STRATEGY STUDIO / PUBLIC DATA EXPLORER

CGN AMERICA: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
CGN AMERICA (EIN 20-1080909)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-07-15
IRS object ID
201501969349301230
Schema version
2014v5.0
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)
Return2015-07-15T13:40:04-05:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt

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 Begin2014-01-01TaxPeriodBeginDt

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
Signature2015-07-13SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOON KIMPreparerPersonNm
PTINP01321725PTIN
Phone2133848884PhoneNum
Preparation2015-07-13PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerIL HA KANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1616 S WESTMORELAND AVE STE 400AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$990,888GrossReceiptsAmt
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$680,920PYContributionsGrantsAmt
CY Contributions Grants$990,829CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$59CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$680,920PYTotalRevenueAmt
CY Total Revenue$990,888CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$99,850PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$107,606CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$570,974PYOtherExpensesAmt
CY Other Expenses$886,402CYOtherExpensesAmt
PY Total Expenses$670,824PYTotalExpensesAmt
CY Total Expenses$994,008CYTotalExpensesAmt
PY Revenues Less Expenses$10,096PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,120CYRevenuesLessExpensesAmt
Total Assets BOY$169,695TotalAssetsBOYAmt
Total Assets EOY$167,672TotalAssetsEOYAmt
Total Liabilities BOY$2,864TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,961TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$166,831NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$163,711NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE THE GOSPEL AND CHRSITIAN CULTURAL EVENTS VIA SATTELITE BROADCASTINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$887,554ExpenseAmt
DescCHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$90,780ExpenseAmt
DescPROGRAM PRODUCTION COSTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$15,674ExpenseAmt
DescTELECOMMUNICATION AND INTERNET COSTS TO SUPPORT SATELLITE BROADCASTINGDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$994,008TotalProgramServiceExpensesAmt
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 LiabilitiesfalseReportOtherLiabilitiesInd
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)$36,000$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$36,000TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$990,829AllOtherContributionsAmt
Total Contributions$990,829TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$59TotalRevenueColumnAmt
Related Or Exempt Func Income$59RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$990,888TotalRevenueColumnAmt
Related Or Exempt Func Income$59RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

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

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$60,320TotalAmt
Program Services$60,320ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$5,157TotalAmt
Program Services$5,157ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,129TotalAmt
Program Services$6,129ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$68,552TotalAmt
Program Services$68,552ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,420TotalAmt
Program Services$4,420ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$33,767TotalAmt
Program Services$33,767ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,301TotalAmt
Program Services$1,301ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,970TotalAmt
Program Services$3,970ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$42,500TotalAmt
Program Services$42,500ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,675TotalAmt
Program Services$4,675ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$32,543TotalAmt
Program Services$32,543ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$21,397TotalAmt
Program Services$21,397ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SATELLITE BROADCAST CHARG$617,201$617,201
TELEPHONE & INTERNET$15,674$15,674
CONTENT PRODUCTION$12,680$12,680
BROADCASTING SUPPLIES$8,245$8,245

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,477TotalAmt
Program Services$19,477ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$994,008TotalAmt
Program Services$994,008ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$62,086BOYAmt
EOY$35,419EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$165,677LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$33,424LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$107,609BOYAmt
EOY$132,253EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$169,695BOYAmt
EOY$167,672EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,864BOYAmt
EOY$3,961EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,864BOYAmt
EOY$3,961EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$166,831BOYAmt
EOY$163,711EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$166,831BOYAmt
EOY$163,711EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$169,695BOYAmt
EOY$167,672EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$3,120ReconcilationRevenueExpnssAmt
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$1,055,791CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$727,678CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$684,998CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$680,920CurrentTaxYearMinus1YearAmt
Current Tax Year$990,829CurrentTaxYearAmt
Total$4,140,216TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,055,791CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$727,678CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$684,998CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$680,920CurrentTaxYearMinus1YearAmt
Current Tax Year$990,829CurrentTaxYearAmt
Total$4,140,216TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$4,140,216PublicSupportTotal170Amt
Total Support$4,140,216TotalSupportAmt
Gross Receipts Rltd Activities$59GrossReceiptsRltdActivitiesAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1700.99660PublicSupportPY170Pct
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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$93,010OtherCostOrOtherBasisAmt
Depreciation$11,379DepreciationAmt
Book Value$81,631BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$72,667OtherCostOrOtherBasisAmt
Depreciation$22,045DepreciationAmt
Book Value$50,622BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$132,253TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 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