Civic Intelligence

Kent First Korean Church

EIN 91-1655464 • 501(c)3 • Kent, WA

Profile

A section 501(c)(3)organization's charitable activities as a christian church.

300 W Saar StKent, WA 98032
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 2021

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

22nd percentile

-22%

Higher net margin than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

91st percentile

$36,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

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

Source year 2021

Revenue Growth

Score unavailable

No value available

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

Source year 2021

Balance Sheet
Liabilities / Assets60th percentile

Assets

$168,550

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$168,550

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin22nd percentile

Revenue

$235,174

No earlier filing loaded for comparison.

Expenses

$286,594

No earlier filing loaded for comparison.

Net Income

-$51,420

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$200K$150K$100K$50K$0Assets 2021: $168,550Liabilities 2021: $0Net Assets 2021: $168,5502021

Highlighted filing

2021

Assets$168,550
Liabilities$0
Net Assets$168,550
Open 2021 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$300K$200K$100K$0-$100KRevenue 2021: $235,174Expenses 2021: $286,594Net Income 2021: -$51,4202021

Highlighted filing

2021

Revenue$235,174
Expenses$286,594
Net Income-$51,420
Open 2021 Filing

Filings

Most recent year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$168,550
Liabilities
$0
Net assets
$168,550
Revenue
$235,174
Expenses
$286,594
Net income
-$51,420
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$2.35$2.87$0.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 17, 2022
Return Version
2021v4.0
Gross Receipts
$342,182
Mission and Program Overview

Mission

A section 501(c)(3)organization's charitable activities as a christian church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$162,962$168,550▲ $5,588
Land, Buildings, and Equipment, Net$127,291$121,855▼ $5,436
Cash and Non-Interest-Bearing Accounts$35,671$46,695▲ $11,024
Total Assets$162,962$168,550▲ $5,588
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$162,962$168,550▲ $5,588
Total Liabilities and Net Assets / Fund Balance$162,962$168,550▲ $5,588

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$68,855$143,145$212,000
Land$53,000-$53,000
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jong Pil OhPresidentFT$36,000$36,000
Revenue and Support

Revenue Composition

Contributions and Grants
$172,182
Program Service Revenue
$0
Investment Income
$62,992
Other Revenue
$0
All Other Contributions
$172,182
Change in Net Assets
$-51,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$232,594
Salaries, Compensation, and Employee Benefits$54,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$169,734$17-$169,751
Other Salaries and Wages$36,000--$36,000
Insurance$15,764$5,502-$21,266
Occupancy-$18,827-$18,827
Other Employee Benefits-$18,000-$18,000
Information Technology$9,092$170-$9,262
Office Expenses$6,660$740-$7,400
Depreciation Depletion$5,436--$5,436
Fees for Services Management-$652-$652
Total Functional Expenses$242,686$43,908$0$286,594
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Kent First Korean Church
EIN
91-1655464
Address
300 W SAAR ST, KENT, WA 98032
Doing Business As
Kent First Korean Church

Signing Officer

Name
Jong Pil Oh
Title
President
Signed
2022-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jong Pil Oh
Formed
1994
Legal Domicile
Wa
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

Firm
Cho & Associates
Address
410 BELLEVUE WAY SE STE 101, BELLEVUE, WA 98004
Preparer
Dohyun Cho
Phone
4254531325
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Depreciation of building for 2021”

Form 990, Page 5, Part V, Line 3B

“The church has gains from the disposition of property(vacant land)that are excluded from the definition of unrelated trade or business incomes when computing unrelated business income according to the irs regulation.”

