Civic Intelligence

California Graduate School of Theology

990 • Fiscal year 2016 • EIN 95-3384325

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

Organization ProfileN/A
11277 Garden Grove BlvdGarden Grove, CA 92843

(714) 636-1722

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.69x

Higher debt load relative to assets than 92% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

0.52x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

79th percentile

33%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

83rd percentile

41%

Faster revenue growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$290,248

Up $72,339 (+33%) from 2015

Net Assets

Down

$89,620

Down $125,301 (-58%) from 2015

Liabilities

Up

$200,628

Up $197,640 (+6614%) from 2015

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin11th percentile

Revenue

Up

$382,433

Up $110,678 (+41%) from 2015

Expenses

Up

$507,734

Up $261,776 (+106%) from 2015

Net Income

Down

-$125,301

Down $151,098 (-586%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2011: $330,070Liabilities 2011: $1,216,585Net Assets 2011: -$886,5152011Assets 2012: $340,267Liabilities 2012: $1,216,484Net Assets 2012: -$876,2172012Assets 2013: $213,268Liabilities 2013: $7,478Net Assets 2013: $205,7902013Assets 2014: $215,260Liabilities 2014: $7,320Net Assets 2014: $207,9402014Assets 2015: $217,909Liabilities 2015: $2,988Net Assets 2015: $214,9212015Assets 2016: $290,248Liabilities 2016: $200,628Net Assets 2016: $89,6202016Assets 2017: $1,067,243Liabilities 2017: $364,495Net Assets 2017: $702,7482017Assets 2018: $235,691Liabilities 2018: $24,795Net Assets 2018: $210,8962018Assets 2019: $283,317Liabilities 2019: $66,801Net Assets 2019: $216,5162019Assets 2020: $432,150Liabilities 2020: $201,494Net Assets 2020: $230,6562020Assets 2021: $737,396Liabilities 2021: $613,270Net Assets 2021: $124,1262021Assets 2022: $1,048,405Liabilities 2022: $611,680Net Assets 2022: $436,7252022Assets 2023: $1,046,575Liabilities 2023: $591,786Net Assets 2023: $454,7892023Assets 2024: $1,688,014Liabilities 2024: $1,232,415Net Assets 2024: $455,5992024

Highlighted filing

2016

Assets$290,248
Liabilities$200,628
Net Assets$89,620
Open 2016 Filing

Operations Trend

Revenue Growth83rd percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $143,835Expenses 2011: $132,168Net Income 2011: $11,6672011Revenue 2012: $118,654Expenses 2012: $108,356Net Income 2012: $10,2982012Revenue 2013: $156,813Expenses 2013: $126,670Net Income 2013: $30,1432013Revenue 2014: $178,660Expenses 2014: $159,616Net Income 2014: $19,0442014Revenue 2015: $271,755Expenses 2015: $245,958Net Income 2015: $25,7972015Revenue 2016: $382,433Expenses 2016: $507,734Net Income 2016: -$125,3012016Revenue 2017: $1,325,930Expenses 2017: $712,802Net Income 2017: $613,1282017Revenue 2018: $323,831Expenses 2018: $794,830Net Income 2018: -$470,9992018Revenue 2019: $655,115Expenses 2019: $649,497Net Income 2019: $5,6182019Revenue 2020: $414,022Expenses 2020: $399,882Net Income 2020: $14,1402020Revenue 2021: $1,033,024Expenses 2021: $519,650Net Income 2021: $513,3742021Revenue 2022: $985,911Expenses 2022: $673,316Net Income 2022: $312,5952022Revenue 2023: $863,277Expenses 2023: $853,733Net Income 2023: $9,5442023Revenue 2024: $835,477Expenses 2024: $843,189Net Income 2024: -$7,7122024

Highlighted filing

2016

Revenue$382,433
Expenses$507,734
Net Income-$125,301
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$382,433
Mission and Program Overview

