Serving Orphans Worldwide

The information on this page was last updated 4/3/2023. If you see errors or omissions, please email: [email protected]


We at Serving Orphans Worldwide believe that all children are loved by God. Throughout Scripture, we see God's heart for the fatherless and James 1:27 makes very clear the mandate to care for orphaned children to His glory. We believe that one of the responsibilities of God's people is to care for widows, orphans, and those who have been marginalized by the economic and social systems of the world. It is to that end that we come alongside the body of Christ to support orphanages and children's homes.

SOW cares for orphaned children by empowering their caregivers to do their best work, with compassion, grace, integrity and excellence. Our end goal is to see every child reach the potential that God has for them.

Contact information

Mailing address:
Serving Orphans Worldwide
PO BOX 1403
Bristol, TN 37621


Phone: 866 580 5700

Email: [email protected]

Organization details

EIN: 043614613

CEO/President: Dr. John Gregory

Chairman: Dr. John Gregory

Board size: 24

Founder: Dr. John Gregory

Ruling year: 2004

Tax deductible: Yes

Fiscal year end: 12/31

Member of ECFA: Yes

Member of ECFA since: 2014


We rescue, train and sustain struggling children's homes.

Mission statement

Statement of faith

Serving Orphans Worldwide (SOW) shares a statement of faith commonly accepted by Christians, as follows:

We believe the Bible to be the only inspired, infallible, and authoritative word of God.

We believe there is one God, eternally existent in three persons: Father, Son and Holy Spirit.

We believe in the deity of our Lord Jesus Christ, in His virgin birth, in His sinless life, in His miracles, in His vicarious and atoning death through His shed blood, in His bodily resurrection, in His ascension to the right hand of the Father, and in His personal return in power and glory.

We believe that for the salvation of lost and sinful people, regeneration by the Holy Spirit is absolutely essential.

We believe in the present ministry of the Holy Spirit, by whose indwelling the Christian is enabled to live a godly life.

We believe in the resurrection of both the saved and the lost; they that are saved unto the resurrection of life and they that are lost unto the resurrection of damnation.

We believe in the spiritual unity of believers in our Lord Jesus Christ.

Donor confidence score

Show donor confidence score details

Transparency grade


To understand our transparency grade, click here.

Financial efficiency ratings

Sector: Community Development

CategoryRatingOverall rankSector rank
Overall efficiency rating61 of 107718 of 142
Fund acquisition rating90 of 10789 of 142
Resource allocation rating351 of 107858 of 142
Asset utilization rating111 of 107715 of 142

Financial ratios

Funding ratiosSector median20202019201820172015
Return on fundraising efforts Return on fundraising efforts =
Fundraising expense /
Total contributions
Fundraising cost ratio Fundraising cost ratio =
Fundraising expense /
Total revenue
Contributions reliance Contributions reliance =
Total contributions /
Total revenue
Fundraising expense ratio Fundraising expense ratio =
Fundraising expense /
Total expenses
Other revenue reliance Other revenue reliance =
Total other revenue /
Total revenue
Operating ratiosSector median20202019201820172015
Program expense ratio Program expense ratio =
Program services /
Total expenses
Spending ratio Spending ratio =
Total expenses /
Total revenue
Program output ratio Program output ratio =
Program services /
Total revenue
Savings ratio Savings ratio =
Surplus (deficit) /
Total revenue
Reserve accumulation rate Reserve accumulation rate =
Surplus (deficit) /
Net assets
General and admin ratio General and admin ratio =
Management and general expense /
Total expenses
Investing ratiosSector median20202019201820172015
Total asset turnover Total asset turnover =
Total expenses /
Total assets
Degree of long-term investment Degree of long-term investment =
Total assets /
Total current assets
Current asset turnover Current asset turnover =
Total expenses /
Total current assets
Liquidity ratiosSector median20202019201820172015
Current ratio Current ratio =
Total current assets /
Total current liabilities
Current liabilities ratio Current liabilities ratio =
Total current liabilities /
Total current assets
Liquid reserve level Liquid reserve level =
(Total current assets -
Total current liabilities) /
(Total expenses / 12)
Solvency ratiosSector median20202019201820172015
Liabilities ratio Liabilities ratio =
Total liabilities /
Total assets
Debt ratio Debt ratio =
Debt /
Total assets
Reserve coverage ratio Reserve coverage ratio =
Net assets /
Total expenses


Balance sheet
Receivables, inventories, prepaids$250$250$1,748$24,242$9,277
Short-term investments$0$0$0$0$0
Other current assets$0$0$0$0$0
Total current assets$724,702$503,200$618,137$493,816$461,162
Long-term investments$0$0$0$0$0
Fixed assets$0$0$602$1,004$1,621
Other long-term assets$675$0$0$0$150,076
Total long-term assets$675$0$602$1,004$151,697
Total assets$725,377$503,200$618,739$494,820$612,859
Payables and accrued expenses$3,177$16,234$13,811$7,867$15,448
Other current liabilities$0$0$0$0$0
Total current liabilities$3,177$16,234$13,811$7,867$15,448
Due to (from) affiliates$0$0$0$0$0
Other long-term liabilities$0$0$0$0$0
Total long-term liabilities$0$0$0$0$0
Total liabilities$3,177$16,234$13,811$7,867$15,448
Net assets20202019201820172015
Without donor restrictions$556,771$486,966$0$31,352$24,915
With donor restrictions$165,429$0$604,928$455,601$572,496
Net assets$722,200$486,966$604,928$486,953$597,411
Revenues and expenses
Total contributions$2,351,363$2,019,145$2,195,974$1,702,469$1,035,696
Program service revenue$0$0$0$0$0
Membership dues$0$0$0$0$0
Investment income$160$396$19,290($445)$185
Other revenue$1,144$6,948$14,042($19,083)$351,738
Total other revenue$1,304$7,344$33,332($19,528)$351,923
Total revenue$2,352,667$2,026,489$2,229,306$1,682,941$1,387,619
Program services$1,771,961$1,635,887$1,636,078$1,313,897$1,071,998
Management and general$328,661$287,262$353,019$260,683$253,741
Total expenses$2,117,433$2,144,451$2,111,331$1,627,764$1,353,216
Change in net assets20202019201820172015
Surplus (deficit)$235,234($117,962)$117,975$55,177$34,403
Other changes in net assets$0$0$0$0$0
Total change in net assets$235,234($117,962)$117,975$55,177$34,403


Compensation data for this ministry has not been collected.

Response from ministry

No response has been provided by this ministry.

The information below was provided to MinistryWatch by the ministry itself. It was last updated 4/3/2023. To update the information below, please email: [email protected]


Program accomplishments

Our Global Impact

69 Children's Homes

29 Countries

6000+ Children Served