Have you ever questioned where your contributions to a religious organization go? In a day of uncertainty like today, many people of faith are asking this question. In this section we will do our very best to assure you, our faithful partners, that your financial support to Community Chaplain Service is scrutinized by our independent accounting firm, as well as meeting the rigorous standards of (ECFA) Evangelical Council for Financial Accountability, a trusted name in the religious arena assuring financial integrity.

General Background

ECFA was founded in 1979. It is comprised of over 1,100 charitable, religious, missionary, social, and educational tax-exempt, nonprofit [501 (c) (3)] organizations.

In the 1970s, there was growing public and political concern over an increase of questionable fund raising practices in the nonprofit sector. In addition, donors and governmental agencies expressed concern over the management of their donations to achieve publicly stated objectives as presented in fund raising appeals. Donors had nowhere to turn to obtain an objective assessment of the financial integrity of Christian organizations desiring their support.

In the late 1970s, Senator Mark Hatfield addressed a group of key Christian leaders and challenged them to police their own mission agencies as a “Christian Better Business Bureau” or face the potential of government intervention. Consequently, ECFA was formed, standards were established, and a chartering process was initiated for applicant ministries.

Today, ECFA is committed to helping Christ-centered organizations earn the public’s trust through developing and maintaining standards of accountability that convey God-honoring ethical practices.
About the ECFA Audit

Nonprofit organizations are maneuvering in a stormy sea of public skepticism, a litigious society, a punitive and restrictive governmental environment in need of revenue, and other pressures that can result in the compromise of values and integrity. Even uncontrollable circumstances of false allegations can harm the reputation of an organization as well as the greater community in which it operates. That’s why Community Chaplain Service, in conjunction with (ECFA), has an independent audit every year. We believe an independent audit is fundamental to assuring the accountability of our organization’s financial data.

Although obtaining an independent audit by a CPA firm is usually voluntary, it has become a common and expected practice among nonprofit organizations. Federal laws governing tax-exempt organizations do not require audits unless federal funds are provided. However, many boards and resource providers, such as donors, foundations, and financial institutions, see the audit as essential and truly a wise investment that:

• Helps ensure, and is evidence of, financial accountability to an organization’s constituencies;
• Provides reasonable assurance that the financial statements are free of material misstatements so that management and the board can rely upon them when making financial and policy decisions; and
• Results in independent evaluation of many significant financial management areas, including internal controls, information systems, accounting and reporting, and compliance with tax and other significant laws of regulations.

The yearly audit also provides the following benefits:

• A means of preventive maintenance, anticipating concerns and setting forth needed changes, as well as averting or containing problems; and
• An aid to the board and management in prudently fulfilling their stewardship responsibilities and fiduciary duties.

The audit of CCS finances and the disclosure of the audit are key components of the transparency assured to our most valued supporters. This is our way of assuring you of how your much appreciated gifts to the CCS ministry are being used.