The Governance Project - America's Largest Churches

21st century Christianity has a leadership problem. Corrupt pastors, priests and elders have abused their positions and numerous congregations have often failed to remove them or to hold them accountable.

For several decades Trinity Foundation investigators have observed a growing trend of megachurch leaders and televangelists consolidating power in their organizations while eliminating church member voting rights and oversight. As a result, congregations are denied the opportunity to approve church spending or to vote on the removal of abusive pastors. In some cases, these corporate entities operate more like a business than a church.

As an example of a powerless congregation, let's take a look at Gateway Church based in Southlake, Texas. It is one of America's largest multi-site churches. Thousands of people attend each Sunday. The church website says, "Membership implies a commitment to the Gateway family. It's your way of saying, 'Count on me!'" Yet the church's articles of incorporation, tell a different story: "The corporation shall have no members." In the spreadsheet below there are numerous examples of churches using this kind of clause in their articles of incorporation.

So what is a member-less church? There are two types. In this context, it means that Gateway Church "members" have no voting rights regarding church business.

The second type of member-less "church" are religious organizations that are arguably, not churches. They usually lack pastors, do not perform weddings or funerals and literally do not have members. These religious organizations claim to be churches in order to avoid financial disclosure rules such as the Form 990 which churches, synagogues and mosques are exempt from filing. This document discloses total revenue, total expenses, and compensation for highly paid employees. After the Billy Graham Evangelistic Assocation got reclassified as a church, it stopped filing a Form 990. This is a troublesome trend. Religious organizations are becoming less financially transparent for their donors.

Because of these trends, Trinity Foundation is compiling a databases of hundreds of churches and ministries and how they are governed. The databases provide information so that donors can make informed decisions about organizations they financially support.

There are several forms of church governance:

Corporation sole - One person makes all financial decisions.

Board of directors - All important financial decisions are made by individual board members or by the board as a whole--sometimes the board may delegate important decisions to a person such as the president or CEO. Often times televangelist board members consist of family, employees, and friends thus lacking independent governance.

Congregational - Democratic in that church members vote on important church decisions.

Episcopal - Hierarchical leadership. The form of governance used in the Roman Catholic Church and Episcopal denominations.

Presbyterian - Church elders and/or deacons are elected by the congregation to make decisions on their behalf.

Disclaimer: When looking at corporate filings, we discover there is a lot of gray area. Sometimes articles of incorporation fail to define the role of church members and leadership (elders, deacons, and board of directors). While articles of incorporation for churches are often available on Secretary of State websites, church bylaws are more difficult to obtain as few churches post them online. The bylaws will clarify who is the final arbiter of church decision making. Is it the board or the church members? In some cases the boards defer to the members by recommending policy changes and the members vote on the proposal. The states of Delaware, Idaho, Illinois, Montana, New Jersey, South Carolina, and Tennessee are especially difficult to research as their Secretary of State websites provide only minimal information.

To compile this list of megachurches, we visited Outreach Magazine's Top 100 Church list and added additional megachurches, often operated by televangelists. In early 2021, more churches will publish annual reports with financial information from 2020. This information will be added in the near future, so there will be plenty of updates.

