PROPER ACCOUNTING PROCEDURES FOR A HOUSE AND IMPROVEMENTS.?

I work for the church. Three years ago the church paid for the house.
1)The strange squeeze price is an item on the books as well as is not depreciated.
2)Immediately on squeeze the church done endless repairs to the foundation. These repairs were combined to the strange price as well as have not been depreciated.
3)Now, in year three, the church has put in the brand new roof tiles as well as remodeled the kitchen.
Should any or all of these equipment be depreciated? We aren’t endangered with taxation consequences (we do not compensate taxes), though how, according to GAAP, these equipment should be treated.