Enhancing Trust REPORT REPORT

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1 Enhancing Trust REPORT 2013 REPORT 2013

2 ENHANCING TRUST Thirty-four years ago, the ECFA founders determined that a set of high governance, financial, and fundraising/stewardship standards would serve the Christ-centered community well. The fundamental concept was pass/fail ECFA s members must pass all of the standards, all of the time. Noncompliance with even one of the standards disqualified an organization from ECFA membership. Time has confirmed the wisdom of those early decisions. In recent years, ECFA has grown at an unprecedented pace. Even during a recessionary period, applications for membership and the resulting accreditation of organizations is at the highest rate in our history. We are honored and humbled by the opportunities to serve our expanding family of ECFA members. ECFA continues to increase its information and learning opportunities related to the three areas which are at the heart of ECFA s standards: governance, finances, and fundraising/ stewardship. While many of these expanded avenues of learning are web-based, we provide a strong selection of webinars with separate offerings for churches and other nonprofit organizations. This is the day for Christ-centered organizations to step up in terms of accountability, transparency, and integrity. Accreditation by ECFA communicates credibility to givers. This increased giver confidence leads to greater generosity of time, treasure and talents, which, in turn, provides enhanced funding to fulfill the Great Commission! Dan Busby, President Enhancing Trust 1

3 WHY ECFA DOES WHAT IT DOES Why Why ECFA does what it does. ECFA membership provides an accountability structure for members governance, finances, and stewardship, which gives greater confidence to givers, which increases generosity, which provides increased resources to help fulfill the Great Commission. What What ECFA does. ECFA sets standards of accountability and provides commentaries on the standards to help organizations understand the standards and how to take steps of integrity beyond the standards. Christ-centered organizations apply voluntarily for ECFA membership. ECFA, for its part, accredits them through its pass-fail approach to compliance with its standards, and takes rigorous steps to ensure that members are in full compliance with those standards. How How ECFA does what it does. ECFA sets high standards, many of which are above federal or state law. The standards are applied fairly by ECFA s Board of Directors and Standards Committee, which are totally comprised of independent individuals. ECFA provides significant education on the standards, through commentaries for its members and prospective members, and through on-site and web-based learning opportunities, webinars, and other avenues. Enhancing Trust Organizations generally don t join ECFA because of what we do or how we do it but because of why we do it. The what and how must be done with excellence, but it is not the what or how that sets ECFA apart from raters and other accrediting organizations it is the why. 2 Enhancing Trust

4 ECFA Membership Is Vital We aspire to operate with Christ-like excellence, and ECFA not only helps identify those standards, they hold us accountable to them. ECFA membership is vital for organizations who desire to represent the Body of Christ, as it helps to ensure proper accountability and financial stewardship for a time such as this. Scott Hasenbalg, Executive Director, Show Hope Franklin, TN

5 ECFA EXPERIENCES SIGNIFICANT In the last four years, ECFA membership growth has been stronger than at any time in its history. Christ-centered churches and nonprofits increasingly recognize the value of being an ECFA-accredited organization. Givers look for the ECFA seal of trust. Trusted organizations receive a greater share of the time and talents of those desiring to help further the Great Commission. MEMBERSHIP GROWTH NEW ECFA MEMBERS year Average year Average year Average 149 CURRENT MEMBER STATISTICS $ 20 Billion Total Revenue $ 37 Billion Total Assets 17 Thousand Total Board Members 19 Million Total Givers 4 Enhancing Trust

6 With 200,000 website visitors annually, ServantMatch is clearly the leading go to stewardship program connecting givers to ministries. ServantMatch allows givers to quickly and easily find giving opportunities with accredited ECFA members. This enhances giving by providing givers with the tools to match their interests with trusted and respected ministries, according to ministry sectors and categories. Connecting Givers with Ministries ECFA does not process gifts. Instead, through the ServantMatch program, givers are linked directly to the giving pages of ECFA members. The accounting for the number and amount of gifts made is left in the strong hands of our Lord! Enhancing Trust 5

7 The vast majority of religious and other nonprofit organizations in America operate with a genuine commitment to financial integrity and appropriate accountability. Occasionally, we see a few exceptions. When a religious or other nonprofit organization spends money in a manner that may reasonably be perceived by the public as benefiting its leaders in lavish, extravagant, excessive, or unreasonable ways, several bad things happen. Such conduct damages the organization s credibility and mission. It impairs the credibility of other similar organizations. And it raises the risk that legislators and regulators will pursue more burdensome legislation or regulation for the entire nonprofit sector in an effort to stop the offensive conduct. Michael E. Batts Commission Chairman In an effort to discourage such conduct, Senator Charles Grassley asked ECFA to lead an effort to provide input on key policy issues related to financial accountability in the religious and broader nonprofit sector. He specifically asked ECFA to seek solutions that rely on self-regulation and not on new burdensome legislation. ECFA, in turn, formed the Commission on Accountability and Policy for Religious Organizations, an unprecedented effort that involves the robust engagement of leaders from a diverse cross-section of the religious and broader nonprofit sector. The Commission s Panel of Religious Sector Representatives includes leaders from virtually every major faith group in America. The Panel of Legal Experts includes top attorneys experienced in the areas of exempt organization law and constitutional law, with a specific concentration in the arena of religious freedom. The Panel of Nonprofit Sector Representatives includes leaders from some of the most respected organizations providing thought leadership and guidance to the U.S. nonprofit sector. And the Commission itself is composed of some of the most respected religious and nonprofit leaders in the country leaders known for their experience, wisdom, and integrity. When the 80 leaders comprising the Commission and its Panels were first assembled, we had no idea what degree of consensus or discord might result from the process. After a highly transparent process that involved multiple meetings of the Commission and Panels, media communications, public input, position papers, presentations at national conferences, and a virtual town hall meeting, the Commission has developed the accompanying recommendations with an extraordinarily high degree of agreement among those participating. Along the way, many of us have developed new friendships across faith lines and in sectors other than our own. 6 Enhancing Trust

8 Enhancing Accountability For The Religious And Broader Nonprofit Sector Working Together to Improve Self-regulation Donor engagement Administration of the law Education about the law Certain elements of the law A Report to Senator Charles Grassley with Recommendations for Religious and Charitable Organizations, The Giving Public, The Internal Revenue Service and Treasury Department, and Congress Enhancing Trust 7