Last updated: January 5, 2021

Church	Location	Pastor	Governance	ECFA	Financial Transparency	Notes
Lakewood Church	Houston, TX	Joel Osteen	Board of Directors / Corporation Sole	No		Five family members including a sister and brother-in-law serve as church officers. The church's 2006 amended articles of incorporation says, "The Corporation hereby elects to have a sole member for the limited purposes and with only the duties, rigtht, and powers set out in the Corporation's Bylaws. In the ordinary course of business, any action that would otherwise require a vote of 'members' requires only a vote of the Board of Directors, and no meeting or vote of members is required."
Church of the Highlands	Birmingham, AL	Chris Hodges	Board of Directors / Elder Board	No	Annual Report (2020) password protected for members	The church's articles of incorporation says, "Members of Church of the Highlands, Inc. shall be all people who contribute financially to the church. Membership shall be granted and recognized when a person has attended the church long enough to receive an annual contributions statement." Meanwhile, the church website describes the role of its pastors: "The Pastoral staff team is led by the Senior Pastor. This team oversees the day-to-day ministry and operations of the church. These staff pastors serve the congregation and are responsible for the development of the spiritual life of the church. The Senior Pastor Leadership Team members serve as Staff Elders, and our Campus Pastors lead ministry at our campus locations."
North Point Community Church	Alpharetta, GA	Andy Stanley	Board of Trustees	No		Formed as North Point Ministries in 1995. The articles of incorporation states, "The corporation shall not have members." Church attendees have no say in how the organization is operated: "The Board of Trustees shall govern the corporation and, even though designated as 'Trustees,' shall have all the rights and powers of a board of directors under the laws of the state of Georgia and of the United States ..." Pastor Andy Stanley is not a trustee.
Gateway Church	Southlake, TX	Robert Morris	Board of Directors	No	Annual Report (2019)	The articles of incorporation for Gateway were adopted in 2000 and stated, "The corporation shall have no members." The church's TV program Pastor Robert Morris Ministries is broadcast on Daystar. Pastor Robert Morris borrows Daystar Television Network's private jet from time to time.
Elevation Church	Matthews, NC	Steven Furtick	Board of Directors	Yes	Annual Report (2019) Financial Statement (2019)	While the church does have members, the board of directors determines all policy decisions. Pastor Steven Furtick's lifestyle has attracted much criticism. He lives in an 8,500 square foot home. MinistryWatch reported, "It is unlikely that those on the Board of Overseers will provide any serious level of accountability, since many of them have similar compensation arrangements and some of them are engaged in questionable behavior of their own."
Eagle Brook Church	Centerville, MN	Jason Strand		No	Annual Report (2019).	Seven church board members are church members but not church employees. The amended articles of incorporation says, "Each member in good standing shall have voting rights as specified in the Bylaws."
Saddleback Church	Lake Forest, CA	Rick Warren		No		Saddleback Valley Community Church's pastor Rick Warren is author of The Purpose Driven Life. The IRS accused Warren of misusing the clergy housing allowance. Litigation followed and Congress responded with a new law, the Clergy Housing Allowance Clarification Act. Financial giving can be managed through church website.
Mount Zion Baptist Church	Nashville, TN	Joseph Walker III		No		The church's articles of incorporation are not available for download from the Tennessee Secretary of State website.
Second Baptist Church	Houston, TX	Ed Young Sr.	Board of Trustees	No		The church TV program Winning Walk With Ed Young airs on TBN. Creating possible confusion, Ed Young's son is pastor of Fellowship Church in Grapevine, Texas, and also has a program on TBN title Ed Young TV.
New Life Church	Conway, AR	Rick Bezet		No	Annual Report (2019)	Unrelated to New Life Church in Colorado Springs, New Life Church of Arkansas was formed in 2000 and has 16 campuses.
The Potter's House Church of Dallas	Dallas, TX	T.D. Jakes	Board of Directors	No		The church's name was changed in 1999 through written consent of the board of directors. The amended articles of incorporation reported "... there being no members having voting rights."
Fellowship Church	Grapevine, TX	Ed Young Jr	Board of Directors	No		In 2001 the church restated its articles of incorporation: "The members shall only have the rights and duties as set forth in the Corporation's Bylaws." "Plenary power to manage and govern the affairs of the Corporation is vested in the board of directors, otherwise known as the Ministry Leadership Team of the Corporation." According to one of our informants, numerous church employees receive the clergy housing allowance including some employees that are not clergy.
Cornerstone Church	San Antonio, TX	John Hagee	Board of Directors	No		Cornerstone Church is a tradename registered to Global Evangelism Inc. All four church pastors are Hagee family members and three family members are on the board of directors. The church's 1991 restated articles of incorporation says, "Subject only to the rights, privileges and powers ascribed to the members in the Bylaws, the management of the Corporation shall be vested solely in the Board of Directors of the Corporation."
World Changers Church International	College Park, GA	Creflo Dollar	Board of Directors	No		Two of the three church officers are family members. Pastor Creflo Dollar and wife Taffi were subjects of a U.S. Senate inquiry from 2007 to 2010 but were unresponsive in providing financial information requested by Senator Grassley. WCCI's articles of incorporation states, "...the corporation hereby elects to have no members." Creflo is not a board member. Dollar's family owns two private jets through a company called "World Heir": a Gulfstream IV and a Learjet 60.
