Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
Great Lakes Conference Churches of God General Conference |
341176574 | 1 | Yes | 197,598 | 0 | |
| (B)
Arthur Center Church of God |
900548511 | 1 | No | 0 | 0 | |
| (C)
Aukerman Church of God |
341267215 | 1 | No | 0 | 0 | |
| (D)
Celina First Church of God |
346599964 | 1 | No | 0 | 0 | |
| (E)
College First Church of God |
344431294 | 1 | No | 15,000 | 0 | |
| (F)
Eagle Church of God |
382227049 | 1 | No | 0 | 0 | |
| (G)
Grace Fellowship |
341868178 | 1 | No | 0 | 0 | |
| (H)
Hopewell Church of God |
341219359 | 1 | No | 15,000 | 0 | |
| (I)
Kingdom Community Christian Ministries |
270757674 | 1 | No | 3,000 | 0 | |
| (J)
Madison Church of God |
341600751 | 1 | No | 0 | 0 | |
| (K)
Mendon First Church of God |
341353636 | 1 | No | 1,500 | 0 | |
| (L)
Mt Carmel Church of God |
341058639 | 1 | No | 0 | 0 | |
| (M)
Mt Tabor Church of God |
341329655 | 1 | No | 15,500 | 0 | |
| (N)
New Creations Church of God |
341438228 | 1 | No | 0 | 0 | |
| (O)
New Haven Church of God |
392053023 | 1 | No | 0 | 0 | |
| (P)
Ney Church of God |
341407504 | 1 | No | 0 | 0 | |
| (Q)
Ohio City Community Church of God |
341404022 | 1 | No | 0 | 0 | |
| (R)
Olive Branch Church of God |
346543763 | 1 | No | 20,525 | 0 | |
| (S)
Overflow Ministries of Tiffin |
842713796 | 1 | No | 0 | 0 | |
| (T)
Pathway Community Church of God |
341201501 | 1 | No | 0 | 0 | |
| (U)
Pine River Church of God |
382744620 | 1 | No | 2,500 | 0 | |
| (V)
Ridgeway First Church of God |
341263914 | 1 | No | 8,000 | 0 | |
| (W)
Risingsun First Church of God |
340948399 | 1 | No | 3,083 | 0 | |
| (X)
Salem Church of God |
311082532 | 1 | No | 0 | 0 | |
| (Y)
Seville Community Church of God |
382113089 | 1 | No | 2,500 | 0 | |
| (Z)
Sugar Ridge Church of God |
341424696 | 1 | No | 48,000 | 0 | |
| (AA)
Tekonsha Church of God |
680578425 | 1 | No | 0 | 0 | |
| (AB)
The Catalyst Community Church |
341962658 | 1 | No | 0 | 0 | |
| (AC)
The Reflection Ministries |
474203261 | 1 | No | 5,000 | 0 | |
| (AD)
Union Chapel Church of God |
341409137 | 1 | No | 4,000 | 0 | |
| (AE)
Vanlue Community Church |
462294428 | 1 | No | 0 | 0 | |
| (AF)
WE Church Word Encounter Church |
831708395 | 1 | No | 0 | 0 | |
| (AG)
Wharton First Church of God |
341413371 | 1 | No | 5,550 | 0 | |
| (AH)
Wonder Ministries |
383785924 | 1 | No | 0 | 0 | |
| (AI)
Wooster First Church of God |
341363889 | 1 | No | 0 | 0 | |
| (AJ)
Word of Faith Ministries |
562673475 | 1 | No | 0 | 0 | |
| (AK)
World Wide Living Word Ministries |
262873818 | 1 | No | 0 | 0 | |
| (AL)
Zion Church of God |
341416451 | 1 | No | 0 | 0 | |
|
Total 38
|
346,756 | 0 | ||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part IV, Section A, Line 1 | - The articles of incorporation state this supporting organization exists to support Great Lakes Conference, Churches of God, General Conference and any affiliated organization and entities related to Great Lakes Conference, Churches of God, General Conference. Thus, member churches of Great Lakes Conference, Churches of God, General Conference are inferred by class as supported organizations although not specifically named. |
| Schedule A, Part IV, Section A, Line 2 | - Current practice is to provide support through the issuance of grants. The grant process requires the requesting supported organization to provide a copy of its letter of determination of status from the IRS, or proof of participation in a group exemption held by Churches of God, General Conference (23-6424046), the parent denomination as a central organization. |
| Schedule A, Part IV, Section A, Line 5a | The following three churches were closed during 2024: Big Prairie Community Church (51-0618460), Connections Church (31-1564546), and Ottawa River Church of God (34-1206216). |
| Schedule A, Part IV, Section B, Line 2 | - The governing documents state this supporting organization exists to support Great Lakes Conference, Churches of God, General Conference and any affiliated or controlled organizations and entities related to Great Lakes Conference, Churches of God, General Conference. The supported organizations that do not directly control this reporting supporting organization are affiliated entities of Great Lakes Conference, Churches of God, General Conference because they are member churches of Great Lakes Conference, Churches of God, General Conference. Furthermore, the governing board of Great Lakes Conference, Churches of God, General Conference is elected by its member churches. And, Great Lakes Conference, Churches of God, General Conference is the sole member of the incorporated supporting organization. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d | - Grants to Great Lakes Conference, Churches of God, General Conference include: $20,000 for contribution to Bengali Education Fund endowment; $20,000 for scholarships for Great Lakes Conference pastors earning doctoral degrees; $20,000 for hurricane disaster relief; $18,000 for LIFT program scholarships; $11,855 for underwriting training at Pastor's Day at annual business sessions; $11,813 for sponsorship of The Well on campus of The University of Findlay by UF Campus Ministries; $9,000 for updating buildings at a trade school in Bangladesh; $7,431 from endowment to provide for Great Lakes Conference pastors and widows; $4,500 for purchase of trailer to store and transport sound equipment; $4,000 for reorganization expenses of women's ministries. Grant to Olive Branch Church of God: $20,525 for updating technology and facilities. Grants to Mount Tabor Church of God: $14,000 for installation of handicap accessible doors; $1,500 for conducting a seminar on church safety. Grant to College First Church of God: $15,000 for humanitarian needs of Haitian immigrants. Grant to Hopewell Church of God: $15,000 for replacing outdoor signage. Grants to Ridgeway First Church of God: $5,000 for support of food pantry and clothes closet; $3,000 for purchase of school supplies for community outreach event. Grant to Wharton First Church of God: $5,000 for school supplies for community outreach; $550 distribution from an endowment. Grant to The Reflection Ministries: $5,000 for sponsorship of children to attend church camp. Grant to Union Chapel Church of God: $4,000 for replacing casing of water well. Grant to Risingsun Church of God: $3,082 for sponsorship of community children to attend church camp. Grant to Kingdom Community Christian Ministries: $3,000 for support of grief support group and for hygiene kits for children. Grant to Pine River Church of God: $2,500 for conducting a seminar on marriages. Grant to Seville Community Church of God: $2,500 for community outreach event. Grant to Mendon First Church of God: $1,500 for school supplies of needy community. Net present value adjustment to grants payable of $8,283. |
| Form 990, Part VI, Section A, Line 6 | - Articles of Incorporation of the reporting organization identify a "Sole Member" comprised of the Executive Board of Great Lakes Conference, Churches of God, General Conference. The "Sole Member" elects the board of directors of the reporting organization's governing body, approves changes to the Articles of Incorporation, and receives any remaining net assets at dissolution of the reporting organization. |
| Form 990, Part VI, Section A, Line 7a | - Articles of Incorporation of the reporting organization identify a "Sole Member" comprised of the Executive Board of Great Lakes Conference, Churches of God, General Conference. The "Sole Member" elects the board of directors of the reporting organization's governing body, approves changes to the Articles of Incorporation, and receives any remaining net assets at dissolution of the reporting organization. |
| Form 990, Part VI, Section A, Line 7b | - Articles of Incorporation of the reporting organization identify a "Sole Member" comprised of the Executive Board of Great Lakes Conference, Churches of God, General Conference. The "Sole Member" elects the board of directors of the reporting organization's governing body, approves changes to the Articles of Incorporation, and receives any remaining net assets at dissolution of the reporting organization. |
| Form 990, Part VI, Section A, Line 8b | - There were no committees with authority to act on behalf of the reporting organization. |
| Form 990, Part VI, Section A, Line 9 | - Eric Baltzell -2024 Golfview Dr., Celina, OH 45822; Robert E. Fall - 303 E. End Street, Alma, MI 48801; Craig Flack - 405 Magnolia Street, Celina, OH 45822; Julia Hall - P.O. Box 344, Bettsville, OH 44815; Pamela Jenkins - 809 Hunters Creek Dr., Findlay, OH 45840; Dan Kennard - 714 Deer Valley Court, Findlay, OH 45840; Sean Martin - 208 E. Main St., P.O. Box 133, Vanlue, OH 45890; Roger Rehm - 5152 Apple Creek Rd., Smithville, OH 44691; Jerry Cooke - 451 Snowtrail Dr., Findlay, OH 45840 |
| Form 990, Part VI, Section B, Line 11b | - Each voting board member is provided a complete written copy of Form 990 and its supporting schedules for review and consideration. A vote of approval is taken for filing Form 990 and its related schedules. |
| Form 990, Part VI, Section B, Line 12c | - An annual disclosure form is distributed to all board members and employees. The disclosure forms are collected and reviewed by the President and Board Chairperson. Board members with a conflict of interest are not permitted to vote on matters related to that conflict - for example, a grant request. |
| Form 990, Part VI, Section B, Line 15 | - The governing board reviews the compensation of its President and Financial Controller as a part of its annual budget establishment. This review includes a review of performance and consideration of formal and/or informal gathering of appropriate compensation rates. |
| Form 990, Part VI, Section C, Line 19 | - The reporting organization's governing documents, conflict of interest policy, Form 990 filing, and audited financial statements are available to the public upon request. |
| Form 990, Part VII, Section A, Line 1a | - Craig Flack was employed as a full time pastor at a supported church. Bob Fall was employed as a part-time pastor at a supported church. |
| Form 990, Part XI, Line 9 | - Change in Investment Facilitator Agreements ($122,231); Grants Returned $7,271. |
| Software ID: | 24021167 |
| Software Version: | v1.00 |