ECFA Application Requirements

Accreditation in ECFA is an important public statement of your ministry’s resolve to conduct and disclose its activities in the most responsible manner possible.

Applications for accreditation may be submitted at any time.  Your ministry:

  1. Must be in compliance with all ECFA’s Standards.

  2. Must have been in operation for at least 12 months. Organizations that filed Form 1023 (Application for Tax-Exempt Status) must submit it and all related correspondence and the IRS determination letter.

  3. Received revenues of $50,000 or more during its last fiscal year.

  4. Financial statements – minimum requirements based on total revenue

    All financial statements (regardless of size) must include

    1. a statement of financial position as of the end of the reporting period (also referred to as a balance sheet)

    2. a statement of activities for the reporting period (also referred to as a statement of revenues and expenses)

    3. expenses reported by their functional classification in the statement of activities, a statement of functional expenses, or the notes to the financial statements

    4. a statement of cash flows for the reporting period

    5. accompanying notes to the financial statements

    6. a statement that it was prepared by an independent CPA

    1. Over $3 Million in total revenue – an Audit is required – prepared in conformity with US GAAP/GAAS standards

    2. $2 Million – $3 Million in total revenue – at least a Review is required – prepared on the GAAP, accrual, or modified cash basis.

    3. Under $2 Million in total revenue – at least a Compilation is required – prepared on the GAAP, accrual, or modified cash basis.

An application fee of $500 is required from all applicants to cover application processing costs.

ECFA membership entitles a ministry to use the ECFA seal and receive other Accreditation Benefits. The continuing use of the seal depends on the ministry’s good faith compliance with all ECFA Standards.

After a ministry is accepted into ECFA membership, an organization will need to complete the annual membership requirements.


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