Flatirons Community Church	Lafayette, CO	Jim Burgen		No	Audited Financial Statement	The 16 page audited financial statement lists figures for total revenue, total expenses, total assets, employee benefits, mission trips, church camps and other expenses.
LCBC Church	Manheim, PA	David Ashcraft		Yes	Annual Report (2019)	LCBC Church is a tradename registered to Lancaster County Bible Church which also uses the motto "Lives Changed by Christ".
Community Bible Church	San Antonio, TX	Ed Newton	Board of Trustees	No		The 1990 articles of incorporation states, "The Corporation is to have no members."
Lake Pointe Church	Rockwall, TX	Josh Howerton	Congregational	No		The 1981 articles of incorporation says, "The corporation is a church, and the management of its affairs is to be vested in its members."
World Overcomers Christian Church	Durham, NC	Gilbert Andre "Andy" Thompson Jr		No		According to the Articles of Incorporation, "The corporation will not have members." In addition to the church, Andy Thompson has also established World Overcomers Ministries which does not file a Form 990.
Family Christian Center	Munster, IN	Stephen "Steve" Munsey	Board of Directors	No		Family Christian Center is a tradename registered to Family Christian World. Stephen and Melodye Munsey are two of three church board members, resulting in family control of the church. Pastor Munsey preaches the prosperity gospel and often appears on religious television beg-a-thons. The church has a troubling financial history and a mysterious death at the Munsey home could both be considered big red flags for potential donors.
North Coast Church	Vista, CA	Chris Brown		No		One of the few churches accepting cryptocurrency (ethereum and bitcoin) donations.
Rock Church	San Diego, CA	Miles McPherson		No		McPherson, a former NFL player for the San Diego Chargers, founded San Diego Rock Church in 2000.
Mariners Church	Irvine, CA	Eric Geiger	Board of Directors	Yes	Annual Report (2020)	When the church restated its articles of incorporation in 2013, the action was approved by the church board of directors. This document reported, "The corporation has no members." In its 2020 Year End Report, Mariners Church reports distributing 900 tons of food in 2020.
Crenshaw Christian Center	Los Angeles, CA	Fred Price Jr.	Board of Directors	No		The 2010 restated articles of incorporation says, "The Corporation shall have members, who shall be selected as provided in the Bylaws of the Corporation... The management of this Corporation is vested in the Board of Directors."
The Summit Church	Durham, NC	J.D. Greear	Congregational	Yes	Proposed Budget and Annual Report (2019)	The church's articles of incorporation state, "Members alone shall have the authority to adopt and amend bylaws, approve budgets, receive members and govern and conduct the affairs of this corporation."
Pinelake Church	Flowood, MS	Chip Henderson	Board of Directors	No	Highlights and Ministry Budget (2020-2021)	The church is overseen by both a board of directors and a board of elders.
Northview Church	Indianapolis, IN	Steve Poe	Congregational	Yes	Annual audit available on request.	Northview Church is asking attendees to sign a commitment card to tithe for 90 days and will refund donors if tithing creates a financial hardship. According to its website, "Make a commitment to God to give the first 10 percent of your income to the storehouse... After 90 days, if it has created a financial crisis, or if you did not receive a blessing, we will refund all you gave from the date you submitted the card."
The Church of Eleven22	Jacksonville, FL	Joby Martin	Elder Board	Yes	Annual Report (2019.	The church holds Sunday morning services at 11:22 am, hence the name. The church's 2011 articles of incorporation says, "The government of the corporation and the management of its affairs shall be vested in a Board of Directors, who will also be known as the Elder Board."
Harvest Bible Chapel	Rolling Meadows, IL	Elders searching for new lead pastor	Elder Board	No	Audit Report (2018-2019) Legal Evaluation Report	In response to Harvest acquired $65 million of debt, concerned Christians launched The Elephant's Debt blog. In February 2019, the church fired Pastor James MacDonald and the following month ECFA revoked the church's membership after previously dismissing concerns about it operating fraudulently. Journalist Julie Roys reported on the church's use of a "black budget."
Shepherd Church	Porter Ranch, CA	Dudley Rutherford		Yes		The official name of the church is Shepherd of the Hills - Hillcrest Christian Church. The role of membership and board of directors is not defined in the church's 1996 articles of incorporation.
Grace Family Church	Lutz, FL	Craig Altman	Board of Directors	No		The 2015 amended articles of incorporation for Grace Family Church of North Tampa report, "There are no members with voting rights."
Bayside Community Church	Bradenton, FL	Randy Bezet	Board of Elders/Trustees	No	Annual Report (2019)	According to the church's 2002 articles of incorporation, "The manner in which the Directors or Trustees are elected or appointed: The Trustees will be nominated by the Senior Pastor and confirmed by the Board of Elders."
Sandals Church	Riverside, CA	Matthew Brown	Board of Directors	No	Financial Statement and Auditor Report (2019)	The church's 2018 amended and restated articles of incorporation state, "The Corporation will no have any members." Ironically, the governing documents for some of the satellite campuses do allow for members.
New Birth Missionary Baptist Church	Lithonia, GA	Jamal Bryant	Board of Directors	No		The church's 1997 restated articles says, "The Corporation hereby elects to have no members. Any action which would otherwise require a vote of members shall require only a vote of the members of the Board of Directors, and no meeting or vote of members shall be required for this Corporation, any provision of the Articles of Incorporation of this Corporation or the Bylaws to the contrary notwithstanding."
