Civic Intelligence

Cohen University & Theological Seminary

990 • Fiscal year 2016 • EIN 33-0606003

Sep 01, 2015 to Aug 31, 2016 • Filed on Oct 19, 2016

17002 Prairie AvenueTorrance, CA 90504

(310) 793-2285

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

56th percentile

5.9%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

97th percentile

326%

Faster asset growth than 97% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

60th percentile

7.6%

Faster revenue growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$11,671

Up $8,933 (+326%) from 2015

Net Assets

Up

$11,671

Up $8,933 (+326%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$152,542

Up $10,813 (+7.6%) from 2015

Expenses

Up

$143,609

Up $3,524 (+2.5%) from 2015

Net Income

Up

$8,933

Up $7,289 (+443%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$11,671
Liabilities$0
Net Assets$11,671

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$152,542
Expenses$143,609
Net Income$8,933
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Oct 19, 2016
Return Version
2015v2.1
Gross Receipts
$152,542
Mission and Program Overview

Mission

EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,738$11,671▲ $8,933
Rtn Earn Endowment Incm Other Fnds$2,738$11,671▲ $8,933
Total Assets$2,738$11,671▲ $8,933
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,738$11,671▲ $8,933
Total Liabilities and Net Assets / Fund Balance$2,738$11,671▲ $8,933

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$27,600$27,600
Compensation and Service Providers

Board Members and Trustees

NameTitle
Myungsook KangC.e.o.
Revenue and Support

Revenue Composition

Contributions and Grants
$76,576
Program Service Revenue
$75,966
Investment Income
$0
Other Revenue
$0
All Other Contributions
$76,576
Change in Net Assets
$8,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,609
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
Occupancy$62,115$1,373-$63,488
Travel-$11,827-$11,827
Information Technology$3,285--$3,285
Other Expenses$2,000$2,427-$2,000
Fees for Services Accounting-$1,000-$1,000
Conferences and Meetings-$900-$900
All Other Expenses-$379-$379
Total Functional Expenses$124,645$18,964$0$143,609
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
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
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
2016-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Myungsook Kang
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Peter Kim & Co Ac
Address
6281 BEACH BLVD STE 305, BUENA PARK, CA 90621
Preparer
Peter Kim
Phone
7144518811
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/TaxPeriodBeginDt02015-09-01
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ReturnHeader/TaxYr02015

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