2019-03-21T14:41:23-05:00 2018-12-31 541149263 YOUNT HYDE & BARBOUR PC PO BOX 2560 WINCHESTER VA 226041760 990 2018-01-01 930744698 EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY EVAN 5405350103 440 WEST JUBAL EARLY DRIVE 100 WINCHESTER VA 22601 DAN BUSBY PRESIDENT 5405350103 2019-03-21 1 OLIVIA A HUTTON CPA P00964688 5406623417 64.4.100.170 2019-03-21 09:12:34 ED P 2BD9941C2218514039E2696DAFBBB0AADD46666A 2BD9941C2218514039E2696DAFBBB0AADD46666A 2018 2019-02-21 02:37:17Z DAN BUSBY 440 WEST JUBAL EARLY DRIVE 100 WINCHESTER VA 22601 5091812 0 X WWW.ECFA.ORG X 1979 MN ENHANCING TRUST IN CHRIST-CENTERED CHURCHES AND MINISTRIES 12 12 20 47 13578 0 134026 1204549 3494449 3752516 5995 22503 98389 94302 3732859 5073870 52100 37500 0 0 2239758 2403533 0 0 16340 1398314 1426779 3690172 3867812 42687 1206058 2903076 4230885 561319 683070 2341757 3547815 ENHANCING TRUST IN CHRIST-CENTERED CHURCHES AND MINISTRIES 0 0 3450930 37500 3808772 ECFA ANNUALLY REVIEWS AND ACCREDITS NEARLY 2,300 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. 3450930 1 1 0 1 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 22 0 1 20 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 MICHAEL BATTS CHAIRMAN 2.00 X X 0 0 0 DANNY DE ARMAS VICE CHAIRMAN 2.00 X X 0 0 0 ERIKA COLE TREASURER 2.00 X X 0 0 0 RICHARD ALVIS - PART YEAR SECRETARY 2.00 X X 0 0 0 WARREN PEEK SECRETARY 2.00 X X 0 0 0 DAVID WILLS MEMBER 2.00 X 0 0 0 D KURT NELSON MEMBER 2.00 X 0 0 0 JO ANNE LYON - PART YEAR MEMBER 2.00 X 0 0 0 DEREK GRIER - PART YEAR MEMBER 2.00 X 0 0 0 AMY NIKKEL - PART YEAR MEMBER 2.00 X 0 0 0 BRUCE JOHNSON MEMBER 2.00 X 0 0 0 WAYNE PEDERSON MEMBER 2.00 X 0 0 0 DWIGHT ROBERTSON - PART YEAR MEMBER 2.00 X 0 0 0 JERRY WHITE MEMBER 2.00 X 0 0 0 CRAIG WARNER MEMBER 2.00 X 0 0 0 DAN BUSBY PRESIDENT 40.00 X 248009 0 46991 VONNA LAUE EXECUTIVE VICE PRESIDENT 40.00 X 160000 0 23781 JOHN VAN DRUNEN EXECUTIVE VICE PRESIDENT 40.00 X 150000 0 28459 MICHAEL MARTIN VICE PRESIDENT 40.00 X 130000 0 27120 KIM SANDRETZKY VICE PRESIDENT 40.00 X 139546 0 18866 WARREN BIRD VICE PRESIDENT 40.00 X 74375 0 4844 901930 0 150061 5 0 1 0 CLUTCH INC 3052 VALLEY AVENUE WINCHESTER VA 22601 WEBSITE DEVELOPMENT SERVICES 213875 1 1204549 1204549 MEMBERSHIP FEES 813110 3704728 3704728 APPLICATION FEES 813110 47788 47788 3752516 22503 22503 42410 17942 24468 24468 WEBINAR FEES 541900 21997 21997 BUSINESS DIRECTORY 541900 13578 13578 34259 34259 69834 5073870 3808772 13578 46971 17500 17500 20000 20000 1051991 941532 105199 5260 960762 859882 96076 4804 39522 35372 3952 198 223250 199809 22325 1116 128008 114567 12801 640 19479 12564 6818 97 11500 7417 4025 58 190046 122580 66516 950 139593 139593 195230 173755 19523 1952 314893 299148 15241 504 76156 67779 7616 761 115380 103842 11538 215862 215862 969 824 145 112697 95792 16905 18534 6672 11862 OTHER EXPENSES 16440 16440 3867812 3450930 400542 16340 1010891 1899135 500000 61954 41987 43144 51626 50094 93798 2106222 753663 1446313 1352559 290680 291780 2903076 4230885 140847 185857 420472 497213 561319 683070 X 2063257 2380315 278500 1167500 2341757 3547815 2903076 4230885 1206058 0 X X 0 1 X 1 0 X 2830028 3822495 3316912 3628475 4957065 18554975 141977 145850 123021 99125 77985 587958 2972005 3968345 3439933 3727600 5035050 19142933 18200 16000 18500 14050 6800 73550 0 18200 16000 18500 14050 6800 73550 19069383 6323 5489 10510 12258 52114 86694 6323 5489 10510 12258 52114 86694 10231 20133 15436 10273 4649 60722 2988559 3993967 3465879 3750131 5091813 19290349 0.98850 0.98770 0.00450 0.00240 X PART III, LINE 12 OTHER INCOME INCLUDES HONORARIA AND MISCELLANEOUS REVENUE. 