2025-04-07T12:36:14-07:00 2024-12-31 990 2024-01-01 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 2025-04-07 1 2024 2025-03-06 01:10:19Z Darwin Dunten 700 East Melrose Avenue Findlay OH 45840 2919786 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 7 2 10 0 0 23056 49826 0 0 730694 525775 14 6 753764 575607 403992 355039 0 0 46710 52878 0 0 7676 32479 73582 483181 481499 270583 94108 9641283 10744117 1510096 1960235 8131187 8783882 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 48000 48000 0 Grant to Sugar Ridge Church of God for the purpose of upgrading facilities to live stream services and provide outdoor signage. 47000 47000 0 Grant to Great Lakes Conference, Churches of God, General Conference for the purpose of remodeling a garage at their church camp. 24000 24000 0 Grant to Great Lakes Conference, Churches of God, General Conference for the purpose of paying travel expenses of Great Lakes Conference pastors teaching on foreign mission fields. 236039 236039 0 Sum of additional grants issued in 2024. See schedule O for full listing. 236039 236039 0 355039 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 0 0 0 1 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 7 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 94381 0 William Reist President 20 0 X 37029 0 0 Robert Fall Board Director 0.5 31 X 0 19999 0 Robert Stephenson Financial Controller 8.93 0 X 14608 0 0 Eric Baltzell Board Director 0.5 0 X 0 0 0 Jerry Cooke 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 0 0 0 Sean Martin Board Director - Secretary 0.5 0 X 0 0 0 Roger Rehm Board Director 0.5 0 X 0 0 0 51637 114380 0 0 0 0 0 0 0 0 0 25500 0 24326 0 49826 0 255780 255780 0 0 0 0 0 0 0 0 0 0 0 0 2614174 0 2344179 0 269995 0 269995 269995 0 0 0 6 6 0 0 6 575607 525781 0 0 346039 346039 0 0 9000 9000 0 0 51637 0 46083 5554 0 0 0 0 0 0 0 0 0 0 0 0 124 0 109 15 1117 0 1117 0 0 0 0 0 0 0 0 0 5450 0 5450 0 0 0 0 0 51386 0 51386 0 0 0 0 0 2040 0 0 2040 1756 0 1756 0 4214 0 4214 0 0 0 0 0 6233 0 6233 0 79 0 79 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 208 0 208 0 1858 0 1858 0 358 0 291 67 481499 355039 118784 7676 0 0 398389 218216 0 0 0 0 0 0 0 0 0 0 0 0 64 60 3173 2355 1026 818 9217003 10486989 0 0 0 0 0 0 24801 38034 9641283 10744117 1150 2480 391167 494339 0 0 0 0 1113540 1453731 0 0 0 0 0 4239 9685 1510096 1960235 X 7881698 8470845 249489 313037 8131187 8783882 9641283 10744117 X 94108 673547 0 0 0 -114960 X 0 1 X 0 0 X X 38 Great Lakes Conference Churches of God General Conference 341176574 1 1 197598 0 Arthur Center Church of God 900548511 1 0 0 0 Aukerman Church of God 341267215 1 0 0 0 Celina First Church of God 346599964 1 0 0 0 College First Church of God 344431294 1 0 15000 0 Eagle Church of God 382227049 1 0 0 0 Grace Fellowship 341868178 1 0 0 0 Hopewell Church of God 341219359 1 0 15000 0 Kingdom Community Christian Ministries 270757674 1 0 3000 0 Madison Church of God 341600751 1 0 0 0 Mendon First Church of God 341353636 1 0 1500 0 Mt Carmel Church of God 341058639 1 0 0 0 Mt Tabor Church of God 341329655 1 0 15500 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 0 0 Ohio City Community Church of God 341404022 1 0 0 0 Olive Branch Church of God 346543763 1 0 20525 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 2500 0 Ridgeway First Church of God 341263914 1 0 8000 0 Risingsun First Church of God 340948399 1 0 3083 0 Salem Church of God 311082532 1 0 0 0 Seville Community Church of God 382113089 1 0 2500 0 Sugar Ridge Church of God 341424696 1 0 48000 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 5000 0 Union Chapel Church of God 341409137 1 0 4000 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 5550 0 Wonder Ministries 383785924 1 0 0 0 Wooster First Church of God 341363889 1 0 0 0 Word of Faith Ministries 562673475 1 0 0 0 World Wide Living Word Ministries 262873818 1 0 0 0 Zion Church of God 341416451 1 0 0 0 38 346756 0 0 1 0 0 1 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 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 196145 45925 27396 7981 438 1354 259693 177347 4978 20766 5501 116 