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Sources

The Executive Committee of the Southern Baptist Convention, Financial Statements for the Years Ended September 30, 2024 and 2023 (Batts Morrison Wales & Lee)

Batts Morrison Wales & Lee, P.A., independent auditor's report dated March 19, 2025

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The audited financial statements of the Executive Committee of the Southern Baptist Convention for the fiscal years ended September 30, 2024 and 2023, prepared with an unqualified opinion by Batts Morrison Wales & Lee, P.A. on March 19, 2025, reporting total assets, net assets, Cooperative Program receipts, a federal grand jury investigation into SBC entities, and a documented decline in liquidity and net assets without donor restrictions.

Facts
Assessment
Reliability Tier
1
Tier 1: the audited financial statements of the Executive Committee of the Southern Baptist Convention for the years ended September 30, 2024 and 2023, read directly in full, with an unqualified opinion from Batts Morrison Wales & Lee, P.A., a certified public accounting firm specializing in nonprofit audits, dated March 19, 2025. The statements themselves disclose a federal grand jury investigation, ongoing legal costs and a documented multi-year decline in liquidity and net assets without donor restrictions. A primary, independently audited financial document naming its own contingencies rather than a secondary summary of them.
Citation
Publisher
Batts Morrison Wales & Lee, P.A., for the Executive Committee of the Southern Baptist Convention
Publication Year
2025
URL
https://www.sbc.net/wp-content/uploads/2025/04/SBC-EC-FY24-Financial-Statements.pdf
Source Type
organization primary source
Cross-Tradition Connections

Associated With

Baptist, Denominations

This source names Baptist directly: "Executive Committee of the Southern Baptist Convention for the fiscal years ended September 30, 2024 and 2023, prepared with an unqualified opinion by Batts Morrison Wales & Lee, P.A."

Source The Executive Committee of the Southern Baptist Convention, Financial Statements for the Years Ended September 30, 2024 and 2023 (Batts Morrison Wales & Lee)
Southern Baptist Convention, Denominations

This source names Southern Baptist Convention directly: "of the Executive Committee of the Southern Baptist Convention for the fiscal years ended September 30, 2024 and 2023, prepared with an unqualified opinion by Batts Morrison Wales & Lee, P.A."

Source The Executive Committee of the Southern Baptist Convention, Financial Statements for the Years Ended September 30, 2024 and 2023 (Batts Morrison Wales & Lee)
Claims Backed By This Source (10 claims)

This source backs 10 claims across the atlas. As facts: 7 well-attested. As cited relationships: 2 holds. Plus 1 entities citing it as a general reference with no single fact or relationship attached.

Disposition By Topic

  • Sources, 8 claims: 6 well-attested, 2 holds.
  • Denominations, 2 claims: 1 well-attested, 1 general references.
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