Civic Intelligence

Walking with God Presbyterian Church Inc.

990 • Fiscal year 2019 • EIN 82-3610792

Jan 01, 2019 to Dec 31, 2019 • Filed on May 06, 2020

Organization Profile
PO Box 1568Duluth, GA 30096

(678) 600-2787

Siviq Scores

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

Liabilities / Assets

68th percentile

0.24x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

1.60x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

44th percentile

$48,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 20.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

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

Source year 2019

Revenue Growth

Score unavailable

No value available

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

Source year 2019

Balance Sheet
Liabilities / Assets68th percentile

Assets

$1,562,505

No earlier filing loaded for comparison.

Net Assets

$1,194,677

No earlier filing loaded for comparison.

Liabilities

$367,828

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin82nd percentile

Revenue

$229,818

No earlier filing loaded for comparison.

Expenses

$167,313

No earlier filing loaded for comparison.

Net Income

$62,505

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $1,562,505Liabilities 2019: $367,828Net Assets 2019: $1,194,6772019Assets 2020: $1,567,867Liabilities 2020: $351,026Net Assets 2020: $1,216,8412020Assets 2021: $1,595,759Liabilities 2021: $333,000Net Assets 2021: $1,262,7592021Assets 2023: $1,591,443Liabilities 2023: $328,684Net Assets 2023: $1,262,7592023Assets 2024: $1,697,909Liabilities 2024: $319,609Net Assets 2024: $1,378,3002024

Highlighted filing

2019

Assets$1,562,505
Liabilities$367,828
Net Assets$1,194,677
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$300K$200K$100K$0-$100KRevenue 2019: $229,818Expenses 2019: $167,313Net Income 2019: $62,5052019Revenue 2020: $165,728Expenses 2020: $143,564Net Income 2020: $22,1642020Revenue 2021: $168,220Expenses 2021: $122,302Net Income 2021: $45,9182021Revenue 2023: $204,555Expenses 2023: $216,693Net Income 2023: -$12,1382023Revenue 2024: $343,139Expenses 2024: $236,673Net Income 2024: $106,4662024

Highlighted filing

2019

Revenue$229,818
Expenses$167,313
Net Income$62,505
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 6, 2020
Return Version
2019v5.0
Gross Receipts
$229,818
Mission and Program Overview

Mission

To bring people to jesus and membership in his family, develop them to a christlike maturity and equip them for ministry in church and in

Church activities include worship 3 days each week as well as youth ministies on sunday

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$1,500,000-
Cap Stk Tr Prin Current Funds-$1,132,172-
Cash and Non-Interest-Bearing Accounts-$62,505-
Rtn Earn Endowment Incm Other Fnds-$62,505-
Total Assets$0$1,562,505▲ $1,562,505
Liabilities
Mortgage Notes Payable Secured by Investment Property-$367,828-
Total Liabilities$0$367,828▲ $367,828
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$1,194,677▲ $1,194,677
Total Liabilities and Net Assets / Fund Balance$0$1,562,505▲ $1,562,505

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,500,000--
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jae Hyung YuPastorFT$48,000$48,000
Revenue and Support

Revenue Composition

Contributions and Grants
$229,818
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$229,818
Change in Net Assets
$62,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,413
Salaries, Compensation, and Employee Benefits$54,900
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$55,735--$55,735
Current Officers, Directors, Trustees, and Key Employees$48,000--$48,000
All Other Expenses$18,627--$18,627
Other Salaries and Wages$6,900--$6,900
Other Expenses---$2,400
Advertising$281--$281
Office Expenses$195--$195
Total Functional Expenses$167,313$0$0$167,313
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Filing and Contact Details

Filer

Filer Name
Walking With God Presbyterian
EIN
82-3610792
Phone
6786002787
Address
PO BOX 1568, DULUTH, GA 30096

Signing Officer

Name
Jae Hyung Yu
Title
CEO
Signed
2020-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jae Hyung Yu
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Ys Accounting and Tax Servic
Address
3312 PEACHTREE IND BLVD STE 9, DULUTH, GA 30096
Preparer
James Borduin
Phone
7704574636
Supplemental Narrative

