2024-05-02T09:18:57-07:00 2023-12-31 990 2023-01-01 311610743 FOUNDATION OF THE GREAT LAKES CONFERENCE CHURCHES OF GOD GENERAL FOUN 4194259602 700 East Melrose Avenue Findlay OH 45840 Robert Stephenson Financial Controller 4194259602 2024-05-02 Robert Stephenson 999009999 1 1 11 0 AAL2 X 2023 2023-04-26 12:10:37Z William H Reist 700 East Melrose Avenue Findlay OH 45840 7617192 0 X www.foundationglc.org X 1998 OH To provide funds for the various religious purposes of the Great Lakes Conference, Churches of God, General Conference and any affiliates or controlled organization and entities related to Great Lakes Conference, Churches of God, General Conference. 9 6 2 10 0 0 170689 23056 0 0 418977 730694 5 14 589671 753764 344455 403992 0 0 42612 46710 0 0 8475 22639 32479 409706 483181 179965 270583 8990298 9641283 1346480 1510096 7643818 8131187 X Support the various ministries of Great Lakes Conference, Churches of God, General Conference and any affiliated or controlled corporations and entities related to Great Lakes Conference, Churches of God, General Conference. 0 0 100000 100000 0 Grant to Great Lakes Conference Churches of God, Churches of God, General Conference for the purpose of providing financial support of Christian Ministries on the campus of The University of Findlay. 80000 80000 0 Grant to Great Lakes Conference, Churches of God, General Conference for the purpose of providing support for two additional Fellows through the Leadership Fellowship Initiative. 60000 60000 0 Grant to Ridgeway First Church of God for the purpose of replacing three areas of roofing on older church buildings. 163992 163992 0 Sum of additional grants issued in 2023. See schedule O for full listing. 163992 163992 0 403992 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 1 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 0 0 0 1 1 1 1 0 1 0 1 1 1 1 1 1 1 1 0 X Robert E Stephenson 4194259602 700 East Melrose Avenue Findlay OH 45840 X Craig Flack Board Director - Chairperson 0.5 40 X X 0 85801 0 William Reist President 20 0 X 35730 0 0 Robert Fall Board Director 0.5 31 X 0 15200 0 Mark Walls Board Director 0.5 20 X 0 10750 0 Robert Stephenson Financial Controller 5.60 0 X 10078 0 0 Eric Baltzell Board Director 0.5 0 X 0 0 0 Julie Hall Board Director 0.5 0 X 0 0 0 Pamela Jenkins Board Director 0.5 0 X 0 0 0 Dan Kennard Board Director - Treasurer 0.5 0 X X 0 0 0 Sean Martin Board Director - Secretary 0.5 0 X X 0 0 0 Roger Rehm Board Director 0.5 0 X 0 0 0 45808 111751 0 0 0 0 0 0 0 0 0 150 0 22906 0 23056 0 186673 186673 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7407449 0 6863428 0 544021 0 544021 544021 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 14 14 0 0 14 753764 730708 0 0 398992 398992 0 0 5000 5000 0 0 45807 0 40448 5359 0 0 0 0 0 0 0 0 0 0 0 0 132 0 115 17 771 0 771 0 0 0 0 0 0 0 0 0 5300 0 5300 0 0 0 0 0 0 0 7722 0 7722 0 0 0 0 0 3035 0 0 3035 1773 0 1773 0 5581 0 5581 0 0 0 0 0 6233 0 6233 0 223 0 223 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 209 0 209 0 1858 0 1858 0 545 0 481 64 483181 403992 70714 8475 0 0 196721 398389 0 0 0 0 0 0 0 0 0 0 0 0 69 64 3173 2147 1235 1026 8776103 9217003 0 0 0 0 0 0 16170 24801 8990298 9641283 1089 1150 326765 391167 0 0 0 0 1008941 1113540 0 0 0 0 0 0 9685 4239 1346480 1510096 X 7401166 7881698 242652 249489 7643818 8131187 8990298 9641283 X 270583 310849 0 0 0 -94063 X 0 1 X 0 0 X X 41 Great Lakes Conference Churches of God General Conference 341176574 1 1 308266 0 Arthur Center Church of God 900548511 1 0 0 0 Aukerman Church of God 341267215 1 0 0 0 Big Prairie Community Church 510618460 1 0 0 0 Celina First Church of God 346599964 1 0 0 0 College First Church of God 344431294 1 0 10000 0 Connections Church 311564546 1 0 4000 0 Eagle Church of God 382227049 1 0 0 0 Grace Fellowship 341868178 1 0 0 0 Hopewell Church of God 341219359 1 0 0 0 Kingdom Community Christian Ministries 270757674 1 0 2500 0 Madison Church of God 341600751 1 0 0 0 Mendon First Church of God 341353636 1 0 528 0 Mt Carmel Church of God 341058639 1 0 0 0 Mt Tabor Church of God 341329655 1 0 0 0 New Creations Church of God 341438228 1 0 0 0 New Haven Church of God 392053023 1 0 0 0 Ney Church of God 341407504 1 0 1083 0 Ohio City Community Church of God 341404022 1 0 0 0 