The information you need is whether the three churches are in fact separate legal entities or a single entity with three locations (and three different names). It looks, at first glance, that there is one entity, so you use one Section A. However, churches don't always operate according to the rules you'd expect them to adhere to, especially if they are small, unincorporated operations. Given the information you got in the question scenario, I think the test answer is wrong.
John S. Burnett
Fighting for Compliance since 1976
Bankers' Threads User #8