9 Religious freedom is one of the most sacred freedoms we enjoy in the United States and it must be preserved. Religious and other nonprofit organizations positively impact our society in virtually every aspect of life, and their good work is immeasurable. We cannot allow the behavior of a few outliers in the religious and nonprofit sector to threaten the freedoms of those who are not the problem those who are doing the good work. The number of organizations that engage in egregious financial misconduct is miniscule in comparison to the sector as a whole. Given the immeasurable positive impact of America s religious and other nonprofit organizations on the lives of people all over the world, federal policy should continue to encourage the public to financially support such organizations and it should not burden them with harsh or excessive legislation or regulation. While self-regulation is a key element of addressing concerns about misconduct, critics of self-regulation rightfully point out that noncompliant outliers have little interest in self-regulation. That s where effective administration of existing law must come in, together with education about the law. For example, if a nonprofit organization provides its leaders with excessive compensation and benefits, federal tax laws already exist that subject the leaders to very substantial penalties and require that they return the excess to the organization. The Internal Revenue Service is responsible for enforcing those laws and educating the public about them. State laws and regulations also address proper conduct by nonprofit organizations and their leaders. But there is another key element essential to striking the appropriate balance in addressing such concerns an element largely missing from the current dialogue surrounding self-regulation. That element is donor engagement. Donors have a duty to appropriately engage in the giving process and to make informed giving decisions. When donors engage, the organizations they support tend to have a higher level of interest in selfregulation and accountability. This Commission s work demonstrates that cooperation across faith lines and across sectors for the public good is a realistic and achievable goal. By working together to improve self-regulation, donor engagement, administration of the law, education about the law, and certain elements of the law itself, we can make real progress toward enhanced financial accountability in the religious and broader nonprofit sector. Michael E. Batts Commission Chairman 8 Enhancing Trust To access the Commission s first report and additional information on the Commission s work and the issues it is considering, please visit religiouspolicycommission.org The Commission s second report relating solely to the topic of political expression by religious and other nonprofit leaders is scheduled for completion in late 2013.

10 Our ECFA membership assures our donors that HCJB is accountable. Today's donor values integrity and effectiveness. ECFA membership is indispensable to HCJB and puts HCJB in a high caliber network of like-minded ministries that builds trust with our donors. Wayne Pederson, President, HCJB Global Colorado Springs, CO

11 Off-the-record dialogues for CEOs of Christian organizations THE QUESTION: Where does a CEO go to ask the really hard questions... get the really straight answers... from people who really understand what you re going through? THE ANSWER: Join your colleagues for a unique, off-the-record dialogue for ministry CEOs. ED MORGAN Program Director President & CEO The Bowery Mission New York City Each CEO Dialogue is limited to just 25 CEOs! Apply Today! Participation is open to CEOs, presidents, and executive directors of Christian nonprofit organizations and senior pastors Venues January 25 Washington, D.C. April 12 Chicago, IL May 2 CLA in Anaheim, CA May 17 Colorado Springs, CO November 15 Portland, OR NETWORK, interact and learn from your peers. FOCUS on your specific needs with our tailor-made customized dialogue format. DEVELOP creative partnerships and strategic alliances with CEOs in like-minded ministries. RECEIVE encouragement and mentoring from our hosts experienced CEOs who understand your challenges. INVEST in yourself at a CEO Dialogue and we ll help you build: Greater Competence, Increased Confidence, Biblical Character, and Meaningful Connections. 10 Enhancing Trust REGISTER ONLINE AT ECFA.ORG/CEODIALOGUES

12 NONPROFIT Webinar Presenters Webinar Topics: Results from the 2nd Annual ECFA Governance Survey Michael Batts President & Managing Partner Batts Morrison Wales & Lee, P.A John Pearson President John Pearson Associates, Inc. Cameron Doolittle President & CEO Jill s House Sandra Swirski Partner UrbanSwirski & Associates David Wills President National Christian Foundation Richard Hammar Attorney & CPA Assemblies of God Denomination Compensation-setting Issues and Enhancement of ECFA s Standard 6 Reform of Charitable Gift Incentives CHURCH Webinar Presenters Update of Health Care Reform Issues Clergy Housing Exclusion and Love Offerings Issues Danny Miller Attorney Conner & Winters Erika Cole Attorney The Law Offices of Erika E. Cole, LLC Bill Haller Managing Partner Capin Crouse Cathi Linch Financial Operations Leader, Treasurer LifeChurch.tv Mark Jones Vice President ECCU Cindee Coffee General Counsel Southeast Christian Church Political Expression for Churches and Religious Organizations Update on Church Legal Issues REGISTER ONLINE AT ECFA.ORG/EVENTS OR CALL

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15 VIEW INSPIRE ENGAGE! 10 MINUTE DVD + 10 MINUTE DISCUSSION = ENGAGEMENT SERIES No. 1: Best practices for spiritually discerning God s direction when recruiting new board members SERIES No. 2: Best practices for balancing and leveraging the three board hats: Governance, Volunteer, and Participant 14 Enhancing Trust Enhancing Trust Each Toolbox includes: DVD, Facilitator Guide, and 12 Viewing Guides ECFA.ORG/Toolbox

16 For many years, nonprofit leaders have relied on sound information promoting accountability, transparency, and integrity in ECFA s quarterly newsletter (available in print and electronic editions). In addition to the nonprofit edition, ECFA also provides a newsletter written especially for churches Focus on Church Accountability. Four of the 11 largest churches in the U.S. are ECFA members. Through member denominations and associations of churches, ECFA s reach extends to more than 30,000 congregations. Enhancing Trust 15

17 THEPULSE Where Church and Nonprofit leaders keep up-to-date on the latest news. 16 Enhancing Trust

18 KNOWLEDGECENTER The ECFA Knowledge Center includes hundreds of documents on governance, financial management, legal compliance, and fundraising/stewardship, including sample policies and procedures. The primary categories are: Enhancing Trust KNOWLEDGECENTER Governance Advisory, honorary, or reference boards Board committees Board formation Board meetings Board officers Board responsibilities Governing documents and procedures Financial Management Accounting procedures Financial statements Fringe benefits Internal controls Policies and procedures Records Reporting Legal Compliance Charitable solicitation Employment Federal tax-exempt issues Liability risks and insurance Organizational structure and relationships State and local compliance Fundraising/Stewardship Charitable contributions Donor education and appreciation Fundraising and fundraisers Gift acceptance guidelines Planned giving Stewardship and generosity Transparency Enhancing Trust 17

