Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Assets
Up$637,496
Up $573,145 (+891%) from 2012
Net Assets
Up$296,807
Up $246,455 (+489%) from 2012
Liabilities
Up$340,689
Up $326,690 (+2334%) from 2012
Revenue
-
No earlier filing loaded for comparison.
Expenses
Up$136,001
Up $58,645 (+76%) from 2012
Net Income
-
No earlier filing loaded for comparison.
To educate men and women for ministry for both professional and lay ministries to the local church and to serve humanities needs through ministries
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReview | 0 | true |
| IRS990/AccountsPayableAccruedExpenses/BOY | 0 | 13999 |
| IRS990/AccountsPayableAccruedExpenses/EOY | 0 | 14120 |
| IRS990/ActivitiesConductedPartnership | 0 | false |
| IRS990/ActivityOrMissionDescription | 0 | TO EDUCATE MEN AND WOMEN FOR MINISTRY FOR BOTH PROFESSIONAL AND LAY MINISTRIES TO THE LOCAL CHURCH AND TO SERVE HUMANITIES NEEDS THROUGH MINISTRIES |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 10900 S VERMONT AVENUE |
| IRS990/AddressPrincipalOfficerUS/City | 0 | LOS ANGELES |
| IRS990/AddressPrincipalOfficerUS/State | 0 | CA |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 90044 |
| IRS990/Advertising/ManagementAndGeneral | 0 | 15961 |
| IRS990/Advertising/Total | 0 | 15961 |
| IRS990/AllOtherContributions | 0 | 310100 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | false |
| IRS990/BsnssRltnshpWithOrganization | 0 | false |
| IRS990/CashNonInterestBearing/BOY | 0 | 4917 |
| IRS990/CashNonInterestBearing/EOY | 0 | 7137 |
| IRS990/ChangesToOrganizingDocs | 0 | false |
| IRS990/CollectionsOfArt | 0 | false |
| IRS990/CompCurrentOfficersDirectors/ManagementAndGeneral | 0 | 24000 |
| IRS990/CompCurrentOfficersDirectors/Total | 0 | 24000 |
| IRS990/CompensationFromOtherSources | 0 | false |
| IRS990/CompensationProcessCEO | 0 | false |
| IRS990/CompensationProcessOther | 0 | false |
| IRS990/ComplianceWithBackupWitholding | 0 | false |
| IRS990/ConflictOfInterestPolicy | 0 | false |
| IRS990/ConservationEasements | 0 | false |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | false |
| IRS990/ContributionsGrantsCurrentYear | 0 | 310100 |
| IRS990/ContributionsGrantsPriorYear | 0 | 52547 |
| IRS990/CreditCounseling | 0 | false |
| IRS990/DecisionsSubjectToApproval | 0 | false |
| IRS990/DeductibleContributionsOfArt | 0 | false |
| IRS990/DeductibleNonCashContributions | 0 | true |
| IRS990/DelegationOfManagementDuties | 0 | false |
| IRS990/DepreciationDepletion/ManagementAndGeneral | 0 | 5630 |
| IRS990/DepreciationDepletion/Total | 0 | 5630 |
| IRS990/DescribedIn501C3 | 0 | true |
| IRS990/Description | 0 | PROVIDED QUALITY EDUCATION IN THE FIELD OF CHRISTIAN BIBLICAL AND THEOLOGICAL STUDIES IN FIVE CLASSES WITH 50 REGISTERED STUDENTS |
| IRS990/DisregardedEntity | 0 | false |
| IRS990/DocumentRetentionPolicy | 0 | false |
| IRS990/DonorAdvisedFunds | 0 | false |
| IRS990/ElectionOfBoardMembers | 0 | false |
| IRS990/EmploymentTaxReturnsFiled | 0 | true |
| IRS990/ExcessBenefitTransaction | 0 | false |
| IRS990/Expense | 0 | 44035 |
| IRS990/FamilyOrBusinessRelationship | 0 | false |
| IRS990/FeesForServicesAccounting/ManagementAndGeneral | 0 | 1850 |
| IRS990/FeesForServicesAccounting/Total | 0 | 1850 |
| IRS990/FeesForServicesOther/ManagementAndGeneral | 0 | 3900 |
| IRS990/FeesForServicesOther/Total | 0 | 3900 |
| IRS990/FollowSFAS117 | 0 | X |
| IRS990/ForeignActivities | 0 | false |
| IRS990/ForeignFinancialAccount | 0 | false |
| IRS990/ForeignOffice | 0 | false |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 2.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 1 | 2.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 2 | 2.00 |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | MYUNGSOOK KANG |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | CASEY KIM |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | CHRISTINE KANG |
