Galcom

Galcom International

Galcom International ("Galcom") was founded in 1989 by Christian businessmen Ken Crowell, Harold Kent, and Allan McGuirl (photo) to share the Gospel in unreached parts of the world by audio communication ("Gal" means "commit" in Hebrew, and "com" is from "communication"). Galcom builds Christian radio stations in remote locations and distributes solar-powered radios to be used to listen to their broadcasts. Galcom also distributes solar-powered audio Bibles and radio-audio Bible combination devices.

Strengths

Instead of taking years or decades to translate the Bible into indigenous languages and then teaching illiterate people to read, Galcom's radios, which are fixed-tuned to a Christian radio station, and audio Bibles immediately bring the Gospel to illiterate indigenous people. And because they are solar-powered, Galcom's devices can reach into deep jungles and other places that are off the electricity grid, and be used by people who can't afford disposable batteries. According to Galcom, it has distributed over 1.2 million devices to date, including audio Bibles in over 4,000 languages, in 150 countries.

Weaknesses

1.  Galcom USA misrepresents itself.

Galcom USA reported having 46,000 devices delivered in 2021, and notes 1 and 12 of its 2022 Financial Statements further reported, "The Organization assists other Christian ministries by funding the purchase of audio Bibles, combination units (a combination of radio, the Bible, and other teachings), and radios tuned only to Christian radio stations in mission areas. The audio Bibles, combination units, and radios are donated to potential listeners in many countries around the world... The Organization purchases radios and combination units from another nonprofit organization whose board of directors includes an officer of the Organization. Amounts paid to the other nonprofit organization totaled $796,541 and $505,717 in 2022 and 2021, respectively."

"$796,541" equals 73% of Galcom USA's total 2022 expenses of $1,092,133, and paying "$505,717" for the 46,000 devices in 2021 represents an average cost of $11 per device, which is in line with the market price for a small solar-powered radio or audio player. An organization that gets Christian radios and audio Bibles into mission areas around the world for $11 per device and 73% of whose total annual expenses is just the purchase cost of the devices would be very efficiently run indeed.

But the "$796,541 and $505,717 in 2022 and 2021, respectively" turn out to have gone to Galcom Canada, which isn't named anywhere in Galcom USA's 2022 Financial Statements. Galcom Canada does all of the sourcing of the components, their assembly into the devices by volunteers, the delivery of the assembled devices to the mission field by volunteering short term missionaries, and dispatches its radio station technician to the field. Despite Galcom USA's claims below that Galcom USA and Galcom Canada are "cooperating but separate and autonomous ministries," Galcom USA essentially collects donations from American donors and is entirely dependent on Galcom Canada's operations.

In 2021, Galcom Canada reported total revenues of $3,344,307 (4,180,384 CAD) and delivering a total of "57,687" devices (see below), which equates to $58 per device. Since 46,000 of the 57,678 devices were claimed by Galcom USA at a cost of $505,717, this means Galcom Canada took in $2,838,590 on top of the $505,717 from Galcom USA but delivered only an additional 11,687 devices, which equates to $243 of additional revenue per device that was not purchased by Galcom USA.

2.  Galcom is inefficient.

Since the Bible translations are not done by Galcom; the radio "stations" are little more than huts with a microphone, a transmitter and a radio antenna; the number of such stations built per year is zero to a few; the assembly of the components into devices is done by unpaid volunteers; and the assembled devices are taken to the mission field by unpaid volunteering short term missionaries, most of the $58 and $243 average costs (see above) should represent the cost of the components in each device. The components of a small solar-powered radio or audio device cost about $10, not $58, let alone $243.

3.  Galcom Canada lacks credibility.

When asked to "explain why Galcom Canada collected so much more money and distributed so few units compared to Galcom USA", Galcom Canada (A) replied that the difference is due to a discrepancy in the timing of revenue recognition between Galcom USA and Galcom Canada; (B) said an alternate set of financial statements exists that is different from the one officially reported to the government of Canada and posted on Galcom Canada's website; and (C) offered to send 5 years of the alternate set but in paper copies (see below).

(A) Any discrepancy in revenue recognition caused by report timing discrepancy would zero out over a multi-year period. A review of 4 years of data from Galcom USA and Galcom Canada revealed little to no discrepancy caused by the claimed report timing discrepancy. (B) An alternate set of financial statements that explains to potential donors why Galcom Canada took in 500% to 2,200% more money than the cost of the devices should be posted on Galcom's website; we advised Galcom Canada to do so but they have yet to be posted. (C) When asked to send electronic copies of the claimed alternate set of financial statements, Galcom Canada replied that it would do so, but did not, and has not been in contact since then.

