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Celebration Church Removed from Membership in ECFA

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Celebration Church, a megachurch in Jacksonville, Florida, has had its membership in the Evangelical Council for Financial Accountability (ECFA) terminated for violating two of its standards.

The first violation, of Standard Two, concerns organizational governance and states that “Every organization shall be governed by a responsible board of not less than five individuals, a majority of whom shall be independent, who shall meet at least semiannually to establish policy and review its accomplishments.”

Celebration Church and its former senior pastor, Stovall Weems, have been plagued by scandals in recent months. According to a recent investigation carried out by the Nelson Mullins law firm, Weems personally benefited from unauthorized financial transactions and managed the church poorly. 

He was suspended by the governing board earlier this year.

When a ministry encounters failure—or even worse, scandal—its difficulties can almost always be traced to a breakdown in governance,” ECFA says in explaining Standard Two. “For this reason, ECFA places much emphasis on strong, effective governance. This standard is designed to help organizations obtain and maintain a governing body that enhances an environment of accountability, maximizing excellence in carrying out the Lord’s work and minimizing susceptibility to structural breakdown.”

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ECFA Standard Four relates to a ministry’s use of resources and compliance with laws. “Every organization shall exercise the appropriate management and controls necessary to provide reasonable assurance that all of the organization’s operations are carried out and resources are used in a responsible manner and in conformity with applicable laws and regulations, such conformity taking into account biblical mandates,” it states. 

Examples listed on the ECFA website of conduct regarding use of resources that may violate Standard Four include: 

  • Recurring negative changes in unrestricted net assets;
  • Inability to meet and pay financial obligations as they become due;
  • Liquid assets insufficient to cover donor restrictions on net assets and unearned income plus provide sufficient funds to meet operational obligations;
  • Total liabilities in excess of total assets;
  • Financial statement disclosures that describe organizational financial challenges;
  • Failure to meet financial health standards imposed by regulatory or other accreditation bodies;
  • A determination by a regulatory or other accreditation body of a violation of law or standards regarding the use of the organization’s funds;
  • An audit, review, or compilation report that indicates uncertainty about the organization’s ability to continue to operate as a going concern.

Tim Timberlake was chosen to succeed Weems as the senior pastor of Celebration Church earlier this year. Weems has filed suit against the church claiming he was illegally removed from leadership, but Timberlake has assured the church that he will “continue to lead with integrity, godly character, love, honor, and excellence.” 

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Kim Roberts

Kim Roberts is a freelance writer who holds a Juris Doctorate from Baylor University. She has home schooled her three children and is happily married to her husband of 25 years.

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