2020-04-17T15:45:44-05:00 2019-12-31 541149263 YOUNT HYDE & BARBOUR PC PO BOX 2560 WINCHESTER VA 226041760 990 2019-01-01 930744698 EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY EVAN 5405350103 440 WEST JUBAL EARLY DRIVE 100 WINCHESTER VA 22601 DAN BUSBY PRESIDENT 5405350103 2020-04-17 1 OLIVIA A HUTTON CPA P00964688 5406623417 2020-04-17 216.12.34.10 2020-04-17 15:17:32 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 7A76D3CC342BFD9FD1C43A5FEB98126EE2045852 2019 2020-11-19 02:30:22Z DAN BUSBY 440 WEST JUBAL EARLY DRIVE 100 WINCHESTER VA 22601 4220122 0 X WWW.ECFA.ORG X 1979 MN ENHANCING TRUST IN CHRIST-CENTERED CHURCHES AND MINISTRIES 11 11 27 44 12136 0 1204549 22703 3752516 4047404 22503 47858 94302 66415 5073870 4184380 37500 189500 0 0 2403533 2782285 0 0 18256 1426779 1468286 3867812 4440071 1206058 -255691 4230885 4052419 683070 760295 3547815 3292124 ENHANCING TRUST IN CHRIST-CENTERED CHURCHES AND MINISTRIES 0 0 4015361 189500 4078372 ECFA ANNUALLY REVIEWS AND ACCREDITS OVER 2,400 MEMBER ORGANIZATIONS BASED ON COMPLIANCE WITH ITS STANDARDS OF RESPONSIBLE STEWARDSHIP. ECFA PROVIDES EDUCATIONAL RESOURCES THROUGH ITS WEBSITE, WEBINARS, AND WORKSHOPS CONDUCTED ACROSS THE UNITED STATES. ECFA CARRIES OUT ITS WORK IN A BIBLICALLY-BASED PROCESS OF ACCOUNTABILITY OF CHRIST-CENTERED MEMBERS. 4015361 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 1 27 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X DAN BUSBY PRESIDENT 5405350103 440 WEST JUBAL EARLY DRIVE STE 100 WINCHESTER VA 22601 DANNY DE ARMAS BOARD CHAIRMAN 2.00 X X 0 0 0 WAYNE PEDERSON TREASURER 2.00 X X 0 0 0 WARREN PEEK SECRETARY 2.00 X X 0 0 0 DAVID WILLS VICE CHAIR 2.00 X X 0 0 0 ERIKA COLE - PART YEAR MEMBER 2.00 X 0 0 0 D KURT NELSON MEMBER 2.00 X 0 0 0 MICHAEL BATTS MEMBER 2.00 X 0 0 0 PAUL ANDERSON - PART YEAR MEMBER 2.00 X 0 0 0 BRUCE JOHNSON MEMBER 2.00 X 0 0 0 DEREK GRIER MEMBER 2.00 X 0 0 0 CRAIG WARNER - PART YEAR MEMBER 2.00 X 0 0 0 JERRY WHITE - PART YEAR MEMBER 2.00 X 0 0 0 AMY NIKKEL MEMBER 2.00 X 0 0 0 CINDEE COFFEE - PART YEAR MEMBER 2.00 X 0 0 0 KIM SANDRETZKY EXECUTIVE VICE PRESIDENT 40.00 X 135667 0 16012 JOHN VAN DRUNEN EXECUTIVE VICE PRESIDENT 40.00 X 87969 0 11490 WARREN BIRD VICE PRESIDENT 40.00 X 145000 0 19418 DAN BUSBY PRESIDENT 40.00 X 256215 0 47899 MICHAEL MARTIN EXECUTIVE VICE PRESIDENT 40.00 X 139017 0 27844 VONNA LAUE EXECUTIVE VICE PRESIDENT 40.00 X 112124 0 19295 875992 0 141958 5 0 1 0 CLUTCH INC 3052 VALLEY AVENUE WINCHESTER VA 22601 WEBSITE DEVELOPMENT SERVICES 190974 1 22703 22703 ACCREDITATION FEES 813110 4008925 4008925 APPLICATION FEES 813110 38479 38479 4047404 47858 47858 59053 