7717 7060 14777 3853035 3867812 343391 85848 0 0 295266 331200 334509 343391 1304366 1956549 11168 6485 20813 14777 53243 73817 82800 83627 85848 326092 489138 8555 5067 7717 21339 PART I-A, LINE 1 THE LOBBYING EXPENDITURES REFLECTED IN PART II-A, LINES 1 AND 2, REPRESENT THE ALLOCATION OF EMPLOYEE COMPENSATION BASED ON THE ESTIMATED TIME SPENT ON LOBBYING AND ANY RELATED COSTS. 277871 277871 1404119 398811 1005308 424232 354852 69380 1352559 CAPITAL LEASE 2663 CURRENT PORTION CAPITAL LEASE 7633 DEFERRED MEMBERSHIP FEES 195137 DEFERRED COMPENSATION 291780 497213 X 5075372 17942 17942 5057430 16440 16440 5073870 3869314 17942 17942 3851372 16440 16440 3867812 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, 2018 AND 2017, 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 2015 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 17,942. PART XI, LINE 4B - OTHER ADJUSTMENTS: OTHER 16,440. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 17,942. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER 16,440. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 10000 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 10000 0 0 0 0 0 0 20000 0 20000 EAST ASIA AND THE PACIFIC SEE PART V. 10000 SUN-SAHARAN AFRICA SEE PART V. 10000 2 0 0 0 0 0 0 SCHEDULE F, PART V GRANT IN FURTHERANCE OF ECFA'S EXEMPT PURPOSES BY ASSISTING PEER ACCOUNTABILITY EFFORTS IN OTHER COUNTRIES. 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. 1 NATIONAL CHRISTIAN FOUNDATION 11625 RAINWATER DR SUITE 500 ALPHARETTA GA 30009 581493949 501(C)3 7500 SEE PART V 1 PART I, LINE 2: ECFA WAS CLOSELY INVOLVED IN THE EDUCATION INITIATIVE AND WAS ABLE TO OVERSEE THE USE OF THE FUNDS DIRECTLY IN ADDITION TO RECEIVING REGULAR REPORTING REGARDING THE INITIATIVE. PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: NATIONAL CHRISTIAN FOUNDATION (H) PURPOSE OF GRANT OR ASSISTANCE: 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. X X X 0 0 0 0 0 0 0 0 0 DAN BUSBY PRESIDENT 243089 0 0 0 4920 0 29585 0 17406 0 295000 0 0 0 VONNA LAUE EXECUTIVE VICE PRESIDENT 155000 0 5000 0 0 0 4175 0 19606 0 183781 0 0 0 JOHN VAN DRUNEN EXECUTIVE VICE PRESIDENT 145000 0 5000 0 0 0 9000 0 19459 0 178459 0 0 0 MICHAEL MARTIN VICE PRESIDENT 125000 0 5000 0 0 0 7800 0 19320 0 157120 0 0 0 KIM SANDRETZKY VICE PRESIDENT 120000 0 5000 0 14546 0 7500 0 11366 0 158412 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ECFA HAS NEARLY 2,300 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 FILED. 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. THE COMPENSATION IS DETERMINED AFTER OBTAINING APPROPRIATE COMPARABLE DATA FOR SIMILAR ORGANIZATIONS. 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.