STRATEGY STUDIO / PUBLIC DATA EXPLORER

CGN AMERICA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CGN AMERICA (EIN 20-1080909)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-14
IRS object ID
202423199349318112
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-14T20:14:57-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN261731217PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DOW & SOHN CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13435 WILSHIRE BLVD STE 460AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP900101918ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201080909EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CGN AMERICABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCGNABusinessNameControlTxt
Phone3229321200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13600 WILSHIRE BLVD STE 2030AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJI SOO HWANGPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone3229321200PhoneNum
Signature2024-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMYUNG SHIN SOHNPreparerPersonNm
PTINP02082795PTIN
Phone2134873690PhoneNum
Preparation2024-11-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN GLOBAL NETWORK TELEVISIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerJI SOO HWANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13600 WILSHRIE BLVD SUITE 2030AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$656,532GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDE THE GOSPEL AND CHRISTIAN EVENTS VIA SATTELITE BROADCASTINGActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$719,476PYContributionsGrantsAmt
CY Contributions Grants$656,532CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$719,476PYTotalRevenueAmt
CY Total Revenue$656,532CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$124,214PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$170,891CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$558,003PYOtherExpensesAmt
CY Other Expenses$695,274CYOtherExpensesAmt
PY Total Expenses$682,217PYTotalExpensesAmt
CY Total Expenses$866,165CYTotalExpensesAmt
PY Revenues Less Expenses$37,259PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$209,633CYRevenuesLessExpensesAmt
Total Assets BOY$280,952TotalAssetsBOYAmt
Total Assets EOY$72,001TotalAssetsEOYAmt
Total Liabilities BOY$3,328TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,327TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$277,624NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$69,674NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE THE GOSPEL AND CHRISTIAN EVENTS VIA SATTELITE BROADCASTINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$371,708ExpenseAmt
DescCHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$472,462ExpenseAmt
DescPROGRAM PRODUCTION COSTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$19,973ExpenseAmt
DescTELECOMMUNICATION AND INTERNET COSTS TO SUPPORT SATELLITE BROADCASTINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$2,022ExpenseAmt
DescOTHER COSTS FOR CHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$2,022TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$866,165TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee5EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDOW SOHN CPASPersonNm
Phone2134873690PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13435 WILSHIRE BLVD 460AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JI SOO HWANG
SECRETARY40.00Yes (X)$0$0$0
JIN KUK JUN
CEO5.00Yes (X)$0$0$0
SOO KWANG KIM
CFO5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$656,532AllOtherContributionsAmt
Total Contributions$656,532TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$656,532TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$124,667TotalAmt
Program Services$124,667ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$36,000TotalAmt
Program Services$36,000ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$10,224TotalAmt
Program Services$10,224ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,570TotalAmt
Program Services$3,570ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$590,266TotalAmt
Program Services$590,266ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$20,596TotalAmt
Program Services$20,596ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$64,631TotalAmt
Program Services$64,631ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,161TotalAmt
Program Services$7,161ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,048TotalAmt
Program Services$1,048ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,002TotalAmt
Program Services$8,002ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$866,165TotalAmt
Program Services$866,165ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$215,831BOYAmt
EOY$7,247EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$161,941LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$147,326LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$14,982BOYAmt
EOY$14,615EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$50,139BOYAmt
EOY$50,139EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$280,952BOYAmt
EOY$72,001EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,328BOYAmt
EOY$2,327EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,328BOYAmt
EOY$2,327EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$277,624BOYAmt
EOY$69,674EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$277,624BOYAmt
EOY$69,674EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$280,952BOYAmt
EOY$72,001EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$209,633ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1,683OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$807,681CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$671,815CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$697,098CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$719,476CurrentTaxYearMinus1YearAmt
Current Tax Year$656,532CurrentTaxYearAmt
Total$3,552,602TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$807,681CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$671,815CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$697,098CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$719,476CurrentTaxYearMinus1YearAmt
Current Tax Year$656,532CurrentTaxYearAmt
Total$3,552,602TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,552,602PublicSupportTotal170Amt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$18,042CurrentTaxYearMinus4YearsAmt
Total$18,042TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$62,400CurrentTaxYearMinus2YearsAmt
Total$62,400TotalAmt
FieldValueIRS element (for citing)
Total Support$3,633,044TotalSupportAmt
Public Support CY1700.97790PublicSupportCY170Pct
Public Support PY1700.97710PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationOTHER INCOME 62,400ExplanationTxt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$161,941OtherCostOrOtherBasisAmt
Depreciation$147,326DepreciationAmt
Book Value$14,615BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$14,615TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescSECURITY DEPOSITDesc
Book Value$50,139BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$50,139TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL TAX PAYABLEDesc
Amt$2,327Amt
FieldValueIRS element (for citing)
Total Liability$2,327TotalLiabilityAmt

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IIICHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.
FORM 990, PAGE 2, PART III, LINE 4DOTHER COSTS FOR CHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 11GMEALS 499 0 0 BANK SERVICE CHARGES 142 0 0 CONTENT PURCHASE 1,437 0 0 GIFTS 361 0 0 DONATION 63,100 0 0 NETWORK FEES 2,893 0 0 OUTSIDE CONTRACT SERVICES 101,362 0 0 STATELITE BROADCASTING CHARGE 290,469 0 0 TELEPHONE, TELECOMMUNICATIONS 6,160 0 0 AUTO EXPENSE 14,949 0 0 CONTENT PRODUCTION 95,081 0 0 EMPLOYEE BENEFITS 13,813 0 0 TOTAL 590,266 0 0
FORM 990, PART XI, LINE 9PRIOR PERIOD ADJUSTMENT 1,683