Financial Accountability and Stewardship

At The GC, we trust the Holy Spirit to touch the hearts of those whom He calls to participate in supporting our work. We believe that all we have comes from God and that, through the prompting of the Holy Spirit, His followers give to further His Kingdom work.

Because the Lord supplies resources for ministry through individual donors, we recognize our accountability both to Him and to our donors. We have a responsibility to be faithful stewards and to maintain integrity, transparency, and openness in our financial practices.

Today, The GC supports hundreds of expressions of Christian ministry and mission in more than 120 countries around the world.

The GC is the collective name used by Friends of the Great Commission, our U.S. entity, and The Great Commission Foundation, our Canadian entity. In the United States, Friends of the Great Commission carries out this work through a fiscal-sponsorship framework.

Friends of the Great Commission is a public charity recognized by the Internal Revenue Service under Section 501(c)(3) of the Internal Revenue Code. Its Federal Employer Identification Number is 46-5506318.

In this capacity, Friends carefully reviews and undertakes projects that fit within The GC’s missional objectives and charitable purposes. Friends exercises appropriate discretion and control over charitable resources and provides financial, operational, and compliance oversight to ensure that each project is administered according to established guidelines.

We strive to meet all legal and regulatory requirements applicable to the operation of Christian charities in the United States.

Governance

In the United States, Friends is governed by a responsible Board of Directors whose members are not employees or relatives of employees.

The Board meets regularly to establish policies, approve budgets, guide strategic direction, oversee the organization’s financial affairs, and review ministry activities and accomplishments.

Financial Reporting

The financial statements of Friends of the Great Commission are prepared in accordance with accounting principles generally accepted in the United States of America, commonly referred to as U.S. GAAP.

Friends obtains an annual independent audit conducted in accordance with auditing standards generally accepted in the United States of America. The most recent posted audit was conducted by CapinCrouse, a division of Carr, Riggs & Ingram (“CRI”).

Recent audited financial statements are available below:

We seek to conduct every aspect of our activities with the highest standards of integrity, accountability, transparency, and faithful stewardship.