CHURCH OF GOD FOUNDATION INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

T DWIGHT SPIVEY

Phone

4234787179

Tax Period

2025-01-01 to 2025-12-31

CHURCH OF GOD FOUNDATION INC, founded in 2001, is a community nonprofit in the Religion sector that reported $4.2M in total revenue in fiscal year 2025. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $961K, a strong 23% operating margin.

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 Service Accomplishments

Program 1

Expenses: $2,805,012 Revenue: $4,191,562

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,570,557

Investment Income $595,329

Other Revenue $25,676

TOTAL REVENUE $4,191,562

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $181,057

Program Expenses $2,805,012

Other Expenses $3,230,135

TOTAL EXPENSES $3,230,135

Year-over-Year Comparison

	2025	2024	Change
Revenue	$4,191,562	$3,620,297	+0.2%
Expenses	$3,230,135	$2,987,104	+0.1%
Net Income	$961,427	$633,193	+0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$217,793

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENNIS WATKINS	CHAIRMAN OF BOARD	1.00	Director	$0	$0	$0
ARTHUR D RHODES	BOARD MEMBER	1.00	Director	$0	$0	$0
TRAVIS BALLINGER	BOARD MEMBER	1.00	Director	$0	$0	$0
CHRIS CONINE	BOARD MEMBER	1.00	Director	$0	$0	$0
T DWIGHT SPIVEY	PRESIDENT	40.00	Officer	$0	$77,500	$163,571
LAUREN MYERS	CORPORATE SECRETARY	32.00	Officer	$0	$0	$54,222

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$4,191,562	$3,230,135	$61,315,131	$961,427
2024	$3,620,297	$2,987,104	$57,890,857	$633,193
2023	$3,102,842	$2,319,123	$49,659,637	$783,719
2022	$2,919,415	$2,237,460	$44,026,853	$681,955
2021	$2,900,531	$2,430,019	$42,707,821	$470,512
2020	$3,674,925	$2,526,491	$43,070,334	$1,148,434
2019	$2,969,576	$2,406,203	$41,417,511	$563,373
2018	$2,559,304	$2,176,986	$36,780,750	$382,318