35742 23311 23311 BUSINESS DIRECTORY 541900 12136 12136 WEBINAR FEES 541900 12050 12050 GOVERNANCE FORUMS 541900 7937 7937 10981 10981 43104 4184380 4078372 12136 71169 179500 179500 10000 10000 1017950 911065 101795 5090 1276454 1142426 127645 6383 39683 35517 3968 198 293951 263086 29395 1470 154247 138051 15425 771 13743 8864 4810 69 12000 7740 4200 60 104418 67350 36546 522 156150 156150 239175 212866 23918 2391 334157 317449 16173 535 76803 68355 7681 767 122764 110488 12276 286801 286801 467 397 70 68731 58421 10310 19128 6886 12242 OTHER EXPENSES 33949 33949 4440071 4015361 406454 18256 1899135 2218407 500000 0 41987 15106 51626 75768 93798 39434 2122468 821329 1352559 1301139 291780 402565 4230885 4052419 185857 143131 497213 617164 683070 760295 X 2380315 2625457 1167500 666667 3547815 3292124 4230885 4052419 -255691 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 331200 334509 343391 0 1009100 1513650 6485 20813 14777 0 42075 82800 83627 85848 0 252275 378413 5067 7717 0 12784 PART I-A, LINE 1: THERE WERE NO LOBBYING EXPENDITURES INCURRED IN 2019. 277871 277871 1421429 436380 985049 423168 384949 38219 1301139 CURRENT PORTION CAPITAL LEASE 2663 DEFERRED ACCREDITATION FEES 211936 DEFERRED COMPENSATION 402565 617164 X 4220122 0 4220122 -35742 -35742 4184380 4475813 35742 35742 4440071 0 4440071 PART X, LINE 2: ECFA EVALUATES UNCERTAINTY IN INCOME TAX POSITIONS BASED ON A MORE-LIKELY-THAN-NOT RECOGNITION STANDARD. IF THAT THRESHOLD IS MET, THE TAX POSITION IS THEN MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. AS OF DECEMBER 31, 2019 AND 2018, THERE ARE NO ACCRUALS FOR UNCERTAIN TAX POSITIONS. IF APPLICABLE, ECFA RECORDS INTEREST AND PENALTIES AS A COMPONENT OF INCOME TAX EXPENSE. TAX YEARS FROM 2016 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -35,742. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 35,742. 1 EAST ASIA AND THE PACIFIC 0 0 GRANT TO RECIPIENT LOCATED IN REGION 10000 0 0 0 0 0 0 10000 0 10000 EAST ASIA AND THE PACIFIC SEE PART V. 10000 1 0 0 0 0 0 0 PART I, LINE 2: GRANT IN FURTHERANCE OF ECFA'S EXEMPT PURPOSES BY ASSISTING PEER ACCOUNTABILITY EFFORTS IN ANOTHER COUNTRY. GRANT RECIPIENT PROVIDES REPORTING FOR THE USE OF GRANT FUNDS UNDER A GRANT AGREEMENT. SUCH REPORTS INCLUDE A DESCRIPTION OF THE EXPENDITURES MADE FROM THE GRANTED FUNDS AND REPORTS ON THE GRANTEE'S COMPLIANCE WITH THE TERMS OF THE GRANT AGREEMENT. PART III ACCOUNTING METHOD: 1 THE STEWARDS JOURNEY 21816 BUCKEYE LAKE LANE COLBERT WA 99005 474167978 501(C)3 12500 A SINGLE GRANT TO FUND THE PUBLISHING OF A BOOK ON THE TOPIC OF FAITH AND FINANCE. GLOBAL TRUST PARTNERS 9671 WEST INDORE DRIVE