19 BENEFITS OF BECOMING AN ACCREDITED MEMBER Enhanced trust with givers Use of the ECFA seal Your own organization s Trust Report on ECFA s website ECFA s Governance Toolbox ECFA s Annual State of Giving Report Collective strength on Capitol Hill Educational resources - Webinars (church and nonprofit) - Knowledge Center documents (church and nonprofit) Focus on Church Accountability quarterly newsletter Focus on Nonprofit Accountability quarterly newsletter Compensation survey information Information for prospective donors, including ServantMatch Media representation CEO Dialogues 18 Enhancing Trust

20 Is Your Camp Accredited by ECFA? As the Lord has blessed the growth of the Upper Peninsula Bible Camp with increased properties, people, and scheduling, we became aware of the need to have support from ECFA. We wanted to ensure that we were handling our finances effectively and employing principles that keep our supporters fully and honestly informed. ECFA guidelines have helped us bring our accounting in line with best practices. Graham Martin, Director, Upper Peninsula Bible Camp Little Lake, MI

21 Living Openly and with Transparency with ECFA Living openly and with transparency is a high value for the leadership and congregation at Mariners. We want the congregation and community to know that we are above reproach in how we handle funds. ECFA is an external verification of our financial integrity and shows that we are good stewards of the financial resources entrusted to us. Jeremy Moser, Chief Financial Officer/Pastor of Operations, Mariners Church Irvine, CA

22 5 EASY STEPS TO JOIN ECFA 1. Demonstrate compliance with ECFA s standards. 2. Function for at least 12 months. Organizations other than churches must submit their IRS determination letter. 3. Have received revenues of at least $50,000 during the last fiscal year. 4. Obtain financial statements prepared by an independent CPA: Audited financial statements for organizations with annual revenue of $3 million or more for the most recent accounting period. Reviewed (or audited) financial statements for organizations with annual revenue of more than $1 million and less than $3 million for the most recent accounting period. Compiled financial statements for organizations with annual revenue of less than $1 million for the most recent accounting period. 5. Submit online application with two reference letters. Go to ECFA.org or call for an application. Enhancing Trust 21

23 ECFA MEMBERS AND THEIR SUBSIDIARIES/PROGRAMS Parent organizations are listed in bold. Subsidiaries, affiliates, and programs are cross-referenced to the parent organization. ECFA charter members are designated with Name City State Primary Ministry Type Parent Member 10/40 Connections Chattanooga TN Missions: Foreign 4Kids of South Florida Fort Lauderdale FL Church: Local Calvary Chapel Ft. Lauderdale 700 Club, The Virginia Beach VA Media: Television Christian Broadcasting Network (CBN), The 89.5 KVNE Tyler TX Media: Radio Encouragement FM 91.3 KGLY Tyler TX Media: Radio Encouragement FM A Child's Hope International Cincinnati OH Orphan Care A Door of Hope Pregnancy Center Wilmington DE Pregnancy Resource Center A Foundation for Theological Education Lake Junaluska NC Education: Graduate, Seminary A Light to the Nations Woodridge IL Evangelism A Rocha USA Fredericksburg TX Environment, Conservation A Woman's Choice Lakeland FL Pregnancy Resource Center A Woman's Choice Resource Center & Necole's Place Louisville KY Pregnancy Resource Center A Woman's Place Ministries Lutz FL Pregnancy Resource Center Life Impact Network A21 Campaign, The Costa Mesa CA Human Trafficking AAA Crisis Pregnancy Center Livonia MI Pregnancy Resource Center AAA Pregnancy Resource Center AAA Pregnancy Resource Center Livonia MI Pregnancy Resource Center ABBA Fund, The Plano TX Adoption AbbaCare Winchester VA Pregnancy Resource Center Abba's House Hixson TN Church: Local ABC Women's Clinic Dublin GA Pregnancy Resource Center Abstinence & Marriage Education Partnership Mount Prospect IL Marriage, Family Abundant Life International Church Newport News VA Church: Local International Kingdom Life Church ABWE Foundation Harrisburg PA Foundation ABWE International Harrisburg PA Missions: Foreign ABWE Ministries ABWE Ministries Harrisburg PA Missions: Foreign ABWE North America Harrisburg PA Missions: Foreign ABWE Ministries Accelerating International Mission Strategies Colorado Springs CO Missions: Foreign Accrediting Association of Bible Colleges Orlando FL Association, Society Association for Biblical Higher Education 22

24 Acquire the Fire Lindale TX Evangelism Teen Mania Ministries ACSI Colorado Springs CO Association, Society Association of Christian Schools International ACSI Children's Tuition Fund Lancaster PA Association, Society Association of Christian Schools International Active Water Portage MI Relief and Development ActiveWord, The Fort Lauderdale FL Church: Local Calvary Chapel Ft. Lauderdale ACTS 100 Creola AL Foundation Administer Justice Elgin IL Advocacy Adult Living Services & Support Rock Valley IA Disability Hope Haven Advancing Native Missions Charlottesville VA Missions: Foreign Advancing the Gospel in Angola Addison NY Missions: Foreign Advent Christian General Conference of America Charlotte NC Church: Denomination Advent Christian Village Live Oak FL Senior Care Adventures in Missions Gainesville GA Missions: Short Term Advocates International Fairfax VA Advocacy AFMIN USA Tuscaloosa AL Leadership Training AFnet San Jose CA Missions: Foreign Africa Inland Mission International Peachtree City GA Missions: Foreign Africa New Life Ministries International Portland OR Child Sponsorship Africa Renewal Ministries San Antonio TX Child Sponsorship African Bible Colleges Clinton MS Missions: Foreign African Children's Mission Statham GA Youth African Enterprise Monrovia CA Evangelism African Leadership Brentwood TN Missions: Foreign African Outreach Ministries Fresno TX Evangelism After 5 Kansas City MO Evangelism Stonecroft Ministries After School Adventure Bellingham WA Camping, Conference Firs Bible & Missionary Conference, The Agape Children's Ministry Modesto CA Missions: Foreign Agape Counseling Associates Penfield NY Counseling Agape Family Ministries Miami FL Alcohol, Drug Recovery Agape Network Agape Family Shelter Lebanon PA Rescue Mission, Homeless Lebanon Rescue Mission Agape Medical Clinic Martin TN Pregnancy Resource Center Oasis Medical Agape Network Miami FL Alcohol, Drug Recovery Agape Pregnancy Help Center San Antonio TX Pregnancy Resource Center Agape Way Chapel Hill NC Child Sponsorship Aggieland Pregnancy Outreach College Station TX Pregnancy Resource Center Aglow International Edmonds WA Women's Ministry Aid to Children Youth & Families Colorado Springs CO Missions: Foreign New Hope International AIMS Colorado Springs CO Missions: Foreign Accelerating International Mission Strategies Air 1 Radio Network Rocklin CA Media: Radio Educational Media Foundation Akron Pregnancy Services Akron OH Pregnancy Resource Center 23

