STRATEGY STUDIO / PUBLIC DATA EXPLORER

CGN AMERICA: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
CGN AMERICA (EIN 20-1080909)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-05-16
IRS object ID
201631379349309718
Schema version
2015v2.1
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)
Return2016-05-16T16:29:55-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN461148307PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HK ACCOUNTANCY CORPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13530 WILSHIRE BLVD SUITE 1310AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90010ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

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
Phone2133888300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1616 S WESTMORELAND AVE STE 400AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonIL HA KANGPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone2133888300PhoneNum
Signature2016-05-02SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOON KIMPreparerPersonNm
PTINP01321725PTIN
Phone2133848884PhoneNum
Preparation2016-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2016-12-15 16:53:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAYKUN YOOPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1616 S WESTMORELAND AVEAddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$905,226GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDE THE GOSPEL AND CHRSITIAN CULTURAL EVENTS VIA SATTELITE BROADCASTINGActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$990,829PYContributionsGrantsAmt
CY Contributions Grants$881,779CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$59PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$23,447CYOtherRevenueAmt
PY Total Revenue$990,888PYTotalRevenueAmt
CY Total Revenue$905,226CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$107,606PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$131,356CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$886,402PYOtherExpensesAmt
CY Other Expenses$830,250CYOtherExpensesAmt
PY Total Expenses$994,008PYTotalExpensesAmt
CY Total Expenses$961,606CYTotalExpensesAmt
PY Revenues Less Expenses-$3,120PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$56,380CYRevenuesLessExpensesAmt
Total Assets BOY$167,672TotalAssetsBOYAmt
Total Assets EOY$110,877TotalAssetsEOYAmt
Total Liabilities BOY$3,961TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,844TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$163,711NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$109,033NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE THE GOSPEL AND CHRSITIAN CULTURAL EVENTS VIA SATTELITE BROADCASTINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$860,078ExpenseAmt
DescCHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$88,146ExpenseAmt
DescPROGRAM PRODUCTION COSTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$13,382ExpenseAmt
DescTELECOMMUNICATION AND INTERNET COSTS TO SUPPORT SATELLITE BROADCASTINGDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$961,606TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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 Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonADMIN OFFICEPersonNm
Phone2133888300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1616 S WESTMORELANDAddressLine1Txt
Address Line2STE 400AddressLine2Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
IL HA KANG
SECRETARY40.00Yes (X)$32,922$0$0
JAYKUN YOO
CEO15.00Yes (X)$0$0$0
SOO KWANG KIM
CFO15.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$32,922TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$881,779AllOtherContributionsAmt
Noncash Contributions$550NoncashContributionsAmt
Total Contributions$881,779TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
OTHER FUNDRASING INCOME$13,688$13,688
NISCELLANEOUS REVENUE$9,759$9,759
FieldValueIRS element (for citing)
Other Revenue Total$23,447OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$905,226TotalRevenueColumnAmt
Related Or Exempt Func Income$23,447RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$102,478TotalAmt
Program Services$102,478ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$6,360TotalAmt
Program Services$6,360ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$22,518TotalAmt
Program Services$22,518ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,250TotalAmt
Program Services$4,250ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$15,135TotalAmt
Program Services$15,135ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,273TotalAmt
Program Services$4,273ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,964TotalAmt
Program Services$1,964ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$42,000TotalAmt
Program Services$42,000ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,715TotalAmt
Program Services$9,715ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$313TotalAmt
Program Services$313ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$27,818TotalAmt
Program Services$27,818ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,204TotalAmt
Program Services$26,204ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SATELLITE BROADCAST CHARG$391,661$391,661
SATELLITE$238,800$238,800
FUNDRASING EVENTS & GIFT$31,789$31,789
CONTENT PRODUCTION$7,509$7,509

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$28,819TotalAmt
Program Services$28,819ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$961,606TotalAmt
Program Services$961,606ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$35,419BOYAmt
EOY$6,440EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$165,677LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$61,240LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$132,253BOYAmt
EOY$104,437EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$167,672BOYAmt
EOY$110,877EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,961BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$1,844EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,961BOYAmt
EOY$1,844EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$163,711BOYAmt
EOY$109,033EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$163,711BOYAmt
EOY$109,033EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$167,672BOYAmt
EOY$110,877EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$56,380ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$1,702OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

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$727,678CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$684,998CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$680,920CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$990,829CurrentTaxYearMinus1YearAmt
Current Tax Year$905,225CurrentTaxYearAmt
Total$3,989,650TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$727,678CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$684,998CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$680,920CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$990,829CurrentTaxYearMinus1YearAmt
Current Tax Year$905,225CurrentTaxYearAmt
Total$3,989,650TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,989,650PublicSupportTotal170Amt
Total Support$3,989,650TotalSupportAmt
Gross Receipts Rltd Activities$23,447GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

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$165,677OtherCostOrOtherBasisAmt
Depreciation$61,240DepreciationAmt
Book Value$104,437BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$104,437TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCREDIT CARDDesc
Amt$1,844Amt
FieldValueIRS element (for citing)
Total Liability$1,844TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 XI, LINE 9PRIOR YEAR ADJUSTMENT 1,702 TOTAL 1,702