LCN Article
2024 Financial Audit in Review

November / December 2025

D. Jerry Ruddlesden, Financial Controller

The Living Church of God publishes its audited financial statements each year. The complete Living Church of God (International), Inc. and Affiliates Consolidated Financial Statements and Supplementary Schedules can be found online, at the bottom of the LCG.org/about-us page. Our 2024 audit was performed by McCannon, Rogers, Driscoll, & Associates, L.L.P. Once again, we received an “unqualified” opinion. This means we received a report with no “qualifications”—that is, no objections or hesitancies. Here is what the Report of Independent Auditor stated: “In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Church as of December 31, 2024, and the changes in net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America.”

The total income in the U.S. for 2024 was $24,686,406. This represents a 3.67 percent increase in overall income over 2023. The increase in regular offerings was 5.03 percent. The breakdown of our 2024 expenses into our three main programs includes $11,092,752 (41.97 percent) for Preaching the Gospel, $13,440,780 (50.86 percent) for Feeding the Flock, and $1,895,170 (7.17 percent) for Administration. These percentages vary each year depending on the timing of expenses and needs of each program area. Non-members continue to be an important part of our support.

It is amazing to think of how the combined tithes and offerings of our small flock impact the sowing and reaping of God’s word that we call the “Work.” Your generous support allowed for $2,375,545 in direct spending on television broadcasting and resulting telephone responses. It allowed us to print more than 3,000,000 magazines, as well as thousands of booklets, Bible Study Course lessons, and other printed materials. Total print and associated costs for 2024 amounted to $2,193,769. We also spent $877,381 on Internet advertising. The cost of postage has been rising steadily, outpacing inflation, and we are monitoring it closely. Mr. Darren Brinson and his staff in the Mail Processing Department diligently look for savings in how we package and mail our material.

Hall rental for Sabbath services is another area that has increased more than inflation during the past three years. We spent $1,701,626 in hall rental for 2024. Please pray that we find affordable halls in safe areas that are centrally located to serve the needs of our brethren on the weekly Sabbath and on Holy Days.

Because our members faithfully give, including the Third-Year Tithe, our combined resources allowed us to assist members in need, widows, retired ministers, and our international offices in the amount of $2,230,190 in 2024.

Composing this brief summary requires a lot of figures and percentages—but though numbers and dollars are a mechanism to accomplish our mission and evaluate what we are doing, they are not what the Work is about. The Work is about warning the world, preaching the good news of God’s coming Kingdom, teaching those whom God calls, and feeding His precious flock. In our troubled, dark world, we must not forget that we are the lights set on a hill. We can take heart and be encouraged by the Apostle Paul’s plea: “Continue earnestly in prayer, being vigilant in it with thanksgiving; meanwhile praying also for us, that God would open to us a door for the word, to speak the mystery of Christ, for which I am also in chains, that I may make it manifest, as I ought to speak” (Colossians 4:2–4). Paul was in chains, imprisoned in Rome, when he wrote those words. Even so, his heart’s desire was to do the Work. As bondservants, we are all pressed into this service even today. Our hearts, our efforts, and our resources combine to do this Work.

Please continue to pray for God’s guidance on His human leadership here in the U.S. and around the world. Decisions are made almost every day about the direction of the overall Work and about the individual programs that contribute to it. The weekly World Ahead update provides a glimpse into these programs: Tomorrow’s World presentations; youth camps; Feast preparations; ministerial hires, moves, and travels; reports from international offices; and so much more. Behind all these efforts are many decisions and a great deal of organizing and planning. Our combined prayers and support are vital for us to achieve any modicum of success, for we know that even our greatest efforts are just tools in God’s hands—He is ultimately the one who gives us the vision and power to succeed.