25 Al Karma TV Seal Beach CA Missions: Foreign Media Dream Alabama Baptist Children's Homes & Family Ministries Birmingham AL Children's Home Alabama Teen Challenge Lincoln AL Alcohol, Drug Recovery ALARM Dallas TX Missions: Foreign Aldersgate Renewal Ministries Goodlettsville TN Missions: Foreign All God's Children International Portland OR Adoption All Things Possible Ministries Murrieta CA Prison Ministry, Post-prison With God All Things Are Possible Alliance Community for Retirement Living DeLand FL Senior Care Christian and Missionary Alliance, The Alliance Defending Freedom Scottsdale AZ Legal Services Alliance Defense Fund Scottsdale AZ Legal Services Alliance Defending Freedom Alliance Development Fund, The Colorado Springs CO Foundation Christian and Missionary Alliance, The Alliance for Children Everywhere Tucson AZ Orphan Care Alliance for Missions Advancement (AFMA) Colorado Springs CO Missions: Foreign Accelerating International Mission Strategies Alliance of Confessing Evangelicals Philadelphia PA Media: Radio Alongside Richland MI Counseling Alongside Ministries International Oakland CA Missions: Foreign Alpha Henson Women's Center Lincoln CA Alcohol, Drug Recovery Sacramento Valley Teen Challenge Alpha Ministries Madison Heights VA Church: Planting Alpha Omega Institute Grand Junction CO Education: Special Alpha Pregnancy Center Reisterstown MD Pregnancy Resource Center Alpha Relief Colorado Springs CO Missions: Home Alpha USA Deerfield IL Evangelism Alternatives Pregnancy Care Clinic Escondido CA Pregnancy Resource Center alternatives womens center Alternatives Pregnancy Center Denver CO Pregnancy Resource Center alternatives womens center Escondido CA Pregnancy Resource Center Alton Bay Campmeeting Association Alton Bay NH Camping, Conference Alton Bay Christian Conference Center Alton Bay NH Camping, Conference Alton Bay Campmeeting Association Amazing Grace Ministries Breckenridge MI Church: Local Amazon Outreach Dallas TX Missions: Foreign Ambassadors for Christ Paradise PA Literature Pub/Distribution Ambassadors for Christ International Tucker GA Evangelism Ambassadors for Christ International-USA Marietta GA Evangelism America World Adoption Association (AWAA) McLean VA Adoption American Association of Christian Schools Chattanooga TN Public Policy, Education American Bible Society New York NY Bible Distribution American Council of the Ramabai Mukti Mission, The Clinton NJ Missions: Foreign American Decency Association Fremont MI Education: Special American Family Association Tupelo MS Public Policy, Education American Heritage Girls Cincinnati OH Youth American Leprosy Missions Greenville SC Medical, Dental, Health Svs 24

26 American Missionary Fellowship Villanova PA Missions: Home InFaith American Scientific Affiliation Ipswich MA Education: Graduate, Seminary American Tract Society Garland TX Evangelism America's Family Coaches Urbandale IA Marriage, Family America's Keswick Whiting NJ Alcohol, Drug Recovery AmeriTribes Orlando FL Missions: Foreign Pioneers AMF International Lansing IL Community Development Life in Messiah International AMG International Chattanooga TN Missions: Foreign Among Other Things Elyria OH Pregnancy Resource Center Cornerstone Among Women Amor Ministries San Ysidro CA Missions: Short Term Anabaptist Foundation New Columbia PA Financial Services Andre Kole Ministry Orlando FL Evangelism Cru - Campus Crusade for Christ Angel Tree Leesburg VA Prison Ministry, Post-prison Prison Fellowship Ministries Angel Tree Camping Leesburg VA Prison Ministry, Post-prison Prison Fellowship Ministries Anglican Mission in America Pawleys Island SC Church: Denomination Anglican Relief and Development Fund, The Ambridge PA Relief and Development Ankerberg Theological Research Institute Chattanooga TN Media: Television Answers in Genesis Hebron KY Apologetics Apartment Life Euless TX Evangelism APOYO Palos Heights IL Leadership Training Leadership Resources International APOYO - Latin America Palos Heights IL Leadership Training Leadership Resources International APOYO International Palos Heights IL Leadership Training Leadership Resources International Approach Learning & Assessment Centers Santa Ana CA Alcohol, Drug Recovery Olive Crest Arab World Ministries Orlando FL Missions: Foreign Pioneers Aramaic Bible Translation Winfield IL Bible Translation Arctic Barnabas Ministries Kenai AK Pastoral Support Ariel Ministries San Antonio TX Evangelism Arizona 10,000 (AZ10K) Phoenix AZ Prayer BridgeBuilders International Leadership Network Arizona Call to Prayer Phoenix AZ Leadership Training BridgeBuilders International Leadership Network Arizona Christian University Phoenix AZ Education: College, University Arkansas Baptist Foundation Little Rock AR Foundation Arms of Love Ministries Godfrey IL Pregnancy Resource Center Arms of Love Pregnancy Resource Center Godfrey IL Pregnancy Resource Center Arms of Love Ministries Arrow Child & Family Ministries Spring TX Orphan Care Arrow Child & Family Ministries of California Spring TX Orphan Care Arrow Child & Family Ministries Arrow Child & Family Ministries of Maryland Spring TX Orphan Care Arrow Child & Family Ministries Arrow Child & Family Ministries of Pennsylvania Spring TX Orphan Care Arrow Child & Family Ministries Arrow Child & Family Ministries of Texas Spring TX Orphan Care Arrow Child & Family Ministries Art of Family Living, The Coppell TX Media: Radio Live the Word As Our Own Chicago IL Human Trafficking 25

