Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
14th percentile
Higher top officer pay than 14% of similar nonprofits.
Top officer pay equals 1.2% of source-year revenue.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Up$23,812,199
Up $99,701 (+0.4%) from 2015
Net Assets
Up$15,757,079
Up $106,795 (+0.7%) from 2015
Liabilities
Down$8,055,120
Down $7,094 (-0.1%) from 2015
Revenue
Down$3,999,524
Down $466,292 (-10%) from 2015
Expenses
Down$4,086,350
Down $439,731 (-9.7%) from 2015
Net Income
Down-$86,826
Down $26,561 (-44%) from 2015
Teaching christian theological theory, church music, early childhood education and ministry for the bachelor and master's degree.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $20,725,715 | $20,571,883 | ▼ $153,832 |
| Pledges and Grants Receivable | $1,291,000 | $1,515,300 | ▲ $224,300 |
| Accounts Receivable | $736,205 | $774,761 | ▲ $38,556 |
| Intangible Assets | $391,159 | $385,533 | ▼ $5,626 |
| Cash and Non-Interest-Bearing Accounts | $410,499 | $355,100 | ▼ $55,399 |
| Investments in Publicly Traded Securities | $109,344 | - | - |
| Other Notes and Loans Receivable, Net | $1,264 | $2,903 | ▲ $1,639 |
| Prepaid Expenses and Deferred Charges | $47,312 | $77 | ▼ $47,235 |
| Total Assets | $23,712,498 | $23,812,199 | ▲ $99,701 |
| Other Assets Total | - | $206,642 | - |
| Liabilities | |||
| Unsecured Notes Loans Payable | $7,997,544 | $8,014,714 | ▲ $17,170 |
| Other Liabilities | $64,670 | $39,382 | ▼ $25,288 |
| Grants Payable | - | $1,024 | - |
| Total Liabilities | $8,062,214 | $8,055,120 | ▼ $7,094 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $15,650,284 | $15,757,079 | ▲ $106,795 |
| Total Net Assets Fund Balance | $15,650,284 | $15,757,079 | ▲ $106,795 |
| Total Liabilities and Net Assets / Fund Balance | $23,712,498 | $23,812,199 | ▲ $99,701 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $16,350,410 | - | $16,350,410 |
| Other Land Buildings | $2,215,888 | $1,400,732 | $3,616,620 |
| Buildings | $2,005,585 | $1,290,420 | $3,296,005 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sinho Kim | Secretary | FT | $47,175 | $47,175 |
| Esther Cho | CFO | FT | $33,980 | $33,980 |
| Name | Title |
|---|---|
| In Wook Chung | Chairman |
| In Wook Chung | CEO |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,603,960 |
| Salaries, Compensation, and Employee Benefits | $1,482,390 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $1,135,176 | $411,950 | - | $1,547,126 |
| Other Salaries and Wages | $933,952 | $400,265 | - | $1,334,217 |
| Interest | - | $324,278 | - | $324,278 |
| Depreciation Depletion | $225,589 | - | - | $225,589 |
| Occupancy | $178,192 | - | - | $178,192 |
| Insurance | - | $105,406 | - | $105,406 |
| Travel | $68,344 | $29,290 | - | $97,634 |
| Payroll Taxes | $61,790 | $26,482 | - | $88,272 |
| Fees for Services Legal | - | $81,442 | - | $81,442 |
| Other Employee Benefits | - | $59,901 | - | $59,901 |
| Fees for Services Accounting | - | $24,955 | - | $24,955 |
| Advertising | $16,790 | - | - | $16,790 |
| Office Expenses | $1,454 | $1,094 | - | $2,548 |
| Total Functional Expenses | $2,621,287 | $1,465,063 | $0 | $4,086,350 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $4,086,350 |
| Expenses per Audited Statements | $4,080,724 |
| Total Expenses per Audited Statements | $4,080,724 |
| Expenses Not Reported on Financial Statements | $5,626 |
| Other Expense Adjustments | $5,626 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Refundable Rent Deposits | $39,382 |
| Payroll Taxes Payable | - |
“Organization elected in wook chung as new chief executive officer and esther cho as new chief financial officer.”
“No review was or will be conducted.”
“No documents available to the public”
“Teaching christian theological theory, church music, early childhood education and ministry for the bachelor and master's degree.”
