CHURCH OF GOD FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
CHURCH OF GOD FOUNDATION INC (EIN 62-1870586)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202333199349317513
Schema version
2022v5.0
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

FieldValueIRS element (for citing)
Return2023-11-15T14:26:01-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621114363PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HENDERSON HUTCHERSON & MCCULLOUGH PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 MARKET STREETAddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN621870586EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CHURCH OF GOD FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCHURBusinessNameControlTxt
Phone4234787179PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3331AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37320ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDWIGHT SPIVEYPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4234787179PhoneNum
Signature2023-11-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDWIGHTPersonFirstNm
Person LastSPIVEYPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonADAM OSBORNE CPAPreparerPersonNm
PTINP01215413PTIN
Phone4237567771PhoneNum
Preparation2023-11-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDWIGHT SPIVEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3331AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37320ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,919,415GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTHE 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 Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$43,229PYContributionsGrantsAmt
CY Contributions Grants$50,288CYContributionsGrantsAmt
PY Program Service Revenue$2,745,179PYProgramServiceRevenueAmt
CY Program Service Revenue$2,705,141CYProgramServiceRevenueAmt
PY Investment Income$55,190PYInvestmentIncomeAmt
CY Investment Income$125,335CYInvestmentIncomeAmt
PY Other Revenue$56,933PYOtherRevenueAmt
CY Other Revenue$38,651CYOtherRevenueAmt
PY Total Revenue$2,900,531PYTotalRevenueAmt
CY Total Revenue$2,919,415CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$326,032PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$90,379CYTotalFundraisingExpenseAmt
PY Other Expenses$2,103,987PYOtherExpensesAmt
CY Other Expenses$2,237,460CYOtherExpensesAmt
PY Total Expenses$2,430,019PYTotalExpensesAmt
CY Total Expenses$2,237,460CYTotalExpensesAmt
PY Revenues Less Expenses$470,512PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$681,955CYRevenuesLessExpensesAmt
Total Assets BOY$42,707,821TotalAssetsBOYAmt
Total Assets EOY$44,026,853TotalAssetsEOYAmt
Total Liabilities BOY$39,189,321TotalLiabilitiesBOYAmt
Total Liabilities EOY$40,137,459TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,518,500NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,889,394NetAssetsOrFundBalancesEOYAmt
MissionTHE 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,937,518ExpenseAmt
Revenue$2,869,127RevenueAmt
DescTHE 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$1,937,518TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document82IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EMMA OGLEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4234787179PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3331AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37320ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
DENNIS WATKINS
CHAIRMAN OF BOARD1.00Yes (X)$0$0$0
ARTHUR D RHODES
BOARD MEMBER1.00Yes (X)$0$0$0
TRAVIS BALLINGER
BOARD MEMBER1.00Yes (X)$0$0$0
CHRIS CONINE
BOARD MEMBER1.00Yes (X)$0$0$0
T DWIGHT SPIVEY
PRESIDENT40.00$0$74,967$64,300Yes (X)
EMMA OGLE
EXECUTIVE SECRETARY40.00$0$9,977$0Yes (X)
RONALD DOPF
SUPPORT SPECIALIST40.00$0$28,321$29,600Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$113,265TotReportableCompRltdOrgAmt
Total Other Compensation$93,900TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$50,288AllOtherContributionsAmt
Total Contributions$50,288TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescINTEREST ON TRUST ACCODesc
Business523000BusinessCd
Total Revenue Column$2,705,141TotalRevenueColumnAmt
Related Or Exempt Func Income$2,705,141RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,705,141TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$125,335TotalRevenueColumnAmt
Related Or Exempt Func Income$125,335RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHANGE IN PV OF CRUT523000$36,575$36,575
CHANGE IN VALUE OF SPL523000$2,076$2,076
FieldValueIRS element (for citing)
Other Revenue Total$38,651OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,919,415TotalRevenueColumnAmt
Related Or Exempt Func Income$2,869,127RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$47,131TotalAmt
Program Services$23,565ProgramServicesAmt
Management And General$23,566ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,518TotalAmt
Program Services$17,759ProgramServicesAmt
Management And General$17,759ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,359TotalAmt
Program Services$3,284ProgramServicesAmt
Management And General$1,980ManagementAndGeneralAmt
Fundraising$1,095FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,440TotalAmt
Program Services$6,425ProgramServicesAmt
Management And General$3,873ManagementAndGeneralAmt
Fundraising$2,142FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$47,147TotalAmt
Program Services$24,148ProgramServicesAmt
Management And General$16,618ManagementAndGeneralAmt
Fundraising$6,381FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$2,697TotalAmt
Program Services$1,393ProgramServicesAmt
Management And General$840ManagementAndGeneralAmt
Fundraising$464FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$31,896TotalAmt
Program Services$16,466ProgramServicesAmt
Management And General$9,928ManagementAndGeneralAmt
Fundraising$5,502FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,733TotalAmt
Program Services$6,577ProgramServicesAmt
Management And General$3,964ManagementAndGeneralAmt
Fundraising$2,192FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
INTEREST ON INVESTMENT$1,478,612$1,478,612
MANAGEMENT FEES PAID FO$362,300$187,037$112,766$62,497
TRUST PAYMENTS$144,266$144,266
CHARITABLE CONTRIBUTION$50,450$26,058$15,706$8,686

