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Nonprofit Law/Financial corruption in a non profit


Dear Harvey Mechanic,
I have contacted several Governmental Agencies regarding corruption that has become prevalent in a 501c3 Church organization Headquartered in Washington State, registered
and founded in Missouri.  I have obtained  multiple documents showing purchases, and transfers of Real Estate, to and from "insiders" of the organization, Board(s) of Director(s),
and their families. Under the FOIA, I have obtained a copy of the original IRS Form 1024 exposing multiple distortions, omissions, and misleading information signed by the current COB.  An IRS Agent, acting in an unofficial capacity, examined our documentation, evidence, and testimony, and recommended a full audit by the IRS was warranted.  

I am looking for avenues to expose this corruption, via, media, courts, legislation, and the IRS. Please advise me if you have any added suggestions. I am seeking media, and Government intervention into the financial activities, malfeasance, and misappropriation of funds of the officers of the Church organization known as:

New Testament Christian Churches of America, Inc.

I, Rev. David B. Armer,
was an Ordained Minister, Pastor, Bible College teacher, Lay Pastor, etc. in GOOD STANDING FOR 31 years 1979-2009 with these two church organizations. My knowledge of this activity, and the conduct of our leaders, did not occur, until 2008.

I represent a group of present, and former members, and ministers of:
The New Testament Church of God, Inc.
and The New Testament Christian Churches of America, Inc.
13304 210th St. East,
[P.O. Box 629]
Graham, Wa. 98338
Federal Tax ID. and EID # 43-1457094

If you can offer any advise, recommend legal avenues, or give me any personal contacts that may be interested in pursuing this case, please feel free to contact me via phone, or e-mail.

Literally hundreds of my fellow members, and clergy, have left this group over the past 5 years as more and more evidence of corruption has become public.
A class action suit may be warranted, as well as a full audit by the IRS.
If you wish to  review any of my documentation, beginning with a "Gift" of 39 acres from the CEO, to the President, and CFO of this group(s), I can e-mail it to you.

This parcel was returned to the NTCC of A, after scrutiny by multitudes of members, and treats by the COB to clergy to excommunicate ministers if the matter was not ignored.
In addition, a purchase of property by the church from a friend of the board of directors, and other insider sales and purchases is available. The letter from a local IRS agent, is available as well.
It is our assertion that based upon our information, and volumes of additional information, that these two Church Corporation's, Boards of Directors, and Officers, show a pattern of pecuniary profit, deception, financial mismanagement, malfeasance, and misappropriation of funds, and do not qualify for Tax Exempt Status under the IRS codes, nor the Tax Exemption status under Missouri, Washington, or any other State. Under the FOIA, I obtained a copy of the original application(s) for an Incorporation with Tax Exempt Status, IRS form 1024 signed by the COB JH Olson, dated July 6, 1993, for the New Testament Christian Churches of America, Inc, stating multiple deceptions, and inaccuracies.
This document reveals omissions, and false or misleading facts relating to the Organization's leadership structure, intermarriage of board members, and directors, finances, membership numbers, and the relationship between these two Organizations, etc. Current Estimated Annual income in excess of $10,000,000

I / we, strongly believe that there is clear evidence of misconduct, as well as many legal violations. I have much more documentation, as well as credible testimony as to these facts.
What we lack, is a cohesive, and clear portrayal of this information, in order to proceed with a case, or class action suit against these entities. I need your departments assistance in order to uncover the details, to connect the dots, and to portray to the public, the corruption that has overtaken this church, from it's leadership.

Current World Headquarters:
NTCC of America, Inc.
Box 629
Graham, Wa. 98338
New Testament Christian Churches of America, Inc.
Federal Tax ID. and EID # 43-1457094
State of Mo. tax ID #N00037108,
Washington State UBI # 602259281

New Testament Church of God, Inc.
State of Mo. tax ID #N00009673,
Washington State UBI # 601823096

Also registered under the following names:
New Testament Church; New Testament Chrstn Churches of Amer, Inc.
New Testament Christian Churches of American, Inc; New Testament Christian Church
PO Box 731569, Puyallup, Wa. 98373
For the purpose of, Incorporation, and tax exemption, in the State of Missouri, and other States, as a Not For Profit Corporation(s)[Church], Missouri chapter 355 revised statutes, 1961, and the IRS 501c3.
both of these Church Corporation'sí headquarters are listed as:
1123 Holly Hills Ave
Saint Louis, Mo. 63111
Under the FOIA beginning in 4/2011, I (we) contacted the IRS with multiple requests for IRS forms 990, forms 5227, financial information, employment compensation records, bank records, assets and liabilities, etc. for the above mentioned organizations. I was informed, by the IRS, that these groups were not required to file these documents because of their status as a Church or religious organization.

Sincerely Yours,
Rev. David B. Armer
20305 77th Ave Ct E

Wa. 98387

It appears that you have already contacted the IRS, but I am not sure that you gave you information to the right office of the IRS. Complaints to the IRS regarding Exempt Organizations are discussed at,,id=178241,00.html
A referral of an exempt organization may be made by submitting Form
13909, Tax-Exempt Organization Complaint

Complaints could go to the relevant State's Attorney General's Office as that office generally oversees charities within the state. If the action is criminal then your local district attorney may be interested in prosecuting as at:
which is a pdf file of 4 different news stories.

I would be willing to work on your matter further , but I would need to spend a substantial amount of time and that would be beyond the scope of my offer of free services.  If you want to inquire about hiring me for such work, please contact me directly to the email address below.

Harvey Mechanic, Attorney at Law -

P.S. This response is intended to be a general statement of law, should not be relied upon as legal advice and does not create an attorney/client relationship.  

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Harvey Mechanic


DO NOT GIVE ME INFORMATION THAT YOU WANT KEPT CONFIDENTIAL. I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "" without the quotes and then add your search terms before hitting enter.


I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.


B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.

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