| IRS990/Form990PartVIISectionA/Officer | 0 | X |
| IRS990/Form990PartVIISectionA/Officer | 1 | X |
| IRS990/Form990PartVIISectionA/Officer | 2 | X |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 1 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 24000 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 2 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | C.F.O. |
| IRS990/Form990PartVIISectionA/Title | 1 | C.E.O. |
| IRS990/Form990PartVIISectionA/Title | 2 | SECRETARY |
| IRS990/Form990ProvidedToGoverningBody | 0 | false |
| IRS990/FormersListed | 0 | false |
| IRS990/FSAudited | 0 | false |
| IRS990/FundraisingActivities | 0 | false |
| IRS990/Gaming | 0 | false |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 0 |
| IRS990/GrantsToIndividuals | 0 | false |
| IRS990/GrantsToOrganizations | 0 | false |
| IRS990/GrantToRelatedPerson | 0 | false |
| IRS990/GrossReceipts | 0 | 382456 |
| IRS990/GroupReturnForAffiliates | 0 | false |
| IRS990/Hospital | 0 | false |
| IRS990/IndependentAuditFinancialStmt | 0 | false |
| IRS990/IndoorTanningServices | 0 | false |
| IRS990/Insurance/ManagementAndGeneral | 0 | 17182 |
| IRS990/Insurance/Total | 0 | 17182 |
| IRS990/Interest/ManagementAndGeneral | 0 | 3144 |
| IRS990/Interest/Total | 0 | 3144 |
| IRS990/InvestmentIncomeCurrentYear | 0 | 0 |
| IRS990/InvestmentInJointVenture | 0 | false |
| IRS990/LandBldgEquipmentAccumDeprec | 0 | 61292 |
| IRS990/LandBuildingsEquipmentBasis | 0 | 656335 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 10673 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 595043 |
| IRS990/LoanToOfficerOrDQP | 0 | false |
| IRS990/LobbyingActivities | 0 | false |
| IRS990/LocalChapters | 0 | false |
| IRS990/MaterialDiversionOrMisuse | 0 | false |
| IRS990/MembersOrStockholders | 0 | false |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | true |
| IRS990/MinutesOfGoverningBody | 0 | true |
| IRS990/MissionDescription | 0 | TO EDUCATE MEN AND WOMEN FOR MINISTRY FOR BOTH PROFESSIONAL AND LAY MINISTRIES TO THE LOCAL CHURCH AND TO SERVE HUMANITIES NEEDS THROUGH MINISTRIES |
| IRS990/MoreThan5000KToIndividuals | 0 | false |
| IRS990/MoreThan5000KToOrganizations | 0 | false |
| IRS990/NameOfPrincipalOfficerPerson | 0 | CASEY KIM |
| IRS990/NbrIndependentVotingMembers | 0 | 3 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 3 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 3 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | 50352 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 296807 |
| IRS990/NoncashContributions | 0 | 260000 |
| IRS990/NonDeductibleContributions | 0 | false |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 0 |
| IRS990/NumberIndependentVotingMembers | 0 | 3 |
| IRS990/NumberOfEmployees | 0 | 1 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/Occupancy/ManagementAndGeneral | 0 | 15238 |
| IRS990/Occupancy/ProgramServices | 0 | 22854 |
| IRS990/Occupancy/Total | 0 | 38092 |
| IRS990/OfficeExpenses/ManagementAndGeneral | 0 | 606 |
| IRS990/OfficeExpenses/Total | 0 | 606 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | false |
| IRS990/OfficerMailingAddress | 0 | false |
| IRS990/Organization501c3 | 0 | X |
| IRS990/OtherAssetsTotal/BOY | 0 | 35316 |
| IRS990/OtherAssetsTotal/EOY | 0 | 35316 |
| IRS990/OtherExpensePriorYear | 0 | 24656 |
| IRS990/OtherExpensesCurrentYear | 0 | 109937 |
| IRS990/OtherExpenses/Description | 0 | OUTSIDE SERVICES |
| IRS990/OtherExpenses/Description | 1 | SUPPLIES |
| IRS990/OtherExpenses/Description | 2 | TELEPHONE |
| IRS990/OtherExpenses/Description | 3 | BANK CHARGES |