4.  The new leadership is weak.

Of Galcom's three co-founders, Ken Crowell and Harold Kent already have been promoted to heaven and Allan McGuirl is 86 years old (as of 2023), while President Gary Nelson is 83. Galcom Canada is now led by an accountant who sides with the increasingly anti-Christian Canadian law over God's commands, took a course to become a "Reverend," and has on staff a young woman who also calls herself "the one to be revered" (see below).

Solutions

1.  Present to American donors financial statements that disclose the true operational costs and the true per unit cost of the devices.

2.  Cut costs to match the market costs for small solar-powered radios and audio devices.

3.  Repent from calling yourselves "the one to be revered."

4.  Obey God's commands instead of secular laws.

5.  Move operations out of Canada to a country whose laws are less anti-Christian.

The email thread below is best read bottom up.

On 2023-08-11, Tim Whitehead wrote:

Friends,
Thank you for your email. I'm afraid I did not have a chance to do the research you requested earlier in the week and am currently in the Chicago airport after meetings with one of our ministry partners. I will do my best to get you the information you requested as soon as possible.
God bless you,
Tim


On 2023-08-11, [email protected] wrote:

Dear Galcom Canada and Galcom USA,
If you wish to reply to questions 1 and 3 below, please do so by this weekend. If Galcom Canada has electronic copies of the financial statements it mentioned below, please feel free to email them and post them on your website. Otherwise, the officially reported financial statements already posted on your website will be used.
BillionBibles.com


On 2023-07-31 05:12, Tim Whitehead wrote:

Friends, I have been out of the office and don't return until August 2nd. I will be able to answer your questions more fully at that time. Please send us your name and address and I will have our accountant mail you copies of our audited financial statements as you requested.

Just quickly, Galcom USA records their funding as it happens whereas Galcom Canada follows the GAAP principle of revenue matching, meaning we recognize the income only when the expense occurs. For example Galcom USA may send designated funds for radios in February, but Galcom Canada will only recognize that income in June once the radios built using those funds have been shipped and the related expenses are also posted. So there will never be a nice clean relationship between the accounts of the two organizations.

I can also quickly answer questions 4 and 5.
4. There are 3 different models, the cheapest costing approximately $30 USD
5. No.

With you in Christ's service,
Tim


Sent: July 24, 2023
To: Tim Whitehead <[email protected]>
Cc: [email protected]; [email protected]

Thank you for your email. In 2022, 2021, 2020 and 2019, Galcom USA reported transferring to Galcom Canada $796,541, $505,717, $464,496, and $433,172, respectively, to have 68,000, 46,000, 38,664 and 35,623 units distributed.

Based on the numbers you provided below, Galcom Canada distributed an additional 5,925, 11,687, 5,080 and 21,447 units on revenues that are 300% to 500% higher than the money received from Galcom USA.

Could you please:

1. Explain why Galcom Canada collected so much more money and distributed so few units compared to Galcom USA?

2. Provide Galcom Canada's audited financial statements you referenced below for 2022, 2021, 2020 and 2019?

3. Advise how many radio stations were built by Galcom Canada and Galcom USA in 2022, 2021, 2020, and 2019, and at what cost to each?

4. Confirm that the components in each unit cost approximately CAD 30?

5. Advise if any of those components were purchased from an entity related to a board member or staff of Galcom Canada or USA?

Regarding you and your female staff using the title "Reverend," your response to what Jesus commanded, which was shared below, appears on https://galcom.org/about/canadian-office/ and is unrelated to your understanding of another organization.

BillionBibles.com


On 2023-07-20, Tim Whitehead wrote:

Dear Friends, Let me answer the easy financial questions first: First, I should clarify that the numbers you referenced below are not from the income statement of our audited financial statements but from our T3010 (the equivalent of the US 990 form). It is a government form and they group general ledger accounts in different ways for different analysis purposes. You will notice that there are 2 columns of expenses, each totalling (in the case of 2021) $3,355,409. The number you reference is from the right hand column pulling out salaries, occupancy costs, amortization etc. from 'all other expenses' while the numbers in the left hand column are grouping the same G/L accounts in only 4 categories. These categories correspond to the "Quick Report", showing that almost 90% of all expenses go towards our "charitable purpose". These grouping are made for statistical purposes. The government wants to track salaries, fundraising etc.

