Nonprofit · EIN 62-1870586
CHURCH OF GOD FOUNDATION INC
Tax-exempt · CLEVELAND, TN 37320
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $4,191,562 | $3,230,135 | $961,427 | $61,315,131 | $54,978,420 | $6,336,711 |
| December 31, 2024 | 990 | $3,620,297 | $2,987,104 | $633,193 | $57,890,857 | $52,515,573 | $5,375,284 |
| December 31, 2023 | 990 | $3,102,842 | $2,319,123 | $783,719 | $49,659,637 | $44,928,078 | $4,731,559 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $3,570,557
- Investment income
- $595,329
- Other revenue
- $25,676
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $92,664
- Occupancy
- $6,654
- Travel
- $82,407
- Program services (functional)
- $2,805,012
- Management and general (functional)
- $244,066
- Fundraising (functional)
- $181,057
Balance sheet and other
- Total assets, start of year
- $57,890,857
- Total assets, end of year
- $61,315,131
- Total liabilities, end of year
- $54,978,420
- Net assets, end of year
- $6,336,711
- Publicly traded securities
- $4,195,760
- Net assets without donor restrictions
- $6,083,335
- Net assets with donor restrictions
- $253,376
- Gross receipts
- $4,191,562
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2001
- 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.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| T DWIGHT SPIVEY | PRESIDENT Officer | 40 | $0 | $86,071 | $77,500 |
| LAUREN MYERS | CORPORATE SECRETARY Officer | 32 | $0 | $54,222 | $0 |
| DENNIS WATKINS | CHAIRMAN OF BOARD Trustee or director | 1 | $0 | $0 | $0 |
| ARTHUR D RHODES | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TRAVIS BALLINGER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| CHRIS CONINE | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| T DWIGHT SPIVEY | PRESIDENT Officer | 40 | $0 | $77,338 | $75,500 |
| LAUREN MYERS | CORPORATE SECRETARY Officer | 32 | $0 | $3,175 | $0 |
| DENNIS WATKINS | CHAIRMAN OF BOARD Trustee or director | 1 | $0 | $0 | $0 |
| ARTHUR D RHODES | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TRAVIS BALLINGER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| CHRIS CONINE | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| T DWIGHT SPIVEY | PRESIDENT Officer | 40 | $0 | $73,920 | $70,500 |
| EMMA OGLE | EXECUTIVE SECRETARY Officer | 40 | $0 | $38,404 | $0 |
| DENNIS WATKINS | CHAIRMAN OF BOARD Trustee or director | 1 | $0 | $0 | $0 |
| ARTHUR D RHODES | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| TRAVIS BALLINGER | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
| CHRIS CONINE | BOARD MEMBER Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3331, CLEVELAND, TN 37320-3331
- In care of
- % DONALD AULTMAN
- Principal officer (990 for 2025)
- T DWIGHT SPIVEY, PO BOX 3331, CLEVELAND, TN 37320
- Signed the 990
- T DWIGHT SPIVEY, PRESIDENT
- Phone
- (423) 478-7179
- Return prepared by
- HENDERSON HUTCHERSON & MCCULLOUGH PLLC
Mission
THE MISSION OF THE CHURCH OF GOD FOUNDATION, INC. IS TO OFFER INVESTORS AND DONORS THE ABILITY TO PARTICIPATE IN INVESTMENT OPPORTUNITIES MANAGED FOR THE SOLE PURPOSE OF FURTHERING THE KINGDOM THROUGH THE PRUDENT STEWARDSHIP OF THOSE ASSETS.
Program accomplishments
- THE CHURCH OF GOD FOUNDATION SERVES AS A CHURCH EXTENSION FUND AND FINANCIAL SERVICES MINISTRY FOR THE CONSTITUENTS OF THE CHURCH OF GOD, CLEVELAND, TN. COGF PROVIDES CHURCH OF GOD CONSTITUENTS WITH INVESTMENT OPPORTUNITIES, PROVIDES FINANCING TO CHURCH OF GOD CHURCHES AND MINISTRIES, PROMOTES LEGACY GIVING PROGRAMS, SERVES AS TRUSTEE OF PLANNED GIFTS (CHARITABLE TRUSTS AND CHARITABLE GIFT ANNUITIES), PROVIDES FINANCIAL AND LEADERSHIP RESOURCES FOR CHURCH OF GOD MINISTERS AND CONGREGATIONS, AS WELL AS PROMOTING CHARITABLE GIVING TO CHURCH OF GOD MINISTRIES.Expenses $2,805,012 · revenue $4,191,562
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 62-1870586
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X112)
- Assets (IRS master file)
- $61,315,131
- Income (IRS master file)
- $4,191,562
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $4,191,562 | $3,230,135 | $61,315,131 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $3,620,297 | $2,987,104 | $57,890,857 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $3,102,842 | $2,319,123 | $49,659,637 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $2,919,415 | $2,237,460 | $44,026,853 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 62-1870586).
Questions about CHURCH OF GOD FOUNDATION INC
- What is the EIN of CHURCH OF GOD FOUNDATION INC?
- The employer identification number (EIN) of CHURCH OF GOD FOUNDATION INC is 62-1870586.
- Is CHURCH OF GOD FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to CHURCH OF GOD FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHURCH OF GOD FOUNDATION 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 OF GOD FOUNDATION 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 OF GOD FOUNDATION 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 OF GOD FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names T DWIGHT SPIVEY.
- Who are the officers and directors of CHURCH OF GOD FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does CHURCH OF GOD FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $4,191,562, expenses of $3,230,135 and total assets of $61,315,131 at year end.
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