| IRS990/OtherExpenses/ManagementAndGeneral | 0 | 2100 |
| IRS990/OtherExpenses/ManagementAndGeneral | 1 | 291 |
| IRS990/OtherExpenses/ProgramServices | 0 | 18634 |
| IRS990/OtherExpenses/ProgramServices | 1 | 2547 |
| IRS990/OtherExpenses/Total | 0 | 18634 |
| IRS990/OtherExpenses/Total | 1 | 2547 |
| IRS990/OtherExpenses/Total | 2 | 2100 |
| IRS990/OtherExpenses/Total | 3 | 291 |
| IRS990/OtherLiabilities/EOY | 0 | 326569 |
| IRS990/OtherRevenueCurrentYear | 0 | 0 |
| IRS990/PartialLiquidation | 0 | false |
| IRS990/PayrollTaxes/ManagementAndGeneral | 0 | 2064 |
| IRS990/PayrollTaxes/Total | 0 | 2064 |
| IRS990/PoliticalActivities | 0 | false |
| IRS990/PrepaidExpensesDeferredCharges/BOY | 0 | 13445 |
| IRS990/PriorExcessBenefitTransaction | 0 | false |
| IRS990/ProfessionalFundraising | 0 | false |
| IRS990/ProgramServiceRevenueCY | 0 | 72356 |
| IRS990/ProgramServiceRevenue/Description | 0 | PROGRAM SERVICE REVENUE |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 26400 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 0 | 72356 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 0 | 72356 |
| IRS990/ProhibitedTaxShelterTrans | 0 | false |
| IRS990/ReconcilationRevenueExpenses | 0 | 246455 |
| IRS990/RelatedEntity | 0 | false |
| IRS990/RelatedOrgControlledEntity | 0 | false |
| IRS990/ReportFin48Footnote | 0 | false |
| IRS990/ReportInvestOthSecurities | 0 | false |
| IRS990/ReportLandBldgEquip | 0 | true |
| IRS990/ReportOtherAssets | 0 | true |
| IRS990/ReportOtherLiabilities | 0 | true |
| IRS990/ReportProgRelInvest | 0 | false |
| IRS990/RevenuesLessExpensesCY | 0 | 246455 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | 1591 |
| IRS990/SalariesEtcCurrentYear | 0 | 26064 |
| IRS990/SalariesEtcPriorYear | 0 | 52700 |
| IRS990ScheduleA/School170b1Aii | 0 | X |
| IRS990/ScheduleBRequired | 0 | false |
| IRS990ScheduleD/Land/BookValue | 0 | 314852 |
| IRS990ScheduleD/Land/OtherCostOrOtherBasis | 0 | 314852 |
| IRS990ScheduleD/OtherAssets/BookValue | 0 | 19569 |
| IRS990ScheduleD/OtherAssets/BookValue | 1 | 15747 |
| IRS990ScheduleD/OtherAssets/Description | 0 | LIBRARY BOOKS |
| IRS990ScheduleD/OtherAssets/Description | 1 | ACCREDITATION PREPARATIONS |
| IRS990ScheduleD/OtherLandBuildings/BookValue | 0 | 280191 |
| IRS990ScheduleD/OtherLandBuildings/Depreciation | 0 | 61292 |
| IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis | 0 | 341483 |
| IRS990ScheduleD/OtherLiabilities/Amount | 0 | 326569 |
| IRS990ScheduleD/OtherLiabilities/Description | 0 | MORTGAGE PAYABLE |
| IRS990ScheduleD/TotalBookValueOtherAssets | 0 | 35316 |
| IRS990ScheduleD/TotalOfAmounts | 0 | 326569 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 595043 |
| IRS990/ScheduleJRequired | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeld | 0 | false |
| IRS990ScheduleM/OtherNonCashContributionsTable/NonCashCheckbox | 0 | X |
| IRS990ScheduleM/OtherNonCashContributionsTable/NoncashContribsRptdF990 | 0 | 260000 |
| IRS990ScheduleM/OtherNonCashContributionsTable/NumberOfContributions | 0 | 1 |
| IRS990ScheduleM/ReviewProcessUnusualNCGifts | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsed | 0 | false |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/ScheduleORequired | 0 | false |
| IRS990/School | 0 | false |
| IRS990/SignificantChange | 0 | false |
| IRS990/SignificantNewProgramServices | 0 | false |
| IRS990/StateLegalDomicile | 0 | CA |
| IRS990/SubjectToProxyTax | 0 | false |
| IRS990/TaxablePartyNotification | 0 | false |
| IRS990/TaxExemptBonds | 0 | false |
| IRS990/Terminated | 0 | false |
| IRS990/TermOrPermanentEndowments | 0 | false |
| IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1 | 0 | 10900 S VERMONT AVE |
