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Nonprofit · EIN 62-1311229

CHURCH MANAGEMENT & TAX CONFERENCE INC

Also known as INTERNATIONAL CONGRESS OF CHURCHES

Tax-exempt · CHATTANOOGA, TN 37411

Financials

$1.9M$1.7M2023$2M$1.5M2024$1.6M$1.6M2025
Revenue Expenses · by fiscal year end
Financials of CHURCH MANAGEMENT & TAX CONFERENCE INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,618,353$1,559,907$58,446$7,639,234$2,084,729$5,554,505
December 31, 2024990$2,004,440$1,541,061$463,379$7,291,377$1,795,318$5,496,059
December 31, 2023990$1,884,351$1,681,871$202,480$7,619,104$2,586,424$5,032,680
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$780,646
Program service revenue
$192,219
Investment income
$67,860
Net rental income
$260,000
Net gain from sales of assets
$1,916
Net income from sales of inventory
$11,349
Other revenue
$577,628

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$65,400
Other salaries and wages
$201,325
Salaries, compensation and benefits (total)
$272,173
Professional fundraising fees
$0
Legal fees
$1,345
Occupancy
$98,212
Travel
$103,397
Depreciation
$281,393
Program services (functional)
$1,151,867
Management and general (functional)
$408,040

Balance sheet and other

Total assets, start of year
$7,291,377
Total assets, end of year
$7,639,234
Total liabilities, end of year
$2,084,729
Net assets, end of year
$5,554,505
Land, buildings and equipment
$5,211,802
Gross receipts
$1,888,337
Employees
7
Volunteers
20
Year formed
1986
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
H Michael ChitwoodCEO (CMTC)
Trustee or director, Officer
40$42,000
Debbie BoothDirector-ICCM
Trustee or director
40$24,000
Dr Shannon CookDirector
Trustee or director, Key employee
20$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
H Michael ChitwoodCEO (CMTC)
Trustee or director, Officer
40$42,500
Debbie BoothDirector
Trustee or director
40$28,600
Dr Shannon CookDirector
Trustee or director, Key employee
20$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
H Michael ChitwoodCEO (CMTC)
Trustee or director, Officer
40$140,400
Debbie BoothDirector
Trustee or director
40$27,800
Dr Shannon CookDirector
Trustee or director, Key employee
20$0

Address and contacts

Address (IRS master file)
5746 MARLIN RD, CHATTANOOGA, TN 37411-4009
In care of
% MICKI PLEMONS
Mailing address (990-N for 2013)
5746 Marlin Rd Ste 500, Chattanooga TN 37411
Principal officer (990 for 2025)
H Michael Chitwood, 5746 Marlin Rd Ste 500, Chattanooga, TN 37411
Principal officer (990-N for 2013)
David L Leavenworth, 3420 Broken Arrow Loop NW, Salem OR 97304
Signed the 990
H Michael Chitwood, President
Phone
(800) 345-9117
Return prepared by
Chitwood & Chitwood

Mission

Education of Churches & Non Profit Organizations

990 for the year ended December 31, 2025

Program accomplishments

  • Durning 2025 CMTC conducted seminars in aprox. 20 cities in the USA on 501(c)(3) issues, compliance and proper IRS 501(c)(3) filing. Postage, mailing list rental & brochure printing to promote seminar date and time, Telephone Consulting support.The organization also ministers to churches & nonprofits organization.
    Expenses $881,883 · revenue $1,047,722
  • Promotion of written material, travel to each city to educate and conduct conferences, display and distribute information free. Free Publication cost aprox $ 325,000.00
    Expenses $269,984 · revenue $568,715

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
62-1311229
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Group exemption
Exempt since
1999
Accounting year ends
December
Files
Form 990 or 990-EZ
Group exemption
5361 (50 member organizations)
Assets (IRS master file)
$7,639,234
Income (IRS master file)
$1,888,337

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,618,353$1,559,907$7,639,234XML
990December 2024$2,004,440$1,541,061$7,291,377XML
990December 2023$1,884,351$1,681,871$7,619,104XML
990December 2022$2,143,843$2,114,293$7,851,317IRS
990December 2021$1,482,060$1,921,685$7,721,677IRS
990December 2020$1,596,261$1,576,402$8,493,742IRS
990December 2019–––IRS
990December 2018–––IRS
990-N for 2013
Officer: David L Leavenworth
December 31, 2013≤ $50,000 receipts––e-Postcard

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 62-1311229).

Questions about CHURCH MANAGEMENT & TAX CONFERENCE INC

What is the EIN of CHURCH MANAGEMENT & TAX CONFERENCE INC?
The employer identification number (EIN) of CHURCH MANAGEMENT & TAX CONFERENCE INC is 62-1311229.
Is CHURCH MANAGEMENT & TAX CONFERENCE INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
Are donations to CHURCH MANAGEMENT & TAX CONFERENCE INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Group exemption).
Which annual return does CHURCH MANAGEMENT & TAX CONFERENCE 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 MANAGEMENT & TAX CONFERENCE 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 MANAGEMENT & TAX CONFERENCE 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 MANAGEMENT & TAX CONFERENCE INC?
The 990 for the year ended December 31, 2025 names H Michael Chitwood.
Who are the officers and directors of CHURCH MANAGEMENT & TAX CONFERENCE INC?
The 990 for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $42,000 (H Michael Chitwood, CEO (CMTC)).
How much revenue does CHURCH MANAGEMENT & TAX CONFERENCE INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,618,353, expenses of $1,559,907 and total assets of $7,639,234 at year end.

Organizations in its group exemption (50)

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