Grace to You/ John MacArthur 
Summary
Grace to You ("GTY") is the Bible-teaching media ministry of John MacArthur. A nonprofit organization, GTY is a member of the Evangelical Council for Financial Accountability (ECFA). Contributions to Grace to You are fully tax deductible to the extent allowed by law.
Contact information
Mailing address:
28001 Harrison Parkway
Valencia, CA 91355-1355
Website: www.gty.org
Phone: (661) 295-5777
Email: letters@gty.org
Organization details
EIN: 953846510
CEO/President: Mr. John F. MacArthur, Jr.
Chairman: Mr. John F. MacArthur, Jr.
Board size: 12
Founder: Mr. John F. MacArthur, Jr.
Year founded: 1986
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: Yes
Member of ECFA since: 1988
Purpose
Grace to You uses mass media to expose John's teaching to as wide an audience as possible "for the equipping of the saints for the work of service, to the building up of the body of Christ; until we all attain to the unity of the faith, and of the knowledge of the Son of God, to a mature man, to the measure of the stature which belongs to the fullness of Christ" (Ephesians 4:12-13, NASB).
One of our principal tasks is to protect believers from being "tossed here and there by waves and carried about by every wind of doctrine, by the trickery of men, by craftiness in deceitful scheming" (Ephesians 4:14). We accept the God-given responsibility of "speaking the truth in love" (Ephesians 4:15) and strive for the growth of the church and glory of the Lord, rather than the praise and honor of men.
Our role is not to supplant the local church's ministry but to support it by providing additional resources for those hungering for the truth of God's Word. Media ministries can never replace involvement in a biblical church, studying the Bible in a small group, or interacting with a teacher. That said, we still sense the need for more in-depth resources, evidenced by the many Christians and Christian leaders worldwide who depend on our ministry to supplement their own studies.
Our desire is that God be glorified through Grace to You's resources. The Lord Jesus Christ is the head of this ministry, and we want to perform our work as unto Him, to reflect Him to all those we encounter, and to operate not in our own strength but through His power (Philippians 4:13).
Mission statement
Grace to You uses the following to communicate its mission:
As believers committed to God and walking in obedience to Him, we affirm the purpose of Grace to You, which is to teach biblical truth with clarity, taking advantage of various means of mass communications to expand the sphere of John MacArthur's teaching ministry.
Statement of faith
Preface to the doctrinal statement of Grace to You:
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Recognizing that the Bible is the very Word of the Living God to man, and understanding the priority of knowing and obeying its truths, Grace to You is committed to teaching Scripture with diligence and authority. Thus, the central ministry of Grace to You is the continuous imparting of biblical truth to the people of God that they may become equipped to do the work of the ministry. This statement presents our convictions regarding the theological truths of the Bible, built on years of study and teaching. They are the primary doctrines of the Christian faith, and they reflect the heart of the teaching of Grace to You.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Educational Media
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 157 of 500 | 15 of 51 |
| Fund acquisition rating | | 91 of 500 | 13 of 51 |
| Resource allocation rating | | 224 of 500 | 24 of 51 |
| Asset utilization rating | | 283 of 500 | 28 of 51 |
Click here to read Grace to You/ John MacArthur's response to our ratings
Financial ratios
| Funding ratios | Median % for all ministries in MW database | 2019 | 2018 | 2017 | 2016 | 2015 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 8% | 3% | 3% | 2% | 2% | 2% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 6% | 2% | 3% | 2% | 2% | 2% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 95% | 89% | 88% | 90% | 85% | 87% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 6% | 3% | 3% | 2% | 2% | 2% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 5% | 11% | 12% | 10% | 15% | 13% |
| Operating ratios | Median % for all ministries in MW database | 2019 | 2018 | 2017 | 2016 | 2015 |
Program expense ratio Program expense ratio = Program services / Total expenses | 82% | 83% | 83% | 84% | 85% | 85% |
Spending ratio Spending ratio = Total expenses / Total revenue | 99% | 89% | 95% | 82% | 92% | 96% |
Program output ratio Program output ratio = Program services / Total revenue | 80% | 74% | 79% | 69% | 78% | 81% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 1% | 11% | 5% | 18% | 8% | 4% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 2% | 12% | 5% | 20% | 11% | 5% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 10% | 14% | 14% | 14% | 13% | 13% |
| Investing ratios | Median measure for all ministries in MW database | 2019 | 2018 | 2017 | 2016 | 2015 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.19 | 0.86 | 0.96 | 0.87 | 1.12 | 1.17 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.53 | 1.24 | 1.30 | 1.40 | 1.50 | 1.55 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 2.31 | 1.07 | 1.24 | 1.22 | 1.67 | 1.82 |
| Liquidity ratios | Median measure for all ministries in MW database | 2019 | 2018 | 2017 | 2016 | 2015 |
Current ratio Current ratio = Total current assets / Total current liabilities | 9.12 | 14.47 | 16.17 | 15.92 | 10.32 | 9.80 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.10 | 0.07 | 0.06 | 0.06 | 0.10 | 0.10 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 4.41 | 10.43 | 9.07 | 9.19 | 6.49 | 5.93 |
| Solvency ratios | Median % for all ministries in MW database | 2019 | 2018 | 2017 | 2016 | 2015 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 10% | 6% | 5% | 4% | 6% | 7% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 0% | 0% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 70% | 109% | 100% | 109% | 84% | 80% |
Financials
