• •
April 7, 2015
Commission's Secretary Office of the Secretary Federal Communications Commission Attention: CGB Room 3-8431 9300 East Hampton Drive Capitol Heights, MD 20743
RE: Petition for Closed Captioning Exemption Greater Community Temple is a community-based church with two locations in the city of Memphis. It operates under the Church Of God In Christ, Inc., and is incorporated as a 501(c)(3). We are funded by donations and fundraisers, all of which are fully tax-deductible. Greater Community Temple's mission is to impact our community through evangelism and discipleship in order to change the world. We are committed to developing believers in their faith of the Lord Jesus Christ through the consistent and systematic study of God's Word. Spreading the gospel of Jesus Christ to believers and unbelievers alike is a core component of our faith. One of the many ways we do this is by broadcasting weekly on several major television and radio outlets.
We are honored to have the opportunity to send the message of Jesus Christ through the airwaves. Our radio and t elevision programs are entitled Touched by the Truth Ministries. We reach thousands weekly via radio {95.7 Hallelujah FM & 94.7 WOJG) and television (WREG Channel 3, The WORD Network & Comcast Access Channel 17). Organizations like ours make available the spiritual resources that enrich families, communities, and individuals throughout the world.
As we understand it, the FCC has mandated that all television programs include Closed Captioning. We have two shows that would require Closed Captioning, our Touched by the Truth broadcasts that air on WREG Channel 3 and The WORD Network respectively. While we have not gotten assistance from our programming distributors, we do openly invite our viewers and members to partner with us to help further our outreach efforts. Although these donations help us to maintain our on-air status, they do not provide 100% funding.
The cost of Closed Captioning would be a financial burden, grossly obstructing our continued communication via television. Please find quotes we have received for weekly Closed Captioning, totaling $11,000-$26,000 annually. In addition, we have found that producing Closed Captioning internally would be totally cost prohibitive: $11,950 for the software; $3,700 for the computer; roughly $1,800 for set-up and training. We are not attempting to merely save a few dollars; however, Closed Captioning is a financial burden we simply would not be able to bear. We know that without an exemption, we would be forced to discontinue our shows.
Thank you in advance for your respect and attention to this matter. Do not hesitate to contact us for any questions or concerns you may have.
• I cutive Assistant to Senior Pastor
"One Church In Two Locations"
orul~"" 71'1'>'11u...... ; .,™1RHY7 /Pnnn11>· toon '\?7-Q?"\"\ /FAY' fQOI) :'\26-6749 /www.2ctministries.onz Stephanie Hill
From: Jeff Williams
FYI. This one is for the 1hr show.
Sent from my iPhone
Begin forwarded message:
From: Ben Kalb
Dear Jeff, Turn Around: 2-3 Business Days It was a pleasure to speak with you about closed captioning your program. This is the quote for both the 60 minute version and the Accepted Formats: 30 minute versions. Pro-Res, DVCPro/DV, MPEG-2, XDCAM Roll-Up Closed Captioning Mailing Address: 2-3 Line Roll-Up Captioning Caption Labs Includes Transcript and Caption Formatting 1010 Taylor Station Rd., Suite 58:30 Original Program - $277 Per Episode E 28:30 Alternate Program - $95 Per Episode Columbus, OH 43230 Captioning Total: $372 Phone: (614) 310-1300 Fax: (61 4) 310-1301 StationDrop Digital Delivery Small File Upload (2GB Encoding to TV Station Specs & Delivery limit): HD Files - $95 per delivery (60 min) d ic;k 11~)1\~ SD Files - $35 per delivery (30 min) One-Time Setup Fee - $100 per station (waived)
1 Stephanie Hill
From: Jeff Williams
FYI ...