1329 196145 54786 124511 -1085 327 48 490 177347 0 50000 5296 261 38 211 54786 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3173 2355 818 0 0 0 0 818 0 Operating Lease Liability 9685 9685 1082808 673547 0 7271 -122231 558587 524221 51386 0 51386 575607 430113 0 0 0 0 0 430113 51386 0 51386 481499 Schedule D, Part IV, Line 2b - Investment facilitator agreements with supported organizations. Schedule D, Part V, Line 4 Bengali Education Endowment - scholarships for students enrolled in nurses training, trade school, or other approved professional schools in Bangladesh or India. Jebbett Leadership Endowment - support of pastoral and church leadership training. UF Campus Ministry Endowment - support of credentialed staff of The University of Findlay serving in campus ministry efforts. Larry G. White Endowment - support of Great Lakes Conference, Churches of God, General Conference clergy families at Christmas time. Wharton Fund Endowment - support of Wharton First Church of God and annual contribution to the reporting supporting organization. Schedule D, Part XI, Line 2d - Change in investment facilitator agreements. South Asia Grant of $9,000 to Great Lakes Conference, Churches of God, General Conference for updating buildings at trade school in Bangladesh. 9000 9000 3 0 0 0 0 0 0 0 1 Great Lakes Conference Churches of God General Conference 700 E Melrose Avenue PO Box 1132 Findlay OH 45839 341176574 501(c)(3) 186526 0 See Form 990 Schedule I, Part IV. Sugar Ridge Church of God PO Box 328 Convoy OH 45832 341424696 501(c)(3) 48000 0 See Form 990 Schedule I, Part IV. Olive Branch Church of God 18275 Rhodes Mill Road Rockford OH 45882 346543763 501(c)(3) 20525 0 See Form 990 Schedule I, Part IV. Mount Tabor Church of God 9744 US 127N Celina OH 45822 341329655 501(c)(3) 15500 0 See Form 990 Schedule I, Part IV. College First Church of God 1100 North Main Street Findlay OH 45840 344431294 501(c)(3) 15000 0 See Form 990 Schedule I, Part IV. Hopewell Church of God 3542 W CR 48 Tiffin OH 44883 341219359 501(c)(3) 15000 0 See Form 990 Schedule I, Part IV. Ridgeway First Church of God 1380 Park Avenue East Mansfield OH 44905 341263914 501(c)(3) 8000 0 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) 5550 0 See Form 990 Schedule I, Part IV. 8 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: $47,000 for repurposing a garage on church camp property; $24,000 for travel and supply expenses of educators to Bangladesh & India; $20,000 for scholarships for pastors earning doctoral degrees; $20,000 for hurricane disaster relief; $20,000 contribution to Bengali Education Fund endowment; $18,000 for expansion of LIFT program (scholarships for high school and college ministry program); $14,000 for underwriting of Pastor's Day training session at Great Lakes Conference annual business sessions; $11,813 for sponsorship of The Well on the campus of The University of Findlay held by UF Campus Ministries; $7,213 an endowment distribution for Great Lakes Conference pastors and widows; $4,500 for a trailer to use for storing and transporting sound equipment. $48,000 grant to Sugar Ridge Church of God for updating technology and facilities. $15,500 grant to Mount Tabor Church of God for installation of handicapped accessible doors and the conducting of a seminar on church safety. $15,000 grant to College First Church of God for addressing needs of Haitian immigrants. $15,000 grant to Hopewell Church of God for replacement of outdoor signage. $5,000 grant to Ridgeway First Church of God for support of food bank and clothes closet. $3,000 grant to Ridgeway First Church of God for purchasing school supplies for community outreach. $5,000 grant to Wharton First Church of God for purchasing school supplies for community outreach. $550 endowment distribution for ministries at Wharton First Church of God. 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. 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 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 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 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