2\|42 Community Church	Brighton, MI	Steve Larson	Board of Directors	No	Annual Report (2019)	The 2006 restated articles of incorporation report, "There is no official membership at 2\|42 Community Church. Instead we encourage believers who choose to make this fellowship their church home, to connect weekly in cell groups, celebrate weekly at celebration services, and contribute in a ministry."
VBF Church	Bakersfield, CA	Ron Vietti		No		Valley Bible Fellowship Soul Factory, Inc. is the official name of the church.
The United Methodist Church of the Resurrection	Leawood, KS	Adam Hamilton		No		The church's official name is Church of the Resurrection--United Methodist. Ten people comprise the governing body of the church. Membership rules defined in the church bylaws.
Hope Community Church	Raleigh, NC	Mike Lee	Elder Board	No		According to the church website, "We are a non-denominational church, which means we are not formally aligned with an established denomination and are completely autonomous. The governing leadership of this church, under the guidance of the Holy Spirit, is vested in the Elder Board, whose authority is derived from the body of believers who compose this church."
Traders Point Christian Church	Indianapolis, IN	Aaron Brockett		Yes		The 2013 restated articles of incorporation report, "The Corporation shall have no members ..." On a positive note, this document prohibits self dealing. The church has 11 board members.
Parkview Christian Church	Orland Park, IL	Tim Harlow		Yes	Audited Financial Statement (2018-2019)	According to the church's annual report, almost $1 million was give to global missions in 2019.
First Assembly of God	Fort Myers, FL	Dan Betzer		No		The pastor hosts nine TV programs weekly.
Ada Bible Church	Grand Rapids, MI	Jeff Manion		No		Before becoming a church member, one must attend a Next Step class. "Church membership means we make a commitment to take care of each other."
Central Christian Church	Mesa, AZ	Cal Jernigan		Yes		The church's 2011 restated articles report, "The corporation will not have voting members."
Grace Church	Greenville, SC	Matt Williams Bill White	Elder Board	No	Year in review (2019)	The church website report, "There is no set number of elders, and the current board is always praying and considering additional elders as the church continues to grow. New elders are selected by the current board of elders, and the church body has an opportunity, prior to ordination of a new elder, to bring forth reasonable concern or agreement with the qualifications of the proposed elder." Church financial audit is available to church covenant members upon request.
Cross Point Church	Nashville, TN	Kevin Queen	Elders/Trustees	No	Annual Report (2019)	The church website explains the role of elders and trustees: "The Elders give spiritual oversight for the church." "The Board of Trustees are empowered by the Elders to oversee the day-to-day management of the church. To sum it up, they use their unique marketplace experience and wisdom to serve the church."
Biltmore Church	Arden, NC	Bruce Frank	Board of Trustees	No		Biltmore Baptist Church articles of incorporation created church membership and a three-person board of trustees: "The Corporation shall have members which may be divided into such classes as shall be provided in the by-laws." The church is audited annually by Batts Morrison Wales & Lee, P.A.
Manna Church	Fayetteville, NC	Michael Fletcher	Elder Board	No		The Manna Church articles of incorporation created both members and a board of elders manage the church: "Members shall not have the right to vote... The affairs of the corporation shall be managed and regulated by a Board which shall be designated as the Board of Elders." Manna Church operates campuses to evangelize and meet the spiritual needs military personnel and their families.
Shadow Mountain Community Church	El Cajon, CA	David Jeremiah	Board of Trustees	No		The board of trustees oversees the church and church members have the power to vote on church business. David Jeremiah Ministries operates independently of the church and files a Form 990 (2019).
The Austin Stone	Austin, TX	Kevin Peck		Yes		Before 2005, corporate decision making powers resided with the board directors. Then Austin Stone Community Church amended its articles of incorporation with a new clause, "Management of the affairs of the corporation is to be vested in the members of the corporation."
LibertyLive.Church	Hampton, VA	Grant Ethridge		Yes		LibertyLive.Church is a tradename registered to Liberty Baptist Church, which appears to be an unincorporated church. It is rare for an American church of this size to be unincorporated. Grant Ethridge was previously pastor of Liberty Baptist Church of Hampton which was voluntariliy terminated in 2014. Trinity Foundation was unable to identify any corporate entity that replaced the former church. There is another Liberty Baptist Church in Virginia, but it has no known ties to Ethridge.
Hope Fellowship	Frisco, TX	John McKinzie		No	Annual Report (2019)	Hope Fellowship Ministries is affiliated with the Assemblies of God.
Houston's First Baptist Church	Houston, TX	Gregg Matte	Congregational	Yes	Annual Report (2019-2020)	"The corporation is a church and has members constituting its congregational membership in whom the management of the affairs of the corporation is vested. Such management to be carried out by its officers as provided in its by-laws and subject to the control of such congregational membership."
Word of Faith Family Worship Cathedral	Austell, GA	Dale Bronner		No		All church officers are Bronner family members. The church's 1991 articles of incorporation says, "The Corporation will not have members."
CedarCreek Church	Perrysburg, OH	Benjamin Snyder	Board of Trustees	No	Annual Report (2019-2020)	Cedar Creek Community Church has a financial advisory committee composed of church leaders and local business people which provide advice for developing budgets and preparing for an annual audit.
Scottsdale Bible Church	Scottsdale, AZ	Jamie Rasmussen		No	Annual Report (2020)	Church members have voting rights. The Board of Elders serves as the Board of Directors.
Bellevue Baptist Church	Cordova, TN	Steve Gaines		No		To become a member, church attendees must attend a class to learn about the mission of the church
