The Vine Hebron Inc.

“Treasurer Rafael Nicolini Fernandes has a family relationship with Lead Pastor Raph Fernandes. Rafael Nicolini serves solely as a volunteer and receives no compensation for his role. The organization has determined that this relationship does not create a conflict of interest, and all governance decisions are made in the best interest of the church.”

“During the 2024 tax year, The Vine Hebron, Inc. made amendments to its governing documents. Board member Daniel Guerra resigned due to his transition to another church organization. In addition, the bylaws were amended under Article XII - Financial Contributions, Business Practices, and Compliance Policies, to strengthen financial disclosure requirements and provide greater transparency to members and the public.”

“The Vine Hebron, Inc. does have members as part of its congregation. However, these members do not hold corporate voting rights. All legal governance and voting authority is vested in the board of officers and trustees, in accordance with the organization's bylaws.”

“According to the bylaws of The Vine Hebron, Inc., the Lead Pastor, Raphael Fernandes, holds the authority to initiate and follow the established procedures for electing or appointing members of the governing body. This authority is exercised in accordance with the organization's governing documents to ensure proper leadership and accountability.”

“Certain governance decisions of The Vine Hebron, Inc. are reserved to, or subject to approval by, members of the organization, always following the procedures outlined in the bylaws. These provisions ensure accountability and transparency while maintaining alignment with the church's mission and governing documents.”

“The Treasurer and Lead Pastor reviewed the Form 990 draft, and the Board was provided a complete copy before filing. Any necessary clarifications or corrections were discussed during board meetings prior to submission.”

“Board meetings are the moment the church board analyzes numbers. Additionally, financial statements are issued annually and distributed to all church members and non-members.”

“Compensation for the Lead Pastor (top management official) and other officers was reviewed and approved by independent directors, using comparability data (regional church salary surveys and similarly situated organizations) and with the interested person recused. The board's deliberation and decision were contemporaneous. Last undertaken for: Lead Pastor (2024); Treasurer/other officer positions (2024).”

“The Vine Hebron, Inc. makes its governing documents and conflict of interest policy available to the public upon request at its principal office. Financial statements are also available upon request and are reviewed and approved by the Board of Directors. The organization does not post these documents online but ensures that copies are accessible to members and the public in accordance with IRS requirements.”

“During the year, Vine Church launched VineCast, a podcast platform available on major streaming services (Spotify, Google Podcasts, Apple Podcasts) to teach and spread the message of grace. Additionally, Vine Church integrated its courses into the Canvas learning platform, allowing members to continue their spiritual, ministry, and theological education through one of the most popular online teaching platforms.”

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