Civic Intelligence

Cohen University & Theological

EIN 33-0606003 • 501(c)3 • Torrance, CA

Profile

EDUCATION

17002 Prairie AvenueTorrance, CA 90504

n/A

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 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

50th percentile

1.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

94th percentile

144%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

-1.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$2,213

Up $1,307 (+144%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$2,213

Up $1,307 (+144%) from 2022

Operations
Liabilities / RevenueScore unavailableNet Margin50th percentile

Revenue

Down

$80,943

Down $1,046 (-1.3%) from 2022

Expenses

Down

$79,636

Down $2,192 (-2.7%) from 2022

Net Income

Up

$1,307

Up $1,146 (+712%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$300K$200K$100K$0Assets 2013: $269,875Liabilities 2013: $246,564Net Assets 2013: $23,3112013Assets 2014: $1,094Liabilities 2014: $0Net Assets 2014: $1,0942014Assets 2015: $2,738Liabilities 2015: $0Net Assets 2015: $2,7382015Assets 2016: $11,671Liabilities 2016: $0Net Assets 2016: $11,6712016Assets 2017: $549Liabilities 2017: $0Net Assets 2017: $5492017Assets 2018: $320Liabilities 2018: $0Net Assets 2018: $3202018Assets 2019: $2,874Net Assets 2019: $2,8742019Assets 2020: $7,052Net Assets 2020: $7,0522020Assets 2021: $745Net Assets 2021: $7452021Assets 2022: $906Net Assets 2022: $9062022Assets 2023: $2,213Net Assets 2023: $2,2132023

Highlighted filing

2023

Assets$2,213
Liabilities-
Net Assets$2,213
Open 2023 Filing

Operations Trend

Revenue Growth51st percentile

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

$200K$150K$100K$50K$0-$50KExpenses 2013: $76,8112013Revenue 2014: $73,090Expenses 2014: $95,307Net Income 2014: -$22,2172014Revenue 2015: $141,729Expenses 2015: $140,085Net Income 2015: $1,6442015Revenue 2016: $152,542Expenses 2016: $143,609Net Income 2016: $8,9332016Revenue 2017: $78,837Expenses 2017: $89,959Net Income 2017: -$11,1222017Revenue 2018: $101,924Expenses 2018: $102,153Net Income 2018: -$2292018Revenue 2019: $108,866Expenses 2019: $106,312Net Income 2019: $2,5542019Revenue 2020: $56,124Expenses 2020: $51,946Net Income 2020: $4,1782020Revenue 2021: $56,931Expenses 2021: $63,238Net Income 2021: -$6,3072021Revenue 2022: $81,989Expenses 2022: $81,828Net Income 2022: $1612022Revenue 2023: $80,943Expenses 2023: $79,636Net Income 2023: $1,3072023

Highlighted filing

2023

Revenue$80,943
Expenses$79,636
Net Income$1,307
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,213
Liabilities
-
Net assets
$2,213
Revenue
$80,943
Expenses
$79,636
Net income
$1,307
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.81$0.80$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.82$0.82$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.57$0.63$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.07$0.07$0.56$0.52$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.03$0.03$1.09$1.06$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.02$1.02$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.79$0.90$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.53$1.44$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.42$1.40$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.73$0.95$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$2.47$0.23$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Apr 12, 2023
Return Version
2022v5.0
Gross Receipts
$80,943
Mission and Program Overview

Mission

EDUCATION

Program Services

DescriptionGrantsExpenses
EDUCATION FOR UNDERGRADUATE AND GRADUATE LEVELS, OFFERING UNDERGRADUATE, GRADUATE, AND GRADUTE DOCTOR DEGREE PROGRAMS-$7,997
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MYUNGSOOK KANGC.E.O.PT$0--
Filing and Contact Details

Filer

Filer Name
Cohen University & Theological
EIN
33-0606003
Phone
3107932285
Address
17002 PRAIRIE AVENUE, TORRANCE, CA 90504

Signing Officer

Name
Myungsook Kang
Title
C.e.o.
Phone
3107932285
Signed
2023-04-12
Discuss with paid preparer
Yes

Preparer

Firm
Core Pro Advisor
Address
6281 BEACH BLVD STE 305, BUENA PARK, CA 90621
Preparer
Peter Kim
Phone
7144518811
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 4,000 office 2,328 travel 6,060 conferences/meetings 1,244 insurance 671 auto expense 1,026 bank charges 292 outside services 19,625 supplies 4,648 taxes & license 265 missonary outreach 14,700 total 54,859”

Form 990-ez, Part II, Line 24

“27,600 27,600 less accumulated depreciation 27,600 27,600 total 0 0”

Raw XML Appendix118 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/PersonNm0MYUNGSOOK KANG
IRS990EZ/BooksInCareOfDetail/PhoneNum03107932285
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt017002 S PRAIRIE AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TORRANCE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090504
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0906
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02213
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt072849
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01307
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01060
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0906
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02213
IRS990EZ/GrossReceiptsAmt080943
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0906
IRS990EZ/NetAssetsOrFundBalancesEOYAmt02213
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0906
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02213
IRS990EZ/OccupancyRentUtltsAndMaintAmt023717
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MYUNGSOOK KANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0C.E.O.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt054859
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/ProgramServiceRevenueAmt08094
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATION FOR UNDERGRADUATE AND GRADUATE LEVELS, OFFERING UNDERGRADUATE, GRADUATE, AND GRADUTE DOCTOR DEGREE PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt07997
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079636
IRS990EZ/TotalProgramServiceExpensesAmt07997
IRS990EZ/TotalRevenueAmt080943
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THIS IS A SMALL SCHOOL WITH SMALL NUMBER OF STUDENTS. THE POLICY IS AVAILABLE UPON REQUEST.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 4,000 OFFICE 2,328 TRAVEL 6,060 CONFERENCES/MEETINGS 1,244 INSURANCE 671 AUTO EXPENSE 1,026 BANK CHARGES 292 OUTSIDE SERVICES 19,625 SUPPLIES 4,648 TAXES & LICENSE 265 MISSONARY OUTREACH 14,700 TOTAL 54,859
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt127,600 27,600 LESS ACCUMULATED DEPRECIATION 27,600 27,600 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MYUNGSOOK KANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0C.E.O.
ReturnHeader/BusinessOfficerGrp/PhoneNum03107932285
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COHEN UNIVERSITY & THEOLOGICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SEMINARY
ReturnHeader/Filer/BusinessNameControlTxt0COHE
ReturnHeader/Filer/EIN0330606003
ReturnHeader/Filer/PhoneNum03107932285
ReturnHeader/Filer/USAddress/AddressLine1Txt017002 PRAIRIE AVENUE
ReturnHeader/Filer/USAddress/CityNm0TORRANCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090504
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462181881
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CORE PRO ADVISOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06281 BEACH BLVD STE 305
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BUENA PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090621
ReturnHeader/PreparerPersonGrp/PhoneNum07144518811
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER KIM
ReturnHeader/ReturnTs02024-04-24T18:55:02-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MYUNGSOOK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KANG
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

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