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Nonprofit · EIN 27-2313597

CHURCH LOAN FUND INC

Tax-exempt · CLEVELAND, TN 37320

Financials

$2.5M$2.4M2023$3M$3.1M2024$3.1M$3.1M2025
Revenue Expenses · by fiscal year end
Financials of CHURCH LOAN FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$3,072,944$3,069,405$3,539$57,877,507$57,735,349$142,158
December 31, 2024990$3,005,683$3,088,057-$82,374$55,093,244$54,954,625$138,619
December 31, 2023990$2,499,065$2,410,562$88,503$50,365,705$50,144,712$220,993
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$3,066,077
Tax-exempt bond proceeds
$3,066,077
Other revenue
$6,867

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$2,807,108
Management and general (functional)
$262,297

Balance sheet and other

Total assets, start of year
$55,093,244
Total assets, end of year
$57,877,507
Total liabilities, end of year
$57,735,349
Net assets, end of year
$142,158
Net assets without donor restrictions
$142,158
Gross receipts
$3,072,944
Employees
0
Volunteers
0
Year formed
2010
State of legal domicile
TN

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MARELENEY RODRIGUEZBOARD MEMBER
Trustee or director
0.5$0
TRAVIS HENRYCHAIRMAN
Trustee or director, Officer
0.5$0
ANGELA MCPHERSONVICE CHAIRMAN
Trustee or director, Officer
0.5$0
J WAYNE WALSTONBOARD MEMBER
Trustee or director
0.5$0
LYLE SWARTZELBOARD MEMBER
Trustee or director
0.5$0
ARTHUR RHODESPRESIDENT/CEO
Officer
0.5$0
GAYLA ILESVICE PRESIDENT
Officer
0.5$0
990 for the year ended December 31, 2024: 7 people
NameTitleHours / weekCompensation
MARELENEY RODRIGUEZBOARD MEMBER
Trustee or director
0.5$0
TRAVIS HENRYCHAIRMAN
Trustee or director, Officer
0.5$0
ANGELA MCPHERSONVICE CHAIRMAN
Trustee or director, Officer
0.5$0
J WAYNE WALSTONBOARD MEMBER
Trustee or director
0.5$0
LYLE SWARTZELBOARD MEMBER
Trustee or director
0.5$0
ARTHUR RHODESPRESIDENT/CEO
Officer
0.5$0
GAYLA ILESVICE PRESIDENT
Officer
0.5$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
MARELENEY RODRIGUEZBOARD MEMBER
Trustee or director
0.5$0
TRAVIS HENRYCHAIRMAN
Trustee or director, Officer
0.5$0
ANGELA MCPHERSONVICE CHAIRMAN
Trustee or director, Officer
0.5$0
J WAYNE WALSTONBOARD MEMBER
Trustee or director
0.5$0
LYLE SWARTZELBOARD MEMBER
Trustee or director
0.5$0
ARTHUR RHODESPRESIDENT/CEO
Officer
0.5$0
GAYLA ILESVICE PRESIDENT
Officer
0.5$0

Address and contacts

Address (IRS master file)
PO BOX 4608, CLEVELAND, TN 37320-4608
In care of
% GAYLA R ILES
Principal officer (990 for 2025)
ARTHUR RHODES, 4205 NORTH OCOEE STREET, CLEVELAND, TN 37320
Signed the 990
ARTHUR RHODES, PRESIDENT/CEO
Phone
(423) 478-7131
Return prepared by
HENDERSON HUTCHERSON & MCCULLOUGH PLLC

Mission

TO SERVE AS A MANAGER AND ADMINISTRATOR OF CHURCH LOANS AND TO SERVE AS AN ORIGINATOR OF FIRST MORTGAGE CHURCH LOANS TO QUALIFIED CONGREGATIONS WITHIN THE CHURCH OF GOD, AN INTERNATIONAL RELIGIOUS DENOMINATION.

990 for the year ended December 31, 2025

Program accomplishments

  • TO ADMINISTER A LOAN PROGRAM FOR EXISTING AND FUTURE PARTICIPANTS OF THE CHURCH OF GOD MINISTERS' RETIREMENT PLAN AND AFFILIATED ORGANIZATIONS.
    Expenses $2,807,108

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
27-2313597
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization, Type I
Donations deductible (Pub 78)
Supporting organization, 50% limit
Exempt since
2011
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$57,877,507
Income (IRS master file)
$3,072,944

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$3,072,944$3,069,405$57,877,507IRS
990-TDecember 2025–––IRS
990December 2024$3,005,683$3,088,057$55,093,244IRS
990-TDecember 2024–––IRS
990December 2023$2,499,065$2,410,562$50,365,705XML
990-TDecember 2023–––IRS
990December 2022$2,175,299$2,171,425$47,934,877IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2019–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2313597).

Questions about CHURCH LOAN FUND INC

What is the EIN of CHURCH LOAN FUND INC?
The employer identification number (EIN) of CHURCH LOAN FUND INC is 27-2313597.
Is CHURCH LOAN FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
Are donations to CHURCH LOAN FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
Which annual return does CHURCH LOAN FUND INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of CHURCH LOAN FUND INC due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did CHURCH LOAN FUND INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of CHURCH LOAN FUND INC?
The 990 for the year ended December 31, 2025 names ARTHUR RHODES.
Who are the officers and directors of CHURCH LOAN FUND INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does CHURCH LOAN FUND INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $3,072,944, expenses of $3,069,405 and total assets of $57,877,507 at year end.

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