Docket 26-EL-001 (Acts 2 Network Training Center, LLC):
Kane County Parcel 06-08-200-036
Location: 1000 N. Randall Road, Elgin
Owner/Applicant: Acts 2 Network Training Center, LLC
Exemption Claim: Religious Use (35 ILCS 200/15-40(a))
Intervenor: Community Unit School District 300
Mr. Joong Lee (manager for Acts 2 Network Training Center, LLC), Mr. Matthew Kim (attorney with Acts 2 Network in California), Attorneys Daniel Mays and David Bea of Bea & Mays Attorneys at Law appeared on behalf of the Applicant; Deputy Supervisor of Assessments Michelle R. Abell, CIAO, appeared on behalf of the Supervisor of Assessments; and Scott Nemanich, Esq., of Klein, Thorpe & Jenkins, Ltd. appeared on behalf of Community Unit School District 300.
Attorneys Mays and Bea testified that Acts 2 Network Training Center, LLC manages the buildings that are being used by and leased to Acts 2 Network (the church), Harvest Bible Chapel/HBC (church), and Harvest Christian Academy/HCA (school), which are all separate entities. HCA will be exercising the provision in the lease of assigning the space to River Valley Christian School in the summer of 2026. Acts 2 Network, HBC, and HCA pay rent; however, the purpose of their rent is to cover the costs incurred by the Applicant, who will annually reconcile their expenses and either return some of the rents received or invoice them for the balance due to equal actual expenses.
Mr. Lee and/or Mr. Kim testified that their Senior Pastor Edward Kang is now living in Elgin as his home base. They discussed how they allow HBC to have Sunday morning services and they have Sunday afternoon services, along with the other activities stated in item #16 of their Affidavit of Use. They said that the morning of June 8, 2026 they had over 120 adults and about 40–50 children at their 7 to 8 a.m. morning devotion time and breakfast. They testified that they have about 40–50 full-time staff and currently have eleven couples (22 people) who are in their one-year pastor training program. When questioned, they testified that they do not charge a fee for this training program. They get anywhere between 100–200 people for their First Saturday programs. They also develop training programs and curriculum that they use in-house and may, at times, allow other churches to use them at no cost. When asked if they sell any of these materials, they answered no.
The Board asked the Applicant to clarify the buildings on the property, and Mr. Lee testified that there are two buildings used as a church and a school, as well as a single-family home on the property that is not occupied. When questioned about the single-family home by Ms. Abell, Mr. Lee said that a pipe had burst in the home and they are considering demolishing the dwelling. Mr. Lee was asked whether this dwelling had been mentioned anywhere in the Applicant's application and supporting documents, and he said no. Ms. Abell asked them to e-mail her a letter with details and photographs of the dwelling.
Attorney Nemanich then questioned the Applicant. He asked whether Acts 2 Network (the church) is registered in the State of Illinois and whether they included a copy of that registration in their supporting documents. Attorney Mays testified that they are registered but did not include a copy, and that both Acts 2 Network Training Center, LLC (the owner) and Acts 2 Network (the church) have tax-exempt status. Attorney Mays and Mr. Lee also testified that the tenants are charged market rent.
The Applicant was asked to provide to the Board of Review a letter and photographs detailing the single-family home, information regarding the provision and details about assigning the lease to River Valley Christian School, proof of the LLC's tax-exempt status, and proof that Acts 2 Network is registered in Illinois.
