The best way to describe the LDS concept of God is within the context of earthly family relationships. Mormons consider themselves literal spirit children of Heavenly Father.
One of the central teachings of the LDS Church is that God has a physical body. He “is a concrete being, he possesses a physical body, and he is in space and time.” (Stephen E. Robinson, “God the Father” in Encyclopedia of Mormonism) Mormons believe that Heavenly Father was once a man who subsequently obtained exaltation. A popular Mormon couplet states: “As man now is, God once was; As God now is, man may be.”
Heavenly Father now resides with His eternal family in the Celestial kingdom. There, He begets spirit children with heavenly mother. Like an earthly father who desires His children to reach their full potential and achieve happiness and success in this life, Heavenly Father desires the same for His spirit children. He created a Plan of Salvation that allows all of His spirit children the opportunity to reach their divine potential and become gods like Him. (Doctrine and Covenants 132:19-20)
“You are a literal child of God, spiritually begotten in the pre-mortal life. As His Child, you can be assured that you have divine, eternal potential and that He will help you in your sincere efforts to reach that potential.” (True to the Faith, p. 74)
Being a spirit child in a human body, faithful Mormons in this mortal life strive to return home to their Heavenly Father in the Celestial kingdom after successfully completing their time of testing. Mormonism teaches that all of His spirit children will be resurrected on the Day of Judgment and stand before their Father to be judged on their obedience. If they have not successfully reached their full divine potential by following His commands, Heavenly Father will display His great love for all of His spirit children by sending them to one of three kingdoms of glory.
A Mormon will not pray to Jesus Christ, but only pray to Heavenly Father through Jesus Christ for help and guidance.
Biblical Christianity teaches:
He is a member of the Trinity. God has no body. He is a spirit (John 4:24). He is far above us and beyond our comprehension. He is not a literal father of humans. God desires a relationship with all people, but a relationship only exists through faith. God’s eternal family is the family of faith. Only believers are His children (John 1:12-13) and His heirs (Romans 8:14-17). For these reasons, the Bible refers to God as being a Heavenly Father.