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,911TotalAmt
Program Services$1,928ProgramServicesAmt
Management And General$2,563ManagementAndGeneralAmt
Fundraising$1,420FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,237,460TotalAmt
Program Services$1,937,518ProgramServicesAmt
Management And General$209,563ManagementAndGeneralAmt
Fundraising$90,379FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,926,433BOYAmt
EOY$2,073,935EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,837,187BOYAmt
EOY$801,469EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$36,611,321BOYAmt
EOY$38,037,341EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,332,880BOYAmt
EOY$3,099,131EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$14,977EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$42,707,821BOYAmt
EOY$44,026,853EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$578,173BOYAmt
EOY$504,176EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$38,611,148BOYAmt
EOY$39,633,283EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$39,189,321BOYAmt
EOY$40,137,459EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,310,367BOYAmt
EOY$3,644,686EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$208,133BOYAmt
EOY$244,708EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,518,500BOYAmt
EOY$3,889,394EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$42,707,821BOYAmt
EOY$44,026,853EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$681,955ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$311,061NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$80,949CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$56,389CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$747,639CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43,229CurrentTaxYearMinus1YearAmt
Current Tax Year$50,288CurrentTaxYearAmt
Total$978,494TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,300,465CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,546,309CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,769,950CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,745,179CurrentTaxYearMinus1YearAmt
Current Tax Year$2,705,141CurrentTaxYearAmt
Total$13,067,044TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,381,414CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,602,698CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,517,589CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,788,408CurrentTaxYearMinus1YearAmt
Current Tax Year$2,755,429CurrentTaxYearAmt
Total$14,045,538TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$14,045,538PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$177,890CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$220,944CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116,480CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,190CurrentTaxYearMinus1YearAmt
Current Tax Year$125,335CurrentTaxYearAmt
Total$695,839TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$177,890CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$220,944CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$116,480CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$55,190CurrentTaxYearMinus1YearAmt
Current Tax Year$125,335CurrentTaxYearAmt
Total$695,839TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,559,304CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,823,642CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,634,069CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,843,598CurrentTaxYearMinus1YearAmt
Current Tax Year$2,880,764CurrentTaxYearAmt
Total$14,741,377TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95280PublicSupportCY509Pct
Public Support PY5090.95170PublicSupportPY509Pct
Investment Income CY0.04720InvestmentIncomeCYPct
Investment Income PY0.04830InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
INVESTMENT CERTIFICATES$38,094,878
TRUST LIABILITY$1,489,183
ANNUITIES PAYABLE$49,222
FieldValueIRS element (for citing)
Total Liability$39,633,283TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$2,629,494TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$311,061NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$21,140DonatedServicesAndUseFcltsAmt
Revenue Not Reported-$289,921RevenueNotReportedAmt
Revenue Subtotal$2,919,415RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,919,415TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,258,600TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$21,140DonatedServicesUseFcltsAmt
Expenses Not Reported$21,140ExpensesNotReportedAmt
Expenses Subtotal$2,237,460ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,237,460TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE 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 12CTHE 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 15ATHE 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 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24EMISCELLANEOUS: PROGRAM SERVICE EXPENSES 2,419. MANAGEMENT AND GENERAL EXPENSES 1,456. FUNDRAISING EXPENSES 806. TOTAL EXPENSES 4,681. ANNUITY PAYMENTS: PROGRAM SERVICE EXPENSES 3,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,578. TELEPHONE: PROGRAM SERVICE EXPENSES 1,837. MANAGEMENT AND GENERAL EXPENSES 1,107. FUNDRAISING EXPENSES 614. TOTAL EXPENSES 3,558. PROVISISON FOR LOAN LOSSES: PROGRAM SERVICE EXPENSES -5,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -5,906.
FORM 990, PART XII, LINE 2CPROCESS HAS NOT CHANGED SINCE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CHURCH OF GOD INTERNATIONAL OFFICESBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 2430AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationTNStateAbbreviationCd
ZIP37320ZIPCd
FieldValueIRS element (for citing)
EIN620484177EIN
Primary ActivitiesPROVIDES SUPPORT TO CHURCHES & ORGANIZATIONS WITHIN THE CHURCH OF GOD.PrimaryActivitiesTxt
Legal Domicile StateTNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 1PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CHURCH OF GOD INTERNATIONAL OFFICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypePTransactionTypeTxt
Involved$362,300InvolvedAmt

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