I am not sure of all the legal and technical details and terms, but I can shed some light on this.
As a church in the USA you are automatically given a tax exempt 501c3 status. At this point you can elect to file as a 501c3 and by doing so come under the rules and regulations of an official 501c3 entity. This is what most churches do, it is automatic. TPC has willingly elected not to file as a 501c3 and therefore not have to abide by the rules set forth by the government. These rules are mostly to insure that no one is being inured by the tax exempt entity (inured is to be favored or benefited by an organization). There are some filing and transparency laws that also are required by an abiding 501c3. The transparency laws include making financials available to the members, listing the top 5 salaries and what they are, accountability to where moneys are spent, etc. By abiding as a legitimate 501c3 you also are officially a recognized tax exempt organization and its donors can write off the gifts. TPC is none of these and they have chosen so willingly. They do not want to be held accountable by its congregation or the government. If they were a compliant 501c3 then the Stewardship Campaign Moneys would have to be spent for the intended purpose they were collected. The check itself written to the church with 'stewardship campaign' noted on the check becomes a contract between the giver and the church. As stated TPC is not required to do so. All you have to do is ask the church for its financials and you will find out (via an email from Mike himself) that you will not be getting any detailed financials and that they are in 'full compliance' under the regulations set up for a non-filing 501c3 organization. Also, minutes from the board meetings would have to be available as well and they are not, just ask, you'll see.
One must ask themselves why? Why would a church do this? This is not by some strange accident, it was intentional. TPC did not want anyone to see what was going on with money or what was discussed in the board (elders) meetings. This lack of transparency is disturbing to say the least. Check with other local churches. You will soon find that TPC is the only one doing this (at least I could not find one).
Trust begins with openness and honesty. There is no reason that TPC can't start now and be more transparent to its members.
(As stated - I don't claim to be an expert and would welcome someone who has more experience with these tax laws. As a basic truth my post is correct I just admit I may have some of the terms incorrect)
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SOMANW is now called Pacific Northwest Bible College
I just ran a corporation search on the state web site. What I found conspicuous by their absence was SOMANW, School of Ministry Arts Northwest, School of Ministry Arts NW, or any other derivative thereof. So contrary to what everyone has been told, was and is SOMA a wing of the church or a separate entity? According to Mike and company SOMA was a separate entity, however if it was separate why wasn't it registered. Does it operate with its own UBC Number and Federal Tax Identification Number or does it operate under TPC's UBC and TIN Numbers? There is also no listing for Pacific Northwest Bible College or any derivative thereof. So are they running an unlicensed college now? Is this the transparency they are trying to suggest they now have? So were Mike and Jeff running a for profit business, or at least profitable for the Villamor and Barnes', so that they could hide from the members of the congregation the amount of salary they were raking in from SOMA. Hmmmmmmmmm every day a new disturbing thing to consider. SOMA having a separate set of books from the church does not make it a separate entity; it just gave the appearance of being one. It would need to be registered and have a separate UBI and TIN.
How could Debbie Bowman find a discrepancy three years before she supposedly had access to the books? If Mike had been concerned he would have marched into Jackie’s office and rebuked her on the spot. New procedures put in place and that would have been the end of that. He didn't do that, he wasn't being too trusting -- He knew what was going on and it didn't matter until it suited him to suddenly care after Jackie left with a trail of wallets and checkbooks walking out behind her.
The funny thing is the majority of those who left didn't even talk to Jackie and she wasn't the reason they left -- Mike's new title was. His new doctrine was the reason so many ran for the exits. Jackie was the trusting one. She did what was asked of her, she acted in a totally submissive role, and look at what she gets for her trouble.
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