acts 1:8). It the responsibility of all believers to remember the work of the Lord in prayer and to support it with their assets of time, gifting and money (I Cor. 16:2). Believers in Christ should be the first to reach out to the poor and needy, and to defend the defenseless in the name of and for the sake of our Lord (Psalm 82:2-4; Proverbs 31:8-9; Matt. 245:31-46).

    Financial efficiency ratings

    Sector: Christian Growth

    CategoryRatingOverall rankSector rank
    Overall efficiency rating157 of 43014 of 46
    Fund acquisition rating77 of 43010 of 46
    Resource allocation rating306 of 43032 of 46
    Asset utilization rating181 of 43014 of 46

    Financial ratios

    Funding ratiosMedian % for
    all ministries in
    MW database
    20172016201520142013
    Return on fundraising efforts Return on fundraising efforts =
    Fundraising expense /
    Total contributions
    7%0%0%0%0%0%
    Fundraising cost ratio Fundraising cost ratio =
    Fundraising expense /
    Total revenue
    6%0%0%0%0%0%
    Contributions reliance Contributions reliance =
    Total contributions /
    Total revenue
    95%59%57%42%54%52%
    Fundraising expense ratio Fundraising expense ratio =
    Fundraising expense /
    Total expenses
    6%0%0%0%0%0%
    Other revenue reliance Other revenue reliance =
    Total other revenue /
    Total revenue
    5%41%43%58%46%48%
     
    Operating ratiosMedian % for
    all ministries in
    MW database
    20172016201520142013
    Program expense ratio Program expense ratio =
    Program services /
    Total expenses
    82%77%74%77%79%80%
    Spending ratio Spending ratio =
    Total expenses /
    Total revenue
    99%90%100%100%103%80%
    Program output ratio Program output ratio =
    Program services /
    Total revenue
    81%69%74%77%81%64%
    Savings ratio Savings ratio =
    Surplus (deficit) /
    Total revenue
    1%10%0%0%-3%20%
    Reserve accumulation rate Reserve accumulation rate =
    Surplus (deficit) /
    Net assets
    3%17%0%1%-5%51%
    General and admin ratio General and admin ratio =
    Management and general expense /
    Total expenses
    10%23%26%23%21%20%
     
    Investing ratiosMedian measure
    for all ministries
    in MW database
    20172016201520142013
    Total asset turnover Total asset turnover =
    Total expenses /
    Total assets
    1.321.541.772.052.012.01
    Degree of long-term investment Degree of long-term investment =
    Total assets /
    Total current assets
    1.531.021.031.041.051.06
    Current asset turnover Current asset turnover =
    Total expenses /
    Total current assets
    2.531.571.822.142.112.12
     
    Liquidity ratiosMedian measure
    for all ministries
    in MW database
    20172016201520142013
    Current ratio Current ratio =
    Total current assets /
    Total current liabilities
    9.100.000.000.000.000.00
    Current liabilities ratio Current liabilities ratio =
    Total current liabilities /
    Total current assets
    0.100.000.000.000.000.00
    Liquid reserve level Liquid reserve level =
    (Total current assets -
    Total current liabilities) /
    (Total expenses / 12)
    4.067.646.595.605.695.65
     
    Solvency ratiosMedian % for
    all ministries in
    MW database
    20172016201520142013
    Liabilities ratio Liabilities ratio =
    Total liabilities /
    Total assets
    10%0%3%1%2%2%
    Debt ratio Debt ratio =
    Debt /
    Total assets
    0%0%1%0%0%0%
    Reserve coverage ratio Reserve coverage ratio =
    Net assets /
    Total expenses
    64%65%55%48%49%49%

    Financials

    Balance sheet
     
    Assets20172016201520142013
    Cash$282,595$230,796$236,532$353,473$375,251
    Receivables, inventories, prepaids$74,385$69,315$79,490$81,600$84,576
    Short-term investments$212,922$170,882$148,800$25,531$0
    Other current assets$0$0$0$0$0
    Total current assets$569,902$470,993$464,822$460,604$459,827
    Long-term investments$0$0$0$0$0
    Fixed assets$11,392$15,196$20,739$23,631$26,768
    Other long-term assets$1$1$1$0$0
    Total long-term assets$11,393$15,197$20,740$23,631$26,768
    Total assets$581,295$486,190$485,562$484,235$486,595
     