The Crossing	Quincy, IL	Jerry Harris		No	Annual Report (2019)	There is no record of Payson Road Christian Church at The Crossing in the Illinois Secretary of State website. The Crossing appears to be an unincorporated church.
First Baptist Orlando	Orlando, FL	David Uth		Yes		The church's bylaws, which are not available throught the Florida Secretary of State website, determine the roles of trustees and members.
Faith Promise Church	Knoxville, TN	Chris Stephens		Yes	Audited Financial Statement (2019)	While attendees may become church members, it is unknown if they have the ability to vote on church business.
Woodstock First Baptist Church	Woodstock, GA	Jeremy Morton		No	Beyond 2020 website	In the past three years the church has paid down $15 million of debt.
Eastview Christian Church	Normal, IL	Mike Baker		Yes		While attendees may become church members, it is unknown if they have the ability to vote on church business.
Real Life Ministries	Post Fallas, ID	Jim Putman	Elder Board	Yes		The church's articles of incorporation are not available from the Idaho Secretary of State website. When Sarah Leann Young of Check My Church requested financial information from the church the pastor decline to provide it.
Vineyard Columbus	Columbus, OH	Rich Nathan	Church Council Board of Directors	No		In 2009 Vineyard Christian Fellowship of Columbus amended its articles of incorporation to say, "The Corporation shall be controlled and managed under the direction of a Board of Directors to be known as the Church Council ..."
Water of Life Community Church	Fontana, CA	Danny Carroll	Elder Board	No		Fifteen men serve on the Elder Board.
Hope Church	Cordova, TN	Rufus Smith	Elder Board	No		Elders, elected by a vote of church membership, govern the church.
Brentwood Baptist Church	Brentwood, TN	Mike Glenn	Board of Trustees	No		Perhaps the most transparent church on this list when it comes to governance issues. The church has posted its bylaws online and the governance page on the website provides an explanation on the role of church trustees and deacons. Church members elect trustees which "serve as a lay leadership team."
Mountain Christian Church	Joppa, MD	Ben Cachiaras		Yes		To be updated following release of documents from Maryland Secretary of State.
Northside Christian Church	New Albany, IN	Nate Ross	Board of Trustees	No		Church members elect trustees to conduct the church's "legal affairs and legal business."
Grace Church	Akron, OH	Jeff Bogue		No		Grace Church of Greater Akron is a tradename registered to Grace Brethren Church of Norton. Since its founding in 1958, the church has gone through several name changes and church mergers. In 1980 the articles of incorporation were amended, but they are not available on the Ohio Secretary of State website so it is not clear church members still retain voting rights.
Compass Christian Church	Colleyville, TX	Drew Sherman	Congregational	No		Compass Christian Church is a tradename registered to Highland Meadows Christian Church. The church's 1967 articles of incorporation says, "The management of the affairs of the corporation shall be vested in the membership..." The church also has six people on its board of directors.
Oak Hills Church	San Antonio, TX	Travis Eades	Board of Directors	Yes		The 2009 restated articles of incorporation states, "The management of this Corporation is vested in a Coordinating Board of Directors." Meanwhile, the church has non-voting members.
Long Hollow Baptist Church	Hendersonville, TN	Robby Gallaty		No		While attendees may become church members, it is unknown if they have the ability to vote on church business.
Cornerstone Christian Fellowship	Chandler, AZ	Linn Winters		Yes		While church attendees may become church members, it is unknown if they have the ability to vote on church business.
BattleCreek Church	Broken Arrow, OK	Alex Himaya	Board of Directors	No		The church's 2003 articles of incorporation says, "Conditions of membership shall be stated in the Bylaws of the Corporation, which may be amended from time to time by the directors of the Corporation."
Emmanuel Church	Greenwood, IN	Danny Anderson	Board of Directors	No		Emmanuel Church of Greenwood's 1977 articles of incorporation says, "All members shall have one vote apiece..." The members elected directors to conduct church business.
Rock City Church	Columbus, OH	Chad Fisher	Board of Directors	No	Annual Report (2020)	The 2012 restated articles of incorporation says, "Plenary power to manage and govern the affairs of the Corporation is vested in the board of directors..."
The Crossing	Las Vegas, NV	Shane Philip	Elder Board	No		The pastor is the only church employee on the elder board.
Family Church	West Palm Beach, FL	Jimmy Scroggins	Congregational	Yes		Family Church is a tradename registered to First Baptist Church of West Palm Beach, Florida. The church posted its bylaws online details the qualifications and rights of voting members. Church members elect a board of directors that acts on their behalf.
Action Church	Orlando, FL	Justin Daily	Board of Directors	No		The church has both a board of directors and trustees. Three Daily family members are on the board. The church website explains, "The trustees are members of the congregation who oversee the finances and direct the provision of the facilities needed by the church. They provide counsel to the Operational Leadership Team regarding the major financial commitments of the church. The trustees serve as non-staff elders." Church members
Crossroads Christian Church	Corona, CA	Chuck Booher	Board of Trustees		Dollar Breakdown	Crossroads is one of the oldest churches on this list. Its 1895 articles of incorporation created a five person board of trusteesapproved by church attendees. According to the church's Give Page, 12 cents of each dollar given is spent on administrative costs, 14 cents is spent on facilities, 56 cents on ministries and 13 cents is spent on mortgage payments.
Liquid Church	Parsippany, NJ	Tim Lucas		Yes		Corporation documents are not available from the New Jersey Secretary of State website. The role of church membership and governance is unknown. The church set a goal for raising $500,000 at Christmas to fund mission projects.
