2025-10-31T15:59:58-05:00 2024-12-31 770602105 MONICA J STERN CPA PLLC 11225 NORTH 28TH DRIVE SUITE A100 PHOENIX AZ 850295608 990 2024-01-01 465600068 ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD KINGDOM LEGACY FUND ARIZ 6023434000 2601 E THOMAS RD 210 PHOENIX AZ 85016 STEPHEN HARRIS PRESIDENT, AS OF 7/2025 6023434000 2025-10-27 1 1 MONICA J STERN CPA P00295294 6026748226 2025-10-27 2024 2025-03-06 01:10:19Z STEPHEN HARRIS 2601 E THOMAS RD 210 PHOENIX AZ 85016 543656 0 X N/A X 2012 AZ TO SUPPORT THE ACTIVITIES AND MISSION OF ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD. 3 2 0 2 0 0 228717 100000 1031560 0 -12752 -2589 72411 9304 1319936 106715 0 0 0 0 356183 17256 0 0 0 1030859 91103 1387042 108359 -67106 -1644 5466413 3110019 3835320 1707518 1631093 1402501 X TO SUPPORT THE ACTIVITIES AND MISSION OF THE ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD. 0 1 105196 MANAGEMENT OF AN OFFICE BUILDING, OF WHICH 28% OF THE BUILDING IS USED BY SUPPORTED ORGANIZATIONS FOR THEIR PROGRAMS. 105196 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 2 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 6023434025 2601 E THOMAS RD 210 PHOENIX AZ 85016 STEPHEN HARRIS CEO PRIOR TO 5/2024 2.00 50.00 X X 0 119137 45645 JEFF PETERSON CEO CURRENT 2.00 50.00 X X 0 140341 103568 JERRY STRANDQUIST DIRECTOR 0.50 X 0 0 0 CRAIG CARTER PRESIDENT 0.50 X X 0 0 0 LEIGH METCALF OPERATIONS MANAGER 2.00 50.00 X 0 136348 120484 0 395826 269697 0 0 1 0 0 100000 100000 3442 3442 440214 430910 9304 9304 9304 6031 -6031 -6031 -6031 106715 0 0 6715 13437 13437 2879 2879 940 940 4158 4158 753 753 2410 2410 3121 3121 48604 48604 24565 24565 5850 5850 SUPPLIES 1642 1642 108359 105196 3163 0 150834 6675 373962 9964 26032 29386 7810726 4756671 3247206 3054055 1668379 9939 5466413 3110019 35718 20800 6599 1233411 1200607 2559592 486111 3835320 1707518 X 1615639 1387047 15454 15454 1631093 1402501 5466413 3110019 X -1644 -226948 X 1 X 0 1 0 X X 1 ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD 475032454 1 1 0 114000 1 0 114000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 FORM 990, PART IV NON-MONETARY SUPPORT THE ORGANIZATION PROVIDED OFFICE SPACE TO THE SUPPORTED ORGANIZATION AT BELOW MARKET, BELOW COST RATES. TOTAL RENT PAID WAS $0, BUT FAIR MARKET VALUE WAS APPROXIMATELY $114,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 751714 751714 6574127 4300551 2273576 484885 456120 28765 3054055 DUE TO ARIZONA DISTRICT COUNCIL ASSEMBLIES OF GOD 187499 REFUNDABLE DEPOSITS 12920 DUE TO ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD 287342 DUE FROM GRANITE HILLS RETREAT & CONFERENCE CENTER, LLC -1650 486111 X PART X, LINE 2: THE NETWORK IMPLEMENTED ACCOUNTING GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS. USING THAT GUIDANCE, TAX PROVISIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2024, THE NETWORK HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE NETWORK WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. X 1 1 X X X X 1 0 0 0 0 0 0 0 0 LEIGH METCALF OPERATIONS MANAGER 0 136348 0 0 0 0 0 29855 0 90629 0 256832 0 0 JEFF PETERSON CEO CURRENT 0 140341 0 0 0 0 0 23099 0 80469 0 243909 0 0 STEPHEN HARRIS CEO PRIOR TO 5/2024 0 119137 0 0 0 0 0 20323 0 25322 0 164782 0 0 PART I, LINE 1A OFFICERS RECEIVE HOUSING ALLOWANCES ARE ORDAINED CLERGY AND EMPLOYED BY THE ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD. HOUSING