LITTLETON CO 80128 832778399 501(C)3 155000 A SINGLE GRANT IN FURTHERANCE OF THE CHARITABLE PURPOSE OF GRANTEE PROMOTING CHRIST-CENTERED ORGANIZATIONS AROUND THE WORLD SET STANDARDS OF FAITHFUL ADMINISTRATION AND ACCREDIT ORGANIZATIONS TO THOSE STANDARDS. NATIONAL CHRISTIAN FOUNDATION 11625 RAINWATER DR SUITE 500 ALPHARETTA GA 30009 581493949 501(C)3 10000 A SINGLE GRANT TO PARTICIPATE IN A BROADER EDUCATIONAL INITIATIVE DEMONSTRATING THE IMPORTANCE OF CHARITABLE GIVING INCENTIVES TO THE CHRIST-CENTERED CHURCH AND MINISTRY COMMUNITY. 3 PART I, LINE 2: GRANT RECIPIENTS PROVIDE REPORTING FOR THE USE OF GRANT FUNDS UNDER A GRANT AGREEMENT. SUCH REPORTS INCLUDE A DESCRIPTION OF THE EXPENDITURES MADE FROM THE GRANTED FUNDS AND REPORTS ON THE GRANTEE'S COMPLIANCE WITH THE TERMS OF THE GRANT AGREEMENT. X X X 1 1 0 0 0 0 0 0 0 KIM SANDRETZKY EXECUTIVE VICE PRESIDENT 130667 0 5000 0 0 0 8200 0 7812 0 151679 0 0 0 WARREN BIRD VICE PRESIDENT 140000 0 5000 0 0 0 4178 0 15240 0 164418 0 0 0 DAN BUSBY PRESIDENT 253416 0 0 0 2799 0 30367 0 17532 0 304114 0 0 0 MICHAEL MARTIN EXECUTIVE VICE PRESIDENT 134017 0 5000 0 0 0 8500 0 19344 0 166861 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ECFA HAS OVER 2,400 MEMBER ORGANIZATIONS WHICH IT ACCREDITS AS BEING IN COMPLIANCE WITH ECFA'S STANDARDS ON BOARD GOVERNANCE, FINANCIAL ACCOUNTABILITY, AND FUNDRAISING/STEWARDSHIP PRACTICES. FORM 990, PART VI, SECTION A, LINE 7A ANY CHANGES IN THE CORPORATE BYLAWS AND STANDARDS MUST BE APPROVED BY THE MEMBERS. BOARD MEMBERS ARE ELECTED BY THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD MAY PROPOSE CHANGES TO THE BYLAWS AND STANDARDS THAT MUST BE APPROVED BY THE MEMBERS. THE BOARD NOMINATES INDIVIDUALS FOR ELECTION OR RE-ELECTION TO THE BOARD AND THE MEMBERS VOTE ON THE NOMINEES. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD REVIEWED THE FORM 990 BEFORE IT WAS POSTED ON ECFA'S WEBSITE. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD AND KEY STAFF MEMBERS ANNUALLY DISCLOSE POTENTIAL CONFLICTS OF INTEREST. THESE POTENTIAL CONFLICTS OF INTEREST ARE MONITORED BY THE BOARD DEVELOPMENT COMMITTEE TO ENSURE ADHERENCE TO THE ORGANIZATION'S POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT IS DETERMINED BY THE BOARD WITH THE PRESIDENT RECUSED FROM THIS PROCESS. ECFA COMMISSIONED A COMPENSATION ANALYSIS BY AN INDEPENDENT CONSULTANT THAT UTILIZED COMPARABILITY INFORMATION IN THE ANALYSIS. AFTER APPROPRIATE DELIBERATION BY THE BOARD, THE COMPENSATION DETERMINATION IS FORMALLY RECORDED IN BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE DISTRIBUTED UPON REQUEST. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.