Civic Intelligence

Church of the Lord

EIN 33-1105294 • 501(c)3 • Orangeburg, NY

Profile

The church's primary purpose is to worship and preach of christ by holding public worship, sunday schools, and all other activities generally conducted by a church.

13 Mountainview AveOrangeburg, NY 10962
Siviq Scores

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

Liabilities / Assets

83rd percentile

0.50x

Higher debt load relative to assets than 83% of similar nonprofits.

NTEE X20 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

2.25x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE X20 • $1M-$5M nonprofits • Source year 2014

Net Margin

39th percentile

5.5%

Higher net margin than 39% of similar nonprofits.

NTEE X20 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

NTEE X20 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets83rd percentile

Assets

$4,956,648

No earlier filing loaded for comparison.

Liabilities

$2,478,687

No earlier filing loaded for comparison.

Net Assets

$2,477,961

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue89th percentileNet Margin39th percentile

Revenue

$1,101,779

No earlier filing loaded for comparison.

Expenses

$1,040,829

No earlier filing loaded for comparison.

Net Income

$60,950

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.

$6.0M$4.0M$2.0M$0Assets 2014: $4,956,648Liabilities 2014: $2,478,687Net Assets 2014: $2,477,9612014

Highlighted filing

2014

Assets$4,956,648
Liabilities$2,478,687
Net Assets$2,477,961
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0Revenue 2014: $1,101,779Expenses 2014: $1,040,829Net Income 2014: $60,9502014

Highlighted filing

2014

Revenue$1,101,779
Expenses$1,040,829
Net Income$60,950
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,956,648
Liabilities
$2,478,687
Net assets
$2,477,961
Revenue
$1,101,779
Expenses
$1,040,829
Net income
$60,950
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$4.96$2.48$2.48$1.10$1.04$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 23, 2015
Return Version
2014v5.0
Gross Receipts
$1,101,779
Mission and Program Overview

Mission

The church's primary purpose is to worship and preach of christ by holding public worship, sunday schools, and all other activities generally conducted by a church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$4,543,323-
Cash and Non-Interest-Bearing Accounts-$233,586-
Savings and Temporary Cash Investments-$125,902-
Total Assets$0$4,956,648▲ $4,956,648
Other Assets Total-$53,837-
Liabilities
Unsecured Notes Loans Payable-$2,473,863-
Accounts Payable and Accrued Expenses-$4,824-
Total Liabilities$0$2,478,687▲ $2,478,687
Net Assets / Fund Balance
Unrestricted Net Assets-$2,477,961-
Total Net Assets Fund Balance$0$2,477,961▲ $2,477,961
Total Liabilities and Net Assets / Fund Balance$0$4,956,648▲ $4,956,648

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,477,631-$3,477,631
Land$1,911,899-$1,911,899
Compensation and Service Providers
Top Officer Pay50th percentile

Board Members and Trustees

NameTitle
Seok Jin ChungPastor
Revenue and Support

Revenue Composition

Contributions and Grants
$1,100,877
Program Service Revenue
$0
Investment Income
$902
Other Revenue
$0
All Other Contributions
$1,100,877
Change in Net Assets
$60,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$871,783
Salaries, Compensation, and Employee Benefits$169,046
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$10,650$151,940-$162,590
Other Salaries and Wages$97,033$60,000-$157,033
Depreciation Depletion-$88,797-$88,797
Interest-$88,142-$88,142
Travel$83,806--$83,806
Other Expenses$81,905$66,752-$66,752
Fees for Services Legal-$52,737-$52,737
Insurance-$28,699-$28,699
Payroll Taxes$12,013--$12,013
Office Expenses-$4,094-$4,094
Fees for Services Other$1,500--$1,500
Advertising-$900-$900
Conferences and Meetings-$510-$510
Total Functional Expenses$498,258$542,571$0$1,040,829
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
Backup withholding compliance
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
Church of the Lord
EIN
33-1105294
Address
13 MOUNTAINVIEW AVE, ORANGEBURG, NY 10962

Signing Officer

Name
Seok Jin Chung
Title
Pastor
Signed
2015-09-23

Organization Details

Principal Officer
Seok Jin Chung
Legal Domicile
Ny
Voting Board Members
0
Independent Board Members
0
Employees
5

Preparer

Firm
Chang Y Han CPA
Address
38 -11 150TH ST, FLUSHING, NY 11354
Preparer
Chang Y Han
Phone
7187625050
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Repair & maintenance 0 40,167 0 property tax 0 40,116 0 followship 0 29,770 0 auto expense 0 24,722 0 worship 10,650 0 0 telephone 0 6,522 0 equipment lease 0 5,952 0 due & subscription 0 2,903 0 bank service charge 0 1,788 0”

Raw XML Appendix240 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt028699
IRS990/InsuranceGrp/TotalAmt028699
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IRS990/InterestGrp/TotalAmt088142
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0902
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0902
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01082744
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04543323
IRS990/LandBldgEquipCostOrOtherBssAmt05626067
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IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt053837
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt066752
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0125902
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt05389530
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPAIR & MAINTENANCE 0 40,167 0 PROPERTY TAX 0 40,116 0 FOLLOWSHIP 0 29,770 0 AUTO EXPENSE 0 24,722 0 WORSHIP 10,650 0 0 TELEPHONE 0 6,522 0 EQUIPMENT LEASE 0 5,952 0 DUE & SUBSCRIPTION 0 2,903 0 BANK SERVICE CHARGE 0 1,788 0
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SEOK JIN CHUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PASTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHURCH OF THE LORD
ReturnHeader/Filer/BusinessNameControlTxt0CHUR
ReturnHeader/Filer/EIN0331105294
ReturnHeader/Filer/USAddress/AddressLine1Txt013 MOUNTAINVIEW AVE
ReturnHeader/Filer/USAddress/CityNm0ORANGEBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 -11 150TH ST
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011354
ReturnHeader/PreparerPersonGrp/PhoneNum07187625050
ReturnHeader/PreparerPersonGrp/PreparationDt02015-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHANG Y HAN
ReturnHeader/ReturnTs02015-10-15T16:34:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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