ALLOWANCES ARE EXCLUDABLE FROM GROSS INCOME FOR INCOME TAX PURPOSES AND ARE NOT INCLUDED AS TAXABLE INCOME REPORTED TO THE IRS ON THE FORM W-2. THE AMOUNT RECEIVED FOR HOUSING HAS BEEN OFFICIALLY DESIGNATED IN ADVANCE OF PAYMENT IN ACCORDANCE WITH IRS REGULATIONS. PART I, LINE 4A THE SUPERINTENDENT OF THE ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD RETIRED IN 2024 AND RECEIVED A SEVERANCE IN ACCORDANCE WITH THE ADOPTED POLICY BASED ON YEARS OF SERVICE. THIS INDIVIDUAL ALSO SERVES AS AN OFFICER FOR THE ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD KINDGOM LEGACY FUND. FORM 990, PART III, LINE 3 DURING 2024, A NEW LLC, 2025 IRON SPRINGS ROAD, LLC, WAS CREATED. THE SOLE MEMBER OF THIS COMPANY IS ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD KINGDOM LEGACY FUND. AS SUCH, ALL BALANCES AND TRANSACTIONS OF THIS LLC AS OF DECEMBER 31, 2024, AND FOR THE YEAR ENDED ARE INCLUDED IN THE PREPARATION OF THIS 990. THIS LLC WAS CREATED TO HOLD THE REAL PROPERTY ASSETS AND RELATED LIABILITIES OF GRANITE HILLS RETREAT AND CONFERENCE CENTER, LLC WHICH WERE TRANSFERRED TO 2025 IRON SPRINGS ROAD, LLC. GRANITE HILLS RETREAT AND CONFERENCE CENTER, LLC REMAINS AS A CORPORATION. HOWEVER, DURING 2024, THE SOLE MEMBER WAS CHANGED FROM THE LEGACY FUND TO ARIZONA MINISTRY NETWORK OF THE ASSEMBLIES OF GOD. ALL REMAINING BALANCES AND TRANSACTIONS OF THIS LLC AS OF DECEMBER 31, 2024, AND FOR THE YEAR ENDED HAVE NOT BEEN INCLUDED IN THE PREPARATION OF THIS 990 AND WILL NOT BE INCLUDED FOR SUBSEQUENT YEARS AS WELL. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNING BODY OF THE SUPPORTED ORGANIZATION MUST APPROVE CERTAIN DECISIONS MADE BY THE ORGANIZATION'S BOARD INCLUDING AMENDING ARTICLES AND BYLAWS, ELECTION OF TRUSTEES, INCURRENCE OF DEBT, SALE OF PROPERTY, MERGERS OR DISSOLUTION, AND CHANGES TO THE NAMED SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B THE GOVERNING BODY OF THE SUPPORTED ORGANIZATION MUST APPROVE CERTAIN DECISIONS MADE BY THE ORGANIZATION'S BOARD INCLUDING AMENDING ARTICLES AND BYLAWS, ELECTION OF TRUSTEES, INCURRENCE OF DEBT, SALE OF PROPERTY, MERGERS OR DISSOLUTION, AND CHANGES TO THE NAMED SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE ORGANIZATION'S TREASURER BEFORE FILING THE FORM AND THE BOARD IN ITS ENTIRETY WILL REVIEW THE FORM 990 BEFORE FILING OR SHORTLY THEREAFTER. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR ANNUALLY SIGNS A STATEMENT WHICH AFFIRMS THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY; AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX EXEMPT PURPOSES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION USES COMPARABILITY DATA AND WRITTEN DOCUMENTATION OF THE DECISION PROCESS ALONG WITH REVIEW AND APPROVAL OF INDEPENDENT PERSONS FOR ALL SALARIES OF TOP MANAGEMENT AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION WILL MAKE THEIR APPLICATION FOR RECOGNITION OF EXEMPTION AND ANNUAL INFORMATION RETURNS AVAILABLE UPON REQUEST WITHOUT CHARGE EXCEPT FOR A NOMINAL FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS. ANNUAL INFORMATION RETURNS WILL BE AVAILABLE FOR THREE YEARS AFTER FILING. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY OF THE ORGANIZATION ARE SUBJECT TO FEDERAL OR STATE PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS TO GRANITE HILLS CONFERENCE & RESORT CENTER, LLC -226,948. 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