Fellowship Church	Antioch, CA	Shaun Nepstad	Board of Directors			The 2014 amended articles of incorporation of Fellowship Church Greater East Bay says, "The corporation has no members."
Chase Oaks Church	Plano, TX	Jeff Jones	Board of Elders	No		The 2007 restated articles of incorporation says, "The Corporation shall have no members." It also reports, "The management of this corporation is vested in a Board of Elders."
The Village Church	Flower Mound, TX	Matt Chandler	Congregational	Yes	Annual Report (2020) Audited Financial Statement (2019)	The church bylaws, published on the church website, report, "The Members of the Church shall vote on the matters of (a) the annual operating budget; (b) any loan that results in cumulative indebtedness exceeding twenty percent (20%) of the current, annual Church operating budget; (c) disposition of substantially all of the Church’s assets; (d) merger or dissolution of the Church; (e) any proposed change to these Bylaws that would reduce, revoke or otherwise attenuate a right granted to the Members in the then-current Bylaws; and (f) other actions deemed major and extraordinary by the Central Elders."
Hosanna Church	Lakeville, MN	Ryan Alexander	Board of Directors	No		The role of members is determined by the church bylaws. Meanwhile, the 2020 restated articles of incorporation says, "The management of the temporal affairs of this Corporation shall be vested in a Board of Directors ..."
Southwest Church	Indian Wells, CA	Ricky Jenkins		No		In 1987, in a vote church members approved the name change to Southwest Community Church of Palm Desert after the board of directors recommended the name change. The church's articles of incorporation are not available on the California Secretary of State website.
Venture Church	Hattiesburg, MS	Jeff Clark	Congregational?	No		Venture Church is a tradename of First Baptist Church of Hattiesburg. The church has voting members. Its 2018 state status report does not list a church president or treasurer.
Rock Bridge Community Church	Dalton, GA	Matt Evans		Yes		The articles of incorporation are not available for download from the Georgia Secretary of State website. However, Matt Evans is listed as CEO, Secretary and CFO on the church's 2020 annual registration with Georgia. The church has a group of elders that assist in making decisions for the church.
Sugar Creek Baptist Church	Sugar Land, TX	Mark Hartman	Congregational	No		The church's 1975 articles of incorporation report, "The corporation is a Church and has members constituting its congregational membership in whom the management of the affairs of the corporation is vested."
Westside Family Church	Lenexa, KS	Randy Frazee		No		The 1977 articles of incorporation says, "The conditions of membership shall be fixed by the By-Laws." Nine people serve on the board of directors.
Canvas Church	Kalispell, MT	Kevin Geer		No		Canvas Church is a tradename registered to Kalispell Assembly of God Church. The articles of incorporation are not available on the Montana Secretary of State website. The church's 2020 entity report lists four board members.
Denton Bible Church	Denton, TX	Tommy Nelson	Elder Board	No		The church's 2003 restated articles of incorporation says, "Management of the corporation is vested in a Board of Elders, who have the full and complete authority to manage the corporation, amend its Bylaws, Articles of Incorporation, take whatever action is necessary for the operation of the corporation."
Bethlehem Church	Bethlehem, GA	Jason Britt	Deacon Board			Bethlehem First Baptist Church's 1976 articles of incorporation says, "The reference to Deacons and directors shall be synonymous whenever they appear in the Constitution and By-Laws."
Central Baptist Church	Jonesboro, AR	Archie Mason		No		Appears to be an unincorporated church. No entity named Central Baptist Church in Jonesboro is listed in the Arkasas Secretary of State website and there is no tradename registered for Central Baptist Church.
Elevate Life Church	Jacksonville, FL	Tim Staier	Board of Directors	No		The church's 2015 restated articles of incorporation says, "The management of the affairs of the corporation shall be vested in a Board of Directors, as defined in the corporations' Bylaws." The pastor serving as president, three trustees and four oversees guide the church.
Mission Hills Church	Littleton, CO	Craig Smith	Board of Directors	Yes	Missions Report	While the church has members, the 1994 restated articles of incorporation says, "The affairs of the corporation shall be carried on through its Board of Directors; the manner of their election shall be as provided in the Constitution and Bylaws." Regarding church finances: "15% of every dollar given to Mission Hills Church goes directly to support Outreach here and around the world."
Calvary Church	Clearwater, FL	Willy Rice		No	Weekly Finance Report	Calvary Baptist Church is a trade name registered to First Baptist Church of Clearwater. The church's articles of incorporation are not available from the Florida Secretary of State website. While the church does have members, it is unknown if the members have voting rights.
Silverlake Church	Pearland, TX	Reginald DeVaughn	Board of Directors	No		Four DeVaughn family members are on the church board. The 1995 articles of incorporation stated, "The by-laws of the Corporation shall be adopted by its Board of Directors. The power to alter, amend or repeal the by-laws or to adopt new by-laws shall be vested in the Board of Directors."
Radiant Church	Tampa, FL	Aaron Burke		No	Annual Report (2019)	The church's 2006 articles of incorporation says, "The corporation is organized on a non-stock basis and shall have no members. The powers of this corporation shall be exercised, its property controlled, and its affairs under the direction of and conducted by a board of directors."
Pathway Church	Wichita, KS	Todd Carter		No		The church's 2011 restated articles says, "The business and affairs of the corporation shall be managed and conducted by a governing body consisting of one or more members, the exact number and selection of which shall be determined in accordance with the corporation's bylaws, as amended from time-to-time."
