CHURCH OF GOD FOUNDATION INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CHURCH OF GOD FOUNDATION INC (EIN 62-1870586)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-07-22
- IRS object ID
- 202442049349301009
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-07-22T12:18:36-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 621114363 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HENDERSON HUTCHERSON & MCCULLOUGH PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 266 INMAN STREET EAST | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37311 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 621870586 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHUR | BusinessNameControlTxt |
| Phone | 4234787179 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3331 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37320 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DWIGHT SPIVEY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4234787179 | PhoneNum |
| Signature | 2024-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DWIGHT | PersonFirstNm |
| Person Last | SPIVEY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ADAM OSBORNE CPA | PreparerPersonNm |
| PTIN | P01215413 | PTIN |
| Phone | 4237083980 | PhoneNum |
| Preparation | 2024-07-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DWIGHT SPIVEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3331 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37320 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,102,842 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | THE MISSION OF THE CHURCH OF GOD FOUNDATION, INC. IS TO OFFER INVESTORS AND DONORS THE ABILITY TO PARTICIPATE IN INVESTMENT OPPORTUNITIES MANAGED FOR THE SOLE PURPOSE OF FURTHERING THE KINGDOM THROUGH THE PRUDENT STEWARDSHIP OF THOSE ASSETS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $50,288 | PYContributionsGrantsAmt |
| CY Contributions Grants | $117 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,705,141 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,803,865 | CYProgramServiceRevenueAmt |
| PY Investment Income | $125,335 | PYInvestmentIncomeAmt |
| CY Investment Income | $272,465 | CYInvestmentIncomeAmt |
| PY Other Revenue | $38,651 | PYOtherRevenueAmt |
| CY Other Revenue | $26,395 | CYOtherRevenueAmt |
| PY Total Revenue | $2,919,415 | PYTotalRevenueAmt |
| CY Total Revenue | $3,102,842 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $140,430 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,237,460 | PYOtherExpensesAmt |
| CY Other Expenses | $2,319,123 | CYOtherExpensesAmt |
| PY Total Expenses | $2,237,460 | PYTotalExpensesAmt |
| CY Total Expenses | $2,319,123 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $681,955 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $783,719 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,026,853 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,659,637 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $40,137,459 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44,928,078 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,889,394 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,731,559 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF THE CHURCH OF GOD FOUNDATION, INC. IS TO OFFER INVESTORS AND DONORS THE ABILITY TO PARTICIPATE IN INVESTMENT OPPORTUNITIES MANAGED FOR THE SOLE PURPOSE OF FURTHERING THE KINGDOM THROUGH THE PRUDENT STEWARDSHIP OF THOSE ASSETS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,985,140 | ExpenseAmt |
| Revenue | $3,102,725 | RevenueAmt |
| Desc | THE CHURCH OF GOD FOUNDATION SERVES AS A CHURCH EXTENSION FUND AND FINANCIAL SERVICES MINISTRY FOR THE CONSTITUENTS OF THE CHURCH OF GOD, CLEVELAND, TN. COGF PROVIDES CHURCH OF GOD CONSTITUENTS WITH INVESTMENT OPPORTUNITIES, PROVIDES FINANCING TO CHURCH OF GOD CHURCHES AND MINISTRIES, PROMOTES LEGACY GIVING PROGRAMS, SERVES AS TRUSTEE OF PLANNED GIFTS (CHARITABLE TRUSTS AND CHARITABLE GIFT ANNUITIES), PROVIDES FINANCIAL AND LEADERSHIP RESOURCES FOR CHURCH OF GOD MINISTERS AND CONGREGATIONS, AS WELL AS PROMOTING CHARITABLE GIVING TO CHURCH OF GOD MINISTRIES. | Desc |
| Total Program Service Expenses | $1,985,140 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 80 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EMMA OGLE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4234787179 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3331 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37320 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DENNIS WATKINS | ||||||
| CHAIRMAN OF BOARD | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ARTHUR D RHODES | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TRAVIS BALLINGER | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS CONINE | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| T DWIGHT SPIVEY | ||||||
| PRESIDENT | 40.00 | $0 | $73,920 | $70,500 | Yes (X) | |
| EMMA OGLE | ||||||
| EXECUTIVE SECRETARY | 40.00 | $0 | $38,404 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $112,324 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $70,500 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $117 | AllOtherContributionsAmt |
| Total Contributions | $117 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST ON TRUST ACCO | Desc |
| Business | 523000 | BusinessCd |
| Total Revenue Column | $2,803,865 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,803,865 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,803,865 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $272,465 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $272,465 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CHANGE IN VALUE OF AGR | Desc |
| Business | 523000 | BusinessCd |
| Total Revenue Column | $26,395 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $26,395 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $26,395 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,102,842 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,102,725 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,652 | TotalAmt |
| Program Services | $18,826 | ProgramServicesAmt |
| Management And General | $18,826 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,726 | TotalAmt |
| Program Services | $21,363 | ProgramServicesAmt |
| Management And General | $21,363 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,736 | TotalAmt |
| Program Services | $1,912 | ProgramServicesAmt |
| Management And General | $1,474 | ManagementAndGeneralAmt |
| Fundraising | $1,350 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,529 | TotalAmt |
| Program Services | $3,040 | ProgramServicesAmt |
| Management And General | $2,343 | ManagementAndGeneralAmt |
| Fundraising | $2,146 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,337 | TotalAmt |
| Program Services | $2,559 | ProgramServicesAmt |
| Management And General | $1,973 | ManagementAndGeneralAmt |
| Fundraising | $1,805 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,715 | TotalAmt |
| Program Services | $1,500 | ProgramServicesAmt |
| Management And General | $1,156 | ManagementAndGeneralAmt |
| Fundraising | $1,059 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,782 | TotalAmt |
| Program Services | $14,851 | ProgramServicesAmt |
| Management And General | $11,448 | ManagementAndGeneralAmt |