“Administrative supplies 12,501 0 0 athletics expenses 72,518 0 0 automobile 23,485 0 0 bad dets expenses 648 0 0 bank charges 0 23,874 0 contribution 0 5,626 0 equipment lease 0 16,442 0 event supplies 0 8,438 0 library expenses 11,627 0 0 meals & entertainment 74,341 74,341 0 membership fees 52,079 0 0 miscellaneous expense 13,329 0 0 outside services 172,071 41,047 0 program fees 18,385 0 0 repair & maintenance 117,461 0 0 scholarship 408,053 0 0 supplies 27,390 0 0 tax & license 0 242,182 0 telephone 34,561 0 0 utilities 96,727 0 0”
“Book / tax depreciation difference 5,626 total 5,626”
“Book / tax depreciation difference 5,626”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 736205 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 774761 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 16790 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 16790 |
| IRS990/AllOtherContributionsAmt | 0 | 697418 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JAMES Y LEE & CO AC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7146691400 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2855 MICHELLE STE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | IRVINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92606 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 410499 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 355100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | true |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 697418 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 2603960 |
| IRS990/CYOtherRevenueAmt | 0 | 980671 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2321435 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -86826 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1482390 |
| IRS990/CYTotalExpensesAmt | 0 | 4086350 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 3999524 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 225589 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 225589 |
| IRS990/Desc | 0 | TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 112 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 24955 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 24955 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 81442 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 81442 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 411950 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1135176 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1547126 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SINHO KIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ESTHER CHO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | IN WOOK CHUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | IN WOOK CHUNG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 47175 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 33980 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CEO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1977 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 1024 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 3999524 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 105406 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 105406 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 391159 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 385533 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 324278 |
| IRS990/InterestGrp/TotalAmt | 0 | 324278 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 109344 |
| IRS990/IRPDocumentCnt | 0 | 81 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2691152 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 20725715 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 20571883 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 23263035 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 15650284 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 15757079 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 178192 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 178192 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1094 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1454 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2548 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 206642 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 5626 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 59901 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 59901 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 64670 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 39382 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | RENTAL INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | SALES & SERVICES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | INTEREST INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 844966 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 135464 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 241 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 844966 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 135464 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 241 |
| IRS990/OtherRevenueTotalAmt | 0 | 980671 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 400265 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 933952 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1334217 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1264 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 2903 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 26482 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 61790 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 88272 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 1291000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1515300 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 47312 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 77 |
| IRS990/PrincipalOfficerNm | 0 | IN WOOK CHUNG |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 187995 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2321435 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2321435 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 2621287 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 680686 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 645988 |
| IRS990/PYOtherExpensesAmt | 0 | 2930496 |
| IRS990/PYOtherRevenueAmt | 0 | 857274 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2281868 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -60265 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1595585 |
| IRS990/PYTotalExpensesAmt | 0 | 4526081 |
| IRS990/PYTotalRevenueAmt | 0 | 4465816 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -86826 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2005585 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1290420 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3296005 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 5626 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4080724 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 16350410 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 16350410 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 5626 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 2215888 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1400732 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3616620 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 39382 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | REFUNDABLE RENT DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PAYROLL TAXES PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3999524 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 5,626 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 20571883 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4086350 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 39382 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3999524 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3999524 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4080724 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | IN WOOK CHUNG |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | IN WOOK CHUNG |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CEO |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TEACHING CHRISTIAN THEOLOGICAL THEORY, CHURCH MUSIC, EARLY CHILDHOOD EDUCATION AND MINISTRY FOR THE BACHELOR AND MASTER'S DEGREE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ORGANIZATION ELECTED IN WOOK CHUNG AS NEW CHIEF EXECUTIVE OFFICER AND ESTHER CHO AS NEW CHIEF FINANCIAL OFFICER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ADMINISTRATIVE SUPPLIES 12,501 0 0 ATHLETICS EXPENSES 72,518 0 0 AUTOMOBILE 23,485 0 0 BAD DETS EXPENSES 648 0 0 BANK CHARGES 0 23,874 0 CONTRIBUTION 0 5,626 0 EQUIPMENT LEASE 0 16,442 0 EVENT SUPPLIES 0 8,438 0 LIBRARY EXPENSES 11,627 0 0 MEALS & ENTERTAINMENT 74,341 74,341 0 MEMBERSHIP FEES 52,079 0 0 MISCELLANEOUS EXPENSE 13,329 0 0 OUTSIDE SERVICES 172,071 41,047 0 PROGRAM FEES 18,385 0 0 REPAIR & MAINTENANCE 117,461 0 0 SCHOLARSHIP 408,053 0 0 SUPPLIES 27,390 0 0 TAX & LICENSE 0 242,182 0 TELEPHONE 34,561 0 0 UTILITIES 96,727 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | BOOK / TAX DEPRECIATION DIFFERENCE 5,626 TOTAL 5,626 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990/TravelGrp/TotalAmt | 0 | 97634 |
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| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-10-31 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BETH |
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| ReturnHeader/Filer/PhoneNum | 0 | 7145171945 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 730 N EUCLID ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ANAHEIM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203987295 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JAMES Y LEE & CO AC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2855 MICHELLE STE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | IRVINE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 926061011 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7146691400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-11-02 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES Y LEE |
| ReturnHeader/ReturnTs | 0 | 2016-11-02T16:24:40-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-06-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.