Civic Intelligence

Maga Church

EIN 71-0980388 • 501(c)3 • Los Angeles, CA

Pub. 78 Eligible

Profile

Spiritual studies based on the word of God Missionary activity

520 S LA Fayette Park Pl Ste 200Los Angeles, CA 90057
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 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

50th percentile

1.7%

Higher net margin than 50% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

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 2023

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$18,871

Down $5,351 (-22%) from 2019

Liabilities

Flat

$0

Flat from 2019

Net Assets

Down

$18,871

Down $5,351 (-22%) from 2019

Operations
Liabilities / Revenue62nd percentileNet Margin50th percentile

Revenue

Down

$255,934

Down $106,950 (-29%) from 2019

Expenses

Down

$251,491

Down $87,171 (-26%) from 2019

Net Income

Down

$4,443

Down $19,779 (-82%) from 2019

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$30K$20K$10K$0Assets 2019: $24,222Liabilities 2019: $0Net Assets 2019: $24,2222019Assets 2023: $18,871Liabilities 2023: $0Net Assets 2023: $18,8712023

Highlighted filing

2023

Assets$18,871
Liabilities$0
Net Assets$18,871
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0Revenue 2019: $362,884Expenses 2019: $338,662Net Income 2019: $24,2222019Revenue 2023: $255,934Expenses 2023: $251,491Net Income 2023: $4,4432023

Highlighted filing

2023

Revenue$255,934
Expenses$251,491
Net Income$4,443
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,871
Liabilities
$0
Net assets
$18,871
Revenue
$255,934
Expenses
$251,491
Net income
$4,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$2.56$2.51$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.00$0.24$3.63$3.39$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$255,934
Mission and Program Overview

Mission

Spiritual studies based on the word of God Missionary activity

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$14,428$18,871▲ $4,443
Cash and Non-Interest-Bearing Accounts$49,228$2,637▼ $46,591
Total Assets$49,228$18,871▼ $30,357
Other Assets Total-$16,234-
Liabilities
Accounts Payable and Accrued Expenses$17,800--
Unsecured Notes Loans Payable$17,000--
Total Liabilities$34,800$0▼ $34,800
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,428$18,871▲ $4,443
Total Liabilities and Net Assets / Fund Balance$49,228$18,871▼ $30,357

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$16,234--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Won Chul LeeCEO
Danny ChoeCFO
Frankie Yonsu LeeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$255,934
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$235,934
Change in Net Assets
$4,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,499
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$168,279--$168,279
Benefits to Members$32,992--$32,992
Conferences and Meetings$25,050--$25,050
Travel$12,200--$12,200
Other Expenses$5,104--$5,104
Insurance$4,518--$4,518
Information Technology$1,572--$1,572
Fees for Services Accounting$1,500--$1,500
Office Expenses$276--$276
Total Functional Expenses$251,491$0$0$251,491
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
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
No
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

“IT IS A CHURCH.”

Governing documents etc available to public Part VI line 19

“IT IS A CHURCH.”

Filing and Contact Details

Filer

Filer Name
Maga Church
EIN
71-0980388
Address
520 S LA FAYETTE PARK PL STE 200, LOS ANGELES, CA 90057

Signing Officer

Name
Won Chul Lee
Title
CEO
Phone
3239293007
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Won Chul Lee
Formed
2015
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Express Tax Service
Address
3224 W OLYMPIC BLVD SUITE 207, Los Angeles, CA 90006
Preparer
Steve Chang
Phone
3237950123
Raw XML Appendix245 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/TitleTxt1SECRETARY
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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02015
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GovernmentGrantsAmt020000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MinutesOfCommitteesInd0true
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt016234
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IRS990/ScheduleORequiredInd0true
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