STRATEGY STUDIO / PUBLIC DATA EXPLORER

CGN AMERICA: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
CGN AMERICA (EIN 20-1080909)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202213199349322846
Schema version
2021v4.0
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)
Return2022-11-15T16:51:48-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

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 Begin2021-01-01TaxPeriodBeginDt

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)
PersonHYUNG GI JUNGPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone3229321200PhoneNum
Signature2022-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstHYUNG GIPersonFirstNm
Person LastJUNGPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERNEST E DOWPreparerPersonNm
PTINP01232107PTIN
Phone2134873690PhoneNum
Preparation2022-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1CHRISTIAN GLOBAL NETWORK TELEVISIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerHYUNG GI JUNGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13600 WILSHRIE BLVD SUITE 2030AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$759,498GrossReceiptsAmt
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 Employee12TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$671,815PYContributionsGrantsAmt
CY Contributions Grants$697,098CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$1,247PYOtherRevenueAmt
CY Other Revenue$62,400CYOtherRevenueAmt
PY Total Revenue$673,062PYTotalRevenueAmt
CY Total Revenue$759,498CYTotalRevenueAmt
PY Grants And Similar Paid$25,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$158,748PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$158,379CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$437,598PYOtherExpensesAmt
CY Other Expenses$420,108CYOtherExpensesAmt
PY Total Expenses$621,346PYTotalExpensesAmt
CY Total Expenses$578,487CYTotalExpensesAmt
PY Revenues Less Expenses$51,716PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$181,011CYRevenuesLessExpensesAmt
Total Assets BOY$111,608TotalAssetsBOYAmt
Total Assets EOY$249,001TotalAssetsEOYAmt
Total Liabilities BOY$52,577TotalLiabilitiesBOYAmt
Total Liabilities EOY$8,959TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$59,031NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$240,042NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE THE GOSPEL AND CHRISTIAN EVENTS VIA SATTELITE BROADCASTINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$318,573ExpenseAmt
DescCHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$246,572ExpenseAmt
DescPROGRAM PRODUCTION COSTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$13,342ExpenseAmt
DescTELECOMMUNICATION AND INTERNET COSTS TO SUPPORT SATELLITE BROADCASTINGDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$578,487TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
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
Employee12EmployeeCnt
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

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
HYUNG GI JUNG
SECRETARY40.00Yes (X)$5,227$0$0
SOO KWANG KIM
CFO15.00Yes (X)$0$0$0
YONG KYUNG LEE
CEO15.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,227TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$697,098AllOtherContributionsAmt
Total Contributions$697,098TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
2ND PPP FORGIVNESS$28,400$28,400
1ST PPP FORGIVNESS$28,000$28,000
EIDL GRANT$6,000$6,000
FieldValueIRS element (for citing)
Other Revenue Total$62,400OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$759,498TotalRevenueColumnAmt
Exclusion$62,400ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$122,057TotalAmt
Program Services$122,057ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$7,691TotalAmt
Program Services$7,691ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$28,631TotalAmt
Program Services$28,631ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,405TotalAmt
Program Services$5,405ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$29,588TotalAmt
Program Services$29,588ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$379TotalAmt
Program Services$379ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$60,797TotalAmt
Program Services$60,797ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,666TotalAmt
Program Services$4,666ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$33,992TotalAmt
Program Services$33,992ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SATELLITE BROADCASTING$195,200$195,200
DONATIONS$36,150$36,150
CONTENT PRODUCTIONS$28,001$28,001
TELECOMMUNICATION$13,342$13,342

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$12,588TotalAmt
Program Services$12,588ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$578,487TotalAmt
Program Services$578,487ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$73,599BOYAmt
EOY$181,803EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$138,354LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$121,295LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$22,870BOYAmt
EOY$17,059EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$15,139BOYAmt
EOY$50,139EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$111,608BOYAmt
EOY$249,001EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,577BOYAmt
EOY$8,959EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$52,577BOYAmt
EOY$8,959EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$59,031BOYAmt
EOY$240,042EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$59,031BOYAmt
EOY$240,042EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$111,608BOYAmt
EOY$249,001EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$181,011ReconcilationRevenueExpnssAmt
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$691,318CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$721,437CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$807,681CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$671,815CurrentTaxYearMinus1YearAmt
Current Tax Year$697,098CurrentTaxYearAmt
Total$3,589,349TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$691,318CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$721,437CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$807,681CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$671,815CurrentTaxYearMinus1YearAmt
Current Tax Year$697,098CurrentTaxYearAmt
Total$3,589,349TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,589,349PublicSupportTotal170Amt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,153CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,374CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,042CurrentTaxYearMinus2YearsAmt
Total$29,569TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2,000CurrentTaxYearMinus3YearsAmt
Current Tax Year$62,400CurrentTaxYearAmt
Total$64,400TotalAmt
FieldValueIRS element (for citing)
Total Support$3,683,318TotalSupportAmt
Public Support CY1700.97450PublicSupportCY170Pct
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 2,000ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$138,354OtherCostOrOtherBasisAmt
Depreciation$120,150DepreciationAmt
Book Value$18,204BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$18,204TotalBookValueLandBuildingsAmt

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)
DescAUTO LOANDesc
Amt$8,959Amt
FieldValueIRS element (for citing)
Total Liability$8,959TotalLiabilityAmt

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 (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IIICHRISTIAN 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