Civic Intelligence

The Overflowing Church USA

EIN 27-3197253 • 501(c)3 • Anaheim, CA

Profile

To operate a church to worship god and to share the gospel of jesus christ through the activities of the corporation

2201 E Winston Rd Unit HAnaheim, CA 92806

www.tocusa.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2015

Net Margin

84th percentile

35%

Higher net margin than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$48,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 39.1% of source-year revenue.

501(c)3 • <$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 / AssetsScore unavailable

Assets

$49,045

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$49,045

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin84th percentile

Revenue

$122,844

No earlier filing loaded for comparison.

Expenses

$79,880

No earlier filing loaded for comparison.

Net Income

$42,964

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.

$60K$40K$20K$0Assets 2015: $49,045Net Assets 2015: $49,0452015

Highlighted filing

2015

Assets$49,045
Liabilities-
Net Assets$49,045
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0Revenue 2015: $122,844Expenses 2015: $79,880Net Income 2015: $42,9642015

Highlighted filing

2015

Revenue$122,844
Expenses$79,880
Net Income$42,964
Open 2015 Filing

Filings

Most recent year

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

Open filing
Assets
$49,045
Liabilities
-
Net assets
$49,045
Revenue
$122,844
Expenses
$79,880
Net income
$42,964
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.23$0.80$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.0
Gross Receipts
$122,844
Mission and Program Overview

Mission

To operate a church to worship god and to share the gospel of jesus christ through the activities of the corporation

Program Services

DescriptionGrantsExpenses
CHURCH SERVICE - PROPAGATION OF CHRISTIANITY$79,880-
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHIN SEUNG KANGPresidentFT$48,000-$48,000
Filing and Contact Details

Filer

Filer Name
The Overflowing Church USA
EIN
27-3197253
Phone
7143513437
Address
2201 E WINSTON RD UNIT H, ANAHEIM, CA 92806

Signing Officer

Name
Shin Seung Kang
Title
President
Signed
2016-06-15
Discuss with paid preparer
Yes

Preparer

Firm
Apark Accountancy Inc
Address
3700 Wilshire Blvd Suite 440, Los Angeles, CA 90010
Preparer
Hyung Jin Park CPA
Phone
2138056590
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $626”

Other Expenses.1

“UTILITIES $5211”

Other Expenses.2

“CHURCH SUPPORT $3000”

Other Expenses.3

“EQUIPMENT RENTAL $1296”

Other Expenses.4

“FELLOWSHIP $800”

Other Expenses.5

“SERVICE FEE $400”

Other Expenses.6

“Web hosting and domains $85”

Other Assets.1006

“Pledges and Grants Receivable - Beginning $0 Pledges and Grants Receivable - Ending $12000”

Raw XML Appendix114 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0SHIN S KANG
IRS990EZ/BooksInCareOfDetail/PhoneNum07143513437
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02201 E WINSTON ROAD STE H
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ANAHEIM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092806
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06081
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt037045
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0122844
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt042964
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06081
IRS990EZ/Form990TotalAssetsGrp/EOYAmt049045
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0122844
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06081
IRS990EZ/NetAssetsOrFundBalancesEOYAmt049045
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06081
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt049045
IRS990EZ/OccupancyRentUtltsAndMaintAmt020462
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt048000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHIN SEUNG KANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt012000
IRS990EZ/OtherExpensesTotalAmt011418
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OPERATE A CHURCH TO WORSHIP GOD AND TO SHARE THE GOSPEL OF JESUS CHRIST THROUGH THE ACTIVITIES OF THE CORPORATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CHURCH SERVICE - PROPAGATION OF CHRISTIANITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt079880
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt048000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079880
IRS990EZ/TotalProgramServiceExpensesAmt079880
IRS990EZ/TotalRevenueAmt0122844
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.TOCUSA.COM
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $626
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UTILITIES $5211
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHURCH SUPPORT $3000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EQUIPMENT RENTAL $1296
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FELLOWSHIP $800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SERVICE FEE $400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6WEB HOSTING AND DOMAINS $85
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Pledges and Grants Receivable - Beginning $0 Pledges and Grants Receivable - Ending $12000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1006
ReasonableCauseExplanation/ExplanationTxt0The Overflowing Church USA is a church. Since there is no tax return filing requirement for a church, a tax return has never been filed before. However, one of the pastors is being sponsored by the church for his green card and the government agency (INS) requested a copy of the 2015 tax return as a part of an application. The immigration lawyer told the accountant to file an extension but the accountant who was sick at the time forgot and did not file an extension on time. The tax return was prepared as soon as the information became available.
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHIN SEUNG KANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE OVERFLOWING CHURCH USA
ReturnHeader/Filer/BusinessNameControlTxt0OVER
ReturnHeader/Filer/EIN0273197253
ReturnHeader/Filer/PhoneNum07143513437
ReturnHeader/Filer/USAddress/AddressLine1Txt02201 E WINSTON RD UNIT H
ReturnHeader/Filer/USAddress/CityNm0ANAHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092806
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Apark Accountancy Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03700 Wilshire Blvd Suite 440
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Angeles
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090010
ReturnHeader/PreparerPersonGrp/PhoneNum02138056590
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Hyung Jin Park CPA
ReturnHeader/ReturnTs02016-06-15T14:07:42-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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