Olive Branch Church of God 346543763 1 0 0 0 Ottawa River Church of God 341206216 1 0 0 0 Overflow Ministries of Tiffin 842713796 1 0 0 0 Pathway Community Church of God 341201501 1 0 0 0 Pine River Church of God 382744620 1 0 0 0 Ridgeway First Church of God 341263914 1 0 62157 0 Rising Sun First Church of God 340948399 1 0 6917 0 Salem Church of God 311082532 1 0 0 0 Seville Community Church of God 382113089 1 0 0 0 Sugar Ridge Church of God 341424696 1 0 0 0 Tekonsha Church of God 680578425 1 0 0 0 The Catalyst Community Church 341962658 1 0 0 0 The Reflection Ministries 474203261 1 0 0 0 Union Chapel Church of God 341409137 1 0 0 0 Vanlue Community Church 462294428 1 0 0 0 WE Church Word Encounter Church 831708395 1 0 0 0 Wharton First Church of God 341413371 1 0 10400 0 Wonder Ministries 383785924 1 0 0 0 Wooster First Church of God 341363889 1 0 5000 0 Word of Faith Ministries 562673475 1 0 0 0 World Wide Living Word Ministries 262873818 1 0 5000 0 Zion Church of God 341416451 1 0 0 0 41 415851 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 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 or controlled organizations 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 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 7643818 23056 933233 389731 5733 73456 8131187 9059803 170689 -1186838 334585 5733 59518 7643818 8004872 87438 1227830 201661 5733 52943 9059803 7304322 91059 928923 264962 5378 49092 8004872 5861227 48273 1316976 256480 -383005 48679 7304322 0.976 0.024 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3173 2147 1026 0 0 0 0 1026 0 Operating Lease Liability 4239 4239 962828 310849 0 14261 -108324 216786 746042 7722 0 7722 753764 475459 0 0 0 0 0 475459 7722 0 7722 483181 Schedule D, Part IV, Line 2b Investment facilitator agreements with subordinated organizations. Schedule D, Part V, Line 4 Generate income and growth for supporting the ministries of the Great Lakes Conference, Churches of God, General Conference and its member churches, affiliates and controlled organizations. Schedule D, Part XI, Line 2d Change in investment facilitator agreements. 1 Great Lakes Conference Churches of God General Conference 700 East Melrose Avenue PO Box 1132 Findlay OH 45839 341176574 501(c)(3) 308266 0 See Form 990 Schedule I, Part IV. Ridgeway First Church of God 1380 Park Avenue East Mansfield OH 44905 341263914 501(c)(3) 62157 0 See Form 990 Schedule I, Part IV. College First Church of God 1100 North Main Street Findlay OH 45840 344431294 501(c)(3) 10000 0 See Form 990 Schedule I, Part IV. Wharton First Church of God 108 Cass Street PO Box 247 Wharton OH 43359 341413371 501(c)(3) 10400 0 See Form 990 Schedule I, Part IV. Risingsun First Church of God 326 Main Street PO Box 7 Risingsun OH 43457 340948399 501(c)(3) 6917 0 See Form 990 Schedule I, Part IV. 5 0 Schedule I, Part I, Line 2 Signed grant agreements between The Foundation of the Great Lakes Conference, Churches of God, General Conference (reporting organization) and the grant recipient (supported organization) requires the recipient to provide periodic written reports that include an update on the program/activity being funded by the grant, copies of expenses and financial statements, pictures when appropriate, etc. The Foundation reserves the right to make site visits and/or use third party contacts for verification of proper use of grant funds. Agreements require recipients to use the grants for the agreed upon purpose. Unused grant funds must be returned and The Foundation reserves the right to terminate the grant if the recipient has misused or misappropriated how the grant was to be used. Schedule I, Part II, Line 1 Grants to Great Lakes Conference, Churches of God, General Conference include: $100,000 for providing financial support of Christian Ministries on the campus of The University of Findlay, $80,000 for support of three additional Fellows in Leadership Fellowship Initiative, $25,000 for coach training and the coaching of pastors and churches, $19,000 for remodeling a facility at the Great Lakes Conference's church camp, $18,000 for continuing education expenses of Great Lakes Conference pastors, $13,000 for Great Lakes Conference pastoral sabbatical expenses, $11,655 for funding campus ministries at The University