Additional Explanations

Part IV Line 11

“A copy of this report is delivered to all members of the governing body prior to submission”

Part IV Line 19

“Report will be available to general public upon request”

Raw XML Appendix224 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CHURCH ACTIVITIES INCLUDE WORSHIP 3 DAYS EACH WEEK AS WELL AS YOUTH MINISTIES ON SUNDAY
IRS990/AdvertisingGrp/ProgramServicesAmt0281
IRS990/AdvertisingGrp/TotalAmt0281
IRS990/AllOtherContributionsAmt0229818
IRS990/AllOtherExpensesGrp/ProgramServicesAmt018627
IRS990/AllOtherExpensesGrp/TotalAmt018627
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0JAE HYUNG YU
IRS990/BooksInCareOfDetail/PhoneNum06786002787
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02012 SHENLEY PA
IRS990/BooksInCareOfDetail/USAddress/CityNm0DULUTH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030097
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01132172
IRS990/CashNonInterestBearingGrp/EOYAmt062505
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt048000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt048000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0229818
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0112413
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt062505
IRS990/CYSalariesCompEmpBnftPaidAmt054900
IRS990/CYTotalExpensesAmt0167313
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0229818
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE A PLACEW OF WORSHIP FOR KOREAN NATIONALS TO WORSHIP IN THIER
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0167313
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0JAE HYUNG YU
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt048000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PASTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0229818
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitialReturnInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01500000
IRS990/LandBldgEquipCostOrOtherBssAmt01500000
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TO BRING PEOPLE TO JESUS AND MEMBERSHIP IN HIS FAMILY, DEVELOP THEM TO A CHRISTLIKE MATURITY AND EQUIP THEM FOR MINISTRY IN CHURCH AND IN LIFE MISSION IN THE WORLD
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0367828
IRS990/NetAssetsOrFundBalancesEOYAmt01194677
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt055735
IRS990/OccupancyGrp/TotalAmt055735
IRS990/OfficeExpensesGrp/ProgramServicesAmt0195
IRS990/OfficeExpensesGrp/TotalAmt0195
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/TotalAmt026775
IRS990/OtherExpensesGrp/TotalAmt17077
IRS990/OtherExpensesGrp/TotalAmt21323
IRS990/OtherExpensesGrp/TotalAmt32400
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06900
IRS990/OtherSalariesAndWagesGrp/TotalAmt06900
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAE HYUNG YU
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt062505
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt062505
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01500000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01500000
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01500000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THIS REPORT IS DELIVERED TO ALL MEMBERS OF THE GOVERNING BODY PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPORT WILL BE AVAILABLE TO GENERAL PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART IV LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt01562505
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt01562505
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0229818
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167313
IRS990/TotalFunctionalExpensesGrp/TotalAmt0167313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0367828
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0367828
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01194677
IRS990/TotalProgramServiceExpensesAmt0167313
IRS990/TotalReportableCompFromOrgAmt048000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0229818
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01562505
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt02012 SHENLEY PARK LN
IRS990/USAddress/CityNm0DULUTH
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030097
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAE HYUNG YU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALKING WITH GOD PRESBYTERIAN
ReturnHeader/Filer/BusinessNameControlTxt0WALK
ReturnHeader/Filer/EIN0823610792
ReturnHeader/Filer/PhoneNum06786002787
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1568
ReturnHeader/Filer/USAddress/CityNm0DULUTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030096
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId043A8A1787C37B6480827A72834156CF39F8352DD
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08F7FB3EDA0AFE7551E81EDEE80D40AF1A2DD65D7
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.62.100.58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582217295
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YS ACCOUNTING AND TAX SERVIC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03312 PEACHTREE IND BLVD STE 9
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DULUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030096
ReturnHeader/PreparerPersonGrp/PhoneNum07704574636
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES BORDUIN
ReturnHeader/ReturnTs02020-05-14T10:46:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,562,505
Liabilities
$367,828
Net assets
$1,194,677
Revenue
$229,818
Expenses
$167,313
Net income
$62,505
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.32$1.38$0.34$0.24$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.33$1.26$0.20$0.22$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.33$1.26$0.17$0.12$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.35$1.22$0.17$0.14$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.37$1.19$0.23$0.17$0.06