Mission

SCHOOL OF THEOLOGY

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,895$156,064▲ $101,169
Land, Buildings, and Equipment, Net$106,683$91,644▼ $15,039
Accounts Receivable$50,931$27,626▼ $23,305
Total Assets$217,909$290,248▲ $72,339
Other Assets Total$5,400$14,914▲ $9,514
Liabilities
Unsecured Notes Loans Payable-$200,000-
Accounts Payable and Accrued Expenses$2,988$628▼ $2,360
Total Liabilities$2,988$200,628▲ $197,640
Net Assets / Fund Balance
Unrestricted Net Assets$214,921$89,620▼ $125,301
Total Net Assets Fund Balance$214,921$89,620▼ $125,301
Total Liabilities and Net Assets / Fund Balance$217,909$290,248▲ $72,339

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$57,245$149,764-
Equipment$11,481$109,171-
Leasehold Improvements$22,918$11,340-
Other Assets Org$14,914--
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Hyung Kyu KimChairman
Kang Won LeePresident
Paul H LeePresident (f
Kwan Joong KimC.f.o.
Eugene HwangMember
Kee Timothy HwangMember
Jay J EumSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$208,090
Program Service Revenue
$174,343
Investment Income
$0
Other Revenue
$0
All Other Contributions
$208,090
Change in Net Assets
$-125,301

Audited Revenue Reconciliation

Revenue per Audited Statements
$382,433
Total Revenue per Audited Statements
$382,433
Total Revenue per Form 990
$382,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$449,734
Salaries, Compensation, and Employee Benefits$58,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$33,900$42,874-$76,774
Other Salaries and Wages$40,600$17,400-$58,000
Other Expenses$35,504$24,400-$24,400
Depreciation Depletion-$18,853-$18,853
Fees for Services Accounting-$15,500-$15,500
Insurance-$10,658-$10,658
Travel$3,885$1,665-$5,550
Office Expenses$1,938$2,971-$4,909
Fees for Services Other$859$368-$1,227
Advertising-$425-$425
Total Functional Expenses$357,404$150,330$0$507,734

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$507,734
Total Expenses per Audited Statements$507,734
Total Expenses per Form 990$507,734
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
Backup withholding compliance
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

“Prior to final signing of the 990, all boardmembers will approve in writing or verbally.”

Form 990, Page 6, Part VI, Line 19

“Documents are available when asked.”

Filing and Contact Details

Filer

Filer Name
California Graduate School of
EIN
95-3384325
Phone
7146361722
Address
11277 GARDEN GROVE BLVD, GARDEN GROVE, CA 92843

Signing Officer

Name
Kang Won Lee
Title
President
Phone
7146361722
Signed
2017-11-14

Organization Details

Principal Officer
Kang Won Lee
Voting Board Members
5
Independent Board Members
5
Employees
5

Preparer

Firm
Henry S Chi CPA
Address
3731 WILSHIRE BLVD STE 777, LOS ANGELES, CA 90010-2811
Preparer
Henry S Chi
Phone
2133813239
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Tax, licenses, and permit 14,874 6,375 0 miscellaneous 10,973 4,703 0 donation 0 12,200 0 payroll tax expense 4,547 1,949 0 consulting 0 5,000 0 supplies 0 3,947 0 telephone 3,399 0 0 credit card processing fe 0 2,165 0 graduation expense 0 2,043 0 gift expense 0 2,000 0 postage and delivery 0 910 0 computer and internet 0 750 0 moving expense 0 270 0 repair & maintenance 0 239 0 entertainment 0 209 0 bank charge 0 114 0 dues & subscription 107 0 0 total 33,900 42,874 0”