Sent from my iPhone
Begin forwarded message:
From: Ben Kalb
Dear Jeff, Turn Around: 1-2 Business Days It was a pleasure to speak with you about closed captioning your program. This is the quote for the 30 minute version Accepted Formats: only. Pro-Res, DVCPro/DV, MPEG-2, XDCAM Roll-Up Closed Captioning Mailing Address: 2-3 Line Roll-Up Captioning Captionlabs Includes Transcript and Caption Formatting 1010 Taylor Station Rd., Suite E 28:30 Program - $145 Per Episode Columbus, OH 43230 (regular price $237 per episode) Phone: (614) 310-1300 Fax: (614) 310-1301 StatlonDrop Digital Delivery Small File Upload (2GB limit): Encoding to TV Station Specs & Delivery ~ :ltl \ Jl-! ~. HD Files - $68 per delivery (30 min) SO Files - $35 per delivery (30 min) One-Time Setup Fee -$100 per station (waived)
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CHURCH OF GOD IN CHRIST (COGIC) COMPILED FINANCIAL STATl!MENTS FOR THE YEAR ENDED DECEMBER 31, 2013 07114/2014 16:49 (fAX) t'.UU;;tfUlU GREATER COMMUNITY TEMPLE CHURCH OF GOD IN CHRIST TABLE OF CONTENIS PAGE Independent Accountant's Compilation Report ...... 1 Statements of Financial Position ...... ,...... 2 Statements of Activities and Net Assets...... 3 Statements of Cash Flows ...... 4 Notes to the Financial Statements ...... 5-7 07/14/2014 16:49 P.0041010 JAMES£ POWERS Cl!RTIFIED PUBLJC ACCOUNTANT 33S$ POPLAR A VENUE, sun-E 300 MEMPHIS, TENNESSEE 38114 (901) 144-183tl'33-9tul *FAX {901) 143-3611 C~LL (901) 233-1114 INQePENDENT ACCOUNTANT'S COMPIL6TION BEPQRT Bishop Brandon B. Porter And Offlclal Board Greater Community Temple Church of God in Christ 924 Dunlap Memphis, TN 38103 I have compiled the accompanying statements of financial poattion of Greater Community Temple Church of God In Christ as of December 31, 2013 and the related 1tatement1 of activltln and net ••Mtl and 1tatemants of cash flowa for the nine months then ended. I have not eudlted or reviewed the accompanying financial statements and, aooordlngly, do not e>epreas ah opinion or provide any aeeurance about whether the flnanclal etatementa are In accordance with accounUng prlnciplea gene1111iy accepted In the Unites States of America. Church officials are reeponslble for the preparation and fair presentation of the ftnancial statements In accordance with accounting princlpl11 gen1111lly accept.d In the United State& of America and for de1lgnlng, Implementing, and maintaining Internal control relevant to the preparauon and fair presentation of the nnancial statements. My reaponslblllty Is to conduct the compllatlon In accordance with Statements on Standards for Acoountrng and Review Services Issued by the American Institute of Certified Publlc Accountants. The objective of a compilation le to aasJst church offtclals In presenting flnanclal lnfonnatlon In the fonn of financial s nts without undertaking to obtain or provide any assurance that there are A*l1[jiifclfm~~lona hat should be made to the financial statements. (fAX) P.0051UlU OREA TER COMMUNITY TE!MPLe CHURCH OF GOD IN CHRIST STATEME!NT OP FINANCIAL POSITION Decamb•r 31, 2013 A88~TS cyrcent Assets Cash - Checking $ S0,035 • Building Fund 1,438 • Mutual Fund 21.212 Total Current Assets 72.883 Fixed Asstta (tigto 2) Land 58,450 Building/Improvement 3,573,529 Furniture and Fixtures 587,811 Equipment 538,385 Building Expansion 3,602,807 Total Fixed Assets 8,2~8,782 TOTAL AS8ET8 '1,321,461 LIABIUDl!I AND NETA88ED Current LlabllHles Current Portion of Long-Tenn Debt (Note 3) f221,000 Total current Liabilities 221,000 Long-Tenn Lla~Hjtjes Long-Term Debl Payable (Note 3) [email protected] Total Llabllitles 4,199,135 NET ASSETS Unrestricted 4.130,330 TOTAL LIABILmES AND NET A88ET8 ! 