Civic Intelligence

Makar James University

990 • Fiscal year 2017 • EIN 73-1679393

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 04, 2019

12440 FIRESTONE BLVD Room STE 1029Norwalk, CA 90650

(310) 326-7007

Siviq Scores

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

Liabilities / Assets

91st percentile

0.59x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

0.45x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

47th percentile

2.1%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

93rd percentile

135%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-22%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$72,108

Up $41,386 (+135%) from 2016

Net Assets

Up

$29,475

Up $1,957 (+7.1%) from 2016

Liabilities

Up

$42,633

Up $39,429 (+1231%) from 2016

Revenue

Down

$95,200

Down $26,899 (-22%) from 2016

Expenses

Down

$93,243

Down $24,162 (-21%) from 2016

Net Income

Down

$1,957

Down $2,737 (-58%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $139,387Liabilities 2010: $2,798Net Assets 2010: $136,5892010Assets 2011: $121,906Liabilities 2011: $6,220Net Assets 2011: $115,6862011Assets 2012: $115,569Liabilities 2012: $8,438Net Assets 2012: $107,1312012Assets 2013: $115,874Liabilities 2013: $4,306Net Assets 2013: $111,5682013Assets 2014: $70,457Liabilities 2014: $11,926Net Assets 2014: $58,5312014Assets 2015: $25,504Liabilities 2015: $2,680Net Assets 2015: $22,8242015Assets 2016: $30,722Liabilities 2016: $3,204Net Assets 2016: $27,5182016Assets 2017: $72,108Liabilities 2017: $42,633Net Assets 2017: $29,4752017Assets 2018: $2,122,921Liabilities 2018: $5,409Net Assets 2018: $2,117,5122018Assets 2019: $42,188Liabilities 2019: $2,895Net Assets 2019: $39,2932019

Highlighted filing

2017

Assets$72,108
Liabilities$42,633
Net Assets$29,475

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $286,0382010Expenses 2011: $280,2762011Expenses 2012: $274,3342012Revenue 2013: $235,057Expenses 2013: $230,860Net Income 2013: $4,1972013Revenue 2014: $153,862Expenses 2014: $206,897Net Income 2014: -$53,0352014Revenue 2015: $158,677Expenses 2015: $194,384Net Income 2015: -$35,7072015Revenue 2016: $122,099Expenses 2016: $117,405Net Income 2016: $4,6942016Revenue 2017: $95,200Expenses 2017: $93,243Net Income 2017: $1,9572017Revenue 2018: $2,240,000Expenses 2018: $192,749Net Income 2018: $2,047,2512018Revenue 2019: $23,075Expenses 2019: $101,294Net Income 2019: -$78,2192019

Highlighted filing

2017

Revenue$95,200
Expenses$93,243
Net Income$1,957
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 4, 2019
Return Version
2017v2.3
Gross Receipts
$95,200
Mission and Program Overview

Mission

To provide theological education services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,103$29,213▲ $25,110
Pledges and Grants Receivable$10,000$22,000▲ $12,000
Cash and Non-Interest-Bearing Accounts$6,838$11,754▲ $4,916
Accounts Receivable$8,481$7,841▼ $640
Total Assets$30,722$72,108▲ $41,386
Other Assets Total$1,300$1,300→ $0
Liabilities
Deferred Revenue-$40,786-
Other Liabilities$2,800$1,847▼ $953
Accounts Payable and Accrued Expenses$404--
Total Liabilities$3,204$42,633▲ $39,429
Net Assets / Fund Balance
Unrestricted Net Assets$27,518$29,475▲ $1,957
Total Net Assets Fund Balance$27,518$29,475▲ $1,957
Total Liabilities and Net Assets / Fund Balance$30,722$72,108▲ $41,386

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,213$67,457$96,670
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve HongPresident
Tai Sub SimPresident
John PhalenBoard Member
Mok Paul YoungBoard Member
Yheo Hyon SookBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$50,000
Program Service Revenue
$45,200
Investment Income
$0
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$1,957

