Civic Intelligence

Columbia Presbyterian Mission Church

EIN 57-0960253 • 501(c)3 • Columbia, SC

Profile

To glorify god by fulfilling the great commission through evangelism, discipleship, and fellowship, while operating exclusively for religious, charitable, and educational purposes.

2235 Legrand RdColumbia, SC 29223-5711

cpmchurch.net

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

43rd percentile

-0.8%

Higher net margin than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

52nd percentile

-0.6%

Faster asset growth than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

-4.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$243,297

Down $1,390 (-0.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$243,297

Down $1,390 (-0.6%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin43rd percentile

Revenue

Down

$164,505

Down $7,130 (-4.2%) from 2024

Expenses

Down

$165,895

Down $27,298 (-14%) from 2024

Net Income

Up

-$1,390

Up $20,168 (+94%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2024: $244,687Liabilities 2024: $0Net Assets 2024: $244,6872024Assets 2025: $243,297Liabilities 2025: $0Net Assets 2025: $243,2972025

Highlighted filing

2025

Assets$243,297
Liabilities$0
Net Assets$243,297
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

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

$200K$100K$0-$100KRevenue 2024: $171,635Expenses 2024: $193,193Net Income 2024: -$21,5582024Revenue 2025: $164,505Expenses 2025: $165,895Net Income 2025: -$1,3902025

Highlighted filing

2025

Revenue$164,505
Expenses$165,895
Net Income-$1,390
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$243,297
Liabilities
$0
Net assets
$243,297
Revenue
$164,505
Expenses
$165,895
Net income
-$1,390
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$1.65$1.66$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$1.72$1.93$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Jan 29, 2026
Return Version
2025v4.0
Gross Receipts
$164,505
Mission and Program Overview

Mission

To glorify god by fulfilling the great commission through evangelism, discipleship, and fellowship, while operating exclusively for religious, charitable, and educational purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$244,687$243,297▼ $1,390
Land, Buildings, and Equipment, Net$129,154$126,846▼ $2,308
Cash and Non-Interest-Bearing Accounts$115,533$116,451▲ $918
Total Assets$244,687$243,297▼ $1,390
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$244,687$243,297▼ $1,390
Total Liabilities and Net Assets / Fund Balance$244,687$243,297▼ $1,390

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$160,965$160,965
Buildings$43,846$46,154$90,000
Land$83,000-$83,000
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Seung Chul KimPresident
Son Ok NorrisSecretary
Young Sun ParkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$164,505
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$164,505
Change in Net Assets
$-1,390
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,524
Salaries, Compensation, and Employee Benefits$71,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$64,215--$64,215
Conferences and Meetings$20,727--$20,727
Other Expenses$18,800--$18,800
Occupancy$16,548--$16,548
Office Expenses$8,223--$8,223
Payroll Taxes$5,356--$5,356
Insurance$2,513--$2,513
Depreciation Depletion$2,308--$2,308
Other Employee Benefits$1,800--$1,800
Advertising$601--$601
Fees for Services Accounting$180--$180
Total Functional Expenses$165,895$0$0$165,895
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“A complete copy of the form 990 was provided to each member of the governing body prior to filing. Members were given a designated period to review the document, request clarifications, and provide comments to the treasurer. Any necessary adjustments were made before the final submission.”

Conflict of interest policy compliance Part VI line 12C

“The organization enforces its conflict of interest policy by requiring annual disclosure statements from officers, directors, and key employees. The board reviews these disclosures, and anyone with a potential conflict must recuse themselves from related discussions or votes. All recusals and decisions are documented in the meeting minutes.”

CEO executive director top management comp Part VI line 15A

“The board of directors/elders reviews and approves the pastors compensation, excluding anyone with a conflict of interest. The board uses comparable salary data to determine reasonableness, and the decision is documented in the meeting minutes.”

Governing documents etc available to public Part VI line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Interested parties may contact the church office during regular business hours to schedule a time for inspection or to request copies.”

Filing and Contact Details

Filer

Filer Name
Columbia Presbyterian Mission Church
EIN
57-0960253
In Care Of
% SON OK NORRIS
Phone
8037887553
Address
2235 LEGRAND RD, COLUMBIA, SC 29223-5711

Signing Officer

Name
Son Ok Norris
Title
Secretary
Phone
8037887553
Signed
2026-01-29
Discuss with paid preparer
No

Organization Details

Formed
1990
Legal Domicile
Sc
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
5

Preparer

Firm
Park & Lee Pllc
Address
7460 WARREN PARKWAY STE 100, FRISCO, TX 75034
Preparer
Jinwoo Park
Phone
9724181199
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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/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

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