Grace Church	Middleburg Heights, OH	Jonathan Schaeffer	Board of Directors	No		While Grace Church C&MA does have voting members, its 2019 restated articles of incorporation says, "The management of the affairs of the Church shall be vested in a board of directors ..."
Brookwood Church	Simpsonville, SC	Perry Duggar	Board of Trustees	Yes	Ministry Plan (2020-2021)	Brookwood Community Church's articles of incorporation are not available from the South Carolina Secretary of State website. The church website explains the role of trustees, "Serve the Church as official representatives of the Church in terms of business contracts and other legal matters."
Faith Church	Dyer, IN	Bob Bouwer	Board of Directors	No	Annual Report (2019)	Faith Reformed Church's board of directors manages the church's affairs.
Eagle Christian Church	Eagle, ID	Steven Crane	Elders	No		The church's articles of incorporation are not available from the Indiana Secretary of State website. Meanwhile, the church website says, "Our Elders oversee the basic divisions in our mission statement."
Cascade Hills Church	Columbus, GA	Bill Purvis	Board of Directors	No		In 2017, Cascade Hills Baptist Church restated its articles of incorporation. "The Corporation will not have members. Any action which would otherwise require a vote of members shall require only a vote of the Board of Directors ..."
Lifepoint Church	Lewis Center, OH	Dean Fulks	Board of Directors	No	Annual Report (2019)	While Lifepoint Church does have members, it delegates business affairs to a board of directors. The 2006 restated articles of incorporation says, "Plenary power to manage and govern the affairs of the Corporation is vested in the board of directors, otherwise known as the Ministry Leadership Team of the Corporation."
Johnson Ferry Baptist Church	Marietta, GA	Clay Smith	Congregational	Yes	Ministries Plan (2020-2021)	The church's 1983 articles incorporation says, "The management and affairs of the corporation shall be vested in its members as set forth in the Constitution and By-Laws of said corporation, except as such authority may be delegated by the Constitution and By-Laws of the corporation."
3Circle Church	Fairhope, AL	Chris Bell	Board of Directors	No		The church's 2000 articles of incorporation says, "The business of the corporation shall be managed by the board of directors of the corporation."
Gateway Fellowship Church	San Antonio, TX	John Van Pay	Board of Directors	No		Gateway Fellowship Church Assembly of God's 2007 articles of incorporation allows for members but delegates management to the church board: "The management of the affairs of the corporation is vested in the board of directors." The church lists on its website giving page the names of missionaries it financially supports.
CrossCity Christian Church	Fresno, CA	David Rutherford	Board of Directors	No	End of Year Report (2020)	When the church changed its name in 2007, the amended articles of incorporation noted, "The corporation has no members." The church actually has non-voting members.
Bethel Church	Crown Point, IN	Steve DeWitt	Congregational	No		Bethel Church & Ministries has voting members and deacons serve as the board of directors. In 1986 church members voted to approved the name change of the church.
South Mountain Community Church	Draper, UT	Paul Robie	Elder board	No		The church's restated articles of incorporations states, "The voting privilege of members shall be limited to casting votes for directors... For all purposes, the Board of Directors of the corporation shall be referred to as the Elder Board, and Directors may be referred to as Elders. The corporation shall be governed by its Elder Board."
World Harvest Church	Columbus, OH	Rod Parsley		No		While the church has members and a Board of Trustees, the Pastor has ultimate decision making power. The 1992 amended articles of incorporation says, "In the event of any conflict of opinion or ruling between the Board of Trustees and any auxiliary organization, the Pastor shall have the power to overrule and take precedence over any such organization, and withdraw the churches approval of same."
Eagle Mountain International Church	Newark, TX	Kenneth Copeland	Board of Directors	No		The church's 1997 restated articles of incorporation says, "The corporation elects to have no members. Any action which would otherwise require a vote of members shall require only a vote of the Board of Directors, and no meeting or vote of members shall be required for this Corporation, any provision of the Articles of Incorporation of this Corporation or the Bylaws of the corporation to the contrary notwithstanding." The organization owns 4 aircraft, including 2 jets: a Gulfstream V and a Cessna 750 "Citation 10"
Family Worship Center Church	Baton Rouge	Jimmy Swaggart	Board of Trustees	No		Jimmy Swaggart Ministries is a tradename registered to Familiy Worship Center Church. The articles of incorporation says, "The corporate powers and management of this corporation shall be vested in and managed by a Board of Trustees of no less than three and no more than fifteen members." Regarding church members, it says, "These members shall have no voting rights whatsoever in this corporation or its affairs." Currently all three directors are members of the Swaggart family.
Grace Community Church of the Valley	Sun Valley, CA	John MacArthur	Elder Board	No		Articles of incorporation are not available for download from the California Secretary of State website. However, the church website provides an explanation for the roles of members and elders. "As spiritual overseers of the flock, elders are to determine church policy (Acts 15:22); oversee the church (Acts 20:28); ordain others (1 Tim. 4:4); rule, teach, and preach (1 Tim. 5:17; cf. 1 Thess. 5:12; 1 Tim. 3:2); exhort and refute (Titus 1:9); and act as shepherds, setting an example for all (1 Pet. 5:1-3)." Grace to You, John MacArthur's broadcast ministry, now operates as an integrated auxilary of the church and has stopped filing a Form 990, but makes some financial information public as a member of ECFA.
