| (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 | |||||
|
Total |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | 1,478,560 | 1,450,612 | 2,346,955 | 3,712,907 | 1,223,191 | 10,212,225 |
| 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 | 247,263 | 296,308 | 291,550 | 849,967 | 271,820 | 1,956,908 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 3,346 | 12,702 | 22,220 | 595,155 | 203,866 | 837,289 |
| 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 | 1,729,169 | 1,759,622 | 2,660,725 | 5,158,029 | 1,698,877 | 13,006,422 |
| 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.. | 0 | 0 | 0 | 0 | 0 | 0 |
| 8 | Public support. (Subtract line 7c from line 6.) | 13,006,422 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6 | 1,729,169 | 1,759,622 | 2,660,725 | 5,158,029 | 1,698,877 | 13,006,422 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | 80 | 705 | 3,763 | 16,424 | 411 | 21,383 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | ||||||
| c | Add lines 10a and 10b | 80 | 705 | 3,763 | 16,424 | 411 | 21,383 |
| 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.).. | 1,729,249 | 1,760,327 | 2,664,488 | 5,174,453 | 1,699,288 | 13,027,805 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 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) |
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| 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): |
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| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Members or stockholder classes and rights Part VI line 6 | (1) Amendment of the articles of incorporation or bylaws of the corporation (2) Adherence to the principles, practices and tenets of faith of the Assemblies Of God; (3) Removal of directors in accordance with Article III, Section 4: (4) Approval to hire or dismiss an executive director; and (5) Approval of mergers and dissolutions. |
| Member election for additional members Part VI line 7a | The organizations members annually appoint one director to the governing body for a one year term and have the power to remove a director if deemed necessary. |
| Governing body decisions Part VI line 7b | The organizations members are those individuals constituting the Board of Presbyters of the Wisconsin Nortyhern Michigan District Council of the Assemblies of God, rights of members are as follows: (A) Members shall have no responsibilities and voting rights on any matters except as specifically set forth herein. (B) Any voting rights specified herein shall be exercised only by the members acting as a whole, and not by classes, and by a two-third (2/3) majority of the corporationss voting members, except as otherwise specifically provided. Each member shall be entitled to one vote on any matter submitted to a vote of the members. (C) The only matters as to which the members shall have any voting rights are as follows: The organizations members approve amendents to the organizaning or governing documents, hiring or dismissal of the executive director, removal of directors, mergers and consolidations. The organizations membersapprove amendents to the organizing or governing documents, hiring or dismissal of the executive director, removal of dorectors, mergers and consolidations. |
| Form 990 governing body review Part VI line 11 | The prepared Form 990 is reviewed by the organozations executive director and accountant. It is then presented to the members of the governing body for approval before the return is filed with the IRS. |
| Conflict of interest policy compliance Part VI line 12c | No member of City On A Hills governing board of the top management official may participate in any discussion or vote on any matter in which he or she has a potential conflict of interest due to a material economic involvement regarding the matter being discusses, whether personally, as a family member, or as a representative of another organization. When such a situation presents itself, the individual must announce the potential conflict, disquality himself or herself, and be excused from the meeting until discussion on the matter involved is over. The chair is expected to make inquiry if such conflict appears to exist, such as in the areas of employment, partnerships, or contracts and the person has not made it known. (contd) (contd) The minutes of the meeting reflect the action taken to identify and address the potential conflict of interest. To communicate and enforce this policy, potential directors are required to sign a conflict of interest statement before they stand for election. Continuing directors and the top management official are required to sign a statement each year of their service. In this statement, the directors and the top management official identify organizations in which they are currently hold governance or staff positions and attest to the fact that they have not engaged in any transaction or activity that resulted in personal benefit. The conflict of interest policy is reviewed at least annually during the orientation and the evaluation of the members of the governing board. |
| CEO executive director top management comp Part VI line 15a | The compensation of the top management official is annually reviewed and approved by the members of the governing body. The compensation package, including base salary, benefits, and any bonuses, is determined by the compensation committee, which is comprised of independent directors who do not have any personal interest in the compensation arrangement. Each time the compensation package changes materially, the committee obtains comparability data for the postion. The data may be based on industry surveys, the compensation of persons holding similar positions at similar organizations as reported on the Form 990 of these organizations, expert compensation studies, or other comparable data. |
| Other officer or key employee compensation Part VI line 15b | The compensation of other officers and key employees of the organization is reviewed annualy and is approved by the governing body. The compensation package, including base salary, benefits and any bonuses, is determined by the compensation committee, which is comprised of independent directors who do not have any personal interest in the compensation arrangement. |
| Governing documents etc available to public Part VI line 19 | The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Th organizations website also provides information about how to make a request for this information. |
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