Faith and Learning International 
The information on this page was last updated 9/10/2025. If you see errors or omissions, please email: [email protected]
Summary
FLI provides administrative and accounting support systems for missionaries and ministries at minimal cost thus freeing them to use their giftedness and energy to serve God. FLI is a full member in good standing with the Evangelical Council for Financial Accountability(ECFA). We are an IRS 501(c)3 organization authorized to issue tax deductible receipts for charitable contributions. Annual audits conducted by an independent firm are available upon request.
Contact information
Mailing address:
Faith and Learning International
PO Box 480
Wheaton, IL 60187
Website: faithandlearning.org
Phone: 630-221-0648
Email: [email protected]
Organization details
EIN: 200743864
CEO/President: Scott MacDonald
Chairman:
Board size: 6
Founder:
Ruling year: 2005
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: Yes
Member of ECFA since: 2009
Purpose
FLI encourages, equips and connects believers around the world with one another thus enabling them to facilitate God's call on their lives.
Mission statement
Provide financial, charitable, spiritual and human resources for Christian ministry.
Statement of faith
Articles
| 11/14/2025 | Christian Motorcyclists Association, Reaching Unreached Nations Among Ministries No Longer Posting Audited Financials |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Evangelism Support
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 164 of 1420 | 7 of 38 |
| Fund acquisition rating | | 336 of 1420 | 9 of 38 |
| Resource allocation rating | | 346 of 1420 | 11 of 38 |
| Asset utilization rating | | 397 of 1421 | 12 of 38 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 4% | 2% | 2% | 2% | 1% | 2% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 4% | 2% | 2% | 2% | 1% | 2% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 97% | 98% | 98% | 91% | 99% | 99% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 4% | 2% | 2% | 2% | 2% | 2% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 3% | 2% | 2% | 9% | 1% | 1% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 85% | 91% | 92% | 93% | 92% | 92% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 92% | 95% | 94% | 90% | 87% |
Program output ratio Program output ratio = Program services / Total revenue | 81% | 84% | 87% | 87% | 82% | 80% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | 8% | 5% | 6% | 10% | 13% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 5% | 12% | 8% | 10% | 17% | 24% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 9% | 7% | 6% | 6% | 6% | 6% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.05 | 1.47 | 1.46 | 1.57 | 1.44 | 1.64 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.08 | 1.93 | 1.25 | 1.40 | 1.00 | 1.00 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.35 | 2.85 | 1.82 | 2.21 | 1.44 | 1.64 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 31.18 | 28.04 | 59.87 | 66.59 | 39.71 | 132.59 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.03 | 0.04 | 0.02 | 0.02 | 0.03 | 0.01 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 8.61 | 4.07 | 6.48 | 5.35 | 8.13 | 7.26 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 4% | 2% | 1% | 1% | 3% | 1% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 85% | 67% | 68% | 63% | 68% | 60% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $2,675,266 | $3,617,453 | $2,952,369 | $3,798,689 | $3,089,055 |
| Receivables, inventories, prepaids | $6,324 | $0 | $0 | $0 | $0 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $2,681,590 | $3,617,453 | $2,952,369 | $3,798,689 | $3,089,055 |
| Long-term investments | $2,503,660 | $899,844 | $1,194,597 | $0 | $0 |
| Fixed assets | $0 | $0 | $0 | $0 | $0 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $2,503,660 | $899,844 | $1,194,597 | $0 | $0 |
| Total assets | $5,185,250 | $4,517,297 | $4,146,966 | $3,798,689 | $3,089,055 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $95,623 | $60,421 | $44,335 | $95,661 | $23,297 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $95,623 | $60,421 | $44,335 | $95,661 | $23,297 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| 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 | $95,623 | $60,421 | $44,335 | $95,661 | $23,297 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $776,952 | $708,709 | $641,004 | $564,303 | $560,441 |
| With donor restrictions | $4,312,675 | $3,748,167 | $3,461,627 | $3,138,725 | $2,505,317 |
| Net assets | $5,089,627 | $4,456,876 | $4,102,631 | $3,703,028 | $3,065,758 |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $8,120,058 | $6,786,126 | $6,310,240 | $6,021,627 | $5,785,030 |
| Program service revenue | $36,287 | $73,458 | $607,803 | $76,689 | $2,000 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $109,918 | $100,523 | $22,450 | $4,759 | $28,816 |
| Other revenue | $0 | $0 | $0 | $0 | $0 |
| Total other revenue | $146,205 | $173,981 | $630,253 | $81,448 | $30,816 |
| Total revenue | $8,266,263 | $6,960,107 | $6,940,493 | $6,103,075 | $5,815,846 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $6,955,423 | $6,032,679 | $6,038,994 | $5,030,433 | $4,646,547 |
| Management and general | $508,695 | $411,234 | $371,537 | $345,083 | $321,806 |
| Fundraising | $169,394 | $146,160 | $117,093 | $90,289 | $102,170 |
| Total expenses | $7,633,512 | $6,590,073 | $6,527,624 | $5,465,805 | $5,070,523 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | $632,751 | $370,034 | $412,869 | $637,270 | $745,323 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $632,751 | $370,034 | $412,869 | $637,270 | $745,323 |
Compensation
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 9/10/2025. To update the information below, please email: [email protected]
History
In 2004, the founders of Faith and Learning International felt called to serve God and the Church worldwide in an unique yet practical way. Our purpose is to serve those who have received a calling to ministry.
We understand that many missionaries and ministries get bogged down with administration, accounting, policies and operational procedures. We want our projects to spend time serving, not with spreadsheets.
It's important to know FLI is not a missionary sending agency. We are ideal for the entrepreneurial person with a vision for mission outside the parameters of the typical mission/sending agency.
Our structure keeps our overhead at a minimum, meaning more dollars are spent on ministry than on paperwork.