| Balance sheet | |||||
| Assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Cash | $7,633,590 | $6,804,442 | $7,738,451 | $9,803,923 | $8,201,235 |
| Receivables, inventories, prepaids | $1,362,846 | $1,040,674 | $1,097,781 | $1,113,914 | $1,001,303 |
| Short-term investments | $9,673,254 | $7,551,847 | $5,152,663 | $0 | $0 |
| Other current assets | $2,084,781 | $1,994,255 | $1,328,997 | $726,674 | $835,944 |
| Total current assets | $20,754,471 | $17,391,218 | $15,317,892 | $11,644,511 | $10,038,482 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $5,022,837 | $5,202,261 | $5,291,073 | $5,053,567 | $4,844,483 |
| Other long-term assets | $0 | $0 | $834,242 | $745,013 | $654,779 |
| Total long-term assets | $5,022,837 | $5,202,261 | $6,125,315 | $5,798,580 | $5,499,262 |
| Total assets | $25,777,308 | $22,593,479 | $21,443,207 | $17,443,091 | $15,537,744 |
| Liabilities | 2019 | 2018 | 2017 | 2016 | 2015 |
| Payables and accrued expenses | $1,197,102 | $1,055,366 | $961,936 | $1,127,910 | $1,024,475 |
| Other current liabilities | $237,647 | $19,870 | $0 | $0 | $0 |
| Total current liabilities | $1,434,749 | $1,075,236 | $961,936 | $1,127,910 | $1,024,475 |
| Debt | $0 | $0 | $0 | $0 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total long-term liabilities | $0 | $0 | $0 | $0 | $0 |
| Total liabilities | $1,434,749 | $1,075,236 | $961,936 | $1,127,910 | $1,024,475 |
| Net assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Unrestricted | $23,625,223 | $21,518,243 | $20,283,939 | $16,231,068 | $13,967,158 |
| Temporarily restricted | $717,336 | $0 | $197,332 | $84,113 | $546,111 |
| Permanently restricted | $0 | $0 | $0 | $0 | $0 |
| Net assets | $24,342,559 | $21,518,243 | $20,481,271 | $16,315,181 | $14,513,269 |
| Revenues and expenses | |||||
| Revenue | 2019 | 2018 | 2017 | 2016 | 2015 |
| Total contributions | $22,372,413 | $19,913,740 | $20,608,082 | $18,040,936 | $16,530,644 |
| Program service revenue | $1,719,878 | $1,949,837 | $1,722,838 | $2,818,761 | $2,086,409 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $0 | $0 | $0 | $0 | $0 |
| Other revenue | $964,568 | $751,020 | $587,727 | $402,022 | $403,830 |
| Total other revenue | $2,684,446 | $2,700,857 | $2,310,565 | $3,220,783 | $2,490,239 |
| Total revenue | $25,056,859 | $22,614,597 | $22,918,647 | $21,261,719 | $19,020,883 |
| Expenses | 2019 | 2018 | 2017 | 2016 | 2015 |
| Program services | $18,543,550 | $17,876,380 | $15,762,638 | $16,494,775 | $15,497,493 |
| Management and general | $3,127,318 | $3,013,661 | $2,538,869 | $2,559,918 | $2,340,389 |
| Fundraising | $561,675 | $687,584 | $451,050 | $405,114 | $407,970 |
| Total expenses | $22,232,543 | $21,577,625 | $18,752,557 | $19,459,807 | $18,245,852 |
| Change in net assets | 2019 | 2018 | 2017 | 2016 | 2015 |
| Surplus (deficit) | $2,824,316 | $1,036,972 | $4,166,090 | $1,801,912 | $775,031 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $2,824,316 | $1,036,972 | $4,166,090 | $1,801,912 | $775,031 |
Response from ministry
Grace to You wants you to honestly and wisely manage the resources God entrusts to you. Likewise, our commitment as an organization is one of absolute financial integrity. We faithfully steward whatever the Lord gives us, knowing that we are accountable to Him. That is our pledge. That is our expectation.
With that in mind, you may be surprised that Grace to You has not received the highest possible star rating from Ministry Watch. From our perspective, that lower rating does not tell the complete story. Rather, it is an indicator of the limitations-understandable limitations-of data collection and data interpretation. The fact is, metrics that would seem to indicate poor financial stewardship can, upon closer inspection, actually indicate prudent financial planning.
By way of example, our board of directors has deemed it wise for Grace to You to increase our cash reserves. The simple reason: having additional cash puts us in a better position to continue our work during economic recessions, which are always likely. We consider increasing those reserves to be a reasonable safeguard, even a vital stewardship strategy-though it does result in a lower rating from Ministry Watch.
Again, Grace to You takes seriously our God-given responsibility to be a wise, honorable steward of the resources entrusted to us by our faithful supporters. Grace to You is member of the Evangelical Council for Financial Accountability, a group of religious and educational organizations committed to fiscal integrity. Every year, an independent auditing firm audits GTY and prepares a financial statement, the most recent copy of which is available at gty.org.
The Grace to You management team also meets regularly to plan and oversee ministry business. The board of directors meets semiannually to provide general guidance, and directives as required, for the management team. Wise, stable leadership has been God's gift to Grace to You, helping ensure its faithful stewardship of biblical truth. Guided by that strong leadership and enabled by its generous supporters, Grace to You effectively converts financial resources into spiritual resources for the benefit of millions of people worldwide.
John MacArthur has always been eager to tell about what God is doing in and through Grace to You. He regularly updates listeners and viewers via radio and television broadcasts, and his monthly letters always include current ministry news. By God's grace, the news continues to be good, as we see Him doing "exceedingly abundantly above all that we ask or think" (Ephesians 3:20).
History
Program accomplishments
That God is blessing our work is clear. Some significant evidence:
- Listeners, viewers, and website users tell us every day how Grace to You is helping them better understand the Bible.
- People on our mailing list request thousands of free Bible-teaching CDs or books every month.
- Internet users download nearly two million sermon MP3s per month from our website.
- Men and women who have benefited from our ministry to them are supporting us financially, connecting people near and far with Bible teaching they might not get any other way.