Accounts are needed for other API calls to be made as well. For example, to create a church or organization, you will need to create an account to manage the church (or you can just use the API account). Accounts are also used for making donations, etc. through the API.

{
  "email": "mikerogers@tithe.ly",
  "first_name": "Mike",
  "last_name": "Rogers",
  "address": {
    "street_address": "123 Test Ave",
    "city": "Nashville",
    "state": "TN",
    "postal": "37209",
    "country": "US"
  },
  "phone_number": "5555551234"
}