1,329,416 See Acc:ompanyfng Notes -nd Independent Accountant's Compilatton Report. 2 0711412014 16:49 P.OVttlUlU OREATl!R COMMUNllY TEMPLE COGIC STATEMENT OF ACTIVITIES FOR THE lWELVE MONTHS ENDED DECE!MBER 31, 2013 i}NRESIRfCTED NET ASSED SUPPORT TlthH and Offerings s 2.213.§66 Administrative Cost $31,664 Advertising 188,904 Benevolence 8,851 Bulldlng Repairs and Maintenance 14,315 Books and Publloatlons 6,697 Churoh Assessments 181,497 Equipment Lease/Rental 48,287 Food •nd lnctdentals 20,387 Honorariums 92,185 Insurance 133,730 Interest 211 ,see Lawn Care 18,818 Otfioe/Oparating Supp/In 45,724 Parsonage 15,7.fa Pest Control 3,445 PQstage, Printing & Shipping 37,188 Salaries and Wages 528,587 Allowances 5,912 Payroll Taxes 58,489 Proress1on11 Servfces n.s2s Telephone 26,040 Travel and Lodging 203,087 utUltlas 110.884 Vehicles ~ TOTAL EXPENSES 2,0H,211 INCREASE IN NET ASSETS 208,355 NET ASSETS • BEGINNING w1.97s NET ASSETS - l!NDING $4,130,J,30 s .. Accompany Notes and lndlp•ndent Accountant's CompJlatlon Report. 3 0711412014 16:50 P.007101U GREATER COMMUNITY TEMPLE CHURCH OF GOD IN CHRIST (COGIC) STATEMENT OF CASH FLOWS FOR THE 1WELVE MONTHS ENDED DECEMBER 31, 2013 Cash Flows for Operating ActfvltJes Changes In net assets $ 208,355 AdJustments to reconcile change In net assets to net cuh provtded by operating activities. (lncrease)/Oacrease In Mutual Funds 823 .lnc::reasel(decrease) In Current Portion of Mortgage Payable 16,458 Net Cash Used by Operating Activities 225,638 Cash Ftows from Investing Aotlvities Purohase of Fixed Assets (44,486) Net Cash Provided by Investing Activities (44,488) Cash Flows from Financing AcUvltles Repayment of Long· Term Oebt (184,133) Nat Jncrease Cash and Cash Equlvalents 1t Beginning of Year 64,454 CASH ANO CASH l!QUIVALENT AT END OF YEAR ! S1,471 Supplemental Dleclo•ure lntereat Paid !211,586 Ste Accompany Note1 and Independent Accountant's Compllidion Report. 4 07/14/2014 16:50 t'.UUatUlU GREATER COMMUNITYTEMPLe CHURCH OF OOD IN CHRIST NOTES TO THE FINANCIAL STATEMENTS Dl!Cl!MBE!R 31, 2013 NOTEj__- NATIJ.RE OF ACTIVITIES AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES HAWRE OF ACIJVIIIES A· Greater Community Temple was founded Jn 1972. Bishop Brendon B. Porter haa been the Pastor lince 1991. The Church ii 1 nonprofit org•niZ1tion and is declicatad to spreading th• Gospel through establishing, developing, and promoting all aspeats of ohuroh ministfy within Memphis, Tennessee, and the surrounding con1mµnttles. The Church I& supported primarily through contrtbuUons from the congregation. BASIS OF ACCOUNTING I · The financial atatements of the Church have bean prepared on the accru1I basla of accounting and accordingly reflect all ligniflcant liabllitfes. BASIS OF PBE§ENIA'[ION ~. Financial statement presentation follows the recommendations of the Flnanolal Accounting Statements Board its Statement of Financial Accounting (SFAS) No. 117, Flnanclat Statements of Not-for·Proflt Organizations. Under SFAS No. 117, the OrganlZatlon 11 required to report lnformatton regarding Its financial position and activities according to three classes of net a868tS: unrestricted net assets, temporarily restr1cted net assets, and permanently restrfcted nat aueta. Currently, the Church has only unrestricted net auets, all contributions are unrestrlct9d. USE OF ESTIMA!ES J2. The preparation of financial statements In conformity with generally accepted accounting prlnctpfu requires