Audited Revenue Reconciliation

Revenue per Audited Statements
$95,200
Total Revenue per Audited Statements
$95,200
Total Revenue per Form 990
$95,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$52,442
Other Expenses$40,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$14,400$33,600-$48,000
Occupancy$10,020--$10,020
Office Expenses-$6,154-$6,154
Other Expenses$5,152$2,763-$5,152
Fees for Services Accounting-$4,500-$4,500
Payroll Taxes$1,459$2,669-$4,128
Fees for Services Other$2,684$75-$2,759
Depreciation Depletion$2,389--$2,389
Advertising-$600-$600
Other Employee Benefits$314--$314
Total Functional Expenses$39,315$53,928$0$93,243

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$93,243
Total Expenses per Audited Statements$93,243
Total Expenses per Form 990$93,243
International Activity

International Summary

Offices
1

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServiceDistance Program1--
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
Federal income taxes$1,847
Wage Payable-
Payroll Tax Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Line 11B

Organizations Process to Review Form 990 COPY OF THE RETURN IS PROVIDED TO BOARD FOR REVIEW BEFORE THE RETURN IS FILED

Form 990, Part VI, Line 19

Governing Documents Disclosure Explanation RETURN IS MADE AVAILABLE TO PUBLIC UPON REQUEST

Filing and Contact Details

Filer

Filer Name
California Central University
EIN
73-1679393
Phone
3103267007
Address
12440 FIRESTONE BLVD Room STE 1029, Norwalk, CA 90650

Signing Officer

Name
Steve Hong
Title
President
Signed
2019-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Hong
Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Firm
Charles C Jeong & Co
Address
3255 Wilshire Blvd Ste 1717, Los Angeles, CA 90010
Preparer
Charles Jeong
Phone
2132214113
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

All Other Accomplishment DEPRECIATION

Form 990, Part V, Line 4B

Financial Accounts in Foreign Countries

Form 990, Part IX, Line 11G

Other Fees for Services

Form 990, Part XI, Line 9

Other Changes in Net Assets Explanation

Raw XML Appendix383 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/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030722
IRS990/TotalAssetsEOYAmt072108
IRS990/TotalAssetsGrp/BOYAmt030722
IRS990/TotalAssetsGrp/EOYAmt072108
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt050000
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053928
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt039315
IRS990/TotalFunctionalExpensesGrp/TotalAmt093243
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03204
IRS990/TotalLiabilitiesEOYAmt042633
IRS990/TotalLiabilitiesGrp/BOYAmt03204
IRS990/TotalLiabilitiesGrp/EOYAmt042633
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027518
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029475
IRS990/TotalProgramServiceExpensesAmt039315
IRS990/TotalProgramServiceRevenueAmt045200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt045200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt095200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt030722
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt072108
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt027518
IRS990/UnrestrictedNetAssetsGrp/EOYAmt029475
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02205 W 231ST APT A
IRS990/USAddress/CityNm0TORRANCE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090501
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.MYCCU.US
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE HONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA CENTRAL UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0731679393
ReturnHeader/Filer/PhoneNum03103267007
ReturnHeader/Filer/USAddress/AddressLine1Txt012440 FIRESTONE BLVD Room STE 1029
ReturnHeader/Filer/USAddress/CityNm0Norwalk
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090650
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03C383A8947C190C3B12E60F04E12AE53B3C53DE8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FFA2F07FDB2AEA61024292E5651393EE45BC206D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.240.50.226
ReturnHeader/FilingSecurityInformation/IPDt02019-03-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm003:38:59
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Charles C Jeong & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03255 Wilshire Blvd Ste 1717
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Los Angeles
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090010
ReturnHeader/PreparerPersonGrp/PhoneNum02132214113
ReturnHeader/PreparerPersonGrp/PreparationDt02019-03-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHARLES JEONG
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-03-04T10:01:25-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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