The vast majority of costs in the 'all other expenditures' is the purchase of inventory used to build the solar radios and audio Bibles. It also includes travel to build radio stations. Its basically all ministry expenses excluding salaries of the people who would be working on those projects. When you add in the salaries of our production and project staff you get the $2,991,363 that is our total expenditures on Charitable purposes row of the left hand column. This is true of each of the years you asked details for.

Here are the total number of units shipped by year:
2022 – 73,925
2021 – 57,687
2020 – 43,744
2019 – 57,070

In regards to the doctrinal questions, whenever Tom and I have an important issue to discuss we have committed to doing it over the phone, or better yet zoom. A flowing conversation is always better as we learn from one another. We'd welcome a call to get to know you better and also understand more fully the heartbeat of Billion Bibles. Please let us know your availability in the next few weeks and I'll send you a zoom invite so we can talk together.

Tim


Sent: July 14, 2023
To: Tim Whitehead <[email protected]>; [email protected]; [email protected]

Dear Galcom Canada and USA, Thank you for your emails. As the society's rebellion against God accelerates, it is increasingly imperative for us to suffer persecution in order to obey the Bible, whose inerrancy precludes differentiating between "essentials" and "non-essentials."

The Lord gave some among us to be pastors, teachers, elders/bishops, etc. but these are roles for "edifying of the body of Christ" (Eph 4:12), not titles, which He forbade not just for "some who believe the title reflects an elevation of self," but for all members of His body:

"But you, do not be called 'Rabbi'; for One is your Teacher, the Christ, and you are all brethren. Do not call anyone on earth your father; for One is your Father, He who is in heaven. And do not be called teachers; for One is your Teacher, the Christ" (Mt 23:8-10).

Seeking counsel from your pastor is fine but the one whom you will answer to is the Lord. When you stand before Him, will you identify yourself as "the one to be revered"? If not then, why would you today?

We did not scroll down and see your name also listed with the title "Rev." prior to our previous email. Instituting a policy that obeys Mt 23:8-10 and leading by example will enable us to reaffirm our confidence in Galcom and advise donors that Galcom has removed the "leaven" (Gal 5:9) to obey what it distributes.

We have two additional inquiries:

1. Galcom Canada's income statements list very large "All other expenditures not included in the amounts above (excluding gifts to qualified donees)" of $1,979,109, $1,304,957, $1,781,001, $1,502,142, and $2,287,643 for 2021, 2020, 2019, 2018, and 2017, respectively. Could you please provide a detailed break down of these amounts for each of those years?

2. What is the total number of audio Bibles, radios and combination units that Galcom (USA and Canada combined) distributed in each of 2022, 2021, 2020, and 2019? Thank you in advance for one number for each year.

BillionBibles.com


On 2023-07-10, Tim Whitehead wrote:

Dear Friends, I have been in contact with Tom Blackstone Director of Galcom USA several times over the last weeks regarding your email. Thank you for your patience with us as we work through your concerns. I understand he has reached out to you explaining the nature of the relationship of our two ministries and that I should respond directly. I great deal of prayer and consultation has gone into my response.

First, the concern over the email you received from a donor disagreeing with a female staff members use of the title Reverend. Tom and I discussed Canadian Labour Law and I explained that I would be guilty of Gender Discrimination if I were to refuse the use of a title that was earned by an employee simply on the grounds of their gender. We understand and accept that there is a division in Evangelical churches over the ordination of women. As Kingdom warriors, we face many opportunities to dispute as we encounter fellow believers with whom we differ on some points. We believe as did the Moravians that we are called, as witnesses, to choose unity in the essentials, liberty in the non-essentials and Christ-like love in all things. Our greatest desire is that we be faithful to magnify the Lord above all else in order to proclaim the Good News to the lost.

Secondly, your email about the use of the title Reverend by anyone. I must be honest I had not considered your view before. I had not considered that there are some who believe the title reflects an elevation of self. I had always understood the title as awarded as a recognition of study and faithful application in life through ordination much like a title used by a doctor or lawyer. I am an accountant by trade and when I began representing Galcom in churches faced some questions and concerns over my qualifications to preach. So I enrolled in seminary and went through the ordination exams of the Associated Gospel Churches of Canada so that I would have "credentials" demonstrating to churches that I had been approved by a governing council to minister from the pulpit. I am seeking council regarding continued use of the title from my pastor and others in our denomination. I think you have a valid point that it can be used in a prideful way. Ironically when we are introduced to "Bishops" who lead ministries in other countries I often have the same reaction as you did with the term Reverend yet it is the more Biblical term from 1 Timothy 3:2 "episkopos". I am not proposing taking the term Bishop as in modern Canadian culture it carries a very different meaning from Elder, Pastor or Reverend. I am happy to dialogue with you further as we work through how to communicate qualification across the Evangelical spectrum without implying or suggesting some sort of deification.

We sincerely and prayerfully hope that you will join us in working through this issue and not allow it to divide us, to weaken our unified focus on the essential of faithfully taking the gospel to those who desperately need to hear it. We are thankful for you and your historic faithfulness to voice the urgency of proclaiming the Good News! We pray we will continue to press on together in this Great Commission endeavor.

Rev. Tim Whitehead, CPA CMA
Executive Director
115 Nebo Rd
Hamilton ON L8W 2E1


On 2023-07-10, Tom Blackstone wrote:

Dear Friends at Billion Bibles:
Thank you for patience with my travel schedule. As you may recall, in our original response to your inquiry, we discussed the "cooperating but autonomous" nature of the relationship between GalcomCanada and GalcomUSA. (GalcomUSA About Us). As a cooperating ministry, we felt it important to discuss your email and its content with Galcom Canada. As an autonomous ministry, we believe it is important that we respect Galcom Canada's independent decision-making process, their obligation to operate within Canadian employment law and our commitment to not let non-essential doctrinal issues divide us in our commitment to obey the Great Commission. As a result, we believe it is best for Galcom Canada to respond to the concerns raised in your email. As stated previously, we are grateful for your commitment to fulfilling the Great Commission and the confidence you've expressed over the years in Galcom's faithfulness to this Kingdom work. We pray we will continue to labor together in this most important work.
Sincerely,
Thomas Blackstone
Executive Director
Galcom International USA, Inc.


On 2023-06-27 05:33, Stacy Blackstone wrote:

To our friends at Billion Bibles:
Thank you for reaching out to us and for your support of Galcom over the years. This week, our Executive Director, Tom Blackstone is leading a team ministering among Haitian refugees in the Dominican Republic, so it will be next week before we can officially respond to your inquiry. We did not, however, want to wait that long to let you know we received your email. Upon his return, I am sure he and Tim Whitehead, his counterpart at GalcomCanada, will discuss your inquiry and respond. As you probably know from the "About Us" page of our website (https://galcomusa.com/about-us/), GalcomCanada and GalcomUSA are cooperating but separate and autonomous ministries working to advance the gospel of Jesus Christ around the world using durable audio technology. Again, thank you for the confidence you've place in Galcom over the years and for your inquiry. We will be in touch next week.
Stacy S. Blackstone


On 2023-06-26, [email protected] wrote to [email protected] and [email protected]:

This email is prompted by the email we received below from a lady, to whom this email is being blank carbon copied. For a number of years, Galcom has been one of two missions organizations with our top rating. While the title "Reverend" is common today, it is derived from the Latin word reverendus, which means a person to be revered. Since only God is to be revered, it is sinful, arguably Satanic, for any man, let alone a woman, to call himself a person to be revered. https://galcom.org/about/canadian-office/ lists "Rev. Carolina Bartholomew" (https://ca.linkedin.com/in/rev-carolina-bartholomew-7baa6bb1) as a staff member. Please advise if Carolina has repented of her sin and ceased calling herself a Reverend or been removed from your staff. Over the years, we have seen many once faithful missions organizations fall, and they all start with just a little leaven.
BillionBibles.com

"Hello, I was reviewing your feedback about various missionary organizations. I must admit that it's very depressing but I am thankful for this information. In light of your positive review of Galcom, I wanted to investigate it further since my church supported one the three founders. Being Canadian I went to look at their Canadian website. I saw that one of their staff is a woman ordained as a minister and her name is openly advertised with the title Reverend. Her ordination according to LinkedIn is from "The Church of Christ". Not sure if that's an issue for you but for me it's a big issue and a deal breaker. Thought you might want to know. It would be great if you could add more organizations. Thank you!"