FINANCIAL ACCOUNTABILITY of The LORD’s Child

OUR STORY

The LORD’s Child is the mission arm of The Gathering Church, and was founded in 2007 by Gene & Karen Wolfenbarger. Headquartered in the mountains of southern Appalachia, The LORD’s Child was born out of a great concern for the traditional and social orphans around us. Since that time our work has taken on a global scale with children and communities in Uganda, South Africa, India, China, Haiti, Israel, where we have provided financial support or supported mission trips to those countries. The Lord’s Child has now joined the fight against Human Trafficking, the Global Water Crisis, World Hunger, the plight of Refugees and the Persecuted Church and raising awareness of the needs of the poor and feeding hungry children in Israel.

The LORD’s Child is a subordinate corporation to the Gathering and falls in line with church governance. The Gathering is led a Board of Elders according to The New Testament model the Apostle Paul clearly described for us.

Gene Wolfenbarger and his wife Karen, believe so strongly in the mission and goals of The LORD’s Child, that they have never received ANY RENUMERATION IN ANY FORM FROM THE LORD’S CHILD.

We believe the needs are so great that it is our hearts desire that The LORD’s Child outlive any of us that serve or work here.


We believe Jesus said “TRULY, I SAY TO YOU, AS YOU DID IT TO ONE OF THE LEAST OF THESE MY BROTHERS, YOU DID IT TO ME.” Matt 25:40. We believe this to be NO STRINGS ATTACHED; and so we give from our hearts expecting nothing in return.

  1. We believe that it is our responsibility to be faithful stewards of everything that God has blessed us with and in return use it to bless others in the season they are in.

  2. We believe to be good stewards of those gifts we must act with all integrity and transparency in our financial management. With that at the forefront of all of our decisions, we have pledged to follow sound biblical principles.

  3. We believe it is the Lord that supplies us with the resources for ministry, we therefore are accountable to God and to those who partner with what God is doing and who God uses to give those resources. We owe complete transparency to those partners.

  4. We believe that spiritual maturity is not automatic, we believe spiritual maturity in men and women takes time. Therefore, we have been diligent in choosing those that serve on our Board of Trustees; their spiritual maturity matters greatly in their choosing. The men and women that serve on the Board of Trustees are some of the most seasoned, spiritually mature leaders (government officials, business owners, spiritual leaders) and we are honored to work with them on a regular basis as this organization grows. Our Board of Trustees will when necessary; institute policies, approve budgets, and review operational results and ministry accomplishments.

  5. Although, as stated, we are currently partnered in several nations our Board of Trustees along with our managerial leadership uses wisdom with the use of our partner funds. There are so many doors opening and requests for funds and services are considerable, we exercise caution in order not to be overextended.

  6. To be faithful in our use of contributions using wisdom and integrity in line with our mission of meeting the many needs presented to us. To meet those needs in ways that open the door for the Gospel of the Kingdom of God to effect change in people’s lives.

  7. The LORD’s Child has contracted with an independent public accounting firm to perform an annual compilation of our finances and ensure our financial statements are prepared in accordance with generally accepted accounting principles. We have retained two CPA firms; one local (Culpepper CPA, PLLC of Knoxville, TN) and 1 national (Batts, Morrison, Wales and Lee of Orlando FL). Culpepper CPA, PLLC monitors expenses. It is important to us that the accounting firms are 100% independent; do not sit on the Board of Trustees, attend The Gathering Church or be on The LORD’s Child payroll.

  8. We make our financial statements available on The LORD’s Child annually.

  9. We strongly adhere preserve and protect the conduct of The LORD’s Child activities with the highest standards of integrity and using wisdom to avoid conflicts of interest regarding any salary’s, expenses, or any money matters where there may be a conflict.

  10. We avoid indebtedness (we believe that dishonors the cause of Christ and hinders the work of the Gospel) by timely paying vendors and fulfilling financial commitments.

  11. We respect the privacy of our donors, we do not sell or rent our mailing list to other groups wishing to use the names and addresses of our supporters.

  12. We are privileged to be reviewed and held accountable by independent third-party organizations: ECFA (in process).