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Nonprofiteer
← MENNONITE CHURCH BUILDINGS INC

Form 990 for tax year 2022

Filed by MENNONITE CHURCH BUILDINGS INC.

Totals

Total revenue
$1,217,793
Total expenses
$1,443,848
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$1,345,295
Investment income
-$93,892
Other revenue
-$33,610
Total assets, end of year
$12,230,554
Total liabilities, end of year
$11,700,183
Net assets or fund balances, end of year
$530,371
Program services expenses (Part IX)
$1,326,394
Management and general expenses
$117,454
Fundraising expenses
$0
Program service expenses (Part III)
$1,326,394

Program services were 91.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: RENTAL RECEIPTS

    total $663,455 · related or exempt $663,455

  • 2b · Program service revenue: RENTAL RECEIPTS - FOR PROFIT AFFILIATES

    total $681,840 · related or exempt $681,840

  • 3 · Investment income

    total -$93,892 · excluded -$93,892

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $33,122

  • 6b · Less rental expenses

    real property $66,942

  • 6c · Rental income or loss

    real property -$33,820 · personal property $0

  • 6d · Net rental income or loss

    total -$33,820 · related or exempt -$20,799 · unrelated business -$13,021

  • 7d · Net gain or loss

    total $0

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISC. REVENUE

    total $210 · related or exempt $210

  • 11e · Other revenue, total

    $210

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $158,172 · program services $85,210 · management and general $72,962

  • 8 · Pension plan contributions

    total $12,257 · program services $6,603 · management and general $5,654

  • 9 · Other employee benefits

    total $27,870 · program services $15,014 · management and general $12,856

  • 10 · Payroll taxes

    total $11,988 · program services $6,458 · management and general $5,530

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $6,700 · management and general $6,700

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $12,145 · program services $6,543 · management and general $5,602

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $7,546 · program services $4,065 · management and general $3,481

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $4,669 · management and general $4,669

  • 17 · Travel

    total $0

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $470,160 · program services $470,160

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $634,950 · program services $634,950

  • 23 · Insurance

    total $22,973 · program services $22,973

  • 24a · Other expenses: PROPERTY TAXES

    total $74,418 · program services $74,418 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $0 · end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $270,491 · end of year $775,146

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $250 · end of year $26,651

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $16,036 · end of year $17,847

  • 10a · Land, buildings and equipment: cost or other basis

    $20,404,577

  • 10b · Land, buildings and equipment: accumulated depreciation

    $9,131,908

  • 10c · Land, buildings and equipment, net

    beginning of year $11,818,643 · end of year $11,272,669

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $130,289 · end of year $138,241

  • 17 · Accounts payable and accrued expenses

    beginning of year $26,838 · end of year $26,869

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $11,452,445 · end of year $11,673,314

  • 27 · Net assets without donor restrictions

    beginning of year $756,426 · end of year $530,371

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

TO SUPPORT THE MENNONITE CHURCH BY PROVIDING REAL ESTATE OR REAL ESTATE LOANS FOR CHURCH BUILDINGS.

Activities or mission (Part I)

TO SUPPORT THE MENNONITE CHURCH BY PROVIDING REAL ESTATE OR REAL ESTATE LOANS FOR CHURCH BUILDINGS AND INSTITUTIONS OF THE MENNONITE CHURCH.

  • OPERATIONS CURRENTLY CONSIST OF OWNERSHIP OF FACILITIES IN MENNONITE COMMUNITIES THROUGHOUT THE UNITED STATES. FACILITIES ARE RENTED TO VARIOUS EVERENCE ASSOCIATION AFFIILIATED ORGANIZATIONS INCLUDING FOR-PROFIT SUBSIDIARIES OWNED BY EVERENCE ASSOCIATION. RENT IS SET AT AN AMOUNT TO COVER COSTS AND A MODEST PROFIT.

    Expenses $1,326,394 · Revenue $1,324,706

As filed on the 2022 return.

