Civic Intelligence

Tabernacle of David Christian Center Inc.

990 • Fiscal year 2013 • EIN 20-0824458

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 23, 2014

Organization Profile
2167 Duluth Hwy30097

(678) 789-3119

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

95th percentile

67%

Higher net margin than 95% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

93rd percentile

130%

Faster asset growth than 93% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

82nd percentile

40%

Faster revenue growth than 82% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets55th percentile

Assets

Flat

$248,072

Flat from 2013

Net Assets

Flat

$248,072

Flat from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin95th percentile

Revenue

Flat

$208,295

Flat from 2013

Expenses

Flat

$68,085

Flat from 2013

Net Income

Flat

$140,210

Flat from 2013

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $13,258Net Assets 2011: $13,2582011Assets 2012: $107,862Liabilities 2012: $02012Assets 2013: $248,072Liabilities 2013: $0Net Assets 2013: $248,0722013Assets 2013: $248,072Liabilities 2013: $0Net Assets 2013: $248,0722013Assets 2014: $293,376Liabilities 2014: $0Net Assets 2014: $293,3762014

Highlighted filing

2013

Assets$248,072
Liabilities$0
Net Assets$248,072
Open 2013 Filing

Operations Trend

Revenue Growth82nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0Revenue 2011: $54,989Expenses 2011: $41,731Net Income 2011: $13,2582011Revenue 2012: $149,017Expenses 2012: $54,413Net Income 2012: $94,6042012Revenue 2013: $208,295Expenses 2013: $68,085Net Income 2013: $140,2102013Revenue 2013: $208,295Expenses 2013: $68,085Net Income 2013: $140,2102013Revenue 2014: $141,030Expenses 2014: $95,726Net Income 2014: $45,3042014

Highlighted filing

2013

Revenue$208,295
Expenses$68,085
Net Income$140,210
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 23, 2014
Return Version
2013v3.1
Gross Receipts
$208,295
Mission and Program Overview

Mission

To be with god, to practice faith with one's neighbor and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,061$243,215▲ $142,154
Land, Buildings, and Equipment, Net$6,801$4,857▼ $1,944
Total Assets$107,862$248,072▲ $140,210
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$107,862$248,072▲ $140,210
Total Net Assets Fund Balance$107,862$248,072▲ $140,210
Total Liabilities and Net Assets / Fund Balance$107,862$248,072▲ $140,210

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,857$6,250$11,107
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Yoo Ho KyungPastor
Revenue and Support

Revenue Composition

Contributions and Grants
$208,295
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$208,295
Change in Net Assets
$140,210
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$40,151
Other Expenses$27,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$37,200-$37,200
Fees for Services Legal-$6,240-$6,240
Occupancy-$4,800-$4,800
Payroll Taxes-$2,951-$2,951
Depreciation Depletion$1,944--$1,944
Conferences and Meetings-$1,891-$1,891
Office Expenses-$1,261-$1,261
Advertising-$1,200-$1,200
All Other Expenses-$1,152-$1,152
Other Expenses-$771-$771
Fees for Services Accounting-$645-$645
Total Functional Expenses$1,944$66,141$0$68,085
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

EIN
20-0824458
Phone
6787893119

Signing Officer

Name
Yoo Ho Kyung
Title
Pastor
Phone
6787893119
Signed
2014-02-23

Organization Details

Principal Officer
Yoo Ho Kyung
Formed
2004
Legal Domicile
Ga
Voting Board Members
1
Independent Board Members
0
Employees
1
Volunteers
5

Preparer

Preparer
Seok Hyung Lee CPA
Phone
7708172820
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To encourage and build personal spiritual growth for all participants.”