27 Asbury Foundation Theological Education Wilmore KY Foundation Asbury Theological Seminary Asbury Theological Seminary Wilmore KY Education: Graduate, Seminary Ascending Leaders Sugar Land TX Literature Pub/Distribution Asheville Christian Academy Swannanoa NC Education: K-12 Asian Access LIFE Ministries San Dimas CA Missions: Foreign Asian American Christian Fellowship (AACF) Los Angeles CA Student Japanese Evangelical Missionary Society, JEMS Asian Hope Denver CO Orphan Care Asian Partners International Lubbock TX Missions: Foreign Aslan Youth Ministries Red Bank NJ Youth Asociación Evangelistica Luis Palau Portland OR Evangelism Luis Palau Evangelistic Association ASON International Melbourne FL Missions: Foreign Assist Pregnancy Center Annandale VA Pregnancy Resource Center Association for Biblical Higher Education Orlando FL Association, Society Association for Christian Conferences, Teaching & Service Denver CO Military Outreach Association of Christian Design Professionals (ACPP) Colorado Springs CO Association, Society Engineering Ministries International Association of Christian Schools International Colorado Springs CO Association, Society Association of Classical & Christian Schools Moscow ID Education: K-12 Association of Gospel Rescue Missions Colorado Springs CO Association, Society Association of International Mission Services Colorado Springs CO Association, Society Accelerating International Mission Strategies Athletes in Action Xenia OH Evangelism Cru - Campus Crusade for Christ Atlanta Union Mission Atlanta GA Rescue Mission, Homeless Au Sable Institute of Environmental Studies Grand Rapids MI Education: Graduate, Seminary Audio Bibles For The Blind Bradenton FL Bible Distribution Aurora Ministries Audio Scripture Ministries Holland MI Bible Distribution Aurora Ministries Bradenton FL Bible Distribution Aurora Mission Bradenton FL Missions: Foreign Avant Ministries Kansas City MO Missions: Foreign Awana Clubs International Streamwood IL Youth The alleged misuse of charitable dollars by the Baltimore branch of Roman Catholic Pallottine Fathers in 1976 led to the introduction of legislation by Rep. Charles Wilson (D-CA) that was considered to be onerous by many in the nonprofit community. Ted Engstrom, president of World Vision, and George Wilson, executive vice president of the Billy Graham Evangelistic Association met with Senator Mark Hatfield (R-OR), which led to the formation of ECFA in

28 Awana International Streamwood IL Children's Ministry Awana Clubs International Axis Colorado Springs CO Education: Youth Azusa Pacific Online University Glendora CA Education: College, University Azusa Pacific University Azusa Pacific University Azusa CA Education: College, University Baby & More Thrift Store Woodstock GA Pregnancy Resource Center HOPE Center, The Back to God Hour Palos Heights IL Media: Television Back to God Ministries International Back to God Ministries International Palos Heights IL Media: Television Back to the Bible Lincoln NE Media: Radio Back to the Bible Foundation Lincoln NE Foundation Back to the Bible Back2Back Ministries Mason OH Orphan Care Bair Foundation of Pennsylvania, The New Wilmington PA Children's Home Christian Family Services Management Bair Foundation of Texas, The New Wilmington PA Children's Home Christian Family Services Management Bair Foundation of Virginia, The New Wilmington PA Children's Home Christian Family Services Management Bair Foundation, The New Wilmington PA Children's Home Christian Family Services Management Bair Lake Bible Camp Jones MI Camping, Conference Bakersfield Pregnancy Center Bakersfield CA Pregnancy Resource Center Bakke Graduate University Seattle WA Education: Graduate, Seminary Baptist Bible College & Seminary South Abington Township PA Education: College, University Baptist Foundation of Alabama, The Montgomery AL Foundation Baptist Foundation of Colorado Englewood CO Foundation Colorado Baptist General Convention Baptist Foundation of Oklahoma, The Oklahoma City OK Foundation Baptist Foundation of South Carolina Columbia SC Foundation Baptist General Conference Arlington Heights IL Church: Denomination Baptist Hospital Hattiesburg MS Medical, Dental, Health Svs Baptist Medical & Dental Mission International Baptist Medical & Dental Mission International Hattiesburg MS Missions: Foreign Baptists for Life Grand Rapids MI Advocacy Life Matters Worldwide Barnabas Aid McLean VA Relief and Development Barnabas Fund USA McLean VA Relief and Development Barnabas Aid Barnabas International Rockford IL Leadership Training Barry Wood Evangelistic Association Prosper TX Evangelism BBC Foundation South Abington Township PA Foundation Baptist Bible College & Seminary Beall Ministries Clarksburg MD Missions: Foreign Sons of Thunder Becoming Like Christ (BLC) Brentwood TN Leadership Training Christian Leadership Concepts BEE World Colorado Springs CO Missions: Foreign Beehive Thrift Store Philadelphia PA Rescue Mission, Homeless Sunday Breakfast Rescue Mission Belhaven University Jackson MS Education: College, University Belton Christian Youth Center Belton TX Youth Beltway 8 South Crisis Pregnancy Center Houston TX Pregnancy Resource Center Ben Haden Evangelical Association Chattanooga TN Media: Internet ChangedLives.org Ben Lippen School Columbia SC Education: K-12 Columbia International University 27