| Fundraising | $10,483 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,252 | TotalAmt |
| Program Services | $4,543 | ProgramServicesAmt |
| Management And General | $3,502 | ManagementAndGeneralAmt |
| Fundraising | $3,207 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| INTEREST ON INVESTMENT | $1,648,459 | $1,648,459 | ||
| MANAGEMENT FEES PAID FO | $331,854 | $133,986 | $103,290 | $94,578 |
| INTEREST ON TRUST/ANNUI | $88,755 | $88,755 | ||
| CHARITABLE CONTRIBUTION | $70,269 | $28,371 | $21,871 | $20,027 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,057 | TotalAmt |
| Program Services | $16,975 | ProgramServicesAmt |
| Management And General | $6,307 | ManagementAndGeneralAmt |
| Fundraising | $5,775 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,319,123 | TotalAmt |
| Program Services | $1,985,140 | ProgramServicesAmt |
| Management And General | $193,553 | ManagementAndGeneralAmt |
| Fundraising | $140,430 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,073,935 | BOYAmt |
| EOY | $2,400,527 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $801,469 | BOYAmt |
| EOY | $1,459,151 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,037,341 | BOYAmt |
| EOY | $42,996,051 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,099,131 | BOYAmt |
| EOY | $2,803,908 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,977 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,026,853 | BOYAmt |
| EOY | $49,659,637 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,176 | BOYAmt |
| EOY | $162,591 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,633,283 | BOYAmt |
| EOY | $44,765,487 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,137,459 | BOYAmt |
| EOY | $44,928,078 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,644,686 | BOYAmt |
| EOY | $4,511,118 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,708 | BOYAmt |
| EOY | $220,441 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,889,394 | BOYAmt |
| EOY | $4,731,559 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,026,853 | BOYAmt |
| EOY | $49,659,637 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $783,719 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $58,446 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $56,389 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $747,639 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $43,229 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,288 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $117 | CurrentTaxYearAmt |
| Total | $897,662 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,546,309 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,769,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,745,179 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,705,141 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,803,865 | CurrentTaxYearAmt |
| Total | $13,570,444 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,602,698 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,517,589 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,788,408 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,755,429 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,803,982 | CurrentTaxYearAmt |
| Total | $14,468,106 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $14,468,106 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $220,944 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,480 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $55,190 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,335 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $272,465 | CurrentTaxYearAmt |
| Total | $790,414 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $220,944 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $116,480 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $55,190 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,335 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $272,465 | CurrentTaxYearAmt |
| Total | $790,414 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,823,642 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,634,069 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,843,598 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,880,764 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,076,447 | CurrentTaxYearAmt |
| Total | $15,258,520 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94820 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95280 | PublicSupportPY509Pct |
| Investment Income CY | 0.05180 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04720 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| INVESTMENT CERTIFICATES | $43,465,884 |
| TRUST LIABILITY | $1,299,603 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $44,765,487 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $3,182,428 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $58,446 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $21,140 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $79,586 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,102,842 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,102,842 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,340,263 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $21,140 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $21,140 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,319,123 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,319,123 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXCECUTIVE SECRETARY REVIEWS THE RETURN IN CONJUNCTION WITH THE CPA. THEN THE EXECUTIVE SECRETARY DISTRIBUTES COPIES OF THE 990 FOR THE BOARD'S REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD EVALUATES EACH YEAR IF IT THERE ARE ANY RELATIONSHIPS OR CIRCUMSTANCES THAT THEY BELIEVE COULD BE A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD CONDUCTS AN ANNUAL REVIEW, WHICH INCLUDES GETTING FEEDBACK FROM BOARD MEMBERS AND OTHERS. THEY REVIEW COMPENSATION DATA TO DETERMINE COMPENSATION AND BENEFITS, INCLUDING ANY INCREASES. ANY INCREASES OR CHANGES ARE APPROVED BY THE BOARD. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | MISCELLANEOUS: PROGRAM SERVICE EXPENSES 6,904. MANAGEMENT AND GENERAL EXPENSES 5,323. FUNDRAISING EXPENSES 4,874. TOTAL EXPENSES 17,101. PROVISISON FOR LOAN LOSSES: PROGRAM SERVICE EXPENSES 8,794. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,794. TELEPHONE: PROGRAM SERVICE EXPENSES 1,202. MANAGEMENT AND GENERAL EXPENSES 926. FUNDRAISING EXPENSES 848. TOTAL EXPENSES 2,976. OTHER DISTRIBUTION: PROGRAM SERVICE EXPENSES 75. MANAGEMENT AND GENERAL EXPENSES 58. FUNDRAISING EXPENSES 53. TOTAL EXPENSES 186. |
| FORM 990, PART XII, LINE 2C | PROCESS HAS NOT CHANGED SINCE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD INTERNATIONAL OFFICES | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 2430 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | TN | StateAbbreviationCd |
| ZIP | 37320 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620484177 | EIN |
| Primary Activities | PROVIDES SUPPORT TO CHURCHES & ORGANIZATIONS WITHIN THE CHURCH OF GOD. | PrimaryActivitiesTxt |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 1 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHURCH OF GOD INTERNATIONAL OFFICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | P | TransactionTypeTxt |
| Involved | $331,854 | InvolvedAmt |
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