(Screenshot: Shannon Hurley giving a video tour of his church building under construction in Uganda.)
In recent years, millions of dollars have been donated to Sufficiency of Scripture Ministries, an American non-profit filing questionable Form 990s with the IRS and building a church in Uganda with a prison cell.
In July 2024, Sufficiency of Scripture Ministries President Shannon Hurley produced a video tour highlighting construction at Community Bible Church of Kubamitwe.
Hurley explained to his viewers, “As you enter our property, this is the front gate. This is actually where security will be. Security will be on the bottom. We actually, through that little window there, we have a little jail cell. So if somebody is drunk, they can sit there. Or if we capture somebody that’s doing something wrong, they can stay there till police come.”
A church jail cell sounds incompatible with the Bible.
When Jesus entered the synagogue in his hometown of Nazareth, Jesus read a biblical prophecy which he would fulfill: “The Spirit of the Lord is on me, because he has anointed me to proclaim good news to the poor. He has sent me to proclaim freedom for the prisoners and recovery of sight for the blind, to set the oppressed free, to proclaim the year of the Lord’s favor.” – Luke 4:18-19 NIV and Isaiah 61:1-2
According to the Ugandan Constitution, “A person arrested, restricted or detained shall be kept in a place authorised by law.”
Trinity Foundation reached out for comment, asking Hurley, “We have been informed that your ministry built a prison cell inside the church building. Do other churches in Uganda have prison cells? Is this a common practice in that region? Did the Uganda government provide a permit for your church to build a prison cell?” So far, no response to questions has been received.
In medieval times, Catholic monasteries frequently contained jail cells. Andrew Skotnicki’s book Criminal Justice and the Catholic Church reports, “A directive in 1229 to the Cistercian monasteries in France ordered the placement of a ‘solid and secure prison’ in each; normally this would have been a room with a barred window under the stairs leading from the cloister to the dormitory.”
Follow the Money: Grants to Uganda
On its latest Form 990, Sufficiency of Scripture Ministries explains its mission: “SOS Ministries Inc exists to support the ministry of SOS Uganda through accountability and the developing and sustaining of ministry partners.”
For the fiscal year ending June 2023, the American non-profit Sufficiency of Scripture Ministries generated $2,600,459 in revenue. However, the 990 Statement of Expenses page does not report a single dollar going to Uganda. Instead, it reports that $1.9 million went to domestic (American) organizations. These grants should have been reported on line 3 instead of line 1 if the money went to Uganda.
Schedule F on the 990, which discloses activities in foreign nations, was left blank.
The IRS has the ability to pursue penalties against non-profit organizations filing incomplete Form 990s. Before seeking financial penalties, the IRS sends a letter to the non-profit organization informing them additional information is required for compliance.
According to the IRS website, “Return a complete and accurate return within 10 days of the date of the letter to avoid penalties. The date we receive a complete and accurate return is the date we consider your return filed. In general, the maximum penalty for any return is the lesser of $10,500 or 5 percent of the organization’s gross receipts for the year.”
Another incomplete section on the 990 is found in Schedule R, which discloses related organizations, listing the ministry’s Canadian affiliate but not the Ugandan affiliate or Community Bible Church of Kubamitwe. Shepherds Training College, which might be operated as an integrated auxiliary, is also not listed on the 990.
If the American branch of Sufficiency of Scripture Ministries has a bank account in Uganda, it is not disclosed on 990s either.
Follow the Money: Questionable Compensation
Hurley serves in a country filled with poverty. Wikipedia reports the per capita (per person) gross domestic product (GDP) in Uganda is $3,222 per person. The nation of Uganda ranks 172nd for per capita GDP.
(Screenshot: Uganda listing from Wikipedia)
Meanwhile, Hurley is paid significantly more than the average Ugandan citizen. In one year, Hurley received $120,520 in compensation while living in a country with a very low cost of living. Hurley may also be collecting additional compensation from Shepherds Training College, which he founded.
(Screenshot: Sufficiency of Scripture Ministries Form 990 for fiscal year ending June 30, 2023.)
During the two previous years, the Sufficiency of Scripture Ministries 990s failed to show any compensation for Hurley, making it appear that Hurley worked full-time for the ministry for free.
(Screenshot: Sufficiency of Scripture Ministries Form 990 for fiscal year ending June 30, 2022.)
If Hurley received compensation from Sufficiency of Scripture Ministries during these two years, the ministry should submit a corrected 990.
Hurley’s compensation could also be significantly more than what other missionaries are paid throughout Africa. According to job listing website Indeed, the average salary for Southern Baptist International Mission Board missionaries is $41,222.
The International Mission Board’s highest paid employees are typically, support personnel, not serving as missionaries, and living in the United States where the cost of living is higher.
According to the last ten years of 990s, the Sufficiency of Scripture Ministries’ independent board of directors failed to compare compensation data with similar ministries and vote to approve Hurley’s compensation.
(Screenshot: Sufficiency of Scripture Ministries 990 for fiscal year ending June 30, 2023)
The method used for determining Hurley’s compensation is a secret. Sufficiency of Scripture Ministries’ 990s fails to include Schedule J, which discloses the methods used for determining Hurley’s compensation.
As an example of financial transparency, the following screenshot from a 990 for Joni and Friends, the ministry of Joni Erickson Tada, shows that a compensation committee reviewed a compensation study which was approved by her board of directors.
(Screenshot: Joni and Friends 2023 Form 990 Schedule J)
Joni and Friends also discloses its grants to domestic non-profits, including a grant to Sufficiency of Scriptures Ministries.
When Trinity Foundation reached out for comment, we also asked Sufficiency of Scripture Ministries what methods were used to determine compensation.
Trinity Foundation advises ministry donors and supporting churches to demand an independent audit of Hurley’s ministry and withhold donations until there is a transparent accounting of where millions of dollars in grants have been distributed.