2015-04-15T08:54:24-05:00 2014-12-31 770602105 MONICA J STERN CPA PLLC 11225 NORTH 28TH DRIVE SUITE A100 PHOENIX AZ 850295608 990 2014-01-01 465600068 ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD KINGDOM LEGACY FUND ARIZ 6023434000 2601 E THOMAS RD NO 210 PHOENIX AZ 85016 STEPHEN HARRIS CEO 6023434000 2015-04-06 1 MONICA J STERN CPA P00295294 6026748226 2015-04-06 2014 2016-02-25 16:41:14Z STEPHEN HARRIS 2601 E THOMAS ROAD 210 PHOENIX AZ 85085 1277203 0 X N/A X 2012 AZ TO SUPPORT THE ACTIVITIES AND MISSION OF ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD INC. 6 5 18 6 35398 4992 177571 244606 417344 554084 3979 205491 16918 38533 615812 1042714 0 0 0 0 165198 220742 0 0 4800 516976 725104 682174 945846 -66362 96868 6374191 6455312 2750339 2727092 3623852 3728220 TO SUPPORT THE ACTIVITIES AND MISSION OF THE ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD, INC. 0 0 772657 531284 OPERATION OF GRANITE HILLS CAMP, A CHURCH CAMP LOCATED IN PRESCOTT, ARIZONA. THE CAMP SERVES ALL AGES AND OPERATES IN ALL SEASONS. THE CAMP PROVIDES DAY, WEEKEND OR WEEK LONG CAMPING EXPERIENCES IN A CHRISTIAN CAMP SETTING. 121605 22800 MANAGEMENT OF AN OFFICE BUILDING, OWNED BY SUPPORTED ORGANIZATION. THE SUPPORTED ORGANIZATION USES APPROXIMATELY 35% OF THE BUILDING FOR ITS PROGRAMS. SUBSTANTIALLY ALL USE OF THE BUILDING IS BY NON-PROFIT ENTITIES. 894262 1 1 0 0 0 0 0 0 0 0 1 1 0 1 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 0 1 0 0 0 1 13 0 1 18 1 1 1 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 AZ X THE ORGANIZATION 6023434025 2601 E THOMAS RD NO 210 PHOENIX AZ 85016 STEPHEN HARRIS DIRECTOR 2.00 50.00 X 0 122659 72422 ED BRADFORD DIRECTOR 2.00 X 0 0 0 VIRGIL JONES PRESIDENT 2.00 X 0 0 0 JAMES TREWERN SECRETARY/TREASURER 2.00 X 0 0 0 JAMES EASTON VICE PRESIDENT 2.00 X 0 0 0 ANDY SWINFORD CAMP DIRECTOR 40.00 X 52100 0 14835 52100 122659 87257 0 0 1 0 0 29784 214822 244606 CAMPER FEES 721210 531284 531284 RENTAL FROM SUPPORTED 531120 22800 22800 554084 7522 7522 269791 232458 37333 37333 34198 3135 200000 2031 197969 197969 197969 ADVERTISING 541800 1200 1200 1200 1042714 554084 35398 208626 64685 48514 16171 120957 120957 20919 20790 129 14181 13206 975 2400 2400 3690 3690 4825 4825 6358 1558 4800 11917 9555 2362 2373 1780 593 252152 251153 999 6705 6461 244 2809 2708 101 24301 21837 2464 181318 173836 7482 41097 39084 2013 TAXES 1656 1656 FOOD 156903 156903 SUPPLIES - PROGRAM 24026 24026 BANK FEES 1724 238 1486 850 850 945846 894262 46784 4800 2406 3210 49614 86994 34302 48110 50232 10012 9543 6697111 2420513 4299837 4276598 299712 331117 1664500 1663316 6374191 6455312 94441 78457 2883 1615 520384 497208 2132631 2149812 2750339 2727092 X 3623852 3656704 71516 3623852 3728220 6374191 6455312 X 96868 7500 X 1 X 0 1 0 X X 1 ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD INC 860209115 1 1 0 120204 1 0 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 $22,800, BUT COSTS WERE $121,605. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 768266 768266 4645418 1651697 2993721 502601 287407 215194 780826 481409 299417 4276598 DENOMINATION CERTIFICATES 3.034% 305865 C NOTE 2.02% 25252 C 331117 DEBT ISSUANCE COSTS 6402 PURCHASE IN EXCESS OF COST BASIS - RELATED 1656914 1663316 816 DUE TO ARIZONA DISTRICT COUNCIL ASSEMBLIES OF GOD 2120226 REFUNDABLE DEPOSITS 28770 2149812 X PART X, LINE 2: THE DISTRICT 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, 2014, THE DISTRICT HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE DISTRICT WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE DISTRICT IS SUBJECT TO UNRELATED BUSINESS INCOME TAX RELATED TO RENTAL ACTIVITIES AND HAS FILED FEDERAL AND STATE INCOME TAX RETURNS SINCE 2005. A TAX LIABILITY OF $1,073 WAS INCURRED FOR 2014. TAX YEARS FROM INCEPTION TO 2004 AND FROM 2011 TO 2014 REMAIN SUBJECT TO EXAMINATION FOR FEDERAL TAX PURPOSES. TAX YEARS FROM 2005 TO 2010 ARE CLOSED. TAX YEARS FROM INCEPTION TO 2004 AND FROM 2010 TO 2014 REMAIN SUBJECT TO EXAMINATION FOR STATE TAX PURPOSES. TAX YEARS FROM 2005 TO 2009 ARE CLOSED. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 STEPHEN HARRIS DIRECTOR 0 122659 0 0 0 0 13922 0 58500 0 72422 122659 0 0 PART I, LINE 1A TRAVEL FOR SPOUSE WAS INCLUDED IN COMPENSATION AS REQUIRED. PER DISTRICT POLICY, SPOUSES ARE REQUIRED TO TRAVEL AND ATTEND CERTAIN FUNCTIONS. INDIVIDUAL IS A MINISTER AND QUALIFIES FOR A HOUSING ALLOWANCE FOR MINISTERIAL DUTIES. PART I, LINE 3 COMPENSATION FOR ALL MANAGEMENT OFFICIALS ARE APPROVED ANNUALLY BY AN INDEPENDENT BOARD USING COMPARABLE SALARY DATA. 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, INCURRANCE 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, INCURRANCE OF DEBT, SALE OF PROPERTY, MERGERS OR DISSOLUTION, AND CHANGES TO THE NAMED SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11 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: LLC EQUITY TRANSFER FROM ARIZONA DISTRICT COUNCIL OF THE ASSEMBLIES OF GOD 7,500. ARIZONA ASSEMBLIES OF GOD REAL ESTATE HOLDING COMPANY LLC 2601 E THOMAS ROAD 210 PHOENIX AZ 85085 202379269 HOLDING PROPERTY FOR SUPPORTED ORGANIZATION AZ 297093 2796229 GRANITE HILLS RETREAT AND CONFERENCE CENTER LLC 2601 E THOMAS ROAD 210 PHOENIX AZ 85085 274195158 OPERATION OF CAMP GROUNDS FOR SUPPORTED ORGANIZATION AZ 858855 3659067 ARIZONA DISTRICT CONCIL OF THE ASSEMBLIES OF GOD INC 2601 E THOMAS ROAD 210 PHOENIX AZ 85085 860209115 CONVENTION OF CHURCHES DISTRICT OFFICE AZ 501(C)(3) 170 (B)(1)(A)(I) 0 0 1 1 0 1 0 0 0 0 1 0 1 1 1 1 1 1 0 0