Listed in Part VII

  • KENNETH D HOCHSTETLER

    PRESIDENT

    Total calculated
    $458,124
    From this org
    $0
    From related orgs
    $403,375
    Other
    $54,749
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    not reported + $316,465 related
    Bonus
    not reported + $79,560 related
    Other
    not reported + $7,350 related
    Deferred
    not reported + $30,618 related
    Nontaxable benefits
    not reported + $24,131 related
    Filer's total
    not reported + $458,124 related

  • RODNEY D DILLER

    VICE PRESIDENT

    Total calculated
    $319,674
    From this org
    $0
    From related orgs
    $277,812
    Other
    $41,862
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $215,211 related
    Bonus
    not reported + $54,366 related
    Other
    not reported + $8,235 related
    Deferred
    not reported + $20,931 related
    Nontaxable benefits
    not reported + $20,931 related
    Filer's total
    not reported + $319,674 related

  • CHAD HORNING

    ASSISTANT TREASURER

    Total calculated
    $277,862
    From this org
    $0
    From related orgs
    $243,126
    Other
    $34,736
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $193,385 related
    Bonus
    not reported + $47,899 related
    Other
    not reported + $1,842 related
    Deferred
    not reported + $18,473 related
    Nontaxable benefits
    not reported + $16,263 related
    Filer's total
    not reported + $277,862 related

  • FREDRICK GINGERICH

    TREASURER (START 06/22)

    Total calculated
    $186,385
    From this org
    $0
    From related orgs
    $160,940
    Other
    $25,445
    Hours/week
    3 + 37 related

    Schedule J breakdown matched by us

    Base
    not reported + $140,096 related
    Bonus
    not reported
    Other
    not reported + $20,844 related
    Deferred
    not reported + $11,446 related
    Nontaxable benefits
    not reported + $13,999 related
    Filer's total
    not reported + $186,385 related

  • LISA NUSSBAUM

    ASSISTANT TREASURER

    Total calculated
    $163,809
    From this org
    $0
    From related orgs
    $140,929
    Other
    $22,880
    Hours/week
    2 + 38 related

    Schedule J breakdown matched by us

    Base
    not reported + $140,929 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $11,206 related
    Nontaxable benefits
    not reported + $11,674 related
    Filer's total
    not reported + $163,809 related

  • MARLO J KAUFFMAN LEFT 0622

    ASSISTANT SECRETARY

    Total calculated
    $156,805
    From this org
    $0
    From related orgs
    $141,813
    Other
    $14,992
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $92,666 related
    Bonus
    not reported + $26,854 related
    Other
    not reported + $22,293 related
    Deferred
    not reported + $7,475 related
    Nontaxable benefits
    not reported + $7,517 related
    Filer's total
    not reported + $156,805 related

  • JOHN MARTIN START 1022

    ASSISTANT TREASURER

    Total calculated
    $152,964
    From this org
    $0
    From related orgs
    $123,042
    Other
    $29,922
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $101,337 related
    Bonus
    not reported + $21,435 related
    Other
    not reported + $270 related
    Deferred
    not reported + $8,707 related
    Nontaxable benefits
    not reported + $21,215 related
    Filer's total
    not reported + $152,964 related

  • BRIAN KUBICKI START 0422

    SECRETARY

    Total calculated
    $139,647
    From this org
    $0
    From related orgs
    $108,567
    Other
    $31,080
    Hours/week
    2 + 38 related

  • MATTHEW D GEHMAN LEFT 0522

    ASSISTANT TREASURER

    Total calculated
    $131,651
    From this org
    $0
    From related orgs
    $115,348
    Other
    $16,303
    Hours/week
    0 + 40 related

  • KATHERINE GLICK MILLER

    ASSISTANT SECRETARY

    Total calculated
    $100,918
    From this org
    $0
    From related orgs
    $66,316
    Other
    $34,602
    Hours/week
    0 + 40 related

  • GEORGE MERRYMAN LEFT 0622

    SECRETARY

    Total calculated
    $33,366
    From this org
    $0
    From related orgs
    $33,366
    Other
    $0
    Hours/week
    3 + 37 related

  • PARIS BALL-MILLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • NICOLE FRANCISCO BAILEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KATELYN LEICHTY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JESSICA YODER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • RUTH SUTER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DONNA VOTH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • KIRBY MILLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JAMES MILLER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • JAIME RODRIGUEZ

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • EMERSON LESHER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • LAUREN GOOD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • SYLVIA PENNER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DJ MCFADDEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J PART I
LINE 3: COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS WAS PAID BY A RELATED ORGANIZATION. MENNONITE CHURCH BUILDINGS, INC. RELIED ON THE RELATED ORGANIZATION, WHICH USED SEVERAL OF THE METHODS DESCRIBED ON LINE 3, TO ESTABLISH TOP MANAGEMENT OFFICIAL COMPENSATION.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • EVERENCE SERVICES LLC

    RELATED · PAYMASTER · IN · 84.82% owned · share of income $7,952 · share of assets $189,962 · general or managing partner

    Directly controlled by NA

  • MMATCO LLP

    RELATED · FIDUCIARY · IN

    Directly controlled by EVERENCE ASSOC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202343139349303809

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