Vineyard Community Center

“Eric Pickerill and Julia Pickerill - Family relationship”

“The organization is controlled and managed by its board of directors, the members of which must be nominated by the Senior Pastor of Vineyard Columbus and confirmed by a majority of the members of Vineyard Columbus' "Senior Pastoral Team" (or any duly constituted successor body of the Church). The organization's officers are elected by its board of directors, but the organization's President must be either the Senior Pastor or the Executive Pastor of Vineyard Columbus.”

“Any director may be removed from office without cause upon the recommendation of the Senior Pastor of the Church and confirmation by a majority of the members of the Church's "Senior Pastoral Team" (or any duly constituted successor body of the Church). The President is also subject to removal only upon the recommendation of the Senior Pastor of the Church and confirmation by a majority of the members of the Church's "Senior Pastoral Team".”

“The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.”

“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.”

“Persons covered by the organization's conflict of interest policy are its directors and officers and additional persons with budget oversight responsibility within the organization's program service departments (generally, department directors and managers). The Executive Director of the organization personally interviews each of the individuals annually to discuss whether or not each individual has any financial interest that may constitute a conflict of interest. The Secretary of the organization personally interviews the Executive Director for the same purpose. If there arises any financial interest on the part of one of these covered persons that may constitute a conflict of interest, the person with the interest is given the opportunity to present all material facts to the organization's board of directors. All disinterested board members then consider the financial interest and the material facts and determine it a conflict of interest exists. Any covered person with a conflict of interest is prohibited from participating in any deliberation or decision as to any conflict of interest transaction.”

“The process for determining compensation (as described below) is undertaken annually, following annual performance reviews (typically a mid-year event, and is used for all full-time positions of Vineyard Church of Columbus and the organization, including the organization's Executive Director. The process is as follows: Written annual performance appraisals are completed by the supervisor, in some cases with input from self-reviews and "360-degree" reviews by subordinates and key volunteers. All appraisals are reviewed, compared, and evaluated by a Salary Review Committee (the "SRC"), which is appointed by and under the jurisdiction of the Vineyard Columbus Church Council (i.e., its board of directors). The SRC is made up of Vineyard Columbus Church members who are financially disinterested and independent of Vineyard Columbus staff, as required by Vineyard Columbus' Code of Regulations. The SRC's review includes the use of multiple national comparative salary reviews for churches (which are obtained by the Vineyard Columbus human resources department and provided to the SRC), with all positions classified into comparative salary ranges. Based on (1) a target average merit percentage established by Vineyard Columbus' Coordinating Team, (2) the employee's performance, and (3) the employee's current salary location within the predetermined salary range for the employee's position, the SRC, through a joint deliberative process that is contemporaneously substantiated in writing, determines and recommends adjustments for each employee. The SRC's recommendations are communicated in writing in the form of a spreadsheet that the SRC compiles over the course of its deliberations and gives to the Vineyard Columbus Senior Pastor, Executive Pastor, and human resources department. As required by all other positions (including the organization's Executive Director), the Vineyard Columbus Senior Pastor and Executive Pastor review and approve in writing the spreadsheet provided by the SRC. Any changes to the SRC recommendations desired by the Senior Pastor or Executive Pastor do not become effective until they have been presented to the SRC and resolved by mutual agreement. All such discussions and decisions are contemporaneously substantiated in writing.”

“The governing documents, conflict of interest policy and financial statements are available upon request.”

“Compensation reported in Part VII, column E and Schedule J, Part II, column B is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F and Schedule J, Part II, column C.”

“Sports and Excercise Program - Total Revenue: 1856, Related or Exempt Function Revenue: 1856, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;”

“Miscellaneous Income - Total Revenue: 4218, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 4218;”

“During fiscal year 2024, the organization offered counseling services through Vineyard Counseling Center. See Part III, Line 4d.”

“(Expenses $ 227,851 including grants of $)(Revenue $ 161,431) Vineyard Counseling Services provided professional care by incorporating biblically-based, psychologically sound methods in addressing mental health struggles.”

“(Expenses $ 114,042 including grants of $)(Revenue $ 17,768) The Free Health Clinics achieved the following: (1) Continued a partnership with Lower Lights Christian Health Clinic (FQHC) to utilize facility at Vineyard Community Center; (2) Created partnership with Columbus Cancer Clinic - offering monthly women's health cancer screenings at the Community Center; (3) The total patients served was 389 (72% increase from prior year; new coordinator hired; coordinator focused on building volunteer teams); (4) Organized over 50 volunteers with total of 866 consolidated volunteer hours provided, and the conservative overall value of services rendered exceeds $80,532.70; (5) hosted a Community Health Fair - partnered with over 20 community organizations to distribute resources, conduct screenings, and host an engaging educational experience for the community.”

“(Expenses $ 35,826 including grants of $)(Revenue $ 1,856) Vineyard Community Center hosted 44,638 visits from 8,128 unique community members (increased 113% largely from the reinstitution of sports leagues) for all programs and activities for the program year. VCC classes, events, and leagues were led by 57 volunteers (1,825 times volunteered) who served more than 3,873 hours.”

“Staff are compensated by a related organization, Vineyard Christian Fellowship of Columbus. Vineyard Christian Fellowship of Columbus files all required payroll information returns as required by the IRS. As such, due to common paymaster rules as instructed by the IRS, the number of employees reported represent the number of employees who work for the filing organization but are compensated by a related organization. Vineyard Community Center reimburses the related organization for the employee's compensation and the reimbursements are reported on 990, Part VII, Section A and 990, Part IX, Lines 5-10.”