    Liabilities20172016201520142013
    Payables and accrued expenses$0$0$0$0$0
    Other current liabilities$0$0$0$0$0
    Total current liabilities$0$0$0$0$0
    Debt$0$6,421$0$0$0
    Due to (from) affiliates$0$0$0$0$0
    Other long-term liabilities$2,707$6,421$4,824$10,404$9,233
    Total long-term liabilities$2,707$12,842$4,824$10,404$9,233
    Total liabilities$2,707$12,842$4,824$10,404$9,233
     
    Net assets20172016201520142013
    Unrestricted$0$0$0$0$0
    Temporarily restricted$0$0$0$0$0
    Permanently restricted$0$0$0$0$0
    Net assets$578,588$473,348$480,738$473,831$477,362
     
    Revenues and expenses
     
    Revenue20172016201520142013
    Total contributions$587,995$486,623$418,528$513,218$630,835
    Program service revenue$0$0$0$0$0
    Membership dues$0$0$0$0$0
    Investment income$6,725$6,021$8,974$5,363$119
    Other revenue$398,716$364,612$573,247$428,498$590,051
    Total other revenue$405,441$370,633$582,221$433,861$590,170
    Total revenue$993,436$857,256$1,000,749$947,079$1,221,005
     
    Expenses20172016201520142013
    Program services$688,384$631,796$768,186$762,758$780,008
    Management and general$206,232$226,429$228,658$208,274$195,954
    Fundraising$0$0$0$0$0
    Total expenses$894,616$858,225$996,844$971,032$975,962
     
    Change in net assets20172016201520142013
    Surplus (deficit)$98,820($969)$3,905($23,953)$245,043
    Other changes in net assets$0$0$0$0$0
    Total change in net assets$98,820($969)$3,905($23,953)$245,043

    Response from ministry

    No response has been provided by this ministry.


    History


    Program accomplishments

    EPM Financial Principles and Practices

    1. Eternal Perspective Ministries belongs to Jesus Christ. EPM staff are privileged to be his servants (1 Corinthians 3:6-7). EPM will exist only as long as God wants it to. If it becomes evident that His purpose for EPM is finished, we will close our doors. The sun does not rise or set on this ministry. It is simply a tool at God's disposal (2 Timothy 2:21), for Him to use as--and as long as--He chooses.

    2. EPM has no desire to build a financial kingdom. We seek to keep overhead as low as possible. Our office attached to the back of our garage is modest and comfortable.

    3. As much as possible, EPM offers its services free of charge. We give away a great deal of literature to churches and individuals, and provide our newsletter at no charge. Jesus said, "Freely you have received, freely give" (Matthew 10:8). Consequently, we charge nothing for people to reproduce our materials, and we have no fees for consultation or speaking. (We do accept speaking honoraria when voluntarily given.) We also offer substantial discounts on books.

    4. All contributions to our special funds are used exclusively for designated purposes. Our general fund receives no percentage of these donations. Royalties from Randy Alcorn's books go directly to the ministry. Approximately 10% of these royalties are used by EPM for its expenses, and 90% are given to worthy ministries, especially global missions. For instance, in 2001, the royalty income to EPM was $76,482.01. EPM's contributions equaled $128,338.47, the designated giving to EPM for specific ministries was $48,607.60, making the total of money given $176,946.07.

    5. All money donated to special funds and directed toward identified ministries is disbursed within thirty days of receipt. (The exception is internal EPM special purchases, in which case the funds must be fully collected before they can be spent.) Typically, large contributions are sent immediately to the appropriate organization, often within the day. Because it is not cost effective to send $15 one day and $25 a few days later, smaller gifts are accumulated and sent in one bulk sum at the end of the month.

    6. All purchases are paid in full within thirty days. There have been no exceptions to this. We believe God is not pleased and does not bless us when we hold on to other people's money.

    7. EPM operates without debt (Romans 13:8). Like any ministry, we must project ahead based on past giving levels, making financial decisions for which the bills will not come due for some time. We make reasonable projections, but on a few occasions general fund giving has dropped and we have come up short. In those cases, EPM staff have voluntarily waited to receive their salaries. No vendors or special fund recipients have ever failed to receive funds, nor have they received them late.

