LDS Audit

investment funds

LDS Perspective

The Church of Jesus Christ of Latter-day Saints views the management of its financial resources as a sacred, divinely appointed stewardship. Tithing, which represents the consecrated offerings of faithful members worldwide, is handled with the utmost care, reverence, and integrity. Church leaders are deeply mindful of the sacrifice behind every donation, frequently likening these funds to the sacred "widow's mite" described in the New Testament. In addition to funding immediate ecclesiastical needs, meetinghouses, temples, missionary work, and humanitarian aid, the Church prudently manages investment reserve funds. This disciplined, long-term financial strategy ensures temporal stability, allowing the Church to fulfill its global mission and sustain operations through future generations an

Historical Perspective

For decades, The Church of Jesus Christ of Latter-day Saints (LDS Church) quietly built and managed a massive investment portfolio through its principal investment arm, Ensign Peak Advisors (EPA). Established in the late 1990s as a separate entity to manage the church’s surplus funds, Ensign Peak operates with extreme confidentiality, requiring employees to sign lifetime non-disclosure agreements. The scale of this