STRATEGY STUDIO / PUBLIC DATA EXPLORER

CGN AMERICA: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
CGN AMERICA (EIN 20-1080909)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-13
IRS object ID
201421339349305892
Schema version
2013v3.1
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)
Return2014-05-13T19:45:18-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HK ACCOUNTANCY CORPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13530 WILSHIRE BLVD SUITE 1310AddressLine1
CityLOS ANGELESCity
StateCAState
ZIP Code90010ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201080909EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CGN AMERICABusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlCGNABusinessNameControlTxt
Phone2133888300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1616 S WESTMORELAND AVE STE 400AddressLine1
CityLOS ANGELESCity
StateCAState
ZIP Code90005ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonIL HA KANGPersonNm
Person TitleSECRETARYPersonTitleTxt
Phone2133888300PhoneNum
Signature2014-05-13SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonHOON KIMPreparerPersonNm
PTINP01321725PTIN
Phone2133848884PhoneNum
Preparation2014-05-13PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerIL HA KANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1616 S WESTMORELAND AVE STE 400AddressLine1
CityLOS ANGELESCity
StateCAState
ZIP Code90005ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$680,920GrossReceiptsAmt
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 Employee6TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$684,998PYContributionsGrantsAmt
CY Contributions Grants$680,920CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$684,998PYTotalRevenueAmt
CY Total Revenue$680,920CYTotalRevenueAmt
PY Grants And Similar Paid$32,575PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$124,277PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$99,850CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$942,467PYOtherExpensesAmt
CY Other Expenses$570,974CYOtherExpensesAmt
PY Total Expenses$1,099,319PYTotalExpensesAmt
CY Total Expenses$670,824CYTotalExpensesAmt
PY Revenues Less Expenses-$414,321PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$10,096CYRevenuesLessExpensesAmt
Total Assets BOY$159,508TotalAssetsBOYAmt
Total Assets EOY$169,695TotalAssetsEOYAmt
Total Liabilities BOY$2,773TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,864TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$156,735NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$166,831NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDE THE GOSPEL AND CHRSITIAN CULTURAL EVENTS VIA SATTELITE BROADCASTINGMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$602,637ExpenseAmt
DescCHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$53,328ExpenseAmt
DescPROGRAM PRODUCTION COSTDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$14,859ExpenseAmt
DescTELECOMMUNICATION AND INTERNET COSTS TO SUPPORT SATELLITE BROADCASTINGDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescDONATION TO OVERSEAS CHARITABLE ORGANIZATIONDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$670,824TotalProgramServiceExpensesAmt
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee6EmployeeCnt
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 Line1914 S HOOVER STAddressLine1
CityLOS ANGELESCity
StateCAState
ZIP Code90006ZIPCode

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$680,920AllOtherContributionsAmt
Total Contributions$680,920TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$680,920TotalRevenueColumnAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$76,768TotalAmt
Program Services$76,768ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,720TotalAmt
Program Services$1,720ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$21,362TotalAmt
Program Services$21,362ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$25,987TotalAmt
Program Services$25,987ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,620TotalAmt
Program Services$5,620ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$16,923TotalAmt
Program Services$16,923ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,625TotalAmt
Program Services$1,625ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,090TotalAmt
Program Services$6,090ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,208TotalAmt
Program Services$6,208ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,784TotalAmt
Program Services$9,784ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,976TotalAmt
Program Services$3,976ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$879TotalAmt
Program Services$879ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$27,490TotalAmt
Program Services$27,490ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SATELLITE BROADCAST CHARG$360,839$360,839
BROADCASTING EQUIPMENTS$26,088$26,088
INSTALLATION FEE$22,400$22,400
CONTENT PRODUCTION$19,951$19,951

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$37,114TotalAmt
Program Services$37,114ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$670,824TotalAmt
Program Services$670,824ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$159,508BOYAmt
EOY$62,086EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$108,488LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$879LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
EOY$107,609EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$159,508BOYAmt
EOY$169,695EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,773BOYAmt
EOY$2,864EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,773BOYAmt
EOY$2,864EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$156,735BOYAmt
EOY$166,831EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$156,735BOYAmt
EOY$166,831EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$159,508BOYAmt
EOY$169,695EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$10,096ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
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$800,312CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,055,791CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$727,678CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$684,998CurrentTaxYearMinus1YearAmt
Current Tax Year$680,920CurrentTaxYearAmt
Total$3,949,699TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$800,312CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,055,791CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$727,678CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$684,998CurrentTaxYearMinus1YearAmt
Current Tax Year$680,920CurrentTaxYearAmt
Total$3,949,699TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$3,949,699PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$13,300CurrentTaxYearMinus4YearsAmt
Total$13,300TotalAmt
FieldValueIRS element (for citing)
Total Support$3,962,999TotalSupportAmt
Public Support CY1700.99660PublicSupportCY170Pct
Public Support PY1700.99640PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
Explanation13,300ExplanationTxt

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)
Depreciation$879DepreciationAmt
Book Value-$879BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings-$879TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DDONATION TO OVERSEAS CHARITABLE ORGANIZATION
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