Civic Intelligence

California Graduate School of Theology

990 • Fiscal year 2017 • EIN 95-3384325

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 07, 2018

Organization ProfileWWW.CGSOT.EDU
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

73rd percentile

0.34x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

69th percentile

0.27x

Higher debt load relative to revenue than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

90th percentile

46%

Higher net margin than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

98th percentile

268%

Faster asset growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

97th percentile

247%

Faster revenue growth than 97% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$1,067,243

Up $776,995 (+268%) from 2016

Net Assets

Up

$702,748

Up $613,128 (+684%) from 2016

Liabilities

Up

$364,495

Up $163,867 (+82%) from 2016

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin90th percentile

Revenue

Up

$1,325,930

Up $943,497 (+247%) from 2016

Expenses

Up

$712,802

Up $205,068 (+40%) from 2016

Net Income

Up

$613,128

Up $738,429 (+589%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth98th 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

2017

Assets$1,067,243
Liabilities$364,495
Net Assets$702,748
Open 2017 Filing

Operations Trend

Revenue Growth97th 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

2017

Revenue$1,325,930
Expenses$712,802
Net Income$613,128
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 7, 2018
Return Version
2017v2.3
Gross Receipts
$1,325,930
Mission and Program Overview

Mission

SCHOOL OF THEOLOGY

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$156,064$99,421▼ $56,643
Land, Buildings, and Equipment, Net$91,644$83,488▼ $8,156
Accounts Receivable$27,626--
Total Assets$290,248$1,067,243▲ $776,995
Other Assets Total$14,914$884,334▲ $869,420
Liabilities
Unsecured Notes Loans Payable$200,000$360,000▲ $160,000
Accounts Payable and Accrued Expenses$628$4,495▲ $3,867
Total Liabilities$200,628$364,495▲ $163,867
Net Assets / Fund Balance
Unrestricted Net Assets$89,620$702,748▲ $613,128
Total Net Assets Fund Balance$89,620$702,748▲ $613,128
Total Liabilities and Net Assets / Fund Balance$290,248$1,067,243▲ $776,995

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,085$161,924-
Equipment$17,550$115,114-
Leasehold Improvements$20,853$13,405-
Other Assets Org$14,914--
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Kang Won LeePresident
Kwan Joong KimC.f.o.
Franklin R TurnerMember
Kee Timothy HwangMember
Jay J EumSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,089,420
Program Service Revenue
$216,115
Investment Income
$5
Other Revenue
$20,390
All Other Contributions
$1,089,420
Change in Net Assets
$613,128

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$869,420Fair Market Value
Total Noncash Contributions1$869,420-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,325,930
Total Revenue per Audited Statements
$1,325,930
Total Revenue per Form 990
$1,325,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$619,125
Salaries, Compensation, and Employee Benefits$93,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$81,991$108,098-$190,089
Other Salaries and Wages$59,045$25,305-$84,350
All Other Expenses$3,248$38,464-$41,712
Other Expenses$11,002$16,502-$27,504
Travel$16,300$6,986-$23,286
Office Expenses$12,134$8,822-$20,956
Depreciation Depletion$20,168--$20,168
Payroll Taxes$6,529$2,798-$9,327
Insurance-$5,412-$5,412
Interest-$5,217-$5,217
Advertising-$1,888-$1,888
Total Functional Expenses$436,940$275,862$0$712,802

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$712,802
Total Expenses per Audited Statements$712,802
Total Expenses per Form 990$712,802
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
2018-06-07

Organization Details

Principal Officer
Kang Won Lee
Voting Board Members
5
Independent Board Members
5
Employees
9

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 11G

“Payroll service fees 0 268 0 legal and professional fees 10,062 23,478 0 consulting fees 0 33,200 0 commission 0 20,000 0 outside service 71,929 31,152 0 total 81,991 108,098 0”

Raw XML Appendix351 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/ExplanationTxt2PAYROLL SERVICE FEES 0 268 0 LEGAL AND PROFESSIONAL FEES 10,062 23,478 0 CONSULTING FEES 0 33,200 0 COMMISSION 0 20,000 0 OUTSIDE SERVICE 71,929 31,152 0 TOTAL 81,991 108,098 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 11G
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01089420
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0275862
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0436940
IRS990/TotalFunctionalExpensesGrp/TotalAmt0712802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0200628
IRS990/TotalLiabilitiesEOYAmt0364495
IRS990/TotalLiabilitiesGrp/BOYAmt0200628
IRS990/TotalLiabilitiesGrp/EOYAmt0364495
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt089620
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IRS990/TotalProgramServiceExpensesAmt0436940
IRS990/TotalProgramServiceRevenueAmt0216115
IRS990/TotalRevenueGrp/ExclusionAmt020390
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0216120
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01325930
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0290248
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01067243
IRS990/TravelGrp/ManagementAndGeneralAmt06986
IRS990/TravelGrp/ProgramServicesAmt016300
IRS990/TravelGrp/TotalAmt023286
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt089620
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0200000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0360000
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTPS://WWW.CGSOT.EDU/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KANG WON LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07146361722
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-07
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/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0104.58.16.174
ReturnHeader/FilingSecurityInformation/IPDt02018-06-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:01:19
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/PreparationDt02018-06-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HENRY S CHI
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-06-14T14:01:19-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,067,243
Liabilities
$364,495
Net assets
$702,748
Revenue
$1,325,930
Expenses
$712,802
Net income
$613,128
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
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.36$0.70$1.33$0.71$0.61
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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