Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.72x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Up$53,144
Up $53,144 from 2015
Net Assets
Up$14,913
Up $14,913 from 2015
Liabilities
$38,231
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$107,550
No earlier filing loaded for comparison.
Expenses
$92,637
No earlier filing loaded for comparison.
Net Income
$14,913
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 1, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $107,550
Mission and Program Overview
Mission
To operate an institue of religious education, to teach and to train religious leaders
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO OPERATE AN INSTITUTE OF RELIGIOUS EDUCATION, TO TEACH AND TO TRAIN RELIGIOUS LEADERS | - | $75,668 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| YOUNG G RHEE | President | PT | $0 | - | - |
| HAE KYUNG HWANG | Secretary | PT | $0 | - | - |
| RANSOOK KIM | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- American State University
- EIN
- 46-5430698
- Phone
- 2134239481
- Address
- 3020 WILSHIRE BLVD 216, LOS ANGELES, CA 90010
Signing Officer
- Name
- Young G Rhee
- Title
- President
- Phone
- 2134346310
- Signed
- 2017-11-01
Preparer
- Firm
- P&j Professional Accountancy Group
- Address
- 3600 WILSHIRE BLVD STE 730, LOS ANGELES, CA 90010-2611
- Preparer
- Seunghee Kim
- Phone
- 2134873600
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 12,850 office expenses and supplies 2,647 bank service charges 67 educational programs 4,200 licenses and permits 5,400 recruiting expenses 614 special events 7,500 non-investment depreciation 3,238 total 36,516”
Form 990-ez, Part II, Line 24
“Computer 0 5,200 less accumulated depreciation 0 953 cctv 0 8,800 less accumulated depreciation 0 314 furniture and fixtures 0 4,230 less accumulated depreciation 0 604 books and library 0 9,570 less accumulated depreciation 0 1,367 total 0 24,562”
Form 990-ez, Part II, Line 26
“Deferred revenue 0 38,231”
Form 990-ez, Part III
“To operate an institue of religious education, to teach and to train religious leaders”
Raw XML Appendix130 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | YOUNG G RHEE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2134239481 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3020 WILSHIRE BLVD 216 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LOS ANGELES |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 90010 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 28582 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2500 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 14913 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 47580 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 53144 |
| IRS990EZ/GrossReceiptsAmt | 0 | 107550 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 14913 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 14913 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 8541 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | YOUNG G RHEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | HAE KYUNG HWANG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RANSOOK KIM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 24562 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 36516 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO OPERATE AN INSTITUE OF RELIGIOUS EDUCATION, TO TEACH AND TO TRAIN RELIGIOUS LEADERS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 105050 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO OPERATE AN INSTITUTE OF RELIGIOUS EDUCATION, TO TEACH AND TO TRAIN RELIGIOUS LEADERS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 75668 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 38231 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 92637 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 75668 |
| IRS990EZ/TotalRevenueAmt | 0 | 107550 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THIS SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR,NATIONAL AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES,PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, SCHOLARSHIP AND LOAN PROGRAMS, AND ATHLETIC AND OTHER SCHOOL-ADMINISTERED PROGRAMS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 12,850 OFFICE EXPENSES AND SUPPLIES 2,647 BANK SERVICE CHARGES 67 EDUCATIONAL PROGRAMS 4,200 LICENSES AND PERMITS 5,400 RECRUITING EXPENSES 614 SPECIAL EVENTS 7,500 NON-INVESTMENT DEPRECIATION 3,238 TOTAL 36,516 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMPUTER 0 5,200 LESS ACCUMULATED DEPRECIATION 0 953 CCTV 0 8,800 LESS ACCUMULATED DEPRECIATION 0 314 FURNITURE AND FIXTURES 0 4,230 LESS ACCUMULATED DEPRECIATION 0 604 BOOKS AND LIBRARY 0 9,570 LESS ACCUMULATED DEPRECIATION 0 1,367 TOTAL 0 24,562 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 0 38,231 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO OPERATE AN INSTITUE OF RELIGIOUS EDUCATION, TO TEACH AND TO TRAIN RELIGIOUS LEADERS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | YOUNG G RHEE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2134346310 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AMERICAN STATE UNIVERSITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AMER |
| ReturnHeader/Filer/EIN | 0 | 465430698 |
| ReturnHeader/Filer/PhoneNum | 0 | 2134239481 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3020 WILSHIRE BLVD 216 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 90010 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | C89A6C8FC96341129B3D26EBE674DDE8211D98C7 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | C89A6C8FC96341129B3D26EBE674DDE8211D98C7 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 460495590 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | P&J PROFESSIONAL ACCOUNTANCY GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3600 WILSHIRE BLVD STE 730 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 900102611 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2134873600 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SEUNGHEE KIM |
| ReturnHeader/ReturnTs | 0 | 2017-11-12T12:07:49-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $53,144
- Liabilities
- $38,231
- Net assets
- $14,913
- Revenue
- $107,550
- Expenses
- $92,637
- Net income
- $14,913