Civic Intelligence

Nest Presbyterian Church

EIN 23-2851971 • 501(c)3 • Philadelhpia, PA

Profile

WORSHIP TO GOD

1001 West 70th AvePhiladelhpia, PA 19126
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.78x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

0.96x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

59th percentile

6.9%

Higher net margin than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Balance Sheet
Liabilities / Assets91st percentile

Assets

$386,724

No earlier filing loaded for comparison.

Liabilities

$302,100

No earlier filing loaded for comparison.

Net Assets

$84,624

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue94th percentileNet Margin59th percentile

Revenue

$315,500

No earlier filing loaded for comparison.

Expenses

$293,679

No earlier filing loaded for comparison.

Net Income

$21,821

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2017: $386,724Liabilities 2017: $302,100Net Assets 2017: $84,6242017

Highlighted filing

2017

Assets$386,724
Liabilities$302,100
Net Assets$84,624
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2017: $315,500Expenses 2017: $293,679Net Income 2017: $21,8212017

Highlighted filing

2017

Revenue$315,500
Expenses$293,679
Net Income$21,821
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$386,724
Liabilities
$302,100
Net assets
$84,624
Revenue
$315,500
Expenses
$293,679
Net income
$21,821
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$3.87$3.02$0.85$3.16$2.94$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2016 to Nov 30, 2017
Signed
Feb 6, 2018
Return Version
2016v3.1
Gross Receipts
$315,500
Mission and Program Overview

Mission

WORSHIP TO GOD

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$376,500-
Cash and Non-Interest-Bearing Accounts-$10,224-
Total Assets$0$386,724▲ $386,724
Liabilities
Unsecured Notes Loans Payable-$302,100-
Total Liabilities$0$302,100▲ $302,100
Net Assets / Fund Balance
Unrestricted Net Assets-$84,624-
Total Net Assets Fund Balance$0$84,624▲ $84,624
Total Liabilities and Net Assets / Fund Balance$0$386,724▲ $386,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,000-$290,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Chong to KimPastor
Revenue and Support

Revenue Composition

Contributions and Grants
$315,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$315,500
Change in Net Assets
$21,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,839
Salaries, Compensation, and Employee Benefits$74,840
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$69,800--$69,800
All Other Expenses$15,000$40,098-$55,098
Occupancy-$32,182-$32,182
Conferences and Meetings$20,000--$20,000
Other Expenses$18,000$15,654-$15,654
Insurance-$12,000-$12,000
Office Expenses-$7,145-$7,145
Other Employee Benefits$5,040--$5,040
Total Functional Expenses$168,840$124,839$0$293,679
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
Nest Presbyterian Church
EIN
23-2851971
Phone
2159271947
Address
1001 WEST 70TH AVE, PHILADELHPIA, PA 19126

Signing Officer

Name
Chong to Kim
Title
Pastor
Phone
2159271947
Signed
2018-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chong to Kim
Formed
1989
Legal Domicile
Pa
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Sanghoon Huh CPA
Address
7848 OLD YORK RD 101, ELKINS PARK, PA 19027
Preparer
Sanghoon Lucas Huh CPA
Phone
2156355559
Supplemental Narrative

Additional Explanations

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

“WORSHIP TO GOD.”

Form 990, Part IX, Line 24E

“Auto expenses 0 15,213 0 gas 0 14,750 0 water 0 8,245 0 education 5,400 0 0 fellowship 3,600 0 0 guest speaker 3,000 0 0 ministry expenses 2,400 0 0 telephone 0 1,390 0 books & publicatons 600 0 0 misc 0 500 0 total 15,000 40,098 0”

Raw XML Appendix231 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
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IRS990/AllOtherExpensesGrp/TotalAmt055098
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0CHONG TO KIM
IRS990/BooksInCareOfDetail/PhoneNum02159271947
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CompensationProcessOtherInd0false
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IRS990/ConferencesMeetingsGrp/TotalAmt020000
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0315500
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0218839
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt021821
IRS990/CYSalariesCompEmpBnftPaidAmt074840
IRS990/CYTotalExpensesAmt0293679
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0315500
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0WORSHIP TO GOD.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/ForeignActivitiesInd0false
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IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/FormationYr01989
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IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0315500
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012000
IRS990/InsuranceGrp/TotalAmt012000
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0376500
IRS990/LandBldgEquipCostOrOtherBssAmt0376500
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0WORSHIP TO GOD
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt084624
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt032182
IRS990/OccupancyGrp/TotalAmt032182
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07145
IRS990/OfficeExpensesGrp/TotalAmt07145
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05040
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05040
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IRS990/OtherExpensesGrp/Desc1DINAMINATION SUPPORT
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017760
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IRS990/OtherExpensesGrp/ProgramServicesAmt041000
IRS990/OtherExpensesGrp/ProgramServicesAmt118000
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IRS990/OtherExpensesGrp/TotalAmt217760
IRS990/OtherExpensesGrp/TotalAmt315654
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt069800
IRS990/OtherSalariesAndWagesGrp/TotalAmt069800
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CHONG TO KIM
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0168840
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt021821
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0290000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0290000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0290000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WORSHIP TO GOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AUTO EXPENSES 0 15,213 0 GAS 0 14,750 0 WATER 0 8,245 0 EDUCATION 5,400 0 0 FELLOWSHIP 3,600 0 0 GUEST SPEAKER 3,000 0 0 MINISTRY EXPENSES 2,400 0 0 TELEPHONE 0 1,390 0 BOOKS & PUBLICATONS 600 0 0 MISC 0 500 0 TOTAL 15,000 40,098 0
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt0386724
IRS990/TotalAssetsGrp/BOYAmt00
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0315500
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherProgSrvcExpenseAmt0168840
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt084624
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IRS990/USAddress/CityNm0AMBLER
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019002
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHONG TO KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PASTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02159271947
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEST PRESBYTERIAN CHURCH
ReturnHeader/Filer/BusinessNameControlTxt0NEST
ReturnHeader/Filer/EIN0232851971
ReturnHeader/Filer/PhoneNum02159271947
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 WEST 70TH AVE
ReturnHeader/Filer/USAddress/CityNm0PHILADELHPIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019126
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A319F396B9DD16E5E3592D208928C39A1AF1928D
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201446953
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07848 OLD YORK RD 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELKINS PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019027
ReturnHeader/PreparerPersonGrp/PhoneNum02156355559
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANGHOON LUCAS HUH CPA
ReturnHeader/ReturnTs02018-05-23T11:39:52-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-12-01
ReturnHeader/TaxPeriodEndDt02017-11-30
ReturnHeader/TaxYr02016

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No mirrored PDF or thumbnail assets are attached yet.