Civic Intelligence

Joyful Presbyterian Church

EIN 95-4754297 • 501(c)3 • Los Angeles, CA

Pub. 78 Eligible

Profile

The Mission of Joyful church is to represent the Kingdom of God through the diaspora Society. Establishing a spiritual and truly worshiping community. Educational community the only teaches the Bible.

866 S WESTMORELAND AVE Room 201Los Angeles, CA 90005
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

39th percentile

-2.7%

Higher net margin than 39% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$24,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 25.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

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

Source year 2018

Revenue Growth

Score unavailable

No value available

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

Source year 2018

Assets

$71,715

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$71,715

No earlier filing loaded for comparison.

Revenue

$94,403

No earlier filing loaded for comparison.

Expenses

$96,946

No earlier filing loaded for comparison.

Net Income

-$2,543

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2018: $71,715Liabilities 2018: $0Net Assets 2018: $71,7152018

Highlighted filing

2018

Assets$71,715
Liabilities$0
Net Assets$71,715

Operations Trend

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

$100K$50K$0-$50KRevenue 2018: $94,403Expenses 2018: $96,946Net Income 2018: -$2,5432018

Highlighted filing

2018

Revenue$94,403
Expenses$96,946
Net Income-$2,543

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$71.7$0.00$71.7$94.4$96.9$2.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Mar 29, 2019
Return Version
2018v3.1
Gross Receipts
$94,403
Mission and Program Overview

Mission

The Mission of Joyful church is to represent the Kingdom of God through the diaspora Society. Establishing a spiritual and truly worshiping community. Educational community the only teaches the Bible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,334$66,359▲ $1,025
Land, Buildings, and Equipment, Net$8,924$5,356▼ $3,568
Total Assets$74,258$71,715▼ $2,543
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$74,258$71,715▼ $2,543
Total Net Assets Fund Balance$74,258$71,715▼ $2,543
Total Liabilities and Net Assets / Fund Balance$74,258$71,715▼ $2,543

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,356$74,644$80,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeoung Ho KimPastor,CEOFT$24,000$24,000
Revenue and Support

Revenue Composition

Contributions and Grants
$94,403
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$94,403
Change in Net Assets
$-2,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$72,946
Salaries, Compensation, and Employee Benefits$24,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$24,000
Depreciation Depletion-$3,568-$3,568
Office Expenses---$3,522
Insurance---$2,188
Advertising---$410
Fees for Services Accounting---$200
Other Expenses---$130
All Other Expenses---$67
Total Functional Expenses$0$3,568$0$96,946
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
Federal income taxes-
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, Part VI, Section B, Line 11A

Church has provided a complete copy of this form 990 to all members of its governing body before filing the form.

Filing and Contact Details

Filer

Filer Name
Joyful Presbyterian Church
EIN
95-4754297
Phone
2133892046
Address
866 S WESTMORELAND AVE Room 201, Los Angeles, CA 90005

Signing Officer

Name
Jeoung Ho Kim
Title
Pastor CEO
Signed
2019-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeoung Ho Kim
Formed
1999
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
1

Preparer

Firm
TRS Business Consulting Inc
Address
3435 Wilshire Blvd Ste1090, Los Angeles, CA 90010
Preparer
Tae Jun Shin
Phone
2133870788
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 1A

Pastor, JEOUNG HO KIM has received 24,000.00 from the Church on 2018 year.

Raw XML Appendix268 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/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt094403
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt02188
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt08924
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IRS990/MethodOfAccountingCashInd0X
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IRS990/OccupancyGrp/TotalAmt00
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IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Rent Utilities
IRS990/OtherExpensesGrp/Desc1Auto Expense
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IRS990/OtherExpensesGrp/Desc3Repair maintenance
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IRS990/PartialLiquidationInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-2543
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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