Civic Intelligence

Tabernacle of David Christian Center Inc.

990 • Fiscal year 2014 • EIN 20-0824458

Jan 01, 2014 to Dec 31, 2014 • Filed on May 07, 2015

Organization Profile
4281 Steve Reynolds Blvd Ste DNorcross, GA 30093

(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.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

85th percentile

32%

Higher net margin than 85% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

15th percentile

-32%

Faster revenue growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$293,376

Up $45,304 (+18%) from 2013

Net Assets

Up

$293,376

Up $45,304 (+18%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin85th percentile

Revenue

Down

$141,030

Down $67,265 (-32%) from 2013

Expenses

Up

$95,726

Up $27,641 (+41%) from 2013

Net Income

Down

$45,304

Down $94,906 (-68%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth70th 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 2014: $293,376Liabilities 2014: $0Net Assets 2014: $293,3762014

Highlighted filing

2014

Assets$293,376
Liabilities$0
Net Assets$293,376
Open 2014 Filing

Operations Trend

Revenue Growth15th 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 2014: $141,030Expenses 2014: $95,726Net Income 2014: $45,3042014

Highlighted filing

2014

Revenue$141,030
Expenses$95,726
Net Income$45,304
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 7, 2015
Return Version
2014v5.0
Gross Receipts
$141,030
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$243,215$289,906▲ $46,691
Land, Buildings, and Equipment, Net$4,857$3,470▼ $1,387
Total Assets$248,072$293,376▲ $45,304
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$248,072$293,376▲ $45,304
Total Net Assets Fund Balance$248,072$293,376▲ $45,304
Total Liabilities and Net Assets / Fund Balance$248,072$293,376▲ $45,304

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,470$7,637$11,107
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Yoo Ho KyungPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$141,030
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$141,030
Change in Net Assets
$45,304
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$55,631
Salaries, Compensation, and Employee Benefits$40,095
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
All Other Expenses-$7,564-$7,564
Other Expenses-$6,200-$6,200
Payroll Taxes-$2,895-$2,895
Insurance-$2,379-$2,379
Conferences and Meetings-$1,800-$1,800
Depreciation Depletion$1,387--$1,387
Office Expenses-$418-$418
Total Functional Expenses$1,387$94,339$0$95,726
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

Filer Name
Tabernacle of David Christian Ctr
EIN
20-0824458
Phone
6787893119
Address
4281 STEVE REYNOLDS BLVD STE D, NORCROSS, GA 30093

Signing Officer

Name
Yoo Ho Kyung
Title
President
Phone
6787893119
Signed
2015-05-07
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Sh Lee Tax & Financial LLC
Address
2174 PLEASANT HILL RD STE 204A, DULUTH, GA 30096-4622
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 Appendix238 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.

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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0141030
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02379
IRS990/InsuranceGrp/TotalAmt02379
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07637
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04857
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03470
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/NetAssetsOrFundBalancesBOYAmt0248072
IRS990/NetAssetsOrFundBalancesEOYAmt0293376
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0418
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02895
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01387
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IRS990/PYContributionsGrantsAmt0208295
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IRS990/PYOtherExpensesAmt027934
IRS990/PYRevenuesLessExpensesAmt0140210
IRS990/PYSalariesCompEmpBnftPaidAmt040151
IRS990/PYTotalExpensesAmt068085
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/ChurchInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03470
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07637
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011107
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IRS990/ScheduleJRequiredInd0false
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/Filer/BusinessNameControlTxt0TABE
ReturnHeader/Filer/EIN0200824458
ReturnHeader/Filer/PhoneNum06787893119
ReturnHeader/Filer/USAddress/AddressLine1Txt04281 STEVE REYNOLDS BLVD STE D
ReturnHeader/Filer/USAddress/CityNm0NORCROSS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030093
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273636890
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
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ReturnHeader/PreparerPersonGrp/PhoneNum07708172820
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SEOK HYUNG LEE CPA
ReturnHeader/ReturnTs02015-05-07T16:12:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$293,376
Liabilities
$0
Net assets
$293,376
Revenue
$141,030
Expenses
$95,726
Net income
$45,304
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
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits