Brigham Young's definition of God is: "God himself is an exalted man and sitteth enthroned in yonder heavens. This is the Great Secret." That is, God was once a man as we are, but has been exalted through an innumerable series of evolutions, and is still advancing. We are like him and advancing, but will never be able to overtake him. Hence he ever will be greater than we are.

He formed the universe, but did not create it out of nothing. He is not omnipotent, omniscient or omnipresent. Spirit is only refined matter. Therefore, all beings are Gods. The Great God has his throne or abode in the central world of the central system of the universe. This central world is called Kolob, and is the heaven. Father, Son and Holy Ghost constitute a triad, not a trinity. Father equals Adam, Son equals Jesus Christ. So when they pray, "Our Father," they mean Adam. They also identify Adam with Michael.

God governs the world through a hierarchy. The Father, Son and Holy Spirit constitute the "First Presidency of Heaven." God the Father, or Adam, is the chief president, the Son and Spirit are his first and second counselors. Under these are twelve apostles constituting the "High Council." Each world is populated and is similarly organized, and each subdivision of each world such as states, counties, towns and wards have their presidents and counselors. Hence Utah is patterned after Kolob, or the organization of heaven.