Cts America INC

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To deliver the gospel of the lord jesus christ by broadcasting television

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$72K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $1K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$72K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $30K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 5 voting members
Looks good: 4 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$750K
-7% vs prior year
Spent
$879K
To programs
100%
Net assets
$161K
By yearFY2020–FY2024
Revenue
$750K
FY2024▼ -7%
Tap a bar for its year
Revenue by fiscal year
FY2020$927K
FY2021$1.0M
FY2022$1.1M
FY2023$811K
FY2024$750K
Expenses
$879K
FY2024▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$721K
FY2021$994K
FY2022$1.1M
FY2023$958K
FY2024$879K
Net assets
$161K
FY2024▼ -44%
Tap a bar for its year
Net assets by fiscal year
FY2020$373K
FY2021$389K
FY2022$436K
FY2023$289K
FY2024$161K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $879K

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990; $72K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$72,000Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Duck Kyu Kam’s $72K as President is at the 72nd percentile of top reported officer pay among 2132 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Duck Kyu Kam$72,000$72,000$74,500$41,640$10,200

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Cts America INC executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Broadcasts television to share the Gospel of Jesus Christ.

Questions for Cts America INC

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Your first name shows with your question. Cts America INC answers here, for everyone.

1 program · $879K · in their own filed words · FY2024
01

To deliver the gospel of the lord jesus christ by broadcasting television

$879Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 2 funders$30K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$750K
Ln 12
Gifts and grantsLn 1h$745K
Investment incomeLn 3$5K
Money outPt IX
$879K
Ln 25
Programscol B$879K
Owns and owesPt X
$161K
net assets · Ln 32
Cash and savingsLn 1–2$104K
Total assetsLn 16$161K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$745K
Investment incomeLn 3$5K
Gains on assetsLn 7$5K
Total revenueLn 12$750K
Assets in detailPt X, end of year
CashLn 1$104K
Cash and savings togetherLn 1–2$104K
Land, buildings, equipmentLn 10c$45K
Other assetsLn 15$12K
Total assetsLn 16$161K
LiabilitiesLn 26$0
Net assetsLn 32$161K
OperationsPt I, VI
EmployeesI 56
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$253K$104K
Land, buildings, equipmentLn 10c$25K$45K
Total assetsLn 16$289K$161K
LiabilitiesLn 26$0$0
Net assetsLn 32$289K$161K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$72K$72K
Other salaries and wagesLn 7$170K$170K
Payroll taxesLn 10$20K$20K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$11K$11K
Office expensesLn 13$19K$19K
OccupancyLn 16$168K$168K
TravelLn 17$12K$12K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$351K$351K
All other expensