Civic Intelligence

Cohen University & Theological Seminary

990EZ • Fiscal year 2019 • EIN 33-0606003

Sep 01, 2018 to Aug 31, 2019 • Filed on Nov 20, 2019

Organization ProfileN/A
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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

48th percentile

2.3%

Higher net margin than 48% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

83rd percentile

$17,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

98th percentile

798%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

6.8%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$2,874

Up $2,554 (+798%) from 2018

Net Assets

Up

$2,874

Up $2,554 (+798%) from 2018

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin48th percentile

Revenue

Up

$108,866

Up $6,942 (+6.8%) from 2018

Expenses

Up

$106,312

Up $4,159 (+4.1%) from 2018

Net Income

Up

$2,554

Up $2,783 (+1215%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

2019

Assets$2,874
Liabilities-
Net Assets$2,874
Open 2019 Filing

Operations Trend

Revenue Growth59th percentile

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

2019

Revenue$108,866
Expenses$106,312
Net Income$2,554
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Nov 20, 2019
Return Version
2018v3.1
Gross Receipts
$108,866
Mission and Program Overview

Mission

EDUCATION

Program Services

DescriptionGrantsExpenses
EDUCATION FOR UNDERGRADUATE AND GRADUATE LEVELS, OFFERING UNDERGRADUATE, GRADUATE, AND GRADUTE DOCTOR DEGREE PROGRAMS-$58,344
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MYUNGSOOK KANGC.E.O.PT$17,000-$17,000
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
2019-11-20
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 2,400 travel 10,395 insurance 2,667 auto expense 434 bank charges 522 professorship 27,716 supplies 5,835 taxes 16,193 total 66,162”

Form 990-ez, Part II, Line 24

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

Raw XML Appendix123 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/BOYAmt0320
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02874
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt043546
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02554
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01500
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0320
IRS990EZ/Form990TotalAssetsGrp/EOYAmt02874
IRS990EZ/GrossReceiptsAmt0108866
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0320
IRS990EZ/NetAssetsOrFundBalancesEOYAmt02874
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0320
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt02874
IRS990EZ/OccupancyRentUtltsAndMaintAmt013801
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt017000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MYUNGSOOK KANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0C.E.O.
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt066162
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATION
IRS990EZ/ProgramServiceRevenueAmt065320
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0EDUCATION FOR UNDERGRADUATE AND GRADUATE LEVELS, OFFERING UNDERGRADUATE, GRADUATE, AND GRADUTE DOCTOR DEGREE PROGRAMS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt058344
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt024849
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0106312
IRS990EZ/TotalProgramServiceExpensesAmt058344
IRS990EZ/TotalRevenueAmt0108866
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 2,400 TRAVEL 10,395 INSURANCE 2,667 AUTO EXPENSE 434 BANK CHARGES 522 PROFESSORSHIP 27,716 SUPPLIES 5,835 TAXES 16,193 TOTAL 66,162
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/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MYUNGSOOK KANG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0C.E.O.
ReturnHeader/BusinessOfficerGrp/PhoneNum03107932285
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-20
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0222021C7C1522BB97773707F6B50AEDC0DEE4549
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0222021C7C1522BB97773707F6B50AEDC0DEE4549
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.135.124.137
ReturnHeader/FilingSecurityInformation/IPDt02019-11-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:36:30
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/PreparationDt02019-11-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PETER KIM
ReturnHeader/ReturnTs02019-11-26T11:36:30-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-09-01
ReturnHeader/TaxPeriodEndDt02019-08-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,874
Liabilities
-
Net assets
$2,874
Revenue
$108,866
Expenses
$106,312
Net income
$2,554
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