29 Benevolence Ministries Peoria IL Rescue Mission, Homeless South Side Mission of Peoria Berean Mission Alliance Grover MO Missions: Foreign Bethania Foundation Winchester VA Missions: Foreign Bethania Kids Winchester VA Missions: Foreign Bethania Foundation Bethany Christian Services Grand Rapids MI Adoption Bethany Christian Services Global LLC Grand Rapids MI Adoption Bethany Christian Services Bethany Christian Services of Arkansas Little Rock AR Adoption Bethany Christian Services Bethany Christian Services of Central Indiana Indianapolis IN Adoption Bethany Christian Services Bethany Christian Services of Central Pennsylvania Lancaster PA Adoption Bethany Christian Services Bethany Christian Services of Colorado Denver CO Adoption Bethany Christian Services Bethany Christian Services of East Tennessee Knoxville TN Adoption Bethany Christian Services Bethany Christian Services of Eastern South Dakota Sioux Falls SD Adoption Bethany Christian Services Bethany Christian Services of Florida Winter Garden FL Adoption Bethany Christian Services Bethany Christian Services of Georgia Atlanta GA Adoption Bethany Christian Services Bethany Christian Services of Greater Chattanooga Chattanooga TN Adoption Bethany Christian Services Bethany Christian Services of Greater Delaware Valley Elkins Park PA Adoption Bethany Christian Services Bethany Christian Services of Hampton Roads Virginia Beach VA Adoption Bethany Christian Services Bethany Christian Services of Illinois Palos Heights IL Adoption Bethany Christian Services Bethany Christian Services of Maryland Crofton MD Adoption Bethany Christian Services Bethany Christian Services of Michigan Grand Rapids MI Adoption Bethany Christian Services Bethany Christian Services of Middle Tennessee Nashville TN Adoption Bethany Christian Services Bethany Christian Services of Minnesota Minneapolis MN Adoption Bethany Christian Services Bethany Christian Services of Mississippi Jackson MS Adoption Bethany Christian Services Bethany Christian Services of Missouri Saint Louis MO Adoption Bethany Christian Services Bethany Christian Services of New England (Mass) North Andover MA Adoption Bethany Christian Services Bethany Christian Services of New Jersey Fair Lawn NJ Adoption Bethany Christian Services Bethany Christian Services of North Carolina Arden NC Adoption Bethany Christian Services Bethany Christian Services of Northern California Modesto CA Adoption Bethany Christian Services Bethany Christian Services of Northwest Iowa (Heartland) Des Moines IA Adoption Bethany Christian Services Bethany Christian Services of South Carolina Columbia SC Adoption Bethany Christian Services Bethany Christian Services of South Central Iowa Orange City IA Adoption Bethany Christian Services Bethany Christian Services of Southern California La Mirada CA Adoption Bethany Christian Services Bethany Christian Services of the Gulf Coast Pensacola FL Adoption Bethany Christian Services Bethany Christian Services of Virginia Fairfax VA Adoption Bethany Christian Services Bethany Christian Services of Washington Seattle WA Adoption Bethany Christian Services Bethany Christian Services of West Tennessee Memphis TN Adoption Bethany Christian Services Bethany Christian Services of Western Pennsylvania Wexford PA Adoption Bethany Christian Services Bethany Christian Services of Western South Dakota Rapid City SD Adoption Bethany Christian Services Bethany Christian Services of Wisconsin Waukesha WI Adoption Bethany Christian Services Bethany House Women's and Children's Center Tucson AZ Rescue Mission, Homeless Gospel Rescue Mission of Tucson 28

30 Bethel American International School Saint Paul MN Education: K-12 Good Samaritan Society of America, The Bethel Bible Village Hixson TN Children's Home Bethel Ministries Daytona Beach FL Evangelism Bethel Mission Des Moines IA Rescue Mission, Homeless Hope Ministries Bethel Temple of Evansville Evansville IN Church: Local Bethesda Foundation Denver CO Foundation Quiet Waters Ministries Bethesda Mission Harrisburg PA Rescue Mission, Homeless Bethesda Mission - Medical & Dental Clinic Harrisburg PA Medical, Dental, Health Svs Bethesda Mission Bethesda Mission - Men's Shelter Harrisburg PA Rescue Mission, Homeless Bethesda Mission Bethesda Mission - Mobile Mission Harrisburg PA Rescue Mission, Homeless Bethesda Mission Bethesda Mission - Outreach Ministry Mechanicsburg PA Rescue Mission, Homeless Bethesda Mission Bethesda Mission - Women's Shelter Harrisburg PA Rescue Mission, Homeless Bethesda Mission Bethesda Mission - Youth Center Harrisburg PA Rescue Mission, Homeless Bethesda Mission Beverly LaHaye Institute Washington DC Public Policy, Education Concerned Women for America Beyond the Call Colorado Springs CO Media: Radio HCJB Global Bible Basics International Odessa FL Missions: Foreign Bible Education Legacy Fund Phoenix AZ Education: Graduate, Seminary Phoenix Seminary Bible League Foundation, The Chicago IL Foundation Bible League International Bible League International Chicago IL Missions: Foreign Bible League Volunteers, The Chicago IL Bible Distribution Bible League International Bible Literacy Center Lincoln NE Media: Radio Back to the Bible Bible Minute, The Lincoln NE Media: Radio Back to the Bible Bible Study Fellowship San Antonio TX Bible Study Bible Study Hour, The Philadelphia PA Media: Radio Alliance of Confessing Evangelicals Bible Teaching Resources Tyler TX Leadership Training Bible Training Centre for Pastors Tucker GA Leadership Training Bibles & Literature in French Wheaton IL Literature Pub/Distribution Bibles for China Tulsa OK Bible Distribution Bibles for the World Colorado Springs CO Missions: Foreign Bibleville Edinburg TX Camping, Conference Rio Grande Bible Institute Biblica Ministries Foundation Colorado Springs CO Foundation Biblica US Colorado Springs CO Bible Distribution Biblical Counseling Center Arlington Heights IL Counseling Biblical Literature Fellowship Wheaton IL Literature Pub/Distribution Bibles & Literature in French Big Life Naples FL Missions: Foreign Bill Glass Ministries Duncanville TX Prison Ministry, Post-prison Champions for Life Billy Graham Center Wheaton IL Evangelism Wheaton College Billy Graham Evangelistic Association Charlotte NC Evangelism Billy Graham Library Charlotte NC Evangelism Billy Graham Evangelistic Association Biola University La Mirada CA Education: College, University 29

