Civic Intelligence

Pyong Kang Church

990 • Fiscal year 2019 • EIN 95-3621991

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 11, 2021

Organization Profile
606 El Centro StreetSouth Pasadena, CA 91030

(213) 550-2182

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

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

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

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

Net Margin

6th percentile

-49%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

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

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 / Assets18th percentile

Assets

$2,234,576

No earlier filing loaded for comparison.

Net Assets

$2,232,665

No earlier filing loaded for comparison.

Liabilities

$1,911

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin6th 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.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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 across loaded years, with this 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
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 Pay36th percentile

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/BooksInCareOfDetail/PhoneNum02135502182
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt2CFO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0107045
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InitialReturnInd0X
IRS990/InsuranceGrp/ProgramServicesAmt06684
IRS990/InsuranceGrp/TotalAmt06684
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt039424
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039424
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01173145
IRS990/LandBldgEquipCostOrOtherBssAmt01173145
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NetAssetsOrFundBalancesEOYAmt02232665
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt01500
IRS990/OfficeExpensesGrp/TotalAmt01500
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherExpensesGrp/ProgramServicesAmt066946
IRS990/OtherExpensesGrp/ProgramServicesAmt125259
IRS990/OtherExpensesGrp/ProgramServicesAmt218500
IRS990/OtherExpensesGrp/ProgramServicesAmt310190
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IRS990/OtherExpensesGrp/TotalAmt310190
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0691
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0-52431
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02285096
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IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt01173145
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01173145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01173145
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
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/BusinessOfficerGrp/SignatureDt02021-06-11
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ReturnHeader/Filer/BusinessNameControlTxt0PYON
ReturnHeader/Filer/EIN0953621991
ReturnHeader/Filer/USAddress/AddressLine1Txt0606 EL CENTRO STREET
ReturnHeader/Filer/USAddress/CityNm0SOUTH PASADENA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091030
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0900102003
ReturnHeader/PreparerPersonGrp/PhoneNum02133651700
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SOH YUN PARK
ReturnHeader/ReturnTs02021-06-11T19:07:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed 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