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Put me on the spot to name a credible ministry with a good stewardship record and I'll no doubt have The Gideons International at the top of my list.

Founded in 1899 as a missionary arm of the church, The Gideons International is the oldest Christian business and professional men's association in the United States. They're best known for placing Bibles in hotel rooms across the world.

The Bibles are purchased with donations from local churches and individuals committed to putting the gospel in everyone's hands. Unless I've overlooked something, the Gideons have never been accused of financial wrongdoings.

Imagine my surprise when I saw them listed among a group of ministries that received failing grades in a financial transparency review. The Gideons was one of 45 ministries named on the Transparency Watch list by Wall Watchers, an organization that analyzes financial statements from Christian nonprofits to help donors make wise giving decisions.

According to the  Evangelical Council for Financial Accountability, donors have a right to:

-- Know how the funds of an organization are being spent;

-- Know what the programs they support are accomplishing;

-- Know that the organization is in compliance with federal, state and municipal laws;

-- Restrict or designate their gifts to a particular project;

-- A response to their inquiries about finances and programs;

-- Visit an organization's office and program sites to talk personally with the staff;

-- Give without being high-pressured by the organization;

-- Know that the organization is well managed;

-- Know that there is a responsible governing board and who those board members are; and to

-- Know that all appeals for funds are truthful and accurate.

A ministry receiving a poor transparency grade is not necessarily doing anything wrong. The grades are based on the timeliness and quality of ministries' responses to Wall Watchers' request for financial documents.

But Wall Watchers warns donors that ministries' refusal to provide financial information is a red flag. While The Gideons might not be doing anything wrong, their refusal to make their financial records available causes one to wonder.

Blame Americans' skepticism on the secular society, with its corrupt Enrons and WorldComs. Blame it on the Christian market, which has its own share of corrupt leaders. Either way, no ministry can afford such a negative perception.

Looking over your shoulder

There are steps ministries can take to ward off any financial wrongdoings or the appearance of such. Perhaps the best thing churches can do is join an organization that helps them keep tabs on their financial practices.

The Evangelical Council for Financial Accountability (ECFA), founded in 1979, is the Better Business Bureau of the Christian world. More than 1,000 churches and parachurch ministries belong to the organization, which helps them develop and maintain accountability standards.

The ECFA requires full financial disclosure from its members. And let's face it: When we know the public is watching, we're more careful with our actions.

Billy Graham is revered even in the secular world for his outstanding credibility. No hint of financial discrepancy or moral wrong has crept into Graham's ministry.

The Billy Graham Evangelistic Association (BGEA) is the model for financial accountability, according to Dan Busby, ECFA's vice president for member and donor services.

"Their track record across the decades speaks for itself. They continue to this day to be a leader in accountability," Busby told the Dallas Morning News in October.

Graham's organization was a founder of the ECFA and encourages Christian ministries to heed its well-developed guidelines. The ECFA requires members to abide by seven standards, including rules related to fund raising, disclosure and conflicts of interest. Membership fees are based on a ministry's annual cash contribution income; ministries bringing in less than $100,000 in cash pay $290 annually. Those raising between $5 million and $6 million annually pay $1,400.

Churches and other ministries don't necessarily have to belong to the ECFA, but they should associate themselves with some well-known financial accountability organization such as the Association for Fundraising Professionals, American Institute for Philanthropy or local chapters of the Better Business Bureau.

As Graham declared in the late 1940s, even the hint of financial wrongdoing can take down the best of ministries. Make sure your organization isn't one of them.

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