Accreditation Fee Schedule

Select Your Ministry Type

Church

Nonprofit

How to calculate your cash contribution income:

Cash contribution income for the latest 12-month fiscal year. Cash contributions are those received in all net asset classes (unrestricted, temporarily restricted, and permanently restricted).

Include:

Special event (banquets, golf outings, etc.) revenue net of direct expenses
Private foundation grant money received
Donated marketable securities (publicly-held) received
Pledges (net pledges recorded as assets and revenue—ECFA provides accredited organizations an option of only including payments on pledges in cash donated income instead of net pledges. Either method must be consistently followed for ECFA fee calculation purposes.)

Annual accreditation requirements

An easy three-step process:

Form – available online at ECFA.org/renew
Fee – submit online with the renewal form
Financial statements – minimum requirements based on total revenue

All financial statements must include the following (regardless of size):

A statement of financial position as of the end of the reporting period (also referred to as a balance sheet).
A statement of activities for the reporting period (also referred to as a statement of revenues and expenses).
Expenses reported by their functional classification in the statement of activities, a statement of functional expenses, or the notes to the financial statements.
A statement of cash flows for the reporting period.
Accompanying notes to the financial statements.
A statement that it was prepared by an independent CPA:
- Over $3 Million in total revenue – an Audit is required – prepared in conformity with US GAAP/GAAS standards.
- $2 Million to $3 Million in total revenue – at least a Review is required – prepared on the GAAP, accrual, or modified cash basis.
- Under $2 Million in total revenue – at least a Compilation is required – prepared on the GAAP, accrual, or modified cash basis.

What if our financial statements aren't ready?

If your financial statements are not yet complete, please estimate your cash contribution revenue and total revenue on which the ECFA Accreditation Fee is calculated.

When financial statements are submitted the appropriate adjustments will be made and ECFA will either refund or send an invoice for the difference in accreditation fee if necessary.

How to calculate your weekly attendance

The accreditation fee for churches is based on your church's average weekly attendance numbers.

Total attendance includes both physical attendance at each campus as well as those attending a live service virtually (not including those who listen to recording later in the week).