Exhibit 432

ECFA Form 990 (page)

Exhibit 432 · Organization page

ECFA Form 990 (page)

Although the IRS has recognized ECFA’s legal status as an association of churches exempt from the annual Form 990 filing requirements, we choose to voluntarily prepare the form

ECFA states that the IRS recognizes it as an association of churches exempt from the annual Form 990 and that it files voluntarily.

Source: Evangelical Council for Financial Accountability
Date: read 9 November 2026
Quoted from: ECFA Form 990 page, paragraph 1
Grade: Primary record
Document: https://www.ecfa.org/Content/Form990
Accessed: 2026-11-09
Cited by: Findings citing this exhibit

Cited by

Finding REL-4.9: Primary record The Evangelical Council for Financial Accountability, founded in 1979, accredits more than 2,700 member churches and ministries that join voluntarily, affirm an evangelical Christian statement of faith and have an independent CPA audit, review or compile their financial statements, and it states that it is not an auditor. The U.S. Conference of Catholic Bishops has a voluntary diocesan financial reporting resolution under which each suffragan bishop sends his metropolitan archbishop a letter stating that his finance council reviewed audited statements.