Civic Intelligence

Light and Life Korean Methodist Church

EIN 27-0723889 • 501(c)3 • New Rochelle, NY

Profile

To conduct and maintain a christian church in accordance with the traditions of the christianity faith.

11 Wilmot RoadNew Rochelle, NY 10804
Siviq Scores

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

Liabilities / Assets

68th percentile

0.00x

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

NTEE X20 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.00x

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

NTEE X20 • <$500k nonprofits • Source year 2015

Net Margin

67th percentile

22%

Higher net margin than 67% of similar nonprofits.

NTEE X20 • <$500k nonprofits • Source year 2015

Top Officer Pay

87th percentile

$23,400

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

NTEE X20 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Balance Sheet
Liabilities / Assets68th percentile

Assets

$64,345

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$64,345

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue71st percentileNet Margin67th percentile

Revenue

$233,393

No earlier filing loaded for comparison.

Expenses

$181,373

No earlier filing loaded for comparison.

Net Income

$52,020

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.

$80K$60K$40K$20K$0Assets 2015: $64,345Liabilities 2015: $0Net Assets 2015: $64,3452015

Highlighted filing

2015

Assets$64,345
Liabilities$0
Net Assets$64,345
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0Revenue 2015: $233,393Expenses 2015: $181,373Net Income 2015: $52,0202015

Highlighted filing

2015

Revenue$233,393
Expenses$181,373
Net Income$52,020
Open 2015 Filing

Filings

Most recent year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$64,345
Liabilities
$0
Net assets
$64,345
Revenue
$233,393
Expenses
$181,373
Net income
$52,020
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$2.33$1.81$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jan 9, 2017
Return Version
2015v3.0
Gross Receipts
$233,393
Mission and Program Overview

Mission

To conduct and maintain a christian church in accordance with the traditions of the christianity faith.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$12,325$64,345▲ $52,020
Cash and Non-Interest-Bearing Accounts$12,325$56,345▲ $44,020
Land, Buildings, and Equipment, Net-$8,000-
Total Assets$12,325$64,345▲ $52,020
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,325$64,345▲ $52,020
Total Liabilities and Net Assets / Fund Balance$12,325$64,345▲ $52,020

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,000$12,000$20,000
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jong Kwon KimOfficerFT$23,400$23,400

Board Members and Trustees

NameTitle
Sang Soon LeeDirector
Seong Ho HongDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$233,393
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$233,393
Change in Net Assets
$52,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$181,373
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$75,935--$75,935
Occupancy$28,600--$28,600
Office Expenses$27,269--$27,269
Conferences and Meetings$9,550--$9,550
Insurance-$8,883-$8,883
Depreciation Depletion$4,000--$4,000
Fees for Services Legal-$3,325-$3,325
Fees for Services Accounting-$1,200-$1,200
Other Expenses$2,745$468-$468
Total Functional Expenses$167,497$13,876$0$181,373
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The principal officer is elected by members on annual basis”

Form 990, Page 6, Part VI, Line 7B

“All decision is subject to a vote from the members/directors”

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

“Review process of form 990 is conducted by approved members of the organization”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Light and Life Korean Methodist
EIN
27-0723889
Phone
9143642122
Address
11 WILMOT ROAD, NEW ROCHELLE, NY 10804

Signing Officer

Name
Jong Kwon Kim
Title
Officer
Phone
9143642122
Signed
2017-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jong Kwon Kim
Formed
2009
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
0
Employees
2

Preparer

Firm
Kang Youl Lee CPA Pc
Address
303 5TH AVE 1207, NEW YORK, NY 10016
Preparer
Kang Youl Lee CPA Pc
Phone
2127792410
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Minister payroll 42,800 0 0 payroll tax 10,547 0 0 discretionary 22,588 0 0”

Raw XML Appendix247 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/AllOtherContributionsAmt0233393
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KANG YOUL LEE CPA PC
IRS990/BooksInCareOfDetail/PhoneNum02127792410
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0303 FIFTHE AVE SUITE 1207
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
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IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CashNonInterestBearingGrp/BOYAmt012325
IRS990/CashNonInterestBearingGrp/EOYAmt056345
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
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IRS990/ConferencesMeetingsGrp/TotalAmt09550
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0233393
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0181373
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt052020
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0181373
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0233393
IRS990/DecisionsSubjectToApprovaInd0true
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt04000
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IRS990/Desc0TO CONDUCT AND MAINTAIN A CHRISTIAN CHURCH
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0167497
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01200
IRS990/FeesForServicesAccountingGrp/TotalAmt01200
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03325
IRS990/FeesForServicesLegalGrp/TotalAmt03325
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt075935
IRS990/FeesForServicesOtherGrp/TotalAmt075935
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt18.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0SEONG HO HONG
IRS990/Form990PartVIISectionAGrp/PersonNm1SANG SOON LEE
IRS990/Form990PartVIISectionAGrp/PersonNm2JONG KWON KIM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt223400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0233393
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08883
IRS990/InsuranceGrp/TotalAmt08883
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08000
IRS990/LandBldgEquipCostOrOtherBssAmt020000
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO CONDUCT AND MAINTAIN A CHRISTIAN CHURCH IN ACCORDANCE WITH THE TRADITIONS OF THE CHRISTIANITY FAITH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt012325
IRS990/NetAssetsOrFundBalancesEOYAmt064345
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt028600
IRS990/OccupancyGrp/TotalAmt028600
IRS990/OfficeExpensesGrp/ProgramServicesAmt027269
IRS990/OfficeExpensesGrp/TotalAmt027269
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc1LEASE PAYMENT
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0468
IRS990/OtherExpensesGrp/ProgramServicesAmt019398
IRS990/OtherExpensesGrp/ProgramServicesAmt12745
IRS990/OtherExpensesGrp/TotalAmt019398
IRS990/OtherExpensesGrp/TotalAmt12745
IRS990/OtherExpensesGrp/TotalAmt2468
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JONG KWON KIM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt052020
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt012325
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt064345
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08000
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012000
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRINCIPAL OFFICER IS ELECTED BY MEMBERS ON ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DECISION IS SUBJECT TO A VOTE FROM THE MEMBERS/DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW PROCESS OF FORM 990 IS CONDUCTED BY APPROVED MEMBERS OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MINISTER PAYROLL 42,800 0 0 PAYROLL TAX 10,547 0 0 DISCRETIONARY 22,588 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990/SchoolOperatingInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990/USAddress/CityNm0SCARSDALE
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IRS990/USAddress/ZIPCd010583
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JONG KWON KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09143642122
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIGHT AND LIFE KOREAN METHODIST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHURCH
ReturnHeader/Filer/BusinessNameControlTxt0LIGH
ReturnHeader/Filer/EIN0270723889
ReturnHeader/Filer/PhoneNum09143642122
ReturnHeader/Filer/USAddress/AddressLine1Txt011 WILMOT ROAD
ReturnHeader/Filer/USAddress/CityNm0NEW ROCHELLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010804
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208142135
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0303 5TH AVE 1207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010016
ReturnHeader/PreparerPersonGrp/PhoneNum02127792410
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KANG YOUL LEE CPA PC
ReturnHeader/ReturnTs02017-01-09T09:39:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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