of Findlay, $11,000 for training to oversee Great Lakes Conference pastors, $10,000 for pastoral care of Great Lakes Conference pastors, $5,101 from an endowment for distribution to Great Lakes Conference pastors and widows, $5,000 for support of an internship with University of Findlay Campus Ministries for leadership development, $4,000 to assist Great Lakes Conference pastors to self-publish teaching materials, $3,510 for expenses of Great Lakes Conference family camp, and $3,000 for expenses of a Great Lakes Conference men's conference. Grants to Ridgeway First Church of God include: $60,000 for partial roof replacement of church and $2,157 for book bags used in a community outreach program. Grants to Wharton First Church of God include: $5,000 for back to school supplies as part of a community event, $5,000 for funding an staff person to assist University of Findlay campus ministries and to lead the local church youth, and a $400 endowment distribution. Grants to College First Church of God include: $5,000 for solar panels to be used in Haiti and $5,000 for support of international students needs at University of Findlay. Grants to Risingsun First Church of God include: $5,000 for food pantry expenses and $1,917 for sponsorship of children to attend summer church camp. Form 990, Part III, Line 4d Grants to Great Lakes Conference, Churches of God, General Conference include: $25,000 for the training of coaches and to provide coaching for member churches and pastors, $19,000 for repurposing the use of a garage at a church camp, $18,000 for providing continuing education for pastors, $13,000 for sabbatical expenses of Great Lakes Conference pastors, $11,000 for training to provide oversight of Great Lakes Conference pastors, $10,000 for providing pastoral care to Great Lakes Conference pastors, $10,000 to provide tuition support for Great Lakes Conference students to attend Winebrenner Theological Seminary, $5,101 from endowment to provide for Great Lakes Conference pastors and widows, for $5,000 for intentional leadership development by providing for an internship with University of Findlay campus ministries, $4,000 to assist Great Lakes Conference pastors "self publish" teaching materials, $3,510 for expenses of a family church camp experience, $3,000 to sponsor a Great Lakes Conference men's conference, $1,655 for proving church camp leadership training. Grants to Wharton First Church of God include: for $5,000 for back to school supplies for a community outreach, $5,000 for supporting a staff person to work with campus ministries at The University of Findlay and to lead the church's youth group, and $400 distribution from an endowment. Grants to College First Church of God include: $5,000 for solar panels for use in Pierre Payen, Haiti, $5,000 to support ministry to international students of The University of Findlay. Grants to Rising Sun First Church of God include: $5,000 for the construction of a community food pantry box, $1,917 for providing church camp scholarships to community children. Grant to Wooster First Church of God: $5,000 for upgrading playground equipment and sponsoring a community movie night. Grant to World Wide Living Word Ministries: $5,000 for providing a back to school event for the community. Grant to Connections Church: $4,000 to provide funds for a mission trip to Alaska. Grant to Kingdom Community Christian Ministries: $2,500 to sponsor a grief support program and provide hygiene kits for community children. Grant to Ridgeway First Church of God: $2,157 for school book bags as a community outreach. Grant to Ney Church of God: $1,083 for updating of audio visual equipment. Grant to Mendon First Church of God: $528 for purchasing school supplies. Net present value adjustments to grants payable of ($11,859). 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 Fall - 303 E. End Street, Alma, MI 48801; Craig Flack - 405 Magnolia Street, Celina, OH 45822; Julie 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 AppleCreek Rd., Smithville, OH 44691; Mark Walls - 19443 Road U, Fort Jennings, OH 45844. 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. Robert Fall was employed as a part time pastor at a supported church. Mark Walls was employed as a part time pastor at a supported church. Form 990, Part XI, Line 9 Change in Investment Facilitator Agreements ($108,324); Grants Returned $14,261. Great Lakes Conference Churches of God General Conference PO Box 1132 Findlay OH 45839 341176574 Church HQ/Admin. OH 501(c)(3) 1 N/A 0 Arthur Center Church of God PO Box 28 Clare MI 48617 900548511 Church MI 501(c)(3) 1 N/A 0 Aukerman Church of God 12292 Franchester Road West Salem OH 44287 341267215 Church OH 501(c)(3) 1 N/A 0 Big Prairie Community Church PO Box 62 Big Prairie OH 44611 510618460 Church OH 501(c)(3) 1 N/A 0 Celina First Church of God 850 Fairground Road Celina OH 45822 346599964 Church OH 501(c)(3) 1 N/A 0 College First Church of Dod 1100 North Main Street Findlay OH 45840 344431294 Church OH 501(c)(3) 1 N/A 0 Connections Church 700 Rockwell Avenue Findlay OH 45840 311564546 Church OH 501(c)(3) 1 N/A 0 Eagle Church of God 7087 Dover Road Clare MI 48617 382227049 Church MI 501(c)(3) 1 N/A 0 Grace Fellowship 2150 TR 585 Loudonville OH 45842 341868178 Church OH 501(c)(3) 1 N/A 0 Hopewell Church of God 3542 W CR 48 Tiffin OH 44883 341219359 Church OH 501(c)(3) 1 N/A 0 Kingdom Community Christian Ministries 5136 Saint Aubin Drive Toledo OH 43615 270757674 Church OH 501(c)(3) 1 N/A 0 Madison Church of God 12613 US 20 Pioneer OH 43554 341600751 Church OH 501(c)(3) 1 N/A 0 Mendon First Church of God PO Box 62 Mendon OH 45862 341353636 Church OH 501(c)(3) 1 N/A 0 Mt Carmel Church of God 4025 Miller Road Celina OH 45822 341058639 Church OH 501(c)(3) 1 N/A 0 Mt Tabor Church of God 9744 US 127 N Celina OH 45822 341329655 Church OH 501(c)(3) 1 N/A 0 New Creations Church of God PO Box 837 Rawson OH 45891 341438228 Church OH 501(c)(3) 1 N/A 0 New Haven Church of God 11728 West Olive Road Riverdale MI 48877 392053023 Church MI 501(c)(3) 1 N/A 0 Ney Church of God 03413 State Route 15 PO Box 69 Ney OH 43549 341407504 Church OH 501(c)(3) 1 N/A 0 Ohio City Community Church of God 204 East Carmean Street PO Box 186 Ohio City OH 45874 341404022 Church OH 501(c)(3) 1 N/A 0 Olive Branch Church of God 18275 Rhodes Mill Road Rockford OH 45882 346543763 Church OH 501(c)(3) 1 N/A 0 Ottawa River Church of God 19443 Road U Fort Jennings OH 45844 341206216 Church OH 501(c)(3) 1 N/A 0 Overflow Ministries of Tiffin 126 South Washington Street Tiffin OH 44883 842713796 Church OH 501(c)(3) 1 N/A 0 Pathway Community Church 2160 Eastbrook Drive Toledo OH 43613 341201501 Church OH 501(c)(3) 1 N/A 0 Pine River Church of God PO Box 326 Vestaburg MI 48891 382744620 Church MI 501(c)(3) 1 N/A 0 Ridgeway First Church of God 1380 Park Avenue East Mansfield OH 44905 341263914 Church OH 501(c)(3) 1 N/A 0 Risingsun Church of God 326 Main Street PO Box 7 Risingsun OH 43457 340948399 Church OH 501(c)(3) 1 N/A 0 Salem Church of God 5754 DeCliff / Big Island Road Marion OH 43302 311082532 Church OH 501(c)(3) 1 N/A 0 Seville Community Church of God 8360 West Monroe Road M-46 Elwell MI 48832 382113089 Church MI 501(c)(3) 1 N/A 0 Sugar Ridge Church of God PO Box 328 Convoy OH 45832 341424696 Church OH 501(c)(3) 1 N/A 0 Word of Faith Ministries 2911 Stickney Avenue Toledo OH 43608 562673475 Church OH 501(c)(3) 1 N/A 0 Tekonsha Church of God 985 Old US 27 PO Box 179 Tekonsha MI 49092 680578425 Church MI 501(c)(3) 1 N/A 0 The Catalyst Community Church 620 Lynn Street Suite B Findlay OH 45840 341962658 Church OH 501(c)(3) 1 N/A 0 The Reflection Ministries PO Box 537 Bettsville OH 44815 474203261 Church OH 501(c)(3) 1 N/A 0 Union Chapel Church of God 17983 CR A Bryan OH 43506 341409137 Church OH 501(c)(3) 1 N/A 0 Vanlue Community Church 101 Main Street PO Box 22 Vanlue OH 45890 462294428 Church OH 501(c)(3) 1 N/A 0 WE Church 4900 Hurlbut PO Box 13436 Detroit MI 48213 831708395 Church MI 501(c)(3) 1 N/A 0 Wharton First Church of God 108 Cass Street PO Box 247 Wharton OH 43359 341413371 Church OH 501(c)(3) 1 N/A 0 Wonder Ministries 7001 Angola Road Holland OH 43528 383785924 Church OH 501(c)(3) 1 N/A 0 Wooster First Church of God 1953 Akron Road Wooster OH 44691 341363889 Church OH 501(c)(3) 1 N/A 0 World Wide Living Word Ministries 2030 Putnam Street Toledo OH 43620 262873818 Church OH 501(c)(3) 1 N/A 0 Zion Church of God B 975 SR 109 Hamler OH 43524 341416451 Church OH 501(c)(3) 1 N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0