31 Biola University School of Education La Mirada CA Education: College, University Biola University Biola University School of Professional Studies La Mirada CA Education: College, University Biola University Birthmother Ministries Vienna VA Pregnancy Resource Center Birthmothers Birthmothers Vienna VA Pregnancy Resource Center Blessings International Broken Arrow OK Relief and Development BLI (Bible Literature International) Colorado Springs CO Literature Pub/Distribution David C Cook Blood:Water Mission Nashville TN Community Development Blue Ridge Broadcasting Corporation Black Mountain NC Media: Radio Billy Graham Evangelistic Association Body of Christ Community Clinic Belton TX Medical, Dental, Health Svs Bonclarken Conference Center Flat Rock NC Camping, Conference Boone Crisis Pregnancy Center Boone NC Pregnancy Resource Center Hope Pregnancy Resource Center Border Buddies Ministries Elmira NY Missions: Foreign Boston Church Planting Collaborative Boston MA Church: Planting Emmanuel Gospel Center Boston Education Collaborative (BEC) Boston MA Education: Special Emmanuel Gospel Center Bowery Mission Transitional Center, The New York NY Rescue Mission, Homeless Christian Herald Association Bowery Mission Women's Program, The New York NY Rescue Mission, Homeless Christian Herald Association Bowery Mission, The New York NY Rescue Mission, Homeless Christian Herald Association Bread of Life Mission Seattle WA Rescue Mission, Homeless Breakaway Student Ministries College Station TX Student BreakPoint Leesburg VA Media: Radio Prison Fellowship Ministries Breakthrough Lincoln VA Prayer Breath of Life Largo FL Medical, Dental, Health Svs New Life Solutions Bridge Builders for Kids Saint Paul MN Youth BridgeBuilders International Leadership Network Phoenix AZ Leadership Training Bridgeport Rescue Mission Bridgeport CT Rescue Mission, Homeless Bridges for Peace Cocoa Beach FL Relief and Development Bridges International College Park MD Evangelism Cru - Campus Crusade for Christ Bright Hope International Hoffman Estates IL Community Development Bright Media Foundation Orlando FL Evangelism Cru - Campus Crusade for Christ Brooklyn Tabernacle, The Brooklyn NY Church: Local Broward Outreach Center Hollywood FL Rescue Mission, Homeless Miami Rescue Mission Broward Outreach Center Pompano Beach FL Rescue Mission, Homeless Miami Rescue Mission Bryan College Dayton TN Education: College, University BSF International San Antonio TX Bible Study Bible Study Fellowship Bucharest Christian Academy Foundation Nolanville TX Education: K-12 Buckets of Love with Global Action Colorado Springs CO Evangelism Global Action Buckner Children and Family Services Dallas TX Children's Home Buckner International Buckner International Dallas TX Children's Home Buckner Retirement Services Dallas TX Senior Care Buckner International Buffalo City Mission Buffalo NY Rescue Mission, Homeless 30

32 Buffalo Teen Challenge Buffalo NY Alcohol, Drug Recovery Teen Challenge Training Center Business Men's Fellowship, USA Oakland CA Men's Ministry By The Hand Club For Kids Chicago IL Youth C. S. Lewis Fellows Annapolis Annapolis MD Discipleship C. S. Lewis Institute C. S. Lewis Fellows Atlanta Atlanta GA Discipleship C. S. Lewis Institute C. S. Lewis Institute Springfield VA Apologetics C.A.R.E. Clinic Siloam Springs AR Counseling John Brown University C.A.R.E. Philippines Wildomar CA Missions: Foreign Cadence International Englewood CO Missions: Foreign Call To Africa Huntsville AL Missions: Foreign Training in Mission Evangelism Call to Worship Tucson AZ Media: Radio Family Life Communications Incorporated Calvary Baptist Church Canton MI Church: Local Calvary Baptist Church Whittier CA Church: Local Calvary Bible College & Theological Seminary Kansas City MO Education: Graduate, Seminary Calvary Chapel Chattanooga Chattanooga TN Church: Local Calvary Chapel Ft. Lauderdale Fort Lauderdale FL Church: Local Calvary Chapel Salt Lake City Salt Lake City UT Church: Local Calvary Community Church of Conejo Valley Westlake Village CA Church: Local Calvinist Cadet Corps Grand Rapids MI Youth Dynamic Youth Ministries CAM International Dallas TX Missions: Foreign Camino Global CAMA Services of Colorado Colorado Springs CO Relief and Development Christian and Missionary Alliance, The Camino Global Dallas TX Missions: Foreign Camp Advenchur Alton Bay NH Camping, Conference Alton Bay Campmeeting Association Camp Alandale Idyllwild CA Camping, Conference Camp Arrowwood Sevierville TN Camping, Conference Wears Valley Ranch Camp Bennett Brookeville MD Camping, Conference Central Union Mission Camp Berachah Ministries Auburn WA Camping, Conference Camp Burton Burton OH Camping, Conference Mideast Baptist Conference Camp Echoing Hills Warsaw OH Camping, Conference Echoing Hills Village Camp Firwood Bellingham WA Camping, Conference Firs Bible & Missionary Conference, The Camp Forest Springs Westboro WI Camping, Conference Camp Hunt/Hebron Center Bloomington IN Camping, Conference Wheeler Mission Ministries Camp Id-Ra-Ha-Je Association Bailey CO Camping, Conference Camp Joy-El Greencastle PA Camping, Conference Joy El Ministries Camp Kearney Peoria IL Camping, Conference South Side Mission of Peoria Camp Lebanon Burtrum MN Camping, Conference Camp May-Mac Felton CA Camping, Conference CityTeam International Camp Oak Hills Bemidji MN Camping, Conference Oak Hills Fellowship Camp of the Hills Marble Falls TX Camping, Conference Camp Peniel Marble Falls TX Camping, Conference 31

