2024-08-02T11:15:34-07:00 2023-12-31 842041091 Ann R Craven CPA PLLC 1100 Revolution Mill Dr Studio 2 Greensboro NC 27405 990 2023-01-01 362298423 Advent Christian General Conference of America ADVE 7045456161 PO Box 690848 Charlotte NC 28227 Dawn Rutan Finance Director 2024-08-02 true true Ann R Craven CPA P00071222 3366320060 X 2023 2024-08-08 14:25:15Z Steve D Lawson 3841877 false 1428 X www.acgc.us X 1958 NC Advent Christian General Conference provides services and resources that contribute to the health, growth and multiplication of the Christian Church and its leaders. 15 15 11 20 0 1596615 1674928 40016 32558 210570 397176 283966 337786 2131167 2442448 260189 228312 0 608060 672735 0 13269 1539243 1474871 2407492 2375918 -276325 66530 14430090 15516547 8781481 9126108 5648609 6390439 X Advent Christian General Conference provides services and resources that contribute to the health, growth and multiplication of the Christian Church and its leaders. false false 496116 228313 International Missions is working to establish reproducing churches among the unreaced people groups of the world. We are continuing to expand our work with the Hadzabe people of Tanzania, as well as ongoing outreach in about 30 countries around the world. 472176 Pension Program - We administer a Church Pension Plan for our member churches. Ministers may withdraw funds or receive monthly annuity payments in accordance with IRS and Pension Plan guidelines. 342634 United Ministries Program - A portion of donations from churches are distributed to each of our five regional offices for the purpose of outreach and church planting within their region 566653 32558 1877579 true true false false false false false false false true true false false false true false true false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false true 62 0 true 11 true false true OC false false false false false 0 false false false false false false false X 15 15 false false false false true true true true true false false true true true true true true false false false X X Dawn Rutan 7045456161 PO Box 690848 Charlotte NC 28227 Steve Lawson Executive Dir. 40.00 0.00 X 78191 0 27050 Dawn Rutan Treasurer 40.00 0.00 X 70021 0 16030 John Gallagher President 0.00 0.00 X 0 0 0 Thomas Loghry Secretary 0.00 0.00 X 0 0 0 Travis Hutcheson Appalachian Vice President 0.00 0.00 X 0 0 0 Raymond Bezanson Central Vice President 0.00 0.00 X 0 0 0 George Karl Eastern Vice President 0.00 0.00 X 0 0 0 Paul Dean Southern Vice President 0.00 0.00 X 0 0 0 Dave Crimi Western Vice President 0.00 0.00 X 0 0 0 Deborah Reed Eastern Regional Rep 0.00 0.00 X 0 0 0 Joshua Cheney Member at Large 0.00 0.00 X 0 0 0 Steve Epting Member at Large 0.00 0.00 X 0 0 0 Schad Russell Western Regional Rep 0.00 0.00 X 0 0 0 Clarence Nicely Appalachian Regional Rep 0.00 0.00 X 0 0 0 Johnson Raju Member at Large 0.00 0.00 X 0 0 0 Penny Batten Southern Regional Rep 0.00 0.00 X 0 0 0 Kathy Woolfington Central Regional Rep 0.00 0.00 X 0 0 0 148212 43080 0 false false false 0 1674928 10294 1674928 MTI Student Payments 611699 15895 15895 Subscriptions 900099 16663 16663 32558 411932 411932 0 0 0 1337719 1352475 -14756 -14756 -14756 0 0 77914 46954 30960 30960 Convention registrations 900099 41199 41199 Pension administrative fee 900099 16000 16000 Pension deposits 900099 249627 249627 306826 2442448 767520 0 0 228312 228312 0 191292 191292 0 389775 352156 37619 6150 6150 49450 49450 36068 21852 14216 16000 16000 0 21085 21085 0 0 55335 55335 124654 111725 12929 91918 44204 34445 13269 0 13434 6250 7184 0 27096 27096 62007 47083 14924 0 54439 54439 0 422626 343658 78968 10323 10323 9377 9377 Pension Distributions 472176 472176 Missions Program 94316 94316 All Other Expenses 85 85 Allocation of Indirect Expense 0 45808 -45808 0 2375918 1877579 485070 13269 358227 404139 1871973 1178524 0 3879 5987 0 0 0 20546 15452 3830 12487 727123 473837 249440 253286 11887754 13608385 0 0 0 34441 38287 14430090 15516547 41183 47009 8740298 9079099 8781481 9126108 X 3238811 3937119 2409798 2453320 5648609 6390439 14430090 15516547 X 66530 1011790 -336490 X false true X true false X 1494626 1598634 1672533 1596615 1674928 8037336 0 0 1494626 1598634 1672533 1596615 1674928 8037336 0 8037336 865643 2307935 -277847 153723 356596 3406050 0 340978 445886 361154 323982 370344 1842344 13285730 157882 0.60500 0.59260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3128291 139036 91580 355 197637 14228 3146687 3383060 67984 -134419 305 175940 12089 3128291 4650675 99981 -1132830 214841 19925 3383060 3560099 54151 1195741 141938 17378 4650675 3140200 60443 560902 7334 179209 14903 3560099 0.22600 0.01200 0.76200 false false false 216954 216954 403434 384492 18942 91735 74345 17390 15000 15000 253286 Operating leases 38287 Pass-thru liabilities 6429 Pension annuity vested amounts 739159 Pension vested benefits 8293522 Subscriptions due 1702 9079099 3413658 1011790 1011790 2401868 55335 -14755 40580 2442448 2320583 2320583 55335 55335 2375918 true East Asia/Pacific 6 3 Program Services Orphanage/School/Church 109528 South Asia 3 1 Program Services Orphanage/School/Church 66932 Sub-Saharan Africa 7 0 Program Services Church/Famine/ Training 38929 North America 1 1 Program Services Church/Hunger 12924 17 5 17 5 228313 228313 East Asia/Pacif Church School 10704 Wire East Asia/Pacif College Admin 56449 Wire East Asia/Pacif Orphans School 27464 Wire East Asia/Pacif School Feeding 8075 Wire North America Church Admin 12924 Wire South Asia Conference Admin 62114 Wire Sub Saharan Afr School Feeding 23750 Wire Sub-Saharan Afr Orphans Hunger 5060 Wire 8 false false false false false false Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US Part 1, Line 2 - Area directors for each region are in contact with field leaders and collect reports of funds received and disbursed and receipts for purchases where available. Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: United Ministries Program - A portion of donations from churches are distributed to each of our five regional offices for the purpose of outreach and church planting within their region OTHER PROGRAM SERVICES 5: Pension Program - We administer a Church Pension Plan for our member churches. Ministers may withdraw funds or receive monthly annuity payments in accordance with IRS and Pension Plan guidelines. OTHER PROGRAM SERVICES 6: Convention Program - We held our triennial delegate body convention at Ridgecrest Conference Center for the purpose of conducting the business of the corporation as well as encouragement and training of pastors and church leaders. OTHER PROGRAM SERVICES 7: Communications Program - The Communications office provides printed and electronic materials, including Sunday school curriculum for our churches, pastors and other leaders. OTHER PROGRAM SERVICES 8: Women's Ministries Program - This office aids momen's groups in our churches by providing Bible study materials and helping to connect the women with missions and service opportunities worldwide. OTHER PROGRAM SERVICES 9: Church Health Program - We aid churches that are seeking to improve their ministry through coaching and using the Natural Church Development evaluation tool. Form 990, Part VI, Section A, Line 6 Churches, conferences, regions and associate members are entitled to delegate representation at triennial conventions. Form 990, Part VI, Section A, Line 7a Delegate body elects president, secretary and members-at-large and regional representatives. Form 990, Part VI, Section A, Line 7b Delegate body votes on budget during triennial year and must approve any changes in Bylaws, Articles of Incorporation, Statement of Faith, and Declaration of Principles. Form 990, Part VI, Section B, Line 11b Form 990 is provided to Executive Council members just prior to filing by our auditor. Form 990, Part VI, Section B, Line 12c Conflict of Interest policy is circulated to Executive Council and staff for February meeting and all are required to sign and disclose any perceived conflicts. Forms are reviewed by sub-committee of the Executive Council. Form 990, Part VI, Section C, Line 19 Documents available by mail or e-mail upon request. Bylaws are available on website. Audit and Form 990 available through ECFA.org. Form 990, Part XI, Line 9 Due to variance between book value and actuarial value of = -$0 Form 990, Part XI, Line 9 future pension annuity payments = -$0 Form 990, Part XI, Line 9 Net Transfers from pension-related funds = -$336490 Form 990, Part X, Line 15 Operating lease asset and liability of $38,287 have been recorded as of December 31,2023 in accordance with ASC842. Form 990, Part XI, Line 9 Net transfers between funds of pension-related to variance between book value and actuarial value of future pension annuity payents. Actuarial study is updated every three years. Part VI Line 11b Form 990 is provided to Executive Council members upon filing by our auditor. Part VI Line 12c Conflict of interest policy is circulated to Executive Council and staff for February meeting, and all are required to sign and disclose any perceived conflicts. Forms are reviewed by the subcommittee of the executive Council. Part VI Line 15 a & b Executive council reviews contract of executive director annually and approves annual salaries/wages budget allocation for all staff. Part VI Line 19 Documents available by mail or email upon request. Bylaws available on website. Audit and Form 990 are available through ECFA.org. Part VI Line 6 Churches, conferences, regions and associate members are entitled to delegate representation at triennial conventions. Part VI Line 7a Delegate body elects president, secretarykk, members-at-large and regional representatives. Part VI Line 7b Delegate body votes on budget during triennial yerand must approve e=any changes in Bylaws, Articles of incorporation, Sttement of Faith and Declartion of Principles.