Civic Intelligence

Pyong Kang Church

EIN 95-3621991 • 501(c)3 • South Pasadena, CA

Profile

To spread the gospel, connect people with god, and strengthen church membership and community.

606 El Centro StreetSouth Pasadena, CA 91030
Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

7th percentile

-49%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

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

Source year 2019

Revenue Growth

Score unavailable

No value available

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

Source year 2019

Balance Sheet
Liabilities / Assets21st percentile

Assets

$2,234,576

No earlier filing loaded for comparison.

Liabilities

$1,911

No earlier filing loaded for comparison.

Net Assets

$2,232,665

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue33rd percentileNet Margin7th percentile

Revenue

$107,045

No earlier filing loaded for comparison.

Expenses

$159,476

No earlier filing loaded for comparison.

Net Income

-$52,431

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.

$3.0M$2.0M$1.0M$0Assets 2019: $2,234,576Liabilities 2019: $1,911Net Assets 2019: $2,232,6652019

Highlighted filing

2019

Assets$2,234,576
Liabilities$1,911
Net Assets$2,232,665
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$200K$100K$0-$100KRevenue 2019: $107,045Expenses 2019: $159,476Net Income 2019: -$52,4312019

Highlighted filing

2019

Revenue$107,045
Expenses$159,476
Net Income-$52,431
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,234,576
Liabilities
$1,911
Net assets
$2,232,665
Revenue
$107,045
Expenses
$159,476
Net income
-$52,431
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.11$0.16$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 11, 2021
Return Version
2019v5.0
Gross Receipts
$107,045
Mission and Program Overview

Mission

To spread the gospel, connect people with god, and strengthen church membership and community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,285,096$2,232,665▼ $52,431
Land, Buildings, and Equipment, Net-$1,173,145-
Cash and Non-Interest-Bearing Accounts$2,285,096$1,061,231▼ $1,223,865
Prepaid Expenses and Deferred Charges-$200-
Total Assets$2,285,096$2,234,576▼ $50,520
Liabilities
Other Liabilities-$1,911-
Total Liabilities$0$1,911▲ $1,911
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,285,096$2,232,665▼ $52,431
Total Liabilities and Net Assets / Fund Balance$2,285,096$2,234,576▼ $50,520

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,173,145-$1,173,145
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Sang K LeeCEO
Sang W LeeCFO
Richard J KimSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$67,621
Program Service Revenue
$0
Investment Income
$39,424
Other Revenue
$0
All Other Contributions
$67,621
Change in Net Assets
$-52,431
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,585
Salaries, Compensation, and Employee Benefits$6,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$16,775--$16,775
Other Expenses$10,190--$10,190
Insurance$6,684--$6,684
Other Salaries and Wages$6,200--$6,200
Fees for Services Accounting$4,731--$4,731
Travel$2,000--$2,000
Office Expenses$1,500--$1,500
Payroll Taxes$691--$691
Total Functional Expenses$159,476$0$0$159,476
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$1,911
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

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
Pyong Kang Church
EIN
95-3621991
Address
606 EL CENTRO STREET, SOUTH PASADENA, CA 91030

Signing Officer

Name
Sang K Lee
Title
CEO
Signed
2021-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sang K Lee
Formed
1981
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

Firm
Choi Hong Lee & Kang Llp
Address
3435 WILSHIRE BLVD STE 480, LOS ANGELES, CA 90010-2003
Preparer
Soh Yun Park
Phone
2133651700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Dues and subscriptions 6,200 0 0 contribution 4,950 0 0 bank charges 3,188 0 0 telephone 2,089 0 0 tax and license 348 0 0 total 16,775 0 0”

Raw XML Appendix247 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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IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0107045
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990/ReconcilationRevenueExpnssAmt0-52431
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES AND SUBSCRIPTIONS 6,200 0 0 CONTRIBUTION 4,950 0 0 BANK CHARGES 3,188 0 0 TELEPHONE 2,089 0 0 TAX AND LICENSE 348 0 0 TOTAL 16,775 0 0
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/ReturnTs02021-06-11T19:07:33-05:00
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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