Civic Intelligence

One Direction Community Service Inc.

990EZ • Fiscal year 2024 • EIN 81-4610171

Jan 01, 2024 to Dec 31, 2024 • Filed on Dec 08, 2025

Organization Profile
591 Bellingham DrBuford, GA 30518

(678) 245-9667

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.00x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

21st percentile

-16%

Higher net margin than 21% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$851

Down $771 (-48%) from 2023

Net Assets

Down

$851

Down $771 (-48%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin21st percentile

Revenue

Down

$4,700

Down $6,200 (-57%) from 2023

Expenses

Down

$5,471

Down $3,807 (-41%) from 2023

Net Income

Down

-$771

Down $2,393 (-148%) from 2023

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$4.0K$3.0K$2.0K$1.0K$0Assets 2023: $1,622Liabilities 2023: $0Net Assets 2023: $1,6222023Assets 2024: $851Liabilities 2024: $0Net Assets 2024: $8512024Assets 2024: $3,417Liabilities 2024: $0Net Assets 2024: $3,4172024

Highlighted filing

2024

Assets$851
Liabilities$0
Net Assets$851
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15K$10K$5.0K$0-$5.0KRevenue 2023: $10,900Expenses 2023: $9,278Net Income 2023: $1,6222023Revenue 2024: $4,700Expenses 2024: $5,471Net Income 2024: -$7712024Revenue 2024: $10,900Expenses 2024: $9,105Net Income 2024: $1,7952024

Highlighted filing

2024

Revenue$4,700
Expenses$5,471
Net Income-$771
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 8, 2025
Return Version
2024v5.2
Gross Receipts
$4,700
Mission and Program Overview

Mission

Empower and uplift the asian community

Program Services

DescriptionGrantsExpenses
TO EMPOWER AND UPLIFT THE ASIAN COMMUNITY BY PROVIDING RESOURCES, ADVOCACY, AND SUPPORT TO ENHANCE WELL-BEING, EDUCATION, AND ECONOMIC OPPORTUNITY. OUR MISSION IS TO FOSTER A$4,700$5,471
WELCOMING AND INCLUSIVE ENVIRONMENT THAT CELEBRATES CULTURAL DIVERSITY, PROMOTES EQUITY, AND ADDRESSES THE UNIQUE CHALLENGES FACED BY THE ASIAN COMMUNITY.-$0
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHOONG S KIMPresidentPT$0--
Filing and Contact Details

Filer

Filer Name
One Direction Community Service Inc
EIN
81-4610171
In Care Of
% CHOONG S KIM
Phone
6782459667
Address
591 BELLINGHAM DR, BUFORD, GA 30518

Signing Officer

Name
Choong S Kim
Title
President
Phone
6782459667
Signed
2025-12-08
Discuss with paid preparer
Yes

Preparer

Firm
PROTAXING LLC dba J CPA
Address
1295 OLD PEACHTREE RD STE 260, SUWANEE, GA 30024
Preparer
James Min CPA
Phone
6782459667
Supplemental Narrative

Additional Explanations

Amended return information

“The original tax return was filed using incorrect dataspecifically, the same information as the previously filed 2023 tax return. The preparer has recognized this error and has submitted this amended tax return with the correct 2024 data. Please process and accept this amended return for accurate filing.”

Description of other expenses Part I line 16

“Description AmountBANK SERVICE FEE 90MEALS AND ENTERTAINMENT 521TRAVEL AND MEETING EXPENSES 4,520OFFICE SUPPLIES 90”

Raw XML Appendix116 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0CHOONG S KIM
IRS990EZ/BooksInCareOfDetail/PhoneNum03344402339
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0591 BELLINGHAM DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BUFORD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0305187817
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01622
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0851
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04700
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-771
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0250
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt01622
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0851
IRS990EZ/GrossReceiptsAmt04700
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01622
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0851
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01622
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0851
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHOONG S KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt05221
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EMPOWER AND UPLIFT THE ASIAN COMMUNITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO EMPOWER AND UPLIFT THE ASIAN COMMUNITY BY PROVIDING RESOURCES, ADVOCACY, AND SUPPORT TO ENHANCE WELL-BEING, EDUCATION, AND ECONOMIC OPPORTUNITY. OUR MISSION IS TO FOSTER A
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1WELCOMING AND INCLUSIVE ENVIRONMENT THAT CELEBRATES CULTURAL DIVERSITY, PROMOTES EQUITY, AND ADDRESSES THE UNIQUE CHALLENGES FACED BY THE ASIAN COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt04700
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt05471
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt05471
IRS990EZ/TotalProgramServiceExpensesAmt05471
IRS990EZ/TotalRevenueAmt04700
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt010900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt010900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt021800
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt021800
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt010900
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt021800
IRS990ScheduleA/TotalSupportAmt021800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORIGINAL TAX RETURN WAS FILED USING INCORRECT DATASPECIFICALLY, THE SAME INFORMATION AS THE PREVIOUSLY FILED 2023 TAX RETURN. THE PREPARER HAS RECOGNIZED THIS ERROR AND HAS SUBMITTED THIS AMENDED TAX RETURN WITH THE CORRECT 2024 DATA. PLEASE PROCESS AND ACCEPT THIS AMENDED RETURN FOR ACCURATE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountBANK SERVICE FEE 90MEALS AND ENTERTAINMENT 521TRAVEL AND MEETING EXPENSES 4,520OFFICE SUPPLIES 90
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHOONG S KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06782459667
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ONE DIRECTION COMMUNITY SERVICE INC
ReturnHeader/Filer/BusinessNameControlTxt0ONED
ReturnHeader/Filer/EIN0814610171
ReturnHeader/Filer/InCareOfNm0% CHOONG S KIM
ReturnHeader/Filer/PhoneNum06782459667
ReturnHeader/Filer/USAddress/AddressLine1Txt0591 BELLINGHAM DR
ReturnHeader/Filer/USAddress/CityNm0BUFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030518
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461580272
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PROTAXING LLC dba J CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01295 OLD PEACHTREE RD STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUWANEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030024
ReturnHeader/PreparerPersonGrp/PhoneNum06782459667
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES MIN CPA
ReturnHeader/ReturnTs02025-12-09T19:24:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$851
Liabilities
$0
Net assets
$851
Revenue
$4,700
Expenses
$5,471
Net income
-$771
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.42$0.00$3.42$10.9$9.11$1.80
2024Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$4.70$5.47$0.77
2023Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$10.9$9.28$1.62