One standard for "good" governance decisions is prudence. By definition, prudence is the exercise of caution. For the IRS, prudence looks more like a sampling of what others in similar situations would do.
According to the Roys Report and IRS records, the religious-based nonprofit, Samaritan's Purse, prudence may be putting into reserves more than 9 months of operating capital - nearly $1.2 billion. This is of course a sum to be envied and just maybe, for an organization that spends an average of $700 million a year, an activity of prudence.
In case you don't follow religious-based nonprofit services and again according to the Roys Report, Samaritan's Purse is an offspring of Billy Graham and actually run by his son who along with other family members are on the board. It is not clear that the family generates income from Samaritan's Purse but history with the Billy Graham enterprises and Liberty University might certainly raise questions and of course, tradition with such board composition (suspicious at minimum by appearance).
But, put "ownership" aside, is a reserve of $1.2 billion ever too much? More importantly, what is the message to these little old ladies that continue to direct their hard earned savings or Social Security income in this direction. And yes, it's their choice (just like the folks who continue to support Mr. Trump's PACS despite where they see the money end-up but that is another albeit not that different I would pose, story).
And what might be done about it? Transparency. Government oversight. Standards. Thanks to The Roys Report, which reports on Church matters, for following and reporting on this story.