church's offlcfala to make eattmatea and a11umption1 that affect certain reported amounta and disclosure&. Accordingly, actual results could differ from those estimates. PROPERTY AND !QUIPMl:NT ~ Acqulaltions of property and equipment are capitalized and carried at COit or, It donated, the 1pproxim1t8d flllr value at the date of donation. D•preclatton has not been taken. s 0711412014 17:16 P.001/001 GREATER COMMUNITY TEMPL! CHURCH OF GOD IN CHRIST NOTES TO THE FINANCIAL STATEMENTS Dec1mbtr 31, 2013 CONTINU!D REVENUE ftECOQNIIION Contributions received are recorded ea unrestricted oontrlbutlons. CONTRIBUTEP SEBVICS:S Greater Community Temple receives a aubstantial amount of s&Mce• donated by Its members In oerrying out the church's ministry. No 1mountt have been reneoted In the tlnanclat 1tat1ments for those services since they do not meet the criteria for recognition under SFAS No. 116. INCOME TAXES The Church la exempt from federal and 1t.te income taxes under Internal Revenue Code Section 601 0. (3). SWEMENT OF CA§H FLOWS Cash In the checking account and bulldlng fund aocount le oonsldered cash equivalent NOTE 2 .. FQ(ED A88EJS FIXed a11et1 at December 31, 2013, consisted of the fOllowlng: PucrJptlon Amount Land $ !6,450 Church and Gym· 5151 Winchester 1,300,000 Church • 924 Dunlap 700,000 Church· 1381 Kney 96,000 Parsonage - 4899 Ourwood 750,000 Renowtions 728,629 Fumtture and Flxtur&1 eB7,811 Equipment 536,385 Sulldlng Exp1n1ion 3,502,807 TOTAL U,2,Sf,712 6 07114/2014 16:50 P.010/UlU Gft!AT!ft COMMUNITY TEMPLE COOIC CHURCH OF GOD IN Cf:fRIST NOTES TO THE FINANCIAL STATEMENTS Dtc1mber 31, 201 ~ CONTINUED NOTE 3 - CURR£NT ANQ LONO·TERM MOBTGAgl! PAYABLE Current Long-Term fRctfon Podloo Mortgage payable to Regions Bank, Memphis, TN. The monthly payment Is $18,576 (prfnctpal and Interest) The mortgage Is collaterallzed with church property. The mortgflgt matures during the ye1r of 2025. $108,0DO $1 ,823, 728 Mortgage payable to Tnist one Bank of Memphis, TN. The monthly payment Is $21,358 (prfnolpal and Interest). The mortgage Is oollaterallzed with church property. The mortgage matures during the year of 2027. 115,000 2,364,407 TOTAL 1221.000 H.971.131 M1turttl9S of long-term mortgage payable are as follows: Amount 2,014 221 ,000 2,015 223,800 2,01e 224,800 2,017 228,080 2,018 227,502 Thereafter 2.855.0H TOTAL f 3,171,131 7 03/3012015 10:03 t' .UU.11U I I GREATER COMMUNITY TEMPLE CHURCH OF GOO IN CHRIST (COGIC) COMPILED FINANCIAL STATEMENTS FOR TH~ lWELVE MONTHS ENDED DECEMBER 31, 2014 03130fZ015 10:03 t'.UU'llUI t GREATER COMMUNITY TEMPLE CHURCH OF GOD IN CHRIST TABLE OF CO~TENTS Independent Accountant's Compilation Report ...... 1 Statement of Financial Position ...... 2 Statement of Activities and Net Assets ...... 3 Statement of Cash Flows ...... 4 Notes to the Financial Statements ...... 5-7 03/3012015 10:03 t' .uu:r1u 11 JAMES E. POWERS CERTIFIED PUBLIC ACCOUNTANT 3365 POPLAR A VENUE, SUITE 300 MEMPHIS, TENNESSEE 38114 (901) 744-66361433·9048 *FAX (901) 743-3561 CELL (901) 233-1774 }•[email protected] INDEPENDENT ACCOUNTANyiS COMPILATION REPOR! Bishop Brandon B. Porter And Official Board Greater Community Temple Church of God In Christ 924 Dunlap Memphis, TN 38103 I have compiled the accompanying statements of financial position of Greater Community Temple Church of God in Christ as of December 31 , 2014 and the related statements of activities and net assets and statement of cash flows for the year then ended. I have not audited or reviewed the accompanying financial statements and, accordlngly, do not express an