2018-04-12T16:21:59-05:00 2017-12-31 541149263 YOUNT HYDE & BARBOUR PC PO BOX 2560 WINCHESTER VA 226041760 990 2017-01-01 930744698 EVANGELICAL COUNCIL FOR FINANCIAL ACCOUNTABILITY EVAN 5405350103 440 WEST JUBAL EARLY DRIVE 100 WINCHESTER VA 22601 DAN BUSBY PRESIDENT 5405350103 2018-03-17 1 OLIVIA A HUTTON CPA P00964688 5406623417 2018-03-17 2017 2022-09-23 18:48:47Z DAN BUSBY 440 WEST JUBAL EARLY DRIVE 100 WINCHESTER VA 22601 3750132 0 X WWW.ECFA.ORG X 1969 MN ENHANCING TRUST IN CHRIST-CENTERED CHURCHES AND MINISTRIES 15 15 20 29 14440 0 36285 134026 3280627 3494449 4059 5995 128729 98389 3449700 3732859 3750 52100 0 0 1994339 2239758 0 0 1586 1625903 1398314 3623992 3690172 -174292 42687 2826656 2903076 527586 561319 2299070 2341757 ENHANCING TRUST IN CHRIST-CENTERED CHURCHES AND MINISTRIES 0 0 3277302 52100 3548268 ECFA ANNUALLY REVIEWS AND ACCREDITS OVER 2,200 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. 3277302 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 31 0 1 20 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 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 SECRETARY 2.00 X X 0 0 0 DAVID WILLS - PART YEAR MEMBER 2.00 X 0 0 0 D KURT NELSON MEMBER 2.00 X 0 0 0 MICHAEL LITTLE - PART YEAR MEMBER 2.00 X 0 0 0 KENNETH LARSON - PART YEAR MEMBER 2.00 X 0 0 0 THOMAS ADDINGTON - PART YEAR MEMBER 2.00 X 0 0 0 BRUCE JOHNSON MEMBER 2.00 X 0 0 0 WAYNE PEDERSON - PART YEAR MEMBER 2.00 X 0 0 0 WARREN PEEK MEMBER 2.00 X 0 0 0 DWIGHT ROBERTSON 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 254979 0 28164 JOHN VAN DRUNEN EXECUTIVE VICE PRESIDENT 40.00 X 145000 0 27392 VONNA LAUE EXECUTIVE VICE PRESIDENT 40.00 X 54250 0 0 MICHAEL MARTIN VICE PRESIDENT 40.00 X 130000 0 26492 KIM SANDRETZKY VICE PRESIDENT 40.00 X 147449 0 21712 731678 0 103760 4 0 1 0 CLUTCH INC 3052 VALLEY AVENUE WINCHESTER VA 22601 WEBSITE DEVELOPMENT SERVICES 199625 1 134026 134026 MEMBERSHIP FEES 813110 3461636 3461636 APPLICATION FEES 813110 32813 32813 3494449 5995 5995 47403 17273 30130 30130 WEBINAR FEES 541900 37282 37282 BUSINESS DIRECTORY 541900 14440 14440 16537 16537 68259 3732859 3548268 14440 36125 12100 12100 40000 40000 781189 703070 77729 390 1042876 938589 103766 521 48922 44030 4868 24 249632 224669 24838 125 117139 105425 11655 59 15436 10033 5403 11250 7313 3937 267210 173687 93523 84438 84438 227399 204659 22740 292205 277595 14143 467 74403 66962 7441 101997 91797 10200 178792 178792 1561 1327 234 124718 106010 18708 18905 6806 12099 3690172 3277302 411284 1586 881213 1010891 10648 61954 29577 43144 50271 50094 2087279 640966 1554983 1446313 238944 290680 61020 0 2826656 2903076 150979 140847 376607 420472 527586 561319 X 1771820 2063257 527250 278500 2299070 2341757 2826656 2903076 42687 0 X X 0 1 X 1 0 X 2776841 2830028 3822495 3316912 3628475 16374751 121104 141977 145850 123021 99125 631077 2897945 2972005 3968345 3439933 3727600 17005828 44650 18200 16000 18500 14050 111400 0 44650 18200 16000 18500 14050 111400 16894428 6931 6323 5489 10510 12258 41511 6931 6323 5489 10510 12258 41511 1775 10231 20133 15436 10273 57848 2906651 2988559 3993967 3465879 3750131 17105187 0.98770 0.98720 0.00240 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5067 15746 20813 3669359 3690172 334509 83627 0 0 282236 295266 331200 334509 1243211 1864817 4881 11168 6485 20813 43347 70559 73817 82800 83627 310803 466205 8555 5067 13622 PART I-A, LINE 1 THE LOBBYING EXPENDITURES REFLECTED IN PART II-A, LINES 1 AND 2, REPRESENTS THE ALLOCATION OF EMPLOYEE COMPENSATION BASED ON THE ESTIMATED TIME SPENT ON LOBBYING AND ANY RELATED COST. 277871 277871 1404119 359407 1044712 405289 281559 123730 1446313 CAPITAL LEASE 10296 CURRENT PORTION CAPITAL LEASE 7131 DEFERRED MEMBERSHIP FEES 112365 DEFERRED COMPENSATION 290680 420472 X 3750132 17273 17273 3732859 0 3732859 3707445 17273 17273 3690172 0 3690172 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, 2017 AND 2016, 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 2014 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 17,273. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 17,273. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS LOCATED IN REGION 40000 0 0 0 0 0 0 40000 0 40000 EAST ASIA AND THE PACIFIC SEE PART V. 40000 1 0 0 0 0 0 0 SCHEDULE F, PART V GRANT IN FURTHERANCE OF ECFA'S EXEMPT PURPOSES BY AIDING IN THE HOSTING OF THE 2017 INTERNATIONAL ACCOUNTABILITY SUMMIT AND 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 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. 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. X X X 0 0 0 0 0 0 0 0 0 DAN BUSBY PRESIDENT 219000 0 31000 0 4979 0 15299 0 12865 0 283143 0 0 0 JOHN VAN DRUNEN EXECUTIVE VICE PRESIDENT 140000 0 5000 0 0 0 8700 0 18692 0 172392 0 0 0 MICHAEL MARTIN VICE PRESIDENT 120000 0 10000 0 0 0 7800 0 18692 0 156492 0 0 0 KIM SANDRETZKY VICE PRESIDENT 115000 0 5000 0 27449 0 8847 0 12865 0 169161 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ECFA HAS OVER 2,200 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.