Raw XML Appendix237 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO BE WITH GOD, TO PRACTICE FAITH WITH ONE'S NEIGHBOR AND COMMUNITY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01200
IRS990/AdvertisingGrp/TotalAmt01200
IRS990/AllOtherContributionsAmt0208295
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01152
IRS990/AllOtherExpensesGrp/TotalAmt01152
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0YOO HO KYUNG
IRS990/BooksInCareOfDetail/PhoneNum06787893119
IRS990/BooksInCareOfDetail/USAddress/AddressLine104275 STEVE REYNOLDS BLVD B3C
IRS990/BooksInCareOfDetail/USAddress/City0NORCROSS
IRS990/BooksInCareOfDetail/USAddress/State0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode030093
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0101061
IRS990/CashNonInterestBearingGrp/EOYAmt0243215
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt01891
IRS990/ConferencesMeetingsGrp/TotalAmt01891
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0208295
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt027934
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0140210
IRS990/CYSalariesCompEmpBnftPaidAmt040151
IRS990/CYTotalExpensesAmt068085
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0208295
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01944
IRS990/DepreciationDepletionGrp/TotalAmt01944
IRS990/Desc0TO ENCOURAGE AND BUILD PERSONAL SPIRITUAL GROWTH FOR ALL PARTICIPANTS AND LOVE THE LORD AND NEIGHBOR AS YOURSELF.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0645
IRS990/FeesForServicesAccountingGrp/TotalAmt0645
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt06240
IRS990/FeesForServicesLegalGrp/TotalAmt06240
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0YOO HO KYUNG
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PASTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0208295
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06250
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06801
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04857
IRS990/LandBldgEquipCostOrOtherBssAmt011107
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO BE WITH GOD, TO PRACTICE FAITH WITH ONE'S NEIGHBOR AND COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0107862
IRS990/NetAssetsOrFundBalancesEOYAmt0248072
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt04800
IRS990/OccupancyGrp/TotalAmt04800
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01261
IRS990/OfficeExpensesGrp/TotalAmt01261
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0EVANGELISM EXPENSE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2ACTIVITY EXPENSE
IRS990/OtherExpensesGrp/Desc3EDUCATION EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04600
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12141
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21289
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3771
IRS990/OtherExpensesGrp/TotalAmt04600
IRS990/OtherExpensesGrp/TotalAmt12141
IRS990/OtherExpensesGrp/TotalAmt21289
IRS990/OtherExpensesGrp/TotalAmt3771
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037200
IRS990/OtherSalariesAndWagesGrp/TotalAmt037200
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02951
IRS990/PayrollTaxesGrp/TotalAmt02951
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0YOO HO KYUNG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO ENCOURAGE AND BUILD PERSONAL SPIRITUAL GROWTH FOR ALL PARTICIPANTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01944
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0140210
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04857
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06250
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011107
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04857
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO ENCOURAGE AND BUILD PERSONAL SPIRITUAL GROWTH FOR ALL PARTICIPANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0107862
IRS990/TotalAssetsEOYAmt0248072
IRS990/TotalAssetsGrp/BOYAmt0107862
IRS990/TotalAssetsGrp/EOYAmt0248072
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0208295
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066141
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01944
IRS990/TotalFunctionalExpensesGrp/TotalAmt068085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107862
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0248072
IRS990/TotalOtherProgSrvcExpenseAmt01944
IRS990/TotalProgramServiceExpensesAmt01944
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0208295
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0107862
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248072
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0107862
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0248072
IRS990/USAddress/AddressLine101824 KRISTEN CT
IRS990/USAddress/City0SUWANEE
IRS990/USAddress/State0GA
IRS990/USAddress/ZIPCode030024
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0YOO HO KYUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PASTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06787893119
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-23
ReturnHeader/Filer/BusinessName/BusinessNameLine10TABERNACLE OF DAVID CHRISTIAN CTR
ReturnHeader/Filer/BusinessNameControlTxt0TABE
ReturnHeader/Filer/EIN0200824458
ReturnHeader/Filer/PhoneNum06787893119
ReturnHeader/Filer/USAddress/AddressLine102167 DULUTH HWY
ReturnHeader/Filer/USAddress/City0DULUTH
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030097
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SH LEE TAX & FINANCIAL LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102174 PLEASANT HILL RD STE 204A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0300964622
ReturnHeader/PreparerPersonGrp/PhoneNum07708172820
ReturnHeader/PreparerPersonGrp/PreparationDt02014-02-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SEOK HYUNG LEE CPA
ReturnHeader/ReturnTs02014-02-24T09:58:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$248,072
Liabilities
$0
Net assets
$248,072
Revenue
$208,295
Expenses
$68,085
Net income
$140,210
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$1.41$0.96$0.45
2013Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$2.08$0.68$1.40
2013Summary only. Only limited summary data is available for this year.$2.48$0.00$2.48$2.08$0.68$1.40
2012Summary only. Only limited summary data is available for this year.$1.08$0.00$1.49$0.54$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.55$0.42$0.13