Raw XML Appendix251 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0A SECTION 501(C)(3)ORGANIZATION'S CHARITABLE ACTIVITIES AS A CHRISTIAN CHURCH.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt0172182
IRS990/BooksInCareOfDetail/PersonNm0YOUNG RAN YOON
IRS990/BooksInCareOfDetail/PhoneNum04257729615
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt022625 96TH PL S
IRS990/BooksInCareOfDetail/USAddress/CityNm0KENT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd098031
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt035671
IRS990/CashNonInterestBearingGrp/EOYAmt046695
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0172182
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt062992
IRS990/CYOtherExpensesAmt0232594
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-51420
IRS990/CYSalariesCompEmpBnftPaidAmt054000
IRS990/CYTotalExpensesAmt0286594
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0235174
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05436
IRS990/DepreciationDepletionGrp/TotalAmt05436
IRS990/Desc0AS A CHRISTIAN CHURCH, TO PROVIDE RELIGIOUS WORSHIP SERVICES AND TO BUILD CHISTIAN WORSHIP FOR PUBLIC AND FELLOWSHIP WITH OTHER BELIEVERS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0KENT FIRST KOREAN CHURCH
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0237250
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0652
IRS990/FeesForServicesManagementGrp/TotalAmt0652
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0JONG PIL OH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt036000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt062992
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0170000
IRS990/GrossReceiptsAmt0342182
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0170
IRS990/InformationTechnologyGrp/ProgramServicesAmt09092
IRS990/InformationTechnologyGrp/TotalAmt09262
IRS990/InsuranceGrp/ManagementAndGeneralAmt05502
IRS990/InsuranceGrp/ProgramServicesAmt015764
IRS990/InsuranceGrp/TotalAmt021266
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0143145
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0127291
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0121855
IRS990/LandBldgEquipCostOrOtherBssAmt0265000
IRS990/LegalDomicileStateCd0WA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0107008
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0A SECTION 501(C)(3)ORGANIZATION'S CHARITABLE ACTIVITIES AS A CHRISTIAN CHURCH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0162962
IRS990/NetAssetsOrFundBalancesEOYAmt0168550
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt062992
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt062992
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt018827
IRS990/OccupancyGrp/TotalAmt018827
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0740
IRS990/OfficeExpensesGrp/ProgramServicesAmt06660
IRS990/OfficeExpensesGrp/TotalAmt07400
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018000
IRS990/OtherExpensesGrp/Desc0WORSHIP, EVANGELISM, MISS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017
IRS990/OtherExpensesGrp/ProgramServicesAmt0169734
IRS990/OtherExpensesGrp/TotalAmt0169751
IRS990/OtherOrganizationDsc0ORGANIZATION
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036000
IRS990/OtherSalariesAndWagesGrp/TotalAmt036000
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JONG PIL OH
IRS990/PriorPeriodAdjustmentsAmt057008
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DEPRECIATION OF BUILDING FOR 2021
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt05436
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0144492
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0114159
IRS990/PYRevenuesLessExpensesAmt0-20067
IRS990/PYSalariesCompEmpBnftPaidAmt050400
IRS990/PYTotalExpensesAmt0164559
IRS990/PYTotalRevenueAmt0144492
IRS990/ReconcilationRevenueExpnssAmt0-51420
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0162962
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0168550
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt068855
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143145
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0212000
IRS990ScheduleD/LandGrp/BookValueAmt053000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0121855
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION OF BUILDING FOR 2021
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CHURCH HAS GAINS FROM THE DISPOSITION OF PROPERTY(VACANT LAND)THAT ARE EXCLUDED FROM THE DEFINITION OF UNRELATED TRADE OR BUSINESS INCOMES WHEN COMPUTING UNRELATED BUSINESS INCOME ACCORDING TO THE IRS REGULATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 5, PART V, LINE 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0162962
IRS990/TotalAssetsEOYAmt0168550
IRS990/TotalAssetsGrp/BOYAmt0162962
IRS990/TotalAssetsGrp/EOYAmt0168550
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0172182
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043908
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242686
IRS990/TotalFunctionalExpensesGrp/TotalAmt0286594
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0162962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0168550
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0306 W SAAR ST
IRS990/USAddress/CityNm0KENT
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098032
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JONG PIL OH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KENT FIRST KOREAN CHURCH
ReturnHeader/Filer/BusinessNameControlTxt0KENT
ReturnHeader/Filer/EIN0911655464
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 W SAAR ST
ReturnHeader/Filer/USAddress/CityNm0KENT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098032
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272804902
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CHO & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0410 BELLEVUE WAY SE STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BELLEVUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098004
ReturnHeader/PreparerPersonGrp/PhoneNum04254531325
ReturnHeader/PreparerPersonGrp/PreparationDt02022-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOHYUN CHO
ReturnHeader/ReturnTs02022-06-20T12:30:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JONG PIL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OH
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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