| IRS990/TheBooksAreInCareOf/AddressUS/City | 0 | LOS ANGELES |
| IRS990/TheBooksAreInCareOf/AddressUS/State | 0 | CA |
| IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode | 0 | 90044 |
| IRS990/TheBooksAreInCareOf/NamePerson | 0 | CHRISTINE KANG |
| IRS990/TheBooksAreInCareOf/TelephoneNumber | 0 | 3237775269 |
| IRS990/TotalAssets/BOY | 0 | 64351 |
| IRS990/TotalAssetsBOY | 0 | 64351 |
| IRS990/TotalAssets/EOY | 0 | 637496 |
| IRS990/TotalAssetsEOY | 0 | 637496 |
| IRS990/TotalCompGT150K | 0 | false |
| IRS990/TotalContributions | 0 | 310100 |
| IRS990/TotalExpensesCurrentYear | 0 | 136001 |
| IRS990/TotalExpensesPriorYear | 0 | 77356 |
| IRS990/TotalFunctionalExpenses/Fundraising | 0 | 0 |
| IRS990/TotalFunctionalExpenses/ManagementAndGeneral | 0 | 91966 |
| IRS990/TotalFunctionalExpenses/ProgramServices | 0 | 44035 |
| IRS990/TotalFunctionalExpenses/Total | 0 | 136001 |
| IRS990/TotalFundrsngExpCurrentYear | 0 | 0 |
| IRS990/TotalGrossUBI | 0 | 0 |
| IRS990/TotalLiabilities/BOY | 0 | 13999 |
| IRS990/TotalLiabilitiesBOY | 0 | 13999 |
| IRS990/TotalLiabilities/EOY | 0 | 340689 |
| IRS990/TotalLiabilitiesEOY | 0 | 340689 |
| IRS990/TotalLiabNetAssetsFundBalances/BOY | 0 | 64351 |
| IRS990/TotalLiabNetAssetsFundBalances/EOY | 0 | 637496 |
| IRS990/TotalNbrEmployees | 0 | 1 |
| IRS990/TotalNetAssetsFundBalances/BOY | 0 | 50352 |
| IRS990/TotalNetAssetsFundBalances/EOY | 0 | 296807 |
| IRS990/TotalProfFundrsngExpCY | 0 | 0 |
| IRS990/TotalProgramServiceExpense | 0 | 44035 |
| IRS990/TotalProgramServiceRevenue | 0 | 72356 |
| IRS990/TotalReportableCompFromOrg | 0 | 24000 |
| IRS990/TotalRevenueCurrentYear | 0 | 382456 |
| IRS990/TotalRevenuePriorYear | 0 | 78947 |
| IRS990/TotalRevenue/RelatedOrExemptFunctionIncome | 0 | 72356 |
| IRS990/TotalRevenue/TotalRevenueColumn | 0 | 382456 |
| IRS990/TransfersToExemptNonChrtblOrg | 0 | false |
| IRS990/TypeOfOrganizationCorporation | 0 | X |
| IRS990/UnrelatedBusinessIncome | 0 | false |
| IRS990/UnrestrictedNetAssets/BOY | 0 | 50352 |
| IRS990/UnrestrictedNetAssets/EOY | 0 | 296807 |
| IRS990/UponRequest | 0 | X |
| IRS990/WebSite | 0 | N/A |
| IRS990/WhistleblowerPolicy | 0 | false |
| IRS990/YearFormation | 0 | 2000 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/Filer/EIN | 0 | 330934393 |
| ReturnHeader/Filer/Name/BusinessNameLine1 | 0 | PIEDMONT UNIVERSITY |
| ReturnHeader/Filer/NameControl | 0 | PIED |
| ReturnHeader/Filer/Phone | 0 | 3237775269 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 10900 S VERMONT AVENUE |
| ReturnHeader/Filer/USAddress/City | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/State | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 90044 |
| ReturnHeader/Officer/AuthorizeThirdParty | 0 | true |
| ReturnHeader/Officer/DateSigned | 0 | 2013-11-18 |
| ReturnHeader/Officer/Name | 0 | MYUNGSOOK KANG |
| ReturnHeader/Officer/Phone | 0 | 3237775269 |
| ReturnHeader/Officer/Title | 0 | TREASURER |
| ReturnHeader/Preparer/DatePrepared | 0 | 2013-11-27 |
| ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine1 | 0 | PETER KIM & CO AC |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine1 | 0 | 1327 WALRAVEN CT |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City | 0 | FULLERTON |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State | 0 | CA |
| ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode | 0 | 928335062 |
| ReturnHeader/Preparer/Name | 0 | PETER KIM |
| ReturnHeader/Preparer/Phone | 0 | 7144518811 |
| ReturnHeader/ReturnType | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDate | 0 | 2012-09-01 |
| ReturnHeader/TaxPeriodEndDate | 0 | 2013-08-31 |
| ReturnHeader/TaxYear | 0 | 2012 |
| ReturnHeader/Timestamp | 0 | 2013-11-27T18:06:05-06:00 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.