CGN AMERICA: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CGN AMERICA (EIN 20-1080909)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-03-27
IRS object ID: 201340869349300019
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-03-27T18:59:26-05:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HK ACCOUNTANCY CORP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3530 WILSHIRE BLVD SUITE 1310	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90010	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	201080909	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CGN AMERICA	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CGNA	NameControl
Phone	2133888300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	914 S HOOVER STREET	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90006	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	IL HA KANG	Name
Title	SECRETARY	Title
Phone	2133888300	Phone
Date Signed	2013-03-06	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	HOON KIM	Name
Phone	2133848884	Phone
Date Prepared	2013-03-27	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	IL HA KANG	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	914 S HOOVER STREET	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90006	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	684998	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2004	YearFormation
State Legal Domicile	CA	StateLegalDomicile
Activity Or Mission Description	PROVIDE THE GOSPEL AND CHRSITIAN CULTURAL EVENTS VIA SATTELITE BROADCASTING	ActivityOrMissionDescription
Nbr Voting Members Governing Body	3	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	3	NbrIndependentVotingMembers
Total Nbr Employees	5	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	727678	ContributionsGrantsPriorYear
Contributions Grants Current Year	684998	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	727678	TotalRevenuePriorYear
Total Revenue Current Year	684998	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	70776	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	32575	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	99858	SalariesEtcPriorYear
Salaries Etc Current Year	124277	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	573014	OtherExpensePriorYear
Other Expenses Current Year	942467	OtherExpensesCurrentYear
Total Expenses Prior Year	743648	TotalExpensesPriorYear
Total Expenses Current Year	1099319	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-15970	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-414321	RevenuesLessExpensesCY
Total Assets BOY	585165	TotalAssetsBOY
Total Assets EOY	159508	TotalAssetsEOY
Total Liabilities BOY	14109	TotalLiabilitiesBOY
Total Liabilities EOY	2773	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	571056	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	156735	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	PROVIDE THE GOSPEL AND CHRSITIAN CULTURAL EVENTS VIA SATTELITE BROADCASTING	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1025911	Expense
Grants	32575	Grants
Description	CHRISTIAN GLOBAL NETWORK TV PROGRAMS PROVIDED FREE VIA SATELLITE. EXPENSE ALSO INCLUDES WRITE-OFF OF NON-USABLE EQUIPMENTS AND MACHINERIES.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	58920	Expense
Description	PROGRAM PRODUCTION COST	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	14488	Expense
Description	TELECOMMUNICATION AND INTERNET COSTS TO SUPPORT SATELLITE BROADCASTING	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Description	DONATION TO OVERSEAS CHARITABLE ORGANIZATION	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1099319	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	true	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	5	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	3	NbrVotingGoverningBodyMembers
Number Independent Voting Members	3	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ADMIN OFFICE	NamePerson
Telephone Number	2133888300	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	914 S HOOVER ST	AddressLine1
City	LOS ANGELES	City
State	CA	State
ZIP Code	90006	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (3 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
IL HA KANG
SECRETARY	40.00	X	33000	0	0
JAYKUN YOO
CEO	15.00	X	0	0	0
SOO KWANG KIM
CFO	15.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	33000	TotalReportableCompFromOrg
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	684998	AllOtherContributions
Total Contributions	684998	TotalContributions

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	684998	TotalRevenueColumn

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	32575	Total
Program Services	32575	ProgramServices

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	104000	Total
Program Services	104000	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	6547	Total
Program Services	6547	ProgramServices

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	13730	Total
Program Services	13730	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	12121	Total
Program Services	12121	ProgramServices

Advertising Advertising

Field	Value	IRS element (for citing)
Total	525	Total
Program Services	525	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3669	Total
Program Services	3669	ProgramServices

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	6000	Total
Program Services	6000	ProgramServices

Travel Travel

Field	Value	IRS element (for citing)
Total	10861	Total
Program Services	10861	ProgramServices

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	2920	Total
Program Services	2920	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	500400	Total
Program Services	500400	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	26965	Total
Program Services	26965	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
BROADCASTING EQUIPMENTS	342548	342548
AUTO EXPENSE	14145	14145
INSTALLATION FEE	5604	5604
TELEPHONE EXPENSE	5576	5576

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	11133	Total
Program Services	11133	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1099319	Total
Program Services	1099319	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	84765	BOY
EOY	159508	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	559591	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	559591	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	500400	BOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	585165	BOY
EOY	159508	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	14109	BOY
EOY	2773	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	14109	BOY
EOY	2773	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	571056	BOY
EOY	156735	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	571056	BOY
EOY	156735	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	585165	BOY
EOY	159508	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-414321	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1796798	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	800312	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1055791	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	727678	CurrentTaxYearMinus1Year
Current Tax Year	684998	CurrentTaxYear
Total	5065577	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1796798	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	800312	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1055791	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	727678	CurrentTaxYearMinus1Year
Current Tax Year	684998	CurrentTaxYear
Total	5065577	Total

Field	Value	IRS element (for citing)
Public Support Total170	5065577	PublicSupportTotal170

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5015	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	13300	CurrentTaxYearMinus3Years
Total	18315	Total

Field	Value	IRS element (for citing)
Total Support	5083892	TotalSupport
Public Support Pertcentage170	0.99640	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.97740	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	559591	OtherCostOrOtherBasis
Depreciation	559591	Depreciation

Schedule F IRS990ScheduleF

Grants To Orgs Outside US GrantsToOrgsOutsideUS

Field	Value	IRS element (for citing)
Purpose Of Grant	IMPROVE PROD/CONTENT	PurposeOfGrant
Amount Of Cash Grant	32575	AmountOfCashGrant

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	false	TransferToForeignCorp
Interest In Foreign Trust	false	InterestInForeignTrust
Own Foreign Corp	false	OwnForeignCorp
Passive Foreign Invest Co	false	PassiveForeignInvestCo
Foreign Partnership	false	ForeignPartnership
Boycott Countries	false	BoycottCountries

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ALL OTHER ACCOMPLISHMENT DESCRIPTION	FORM 990, PAGE 2, PART III, LINE 4D	DONATION TO OVERSEAS CHARITABLE ORGANIZATION
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC