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Nonprofit · EIN 55-0436164

GENERAL COUNCIL OF THE ASSEMBLIES OF GOD

Also known as POTOMAC PARK CAMP GROUNDS INC FALLI

Tax-exempt · GAINESVILLE, VA 20156

Financials

$1.4M$1.5M2023$1.7M$1.7M2024$1.8M$1.8M2025
Revenue Expenses · by fiscal year end
Financials of GENERAL COUNCIL OF THE ASSEMBLIES OF GOD by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,806,435$1,832,822-$26,387$2,085,448$1,254,298$831,150
December 31, 2024990$1,733,049$1,687,483$45,566$1,573,140$715,603$857,537
December 31, 2023990$1,369,215$1,504,234-$135,019$1,524,629$712,658$811,971
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$119,973
Program service revenue
$1,466,228
Investment income
$26,879
Net rental income
$84,890
Net gain from sales of assets
$26,879
Other revenue
$193,355

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$43,284
Other salaries and wages
$643,856
Salaries, compensation and benefits (total)
$867,170
Professional fundraising fees
$0
Accounting fees
$3,000
Occupancy
$207,584
Travel
$356
Depreciation
$156,016
Program services (functional)
$1,381,642
Management and general (functional)
$404,265
Fundraising (functional)
$46,915

Balance sheet and other

Total assets, start of year
$1,573,140
Total assets, end of year
$2,085,448
Total liabilities, end of year
$1,254,298
Net assets, end of year
$831,150
Land, buildings and equipment
$2,040,993
Net assets without donor restrictions
$831,150
Gross receipts
$1,835,289
Employees
65
Volunteers
4
Year formed
1929
State of legal domicile
WV

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 / weekCompensationFrom related orgs
MARK A LEHMANNASSISTANT SUPERINTENDENT
Officer
1$0$137,500
BENJAMIN E RAINEYSECRETARY/TREASURER
Trustee or director, Officer
1$0$125,453
JIM BOYCECAMP DIRECTOR
Officer
28$43,284$18,550
REV JAMES LLOYDPRESBYTER
Trustee or director
1$0$0
DAVID HARTPRESBYTER
Trustee or director
1$0$0
WARREN BARRETTPRESBYTER
Trustee or director
1$0$0
RALPH CAMPBELLPRESBYTER
Trustee or director
1$0$0
FRANKLIN H POTTERSUPERINTENDENT
Officer
1$0$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
FRANKLIN H POTTERSUPERINTENDENT
Officer
1$0$300,772$48,000
BENJAMIN E RAINEYSECRETARY/TREASURER
Trustee or director, Officer
1$0$102,191$0
MARK A LEHMANNASSISTANT SUPERINTENDENT
Officer
1$0$46,706$54,000
JIM BOYCECAMP DIRECTOR
Officer
28$37,151$15,921$0
REV JAMES LLOYDPRESBYTER
Trustee or director
1$0$0$0
REV DON WEBBPRESBYTER
Trustee or director
1$0$0$0
DAVID HARTPRESBYTER
Trustee or director
1$0$0$0
WARREN BARRETTPRESBYTER
Trustee or director
1$0$0$0
RALPH CAMPBELLPRESBYTER
Trustee or director
1$0$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
FRANKLIN H POTTERSUPERINTENDENT
Officer
1$0$156,736$48,000
BENJAMIN E RAINEYSECRETARY/TREASURER
Trustee or director, Officer
1$0$97,477$54,000
JON JUNGERSCAMP DIRECTOR
Officer
28$71,217$0$0
REV JAMES LLOYDPRESBYTER
Trustee or director
1$0$0$0
REV DON WEBBPRESBYTER
Trustee or director
1$0$0$0
DAVID HARTPRESBYTER
Trustee or director
1$0$0$0
WK BARREPRESBYTER
Trustee or director
1$0$0$0
RALPH CAMPBELLPRESBYTER
Trustee or director
1$0$0$0
MARK A LEHMANNASSISTANT SUPERINTENDENT
Officer
1$0$0$0

Address and contacts

Address (IRS master file)
PO BOX 690, GAINESVILLE, VA 20156-0690
Principal officer (990 for 2025)
BENJAMIN RAINEY, PO BOX 690, GAINESVILLE, VA 20156
Signed the 990
BENJAMIN RAINEY, SECRETARY/TREASURER
Phone
(304) 274-2700
Return prepared by
YOUNT HYDE & BARBOUR PC

Mission

POTOMAC PARK IS A CHRISTIAN RETREAT AND CONFERENCE CENTER WHICH EXISTS FOR THE EXPRESS PURPOSE OF PROVIDING CHURCH AND PARA CHURCH GROUPS WITH A PLACE TO COME FOR TRAINING, WORSHIP, RELAXATION AND RECREATION.

990 for the year ended December 31, 2025

Program accomplishments

  • POTOMAC PARK CAMP HOSTS POTOMAC SCHOOL OF MINISTRY BIBLE CLASSES; MULTI CHURCH MEN'S BREAKFAST; CHRISTIAN CONCERTS; CHURCH RETREATS, CAMPS AND CONFERENCES; MONTHLY HYMN SING; PROVIDES ACCOMMODATIONS FOR MISSIONARIES; ORGANIZES OTHER SPIRITUAL EVENTS TO PROVIDE A SERVICE TO CHURCHES AND MINISTRIES.
    Expenses $1,381,642 · revenue $1,466,228

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
55-0436164
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Church
Exempt since
1964
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$2,085,448
Income (IRS master file)
$1,835,289

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,806,435$1,832,822$2,085,448IRS
990December 2024$1,733,049$1,687,483$1,573,140IRS
990December 2023$1,369,215$1,504,234$1,524,629XML
990December 2022$1,006,797$1,256,987$1,396,754IRS
990December 2021–––IRS
990December 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 55-0436164).

Questions about GENERAL COUNCIL OF THE ASSEMBLIES OF GOD

What is the EIN of GENERAL COUNCIL OF THE ASSEMBLIES OF GOD?
The employer identification number (EIN) of GENERAL COUNCIL OF THE ASSEMBLIES OF GOD is 55-0436164.
Is GENERAL COUNCIL OF THE ASSEMBLIES OF GOD tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1964.
Which annual return does GENERAL COUNCIL OF THE ASSEMBLIES OF GOD 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 GENERAL COUNCIL OF THE ASSEMBLIES OF GOD 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 GENERAL COUNCIL OF THE ASSEMBLIES OF GOD 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 GENERAL COUNCIL OF THE ASSEMBLIES OF GOD?
The 990 for the year ended December 31, 2025 names BENJAMIN RAINEY.
Who are the officers and directors of GENERAL COUNCIL OF THE ASSEMBLIES OF GOD?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization.
How much revenue does GENERAL COUNCIL OF THE ASSEMBLIES OF GOD have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,806,435, expenses of $1,832,822 and total assets of $2,085,448 at year end.

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