Civic Intelligence

Georgia Central University Inc.

990 • Fiscal year 2024 • EIN 58-2205600

Jan 01, 2024 to Dec 31, 2024 • Filed on Sep 26, 2025

Organization ProfileWWW.GCUIV.EDU
6789 Peachtree Ind BlvdAtlanta, GA 30360

(470) 304-4151

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

63rd percentile

0.14x

Higher debt load relative to assets than 63% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

26%

Faster asset growth than 82% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

63%

Faster revenue growth than 86% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$4,784,150

Up $990,392 (+26%) from 2023

Net Assets

Up

$4,092,905

Up $1,123,664 (+38%) from 2023

Liabilities

Down

$691,245

Down $133,272 (-16%) from 2023

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin83rd percentile

Revenue

Up

$3,341,696

Up $1,295,736 (+63%) from 2023

Expenses

Up

$2,218,032

Up $351,473 (+19%) from 2023

Net Income

Up

$1,123,664

Up $944,263 (+526%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $4,237,979Liabilities 2010: $3,536,999Net Assets 2010: $700,9802010Assets 2011: $4,071,489Liabilities 2011: $3,747,413Net Assets 2011: $324,0762011Assets 2012: $4,205,493Liabilities 2012: $3,191,694Net Assets 2012: $1,013,7992012Assets 2013: $4,262,666Liabilities 2013: $2,813,662Net Assets 2013: $1,449,0042013Assets 2014: $4,177,618Liabilities 2014: $2,515,881Net Assets 2014: $1,661,7372014Assets 2015: $4,611,209Liabilities 2015: $2,726,646Net Assets 2015: $1,884,5632015Assets 2016: $4,637,438Liabilities 2016: $2,602,502Net Assets 2016: $2,034,9362016Assets 2017: $4,392,764Liabilities 2017: $2,174,518Net Assets 2017: $2,218,2462017Assets 2018: $4,461,899Liabilities 2018: $2,026,156Net Assets 2018: $2,435,7432018Assets 2020: $3,512,435Liabilities 2020: $1,244,859Net Assets 2020: $2,267,5762020Assets 2021: $3,663,721Liabilities 2021: $1,189,634Net Assets 2021: $2,474,0872021Assets 2022: $3,632,254Liabilities 2022: $892,414Net Assets 2022: $2,739,8402022Assets 2023: $3,793,758Liabilities 2023: $824,517Net Assets 2023: $2,969,2412023Assets 2024: $4,784,150Liabilities 2024: $691,245Net Assets 2024: $4,092,9052024

Highlighted filing

2024

Assets$4,784,150
Liabilities$691,245
Net Assets$4,092,905
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,717,943Expenses 2010: $1,887,224Net Income 2010: -$169,2812010Revenue 2011: $1,616,217Expenses 2011: $1,467,054Net Income 2011: $149,1632011Revenue 2012: $2,104,055Expenses 2012: $1,392,114Net Income 2012: $711,9412012Revenue 2013: $2,280,243Expenses 2013: $1,845,038Net Income 2013: $435,2052013Revenue 2014: $2,404,881Expenses 2014: $2,192,148Net Income 2014: $212,7332014Revenue 2015: $2,653,951Expenses 2015: $2,431,596Net Income 2015: $222,3552015Revenue 2016: $2,691,230Expenses 2016: $2,540,857Net Income 2016: $150,3732016Revenue 2017: $2,096,515Expenses 2017: $1,913,204Net Income 2017: $183,3112017Revenue 2018: $1,571,993Expenses 2018: $1,353,895Net Income 2018: $218,0982018Revenue 2020: $1,746,652Expenses 2020: $1,522,908Net Income 2020: $223,7442020Revenue 2021: $1,835,630Expenses 2021: $1,629,118Net Income 2021: $206,5122021Revenue 2022: $1,955,200Expenses 2022: $1,689,447Net Income 2022: $265,7532022Revenue 2023: $2,045,960Expenses 2023: $1,866,559Net Income 2023: $179,4012023Revenue 2024: $3,341,696Expenses 2024: $2,218,032Net Income 2024: $1,123,6642024

Highlighted filing

2024

Revenue$3,341,696
Expenses$2,218,032
Net Income$1,123,664
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 26, 2025
Return Version
2024v5.2
Gross Receipts
$3,341,696
Mission and Program Overview

Mission

Provides education in theology, divinity, religious education, andministrial training

Provides education in theology, divinity, ministrial training

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,129,239$2,077,411▼ $51,828
Cash and Non-Interest-Bearing Accounts$532,542$1,463,841▲ $931,299
Accounts Receivable$550,000$600,000▲ $50,000
Total Assets$3,793,758$4,784,150▲ $990,392
Other Assets Total$581,977$642,898▲ $60,921
Liabilities
Mortgage Notes Payable Secured by Investment Property$774,335$654,335▼ $120,000
Other Liabilities$42,310$36,910▼ $5,400
Unsecured Notes Loans Payable$7,872--
Total Liabilities$824,517$691,245▼ $133,272
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,969,241$3,092,905▲ $123,664
Net Assets With Donor Restrictions-$1,000,000-
Total Net Assets Fund Balance$2,969,241$4,092,905▲ $1,123,664
Total Liabilities and Net Assets / Fund Balance$3,793,758$4,784,150▲ $990,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$930,661$757,521-
Land$1,146,750--
Equipment-$619,929-
Leasehold Improvements-$62,028-
Other Assets Org$427,098--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Paul C KimPresident
Hee S SongDirector
Hyun S ChoDirector
Young J KimDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,850,000
Program Service Revenue
$1,430,500
Investment Income
$61,196
Other Revenue
$0
All Other Contributions
$1,850,000
Change in Net Assets
$1,123,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,109,332
Salaries, Compensation, and Employee Benefits$1,108,700
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,108,700--$1,108,700
Other Expenses-$1,057,504-$1,057,504
Depreciation Depletion-$51,828-$51,828
Total Functional Expenses$1,108,700$1,109,332$0$2,218,032
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$29,200
Federal income taxes$7,710
Creditcard Payable-
Payroll Liabilities-
Unearned Tuition-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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, Part VI, Line 19

“No document available to the public”

Form 990, Part VI, Line 12C

“Based on written policies, significant decisions are made in compliance with the related policies and all other decisions are monitored in quarterly basis.”

Form 990, Part VI, Line 19

“No document available to the public”

Filing and Contact Details

Filer

Filer Name
Georgia Central University Inc
EIN
58-2205600
Phone
4703044151
Address
6789 PEACHTREE IND BLVD, ATLANTA, GA 30360

Signing Officer

Name
Paul C Kim
Title
President
Phone
4703044151
Signed
2025-09-26
Discuss with paid preparer
No

Organization Details

Principal Officer
Paul C Kim
Formed
1995
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
2
Employees
9

Preparer

Firm
Jungjin Accouting and Tax Service LLC
Address
3761 VENTURE DR STE 250B, DULUTH, GA 30096
Preparer
Kyung Lee
Phone
4703044151
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Some adjustments were recommended by auditor for assets and expenses”

Form 990, Part IX, Line 11Q

“Some teaching staffs and adminstrative staffs were outsourced. Form 1099-nec were issued to the service providers”

Raw XML Appendix345 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENT AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SOME ADJUSTMENTS WERE RECOMMENDED BY AUDITOR FOR ASSETS AND EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SOME TEACHING STAFFS AND ADMINSTRATIVE STAFFS WERE OUTSOURCED. FORM 1099-NEC WERE ISSUED TO THE SERVICE PROVIDERS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11Q
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03793758
IRS990/TotalAssetsEOYAmt04784150
IRS990/TotalAssetsGrp/BOYAmt03793758
IRS990/TotalAssetsGrp/EOYAmt04784150
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01850000
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01109332
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01108700
IRS990/TotalFunctionalExpensesGrp/TotalAmt02218032
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0824517
IRS990/TotalLiabilitiesEOYAmt0691245
IRS990/TotalLiabilitiesGrp/BOYAmt0824517
IRS990/TotalLiabilitiesGrp/EOYAmt0691245
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02969241
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04092905
IRS990/TotalProgramServiceRevenueAmt01430500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01491696
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03341696
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03793758
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04784150
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt07872
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06789 PEACHTREE IND BLVD
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030360
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.GCUIV.EDU
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL C KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04703044151
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GEORGIA CENTRAL UNIVERSITY INC
ReturnHeader/Filer/BusinessNameControlTxt0GEOR
ReturnHeader/Filer/EIN0582205600
ReturnHeader/Filer/PhoneNum04703044151
ReturnHeader/Filer/USAddress/AddressLine1Txt06789 PEACHTREE IND BLVD
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030360
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465694539
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JUNGJIN ACCOUTING AND TAX SERVICE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03761 VENTURE DR STE 250B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030096
ReturnHeader/PreparerPersonGrp/PhoneNum04703044151
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYUNG LEE
ReturnHeader/ReturnTs02025-09-26T04:25:43-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,784,150
Liabilities
$691,245
Net assets
$4,092,905
Revenue
$3,341,696
Expenses
$2,218,032
Net income
$1,123,664
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.69$4.09$3.34$2.22$1.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.82$2.97$2.05$1.87$0.18
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.89$2.74$1.96$1.69$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$1.19$2.47$1.84$1.63$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.24$2.27$1.75$1.52$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$2.03$2.44$1.57$1.35$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$2.17$2.22$2.10$1.91$0.18
2016Summary only. Only limited summary data is available for this year.$4.64$2.60$2.03$2.69$2.54$0.15
2015Summary only. Only limited summary data is available for this year.$4.61$2.73$1.88$2.65$2.43$0.22
2014Summary only. Only limited summary data is available for this year.$4.18$2.52$1.66$2.40$2.19$0.21
2013Summary only. Only limited summary data is available for this year.$4.26$2.81$1.45$2.28$1.85$0.44
2012Summary only. Only limited summary data is available for this year.$4.21$3.19$1.01$2.10$1.39$0.71
2011Summary only. Only limited summary data is available for this year.$4.07$3.75$0.32$1.62$1.47$0.15
2010Summary only. Only limited summary data is available for this year.$4.24$3.54$0.70$1.72$1.89$0.17