opinion or provide any assurance about whether the financial statements are In accordance with accounting principles generally accepted in the Unites States of America. Church. offlcials are responslble for the preparation and fair presentation of the financial statements In accordance with accounting principles generally accepted In the United States of America and for designing, Implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements. My responsibility is to conduct the compilation in accordance with Statements on · Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The objective of a compllatlon ls to assist church officials in presenting financial Information In the form of financial statements without underta to obtain or provide any assurance that there are no material · u be ma e nanclal statements. 0313012015 10:03 t'.UUblU 11 GREATER COMMUNITY TEMPLE CHURCH OF GOD JN CHRIST STATEMENT OF FINANCIAL POSITION December 31, 2014 ASSETS Current Assets Cash - Checking $ 42,825 - Building Fund 416 - Mutual Fund 21.212 TotGI Current Assets 64,453 Fixed Assets CNote 2l Land se,450 Bulldlng/lmprovement 3,573,529 Furniture and FIX1ures 567,811 Equlpmem 536,385 Building Expansion 3,502,607 Total Fixed Assets 8,256,762 TOTAL ASSETS LIABILITIES A,Wl NET ASSEI§ current Liebmtles Current Portion of Long-Tenn Oebt (Note 3) $208,635 Total current Llabilities 206,635 Long-Tenn Llabllitles Long-Term Debt Payable (Note 3) 3,712,529 iotal Llabllltles ~21.164 NET ASSETS Unrestrfctad 4,400,071 TOTAL l.IAalLITIES AND NEY ASSETS ' 8,321,235 ~ee Accompanying Notes and Independent Accountant's Compllatlon Report. 2 0313012015 10:03 t'.UUllUI I GREAlER COMMUNITY TEMPLE COGIC STATEMENT OF ACTIVITIES · FOR THE lWELVE MONTHS DECEMBER 31, 2014 UNRESTRICTED NE! A§SETS SUPPORI. T'rthes and Offerings i 2.421.422 EXPENSES Administrative Cost $36,089 AdvertJslng 157,652 Benevolence 5,718 Building Repairs and Maintenance 28,060 Church Assessments 243,066 Equipment Lease/Rental 42,492 Food end Incidentals 40,330 Honorariums 91,045 Insurance 187,929 Interest 15.1,507 Lawn care 14,110 Offtce/Operatf ng Supplies 55,395 Parsonage 22,073 Pest Control 4,873 Postage, Printing & Shipping 34,795 Salaries end Wages 523,533 Allowances 12,315 Payroll Taxes 65,562 Professlonel Services 59,189 Telephone 19,904 Travel and Lodging 240,319 Utilities 104,159 Vehicles li.M§ TOTAL EXPENSES 2,168,681 INCREASE IN NET ASSETS 269,741 NET ASSETS • BEGINNING 4.130.330 NET ASSETS - ENDING $4,400,071 See Accompany Notes and Independent Accountant's Compflation Report. 3 03/30/2015 10:03 P.OOB/011 GRl!ATER COMMUNl1Y TEMPLE CHURCH OF GOD IN CHRIST (COGIC) STATEMENTOFCASHfLOWS FOR THE lWELVE MONTHS ENDED DECEMBER 31, 2014 Cash Flows for Operating Activities Changes in net assets $ 269,741 Adjustments to reconclle change In net assets to net cash pravtded by operating actMtles. lncrease/(deorease) in Current Portion of Mortgage Payable (12,385) Net Cash Used by Operating Activities 257,376 Cash Flows from Investing Activities Purchase of Fixed Assets Net Cash Provided by Investing Activities Cash Flows from Financing Activities Repayment of Long-Term Debt (265,606) Net lncrease C~sh and cash Equivalents at Beginning of Year 51,471 CASH AND CASH EQUIVALENT AT END OF YEAR · $ 43.241 Supplemental Olsclosure Interest Paid $161,607 see Accompany Notes and Independent Accountant's Compllatloo Report. 