Raw XML Appendix340 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.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL SETS FORTH ITS NONDISCRIMINATORY POLICY IN ALL PERTINENT BROCHRES, LETTERS, ETC. THAT IT DETERMINES TO THE PUBLIC.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FINAL SIGNING OF THE 990, ALL BOARDMEMBERS WILL APPROVE IN WRITING OR VERBALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE WHEN ASKED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX, LICENSES, AND PERMIT 14,874 6,375 0 MISCELLANEOUS 10,973 4,703 0 DONATION 0 12,200 0 PAYROLL TAX EXPENSE 4,547 1,949 0 CONSULTING 0 5,000 0 SUPPLIES 0 3,947 0 TELEPHONE 3,399 0 0 CREDIT CARD PROCESSING FE 0 2,165 0 GRADUATION EXPENSE 0 2,043 0 GIFT EXPENSE 0 2,000 0 POSTAGE AND DELIVERY 0 910 0 COMPUTER AND INTERNET 0 750 0 MOVING EXPENSE 0 270 0 REPAIR & MAINTENANCE 0 239 0 ENTERTAINMENT 0 209 0 BANK CHARGE 0 114 0 DUES & SUBSCRIPTION 107 0 0 TOTAL 33,900 42,874 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0217909
IRS990/TotalAssetsEOYAmt0290248
IRS990/TotalAssetsGrp/BOYAmt0217909
IRS990/TotalAssetsGrp/EOYAmt0290248
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0208090
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0150330
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0357404
IRS990/TotalFunctionalExpensesGrp/TotalAmt0507734
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02988
IRS990/TotalLiabilitiesEOYAmt0200628
IRS990/TotalLiabilitiesGrp/BOYAmt02988
IRS990/TotalLiabilitiesGrp/EOYAmt0200628
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214921
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt089620
IRS990/TotalProgramServiceExpensesAmt0357404
IRS990/TotalProgramServiceRevenueAmt0174343
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0174343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0382433
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0217909
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0290248
IRS990/TravelGrp/ManagementAndGeneralAmt01665
IRS990/TravelGrp/ProgramServicesAmt03885
IRS990/TravelGrp/TotalAmt05550
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0214921
IRS990/UnrestrictedNetAssetsGrp/EOYAmt089620
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0200000
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KANG WON LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07146361722
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALIFORNIA GRADUATE SCHOOL OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0THEOLOGY
ReturnHeader/Filer/BusinessNameControlTxt0CALI
ReturnHeader/Filer/EIN0953384325
ReturnHeader/Filer/PhoneNum07146361722
ReturnHeader/Filer/USAddress/AddressLine1Txt011277 GARDEN GROVE BLVD
ReturnHeader/Filer/USAddress/CityNm0GARDEN GROVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092843
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId091EDABAE137BA4B5347EA6E8B331ED018A66F050
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId091EDABAE137BA4B5347EA6E8B331ED018A66F050
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954599209
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HENRY S CHI CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03731 WILSHIRE BLVD STE 777
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0900102811
ReturnHeader/PreparerPersonGrp/PhoneNum02133813239
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HENRY S CHI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-11-14T17:28:23-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$290,248
Liabilities
$200,628
Net assets
$89,620
Revenue
$382,433
Expenses
$507,734
Net income
-$125,301
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.23$0.46$0.84$0.84$0.01
2023Summary only. Only limited summary data is available for this year.$1.05$0.59$0.45$0.86$0.85$0.01
2022Summary only. Only limited summary data is available for this year.$1.05$0.61$0.44$0.99$0.67$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.61$0.12$1.03$0.52$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.20$0.23$0.41$0.40$0.01
2019Summary only. Only limited summary data is available for this year.$0.28$0.07$0.22$0.66$0.65$0.01
2018Summary only. Only limited summary data is available for this year.$0.24$0.02$0.21$0.32$0.79$0.47
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.36$0.70$1.33$0.71$0.61
2016Detailed filing. Detailed filing data is available for this year.$0.29$0.20$0.09$0.38$0.51$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.21$0.27$0.25$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$0.18$0.16$0.02
2013Summary only. Only limited summary data is available for this year.$0.21$0.01$0.21$0.16$0.13$0.03
2012Summary only. Only limited summary data is available for this year.$0.34$1.22$0.88$0.12$0.11$0.01
2011Summary only. Only limited summary data is available for this year.$0.33$1.22$0.89$0.14$0.13$0.01