    8. EPM seeks to avoid unnecessary expenses and waste. Our mailings are an example of this. We try to produce a quality newsletter without the costs of multi-color inks and special paper. Since it costs the same to send a sixteen-page newsletter as a six-page, sending the larger one quarterly instead of a smaller one monthly cuts our postage costs to a third. By sending our newsletter nonprofit bulk mail rather than first class, we again more than cut in half our mailing expenses. We send giving envelopes only to those who have committed to give regularly, or who have given since the last mailing. This way people aren't pressured to give, and envelopes aren't wasted.

    9. EPM does not beg for funds. We will not send out fund-raising letters with desperate pleas underlined in red. Even though "market research" shows it is effective to do so, we will not send emotionally manipulative response forms saying, "Yes, Randy, enclosed is ___$50 ___$100 ___My first born son, to end all sin in America, and to keep EPM's doors open until our next financial crisis in a month or so. In return, please send me my free booklet." Our practice has been to inform newsletter recipients of periodic special opportunities to invest in eternity. This has not and cannot result in our own financial profit, since we do not keep these funds or any portion thereof. We do not regularly publicize our general fund needs, preferring to take them to the Lord in prayer. This, however, is a matter of preference, not conscience--we don't believe it is wrong to do so (2 Corinthians 1:8). When we do choose to make general fund needs known, it is in a forthright and non-manipulative manner, without pressure to give.

    10. We try not to make a major purchase without first praying that God will provide it at no cost or reduced cost, and waiting a period of time for God to provide or for an alternative to arise. If God has chosen not to provide it at that time, we will reevaluate whether it is truly a need. In any case, we will make the purchase only if funds are available. (Over the years the Lord has graciously provided for us a photocopy machine, desk, typewriter, camera, and office chairs that would have cost thousands of dollars if we had purchased them when we first felt the need.)

    11. We utilize volunteers to supplement work done by our paid staff.

    12. We issue tax deductible receipts for all funds and materials donated. To avoid the cost of extra mailings, these are normally issued every other month.

    13. We will not sell or rent our mailing list to anyone.

    14. We believe that 100% of all we are and have belongs to the Lord (1 Corinthians 6:19-20). A minimum of 10% is specially consecrated to Him and should be given regularly (1 Corinthians 16:2) to God's kingdom work (Leviticus 27:30; Malachi 3:10). This minimum is to be supplemented with freewill offerings for special ministry purposes (Numbers 15:3; Ezra 1:4; 2 Corinthians 8-9). Scripture does not specifically state how much of the required and freewill giving should go to the local church and how much should go to other ministries cooperating with the churches in furthering God's kingdom (e.g., Focus on the Family, Prison Fellowship, Campus Crusade, mission boards, famine relief organizations, etc.). However, both scriptural example and common sense make clear that the believer's first and primary giving obligation is to his own church family. For this reason EPM board members themselves give first and foremost to their local churches, and ask that our supporters do the same. Giving to EPM should not be in place of, but in addition to substantial giving to one's local church. Though the great majority of our support comes from individual donors, because EPM is actively involved in serving churches, we welcome being included in church budgets.

    15. We appreciate each financial gift we receive, realizing it often represents sacrifice and a heartfelt desire to invest in God's work. We take all contributions seriously, and are committed to carefully and honorably carrying out our role as stewards.

    16. A statement of EPM's income and expenditures, including staff salaries and benefits, and other distributions of funds, is available to anyone on request. Other than donors' individual giving records, which are confidential, all the rest of EPM's finances are an open book.

    17. EPM keeps careful and detailed financial records. Major policy decisions are made by the staff and board in consultation with others. We seek to adhere to the standards of the Evangelical Council for Financial Accountability. However, membership in the ECFA requires certain procedures that those examining our books tell us would create significant and unnecessary annual expenses for a ministry our size. Since we are small and our financial statements are forthright and detailed and examined by an accountant, we believe we maintain financial accountability as effectively as most ECFA organizations.

    18. The financial philosophy and priorities of EPM are more fully reflected in the book Money, Possessions and Eternity (Tyndale House Publishers, 1989, 2002), by EPM director, Randy Alcorn. Anyone with specific financial questions is invited to call us at 503-663-6481.


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