4 03/30/2015 10:04 f'.UUl1/Ul1 GREATER COMMUNITY TEMPLE CHURCH OF GOD IN CHRIST NOTES TO THE FINANCIAL STATEMENTS SEPTEMBER 30, 2013 NOTE 1 - NATURE OF ACTIVITIES AND SUMMARY Of SIGNIFICANT ACCOUNTING POLICIES NATURE OF ACTIVITIES a_. Greater Community Temple was founded In 1972. Bishop Brandon B. Porter has been the Pastor since 1991. The Church ts a nonprofit organization and is dedicated to spreading the Gospel through establishing( developing, and promoting all aspects of church ministry within Memphis, Tennessee, and the surrounding communities. The Church is supported primarily through contributions from the congregation. §ASIS OF ACCOUNTING I· The financial statements of the Church have been prepared on the accrual basis of accounting and accordingly reflect all significant liabilltfes. BASIS OF PRESENTATION £. Financial statement presentation follows the recommendations of the Flnancial Accounting statements Board its Statement of Financlal Accounting (SFAS) No. 117, Financial Statements of Not-for-Profit Organizations. Under SFAS No. 117, the Organization is required to report Information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Currently, the Church has only unrestricted net assets, all contributions are unrestricted. USE OF ESTIMATES D. The preparation of financial statements In confonnity with generally accepted accounting prlnciples requires church's officials to make estimates and ass.Y.IIJQllons that affect certain reported amounts and disclosures. Acoordlngly, actual results could differ from those estimates. PROPERTY AND EQUIPMENT ~ Acquisitions of prop~rty and equipment are capitalized and carried at cost or, it donated, the approximated fair value at the date of donation. Depreciation hae not been taken. · 5 0313012015 10:04 t'.UlUIUl l GREATER COMMUNITY T!MPLE CHURCH OF GOD IN CHRIST NOTES TO THE FINANCIAL STATEMENTS December 31, 2014 CONTINUED REVENUE RECOGNITION Contributions received are recorded as unrestricted contributions. CONTRIBUTED SERVICES Greater Col'Mlunity Temple receives a substantial amount of services donated by its members In carrying out the church's ministry. No amounts have been reflected in the financial statements for those services since they do not meet the criteria for recognition under SFAS No. 116. INCOME TAXES The Church Is exempt fro.m federal and state Income taxes under Internal Revenue Code Section 501 C (3). STATI!MENT OF CASH FLOWS Cash In the checking account and building fund account Is considered cash equivalent. NOTE 2 ·FIXED ASSETS Fixed assets at December 31, 2014, consisted of the following; 12gscdption Amount Land $ 56.450 Church and Gym· 6151 Wnchester 1,300,000 Church - 924 Dunlap 700,000 Church - 1381 Kney 95,000 Parsonage - 4899 Durwood 750,000 Renovations 728,529 Furniture and Fixtures 587,811 Equipment 538,385 Bulldlng Expansion 3,502,607 TOTAL s 8,2§8,782 6 03130/2015 10:04 f" .UlllUll GREATER COMMUNITY TEMPLE COGIC CHURCH OF GOD IN CHRIST NOTES TO THE FINANCIAL STA'1'EMENT8 December 31, 2014 CONTINUED, NOTE 3 .. CU88ENI ANP LONG-JeRM MORTGAGE WABLE " Current Long-Tenn portion Portion Mortgage payable to Regions Bank, Memphis, TN. The monthly payment Is $16,576 (prinelpal and Interest) The mortgage Is collaterallzed with church property. The mortgage matures during the year of 2025. $120,210 $1,493,104 Mortgage payable to Trust One Bank of Memphis, TN. The monthfy payment Is $21,358 (principal and frrterest). The mortgage Is collaterallzed with church property. The mortgage matures during the year of 2027. 88,•25 2,,J19,425 TOTAL 1208.835 H,712,529 Maturities of long•term mortgage payable are as follows: Amount 2,018 211,480 2,017 215,825 2,018 220,988 2,019 'J2.7,075 2,020 235,066 Thereafter 2.602,295 TOTAL $ 3,712,629 7