TO: Interested Ministries
Bramer, Retired Auditor-CPA
RE: Replicating Ministries Originated: June 1993
We define this type (click here for another type) of "Replicating Ministries" as Ministries whose primary purpose is to serve other Ministries and most of their Income comes from the Ministries they serve --- not the Christian public per se. Examples include:
- Church and Associational Headquarters
- Evangelical or Inter-denominational Foreign Mission Assn (EFMA or IFMA);
- Christian Management Assn (CMA);
- Association of Christian Schools, International (ACSI);
- Evangelical Counsel for Financial Accountability (ECFA).
- Camps - especially denominational.
We recommend that Foundations appropriately make grants to these types of "Replicating Ministries." This way their money is "multiplied" to more than a single Ministry. And not just to the support of a Ministry Staff Member or to a single Ministry's General/Operating Fund per se.
My personal persuasion (Please Read This) is that on-going operational expenses of a Church, for example, should be funded by its current constituency or supporters -- not by former members upon their death (Estate Income) nor by Grants from Endowments or Foundations.
Many "Replicating Ministries" are postured for projects, but their constituent Ministries can not help them financially that often -- which, again, points us in the direction of appropriate income from Wills-Estates, Endowments and/or Foundations.
Another type of "Replicating Ministries" are those where your long term investment capital is turned around and re-invested in another long term investment. An example is Ministry Partners and other groups who gather funds and do such things as turn around and invest it into Ministry facilities, or capital assets.
No doubt, upon inquiry, any of the "Replicating Ministries" would be pleased to inform any Foundation of its needs.
. The bulk of this Publication originated in June 1993 and was updated on: April 18, 2013
HOME | ABOUT US | OUR PURPOSE | SITEMAP | COMPUTER FUND ACCTG | HELPS | GLOSSARY