Civic Intelligence

Jesus Center Church Inc

EIN 90-1005579 • 501(c)3 • Norcross, GA

Profile

Provide a place of worship for korean nationals in thier native language

2211 Beaver Ruin Rd Unit 190CNorcross, GA 30071
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$18,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

82nd percentile

29%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$522,536

Up $118,907 (+29%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$522,536

Up $118,907 (+29%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin78th percentile

Revenue

Up

$457,100

Up $42,430 (+10%) from 2023

Expenses

Up

$338,193

Up $36,542 (+12%) from 2023

Net Income

Up

$118,907

Up $5,888 (+5.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$600K$400K$200K$0Assets 2019: $41,865Liabilities 2019: $0Net Assets 2019: $41,8652019Assets 2020: $103,685Liabilities 2020: $0Net Assets 2020: $103,6852020Assets 2021: $192,583Liabilities 2021: $0Net Assets 2021: $192,5832021Assets 2022: $290,610Liabilities 2022: $0Net Assets 2022: $290,6102022Assets 2023: $403,629Liabilities 2023: $0Net Assets 2023: $403,6292023Assets 2024: $522,536Liabilities 2024: $0Net Assets 2024: $522,5362024

Highlighted filing

2024

Assets$522,536
Liabilities$0
Net Assets$522,536
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$600K$400K$200K$0Revenue 2019: $272,598Expenses 2019: $230,733Net Income 2019: $41,8652019Revenue 2020: $298,561Expenses 2020: $236,741Net Income 2020: $61,8202020Revenue 2021: $327,113Expenses 2021: $238,215Net Income 2021: $88,8982021Revenue 2022: $379,785Expenses 2022: $281,758Net Income 2022: $98,0272022Revenue 2023: $414,670Expenses 2023: $301,651Net Income 2023: $113,0192023Revenue 2024: $457,100Expenses 2024: $338,193Net Income 2024: $118,9072024

Highlighted filing

2024

Revenue$457,100
Expenses$338,193
Net Income$118,907
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$522,536
Liabilities
$0
Net assets
$522,536
Revenue
$457,100
Expenses
$338,193
Net income
$118,907
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.23$0.00$5.23$4.57$3.38$1.19
2023Detailed filing. Detailed filing data is available for this year.$4.04$0.00$4.04$4.15$3.02$1.13
2022Detailed filing. Detailed filing data is available for this year.$2.91$0.00$2.91$3.80$2.82$0.98
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$3.27$2.38$0.89
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$2.99$2.37$0.62
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$2.73$2.31$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.0
Gross Receipts
$457,100
Mission and Program Overview

Mission

Provide a place of worship for korean nationals in thier native language

CHURCH

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$403,629$522,536▲ $118,907
Rtn Earn Endowment Incm Other Fnds$403,629$522,536▲ $118,907
Total Assets$403,629$522,536▲ $118,907
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$403,629$522,536▲ $118,907
Total Liabilities and Net Assets / Fund Balance$403,629$522,536▲ $118,907
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Young Soo MinPastorPT$18,000$18,000
Young Mi ChoAsst PastorPT$17,500$17,500
Chang Ho LeePastorPT$2,500$2,500
Revenue and Support

Revenue Composition

Contributions and Grants
$457,100
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$457,100
Change in Net Assets
$118,907
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,286
Salaries, Compensation, and Employee Benefits$94,907
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$74,000--$74,000
Occupancy$64,704--$64,704
Advertising$20,150--$20,150
Current Officers, Directors, Trustees, and Key Employees$18,000--$18,000
Office Expenses$9,132--$9,132
All Other Expenses$8,845--$8,845
Travel$8,745--$8,745
Fees for Services Legal$6,654--$6,654
Other Expenses$6,573--$6,573
Payroll Taxes$2,907--$2,907
Total Functional Expenses$338,193$0$0$338,193
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

Governance Explanations

Part VI Line 11

“Copies of this report are distributed to all members of the governing body prior to submission”

Part VI Line 19

“All governing documents including this report are made available to the general public upon request”

Filing and Contact Details

Filer

Filer Name
Jesus Center Church Inc
EIN
90-1005579
Address
2211 BEAVER RUIN RD UNIT 190C, NORCROSS, GA 30071

Signing Officer

Name
Sun Hee Lee
Title
President
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sun Hee Lee
Voting Board Members
1
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
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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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