33 Camp Rainbow Holland MI Camping, Conference Geneva Camp & Retreat Center Camp Suwannee Dowling Park FL Camping, Conference Advent Christian Village Camp Tadmor Lebanon OR Camping, Conference CB Northwest Campus and Community Missions Bristol TN Missions: Home Christian Medical & Dental Associations Campus Life Miami FL Youth Greater Miami Youth for Christ Campus Life Columbus OH Youth Central Ohio Youth for Christ Campus Renewal Ministries Austin TX Discipleship Cannon Beach Conference Center Cannon Beach OR Camping, Conference Canyon Branch CPC Canyon TX Pregnancy Resource Center Care Net Pregnancy Centers of Amarillo Capitol Commission Raleigh NC Evangelism Capitol Commission - Arkansas Little Rock AR Evangelism Capitol Commission Capitol Commission - California Roseville CA Evangelism Capitol Commission Capitol Commission - Colorado Lake City CO Evangelism Capitol Commission Capitol Commission - Delaware Dover DE Evangelism Capitol Commission Capitol Commission - Georgia Rincon GA Evangelism Capitol Commission Capitol Commission - Illinois Springfield IL Evangelism Capitol Commission Capitol Commission - Indiana Greensburg IN Evangelism Capitol Commission Capitol Commission - Kansas Topeka KS Evangelism Capitol Commission Capitol Commission - Maryland Annapolis MD Evangelism Capitol Commission Capitol Commission - Minnesota Minneapolis MN Evangelism Capitol Commission Capitol Commission - Missouri Jefferson City MO Evangelism Capitol Commission Capitol Commission - North Carolina Raleigh NC Evangelism Capitol Commission Capitol Commission - Ohio Granville OH Evangelism Capitol Commission Capitol Commission - Pennsylvania Bryn Mawr PA Evangelism Capitol Commission Capitol Commission - South Carolina Columbia SC Evangelism Capitol Commission Capitol Commission - Texas Frisco TX Evangelism Capitol Commission Capitol Commission - Virginia Chesterfield VA Evangelism Capitol Commission Capitol Commission - West Virginia Charleston WV Evangelism Capitol Commission Capitol Commission - Wyoming Lake City CO Evangelism Capitol Commission Capitol Ministries Santa Clarita CA Bible Study Care Net Leesburg VA Association, Society Care Net Community Pregnancy Center Middletown OH Pregnancy Resource Center Care Net Crisis Pregnancy Centers of Amarillo Amarillo TX Pregnancy Resource Center Care Net Pregnancy Centers of Amarillo Care Net of Cadillac Cadillac MI Pregnancy Resource Center Care Net Pregnancy & Resource Clinic of Casper Casper WY Pregnancy Resource Center True Care Women's Resource Center Care Net Pregnancy Center of Albuquerque Albuquerque NM Pregnancy Resource Center Care Net Pregnancy Center of Central N.Y. Utica NY Pregnancy Resource Center Care Net Pregnancy Center of Central Texas Waco TX Pregnancy Resource Center Care Net Pregnancy Center of Greater Concord Concord NH Pregnancy Resource Center Care Net Pregnancy Centers of Amarillo Amarillo TX Pregnancy Resource Center 32

34 Joyce Meyer Ministries Proud Partner with ECFA! Since inception, certain values have been embedded in the foundation of Joyce Meyer Ministries and we feel that our partnership with ECFA strengthens these values. They are integrity, accountability, excellence and transparency. We are proud to partner with ECFA in the vigorous pursuit of these values. Joyce Meyer, Best-selling author and Bible teacher

35 Care Net Pregnancy Centers of the Lehigh Valley Allentown PA Pregnancy Resource Center Care Net Pregnancy Centers of the Lehigh Valley/Bethlehem Bethlehem PA Pregnancy Resource Center Care Net Pregnancy Centers of the Lehigh Valley Care Net Pregnancy Centers of the Lehigh Valley/Easton Easton PA Pregnancy Resource Center Care Net Pregnancy Centers of the Lehigh Valley Care Net Pregnancy Centers of the Lehigh Valley/Wescosville Allentown PA Pregnancy Resource Center Care Net Pregnancy Centers of the Lehigh Valley Care Net Pregnancy Resource Center of Atlanta Atlanta GA Pregnancy Resource Center Care Net Pregnancy Resource Center of Southeastern Connecticut New London CT Pregnancy Resource Center Care Net Pregnancy Resource Centers Manassas VA Pregnancy Resource Center Care Net Pregnancy Resource Centers - Manassas, VA Manassas VA Pregnancy Resource Center Care Net Pregnancy Resource Centers Care Net Pregnancy Resource Centers - Warrenton, VA Warrenton VA Pregnancy Resource Center Care Net Pregnancy Resource Centers Care Net Pregnancy Resource Centers - Woodbridge, VA Woodbridge VA Pregnancy Resource Center Care Net Pregnancy Resource Centers Care Net Pregnancy Services of DuPage Downers Grove IL Pregnancy Resource Center Care Net Pregnancy Services of the Treasure Coast Port Saint Lucie FL Pregnancy Resource Center Care Net Resource Pregnancy Centers Newport News VA Pregnancy Resource Center Care of Creation Madison WI Relief and Development CareCenter Ministries Dallas TX Missions: Home CareCenter Ministries - Apartment Community Transformation Services Dallas TX Missions: Home CareCenter Ministries CareCenter Ministries - The Basket Dallas TX Missions: Home CareCenter Ministries CareCenter Ministries - Tree of Life Dallas TX Alcohol: Drug Recovery CareCenter Ministries CareCenter Ministries - Community Center Dallas TX Missions: Home CareCenter Ministries CareCenter Ministries - RACE Program Dallas TX Alcohol: Drug Recovery CareCenter Ministries Caribbean Christian Centre for the Deaf Lewisburg WV Missions: Foreign Caring Center, The Casper WY Pregnancy Resource Center True Care Women's Resource Center Caring Families Pregnancy Services Willimantic CT Pregnancy Resource Center Caris Pregnancy Counseling and Resources Chicago IL Pregnancy Resource Center Caris Pregnancy Counseling and Resources Near West Oak Park IL Pregnancy Resource Center Caris Pregnancy Counseling and Resources Caris Pregnancy Counseling and Resources Woodfield Schaumburg IL Pregnancy Resource Center Caris Pregnancy Counseling and Resources Carolina Bible College Fayetteville NC Education: College, University Carolina College of Biblical Studies Carolina College of Biblical Studies Fayetteville NC Education: College, University Caroline's Promise Kernersville NC Adoption Carriage Town Ministries Flint MI Rescue Mission, Homeless Carroll Roberson Ministries Ripley MS Media: Television Cary Christian Center Cary MS Support Services Casa de Amor San Ysidro CA Evangelism Amor Ministries Casas por Cristo El Paso TX Missions: Short Term Caspari Center for Biblical and Jewish Studies, Jerusalem Wheaton IL Evangelism Catalyst Miami FL Youth Greater Miami Youth for Christ Catherine Foundation Pregnancy Care Center Waldorf MD Pregnancy Resource Center Causelife Forest VA Evangelism World Help CB Northwest Portland OR Association, Society CBH Ministries Grand Rapids MI Literature Pub/Distribution 34

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