Morningside Church	Blue Eye, MO	Jim Bakker	Board of Directors	No		After his release from prison following the PTL scandal, Bakker moved to Missouri and started a new ministry with assistance from property developer Jerry Crawford. Jim Bakker Show Ministry is a tradename registered to Morningside Church.
City of Destiny	Apopka, FL	Paula White	Board of Directors	No		Paula White Ministries is a tradename registered to the church. After Pastor Zachary Tims died in 2011, Paula White took over the church. When the church changed its name in 2019, the amendment to the church articles stated, "There are no members or members entitled to vote on the amendment(s)." Instead, the name change was approved by the board of directors.
Word of God Fellowship (Daystar Television Network)	Bedford, TX (Dallas/Ft Worth)	Marcus and Joni Lamb	Board of Directors	No		The Daystar Television Network is actually a church and as such, does not have to provide any public financial information. It is a tradename registered to the church. The church owns a Gulfstream V private jet purchased in 2020 after being approved for a Paycheck Protection Program loan. An NPR 2014 exposé of the TV network exposed a major false claim made by Lamb. He claimed $30 million given to charity, when financial statements revealed only $9.7 million in grants to outside recipients, approximately 5% of total revenue.
World Healing Center Church (Benny Hinn Ministries)	Grapevine, TX	Benny Hinn	Board of Directors	No		Benny Hinn Ministries is a tradename registered to World Healing Center Church. Trinity Foundation believes the IRS made a mistake in recognizing the organization as a church rather than a media ministry. For this reason, Benny Hinn Ministries is not required to file a Form 990.
Ministerio Internacional El Rey Jesus, Inc., also known as King Jesus International Ministry	Miami, FL	Guillermo Maldonando	Board of Directors	No		Also known as King Jesus Ministries. Owns a Falcon 50 private jet. The church has multiple locations and claims attendance of 15 to 20,000 each week (presumably pre-COVID). Has or had a for-profit business located at the same address as the Miami church: “El Shaddai Investment, LLC” (formerly G. Maldonado Apostolic Ministry, LLC,)
Victory Christian Ministries International, Inc. also d/b/a Tony& Cynthia Brazelton Ministries	Suitland, MD (Washington D.C.)	Tony and Cynthia Brazelton	Board of Directors	No		Tony & Cynthia Brazelton Ministries is a d/b/a for VCMI, Inc. VCMI, Inc. owns a 1981 Rockwell Sabreliner private jet. The church has eight campus locations (as of 2020), 4 in MD, 1 in FL, 1 in VA, 1 in Wash D.C., and one in the UK
A Glorious Church Fellowship, also d/b/a Billye Brim Ministries, Inc (fictitious name)	Collinsville, OK	Chip and Candace Brim, Billye Brim	Board of Directors	No		The church owns a 1998 Cessna 550 jet. The board of directors is apparently controlled by family members. Though the home church for BBM is located in OK, Billye Brim Ministries, Inc. (a fictitious name) has a Kirbyville (Branson), MO address. Note the separate websites; however, the son's church is the home church for Billye Brim Ministries, Inc.
Lifestyle Christianity	Watauga, TX	Todd White	Board of Directors	No		In 2020 the IRS reclassified Lifestyle Christianity as a church. The organization no longer files a Form 990.When this document was last filed in 2017, Todd White received $180,682 in nontaxable benefits. The 2017 articles of incorporation says, "The Corporation shall have no members."
Living Word Christian Center	Brooklyn Park, MN	James Mac Hammond	Board of Directors	No		The church is unrelated to televangelist Bill Winston's church of the same name. The church owns two jets: A 1986 Cessna 650 purchased in 2019 and Jesse Duplantis' former jet, a Dassault Falcon 50, acquired in 2020, weeks before applying for a Paycheck Protection Program loan. The church's 1996 amended articles of incorporation says, "The corporation elects to have no members. Any action which would otherwise require a vote of members shall require only a vote of the members of the Board of Directors, and no meeting or vote of members shall be required for this Corporation, any provision of the Articles of Incorporation of this Corporation or the Bylaws of the corporation to the contrary notwithstanding."
Living Word Christian Center	Forest Park, IL	Bill Winston	Board of Directors	No		The church is unrelated to Mac Hammond's church of the same name. Articles of Incorporation are not available for download from the Illinois Secretary of State website. The pastor has a separate organization, Bill Winston Ministries, which files a Form 990. The church owns a 1999 Gulfstream IV jet.
New Beginnings	Bedford, TX	Larry Huch	Board of Directors	No		New Beginnings and Larry Huch Ministries are both tradenames registered to Freedom Center DFW. The church's articles of incorporation says, "The Corporation shall have no members." It also says, "The full and complete management and control of the Corporation shall be vested in its Board of Directors ..."
White Dove Fellowship	Harvey, LA	Mike Millé		No		The articles of incorporation are not available for download from the Louisiana Secretary of State website. Two of three directors are family members. The church owns a 1983 Israel Aircraft Industries 1124A jet.
The Trinity Church	Phoenix, AZ	Mark Driscoll	Board of Directors	No		In 2017 when the church amended its articles of corportion, the filing noted that it was "approved unanimously by the Board of Directors of the Corporation. There are no members with voting rights."
Trinity Church Wall Street	New York City	Phillip Jackson	Episcopal	No	Press Releases disclose grants given out by the church.	While not as well known, Trinity Church Wall Street is the oldest and wealthiest church on this list. Because the church was founded in 1696, articles of incorporation are not available online. In 2019, The New York Times published an article about the church titled The Church With the $6 Billion Portfolio. The church does not file a Form 990-T to disclose unrelated business income because of the way the federal law is written, rentable income for non-profit organizations is exempt from federal taxation if the property has been paid off.