IRS Websites states that churches and church-affiliated organizations are not required to file an annual information return.
"Filing Requirements for Churches and Religious Organizations," Internal Revenue Service, 2023, accessed September 28, 2023
Generally, tax-exempt organizations must file an annual information return (Form 990PDF or Form 990-EZPDF). Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less can satisfy their annual reporting requirement by electronically submitting Form 990-N if they choose not to file Form 990 or Form 990-EZ. Churches, some church-affiliated organizations and certain other types of organizations are excepted from filing