Civic Intelligence

Oikos Community Corporation

EIN 27-1393999 • 501(c)3 • Flushing, NY

Profile

OCC seeks to serve the community in a holistic way by meeting their physical, emotional and spiritual needs through educational means, counseling services and other activities. Our mission is anchored in traditional Christian beliefs while the various services provided are carried out in ways that uphold Biblical principles. Through the services we provide, we intend to impact the community by imparting Christian values so that they can see how the Christian faith is related to each of our lives.

43-00 171st StreetFlushing, NY 11358

www.occny.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.38x

Higher debt load relative to assets than 79% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.11x

Higher debt load relative to revenue than 52% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

5.8%

Higher net margin than 50% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$93,665

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

NTEE O • $1M-$5M nonprofits • Source year 2024

Asset Growth

24th percentile

-8.1%

Faster asset growth than 24% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

17%

Faster revenue growth than 57% of similar nonprofits.

NTEE O • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$305,583

Down $26,939 (-8.1%) from 2023

Liabilities

Down

$116,981

Down $88,293 (-43%) from 2023

Net Assets

Up

$188,602

Up $61,354 (+48%) from 2023

Revenue

Up

$1,057,304

Up $156,000 (+17%) from 2023

Expenses

Up

$995,950

Up $82,941 (+9.1%) from 2023

Net Income

Up

$61,354

Up $73,059 (+624%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2020: $134,660Liabilities 2020: $232,720Net Assets 2020: -$98,0602020Assets 2021: $213,510Liabilities 2021: $171,481Net Assets 2021: $42,0292021Assets 2022: $246,641Liabilities 2022: $107,688Net Assets 2022: $138,9532022Assets 2023: $332,522Liabilities 2023: $205,274Net Assets 2023: $127,2482023Assets 2024: $305,583Liabilities 2024: $116,981Net Assets 2024: $188,6022024

Highlighted filing

2024

Assets$305,583
Liabilities$116,981
Net Assets$188,602

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $462,336Expenses 2020: $517,211Net Income 2020: -$54,8752020Revenue 2021: $955,394Expenses 2021: $815,304Net Income 2021: $140,0902021Revenue 2022: $961,255Expenses 2022: $864,331Net Income 2022: $96,9242022Revenue 2023: $901,304Expenses 2023: $913,009Net Income 2023: -$11,7052023Revenue 2024: $1,057,304Expenses 2024: $995,950Net Income 2024: $61,3542024

Highlighted filing

2024

Revenue$1,057,304
Expenses$995,950
Net Income$61,354

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,057,304
Mission and Program Overview

Mission

OCC seeks to serve the community in a holistic way by meeting their physical, emotional and spiritual needs through educational means, counseling services and other activities. Our mission is anchored in traditional Christian beliefs while the various services provided are carried out in ways that uphold Biblical principles. Through the services we provide, we intend to impact the community by imparting Christian values so that they can see how the Christian faith is related to each of our lives.

OCC's mission is to provide necessary services to meet the needs of the community that we are in. Our programs include: pre-school (3K/4K), daycare, summer camp, and sports ministries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$306,841$268,049▼ $38,792
Pledges and Grants Receivable$7,462$17,563▲ $10,101
Cash and Non-Interest-Bearing Accounts$10,045$13,609▲ $3,564
Prepaid Expenses and Deferred Charges$8,174$6,362▼ $1,812
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$332,522$305,583▼ $26,939
Other Assets Total-$0-
Liabilities
Deferred Revenue$162,473$83,839▼ $78,634
Accounts Payable and Accrued Expenses$23,969$17,297▼ $6,672
Other Liabilities$18,832$15,845▼ $2,987
Total Liabilities$205,274$116,981▼ $88,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$127,248$188,602▲ $61,354
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$127,248$188,602▲ $61,354
Total Liabilities and Net Assets / Fund Balance$332,522$305,583▼ $26,939
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Wendy WongSecretaryFT$93,665$93,665

Board Members and Trustees

NameTitle
Rev Stanley KwongPresident
Dr Frank TungDirector
James TamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$605,176
Program Service Revenue
$447,356
Investment Income
$4,772
Other Revenue
$0
All Other Contributions
$16,250
Change in Net Assets
$61,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,057,304
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,057,304
Total Revenue per Form 990
$1,057,304
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$834,841
Other Expenses$161,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$552,292$29,540$0$581,832
Other Employee Benefits$105,458$962$0$106,420
Current Officers, Directors, Trustees, and Key Employees$93,665$0$0$93,665
Occupancy$67,790$0$0$67,790
Payroll Taxes$50,664$2,260$0$52,924
Insurance$17,785$0$0$17,785
Other Expenses$13,096$0$0$13,096
All Other Expenses$5,672$3,993-$9,665
Office Expenses$7,438$0$0$7,438
Fees for Services Accounting$4,000$0$0$4,000
Fees for Services Other$1,950$0$0$1,950
Information Technology$0$33$0$33
Total Functional Expenses$959,162$36,788$0$995,950

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$995,950
Total Expenses per Audited Statements$995,950
Total Expenses per Form 990$995,950
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$15,845
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The Secretary and Treasurer have reviewed both the 2024 financials and this Form 990.

Form 990, Part VI, Section B, Line 12C

We conduct periodic reviews to ensure that our organization operates in a manner consistent with charitable purposes and does note engage in activities that could jeopardize its tax-exempt status. These periodic reviews include: a) whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining: b) whether partnerships, joint venture and arrangements with management organizations conform to the OCC's written policies are properly recorded, reflect reasonable investment or payments for goods and services and do not result in inurement, private benefit or in an excess benefit transaction.

Form 990, Part VI, Section C, Line 19

Our website includes a phone number and email address where interested people can contact to find out more information about our policies and/or financial statements. They will be able to view our financial statements upon request.

Filing and Contact Details

Filer

Filer Name
Oikos Community Corporation
EIN
27-1393999
Phone
6465357245
Address
43-00 171st Street, Flushing, NY 11358

Signing Officer

Name
James Tam
Title
Treasurer
Phone
9143208521
Signed
2025-11-10

Organization Details

Principal Officer
James Tam
Formed
2009
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
44
Volunteers
20
Supplemental Narrative

Financial Statement Notes

Schedule D, Part X, Line 2

The Security Deposits are collected for the Daycare students at the beginning of the school year in September and they will be returned back at the end of the school year in June of the following year.

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IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02260
IRS990/PayrollTaxesGrp/ProgramServicesAmt050664
IRS990/PayrollTaxesGrp/TotalAmt052924
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07462
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017563
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08174
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06362
IRS990/PrincipalOfficerNm0James Tam
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Summer Paradise Fees
IRS990/ProgramServiceRevenueGrp/Desc1Daycare Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0241180
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1206176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0241180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1206176
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0OCC Summer Paradise: This is a summer school program during early July to late August for children from grades preschool to 8th grade. We believe that each person is uniquely created in God's image to represent His goodness, to grow in His likeness, and to faithfully live out His purpose. Our summer school program strives to provide an environment that helps the children to develop godly characteristics and to further enhance his/her academic potential. This program comprised of 12 classes with an enrollment of 197 students. We employed 3 directors, 12 teachers, 21 teacher assistants and 1 General Manager. There were 20 volunteers.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0208579
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0241180
IRS990/ProgSrvcAccomActy3Grp/Desc0OCC Daycare Program: Our Daycare program aims to provide a safe and developmentally appropriate environment that nurtures each child's social, emotional, physical, cognitive and spiritual growth. Our staff is committed to bring faith, hope and love to each child. We strive to help them grow in wisdom and stature to prepare them for the school years ahead. We also aim to bring out the Gospel message to the children and actively engage in opportunities to help parents understand the importance of Christian belief in bringing up their children and how this faith can impact their family dynamics and growth. This program consisted of 12 students from January to June and 10 students from September to December. The staff comprised of 1 teacher, 2 teacher assistants and 3 part-time helpers.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0193033
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0206176
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0565636
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0142
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0146013
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0335526
IRS990/PYRevenuesLessExpensesAmt0-11705
IRS990/PYSalariesCompEmpBnftPaidAmt0766996
IRS990/PYTotalExpensesAmt0913009
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0901304
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt061354
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0306841
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0268049
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Schedule A, Part III, Line 12 - Year 2021- Other Income of $95,922 was for the Payroll Protection Program (PPP) loan that was granted from the SBA on April 29, 2020. The entire PPP loan amount of $95,922 was forgiven on 7/1/2021. Year 2022 - Other Income of $68,815 was for the PPP loan number 2 that was granted from the SBA on 01/28/2021. The entire PPP Loan No. 2 amount of $68,815 was forgiven on 01/12/2022.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0605176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0565636
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0598342
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0653257
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0371060
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02793471
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04772
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0142
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0377
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0492
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06059
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0447356
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0335526
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0293822
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0205838
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt090784
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01373326
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04772
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0142
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0377
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0492
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06059
IRS990ScheduleA/InvestmentIncomeCYPct00.00140
IRS990ScheduleA/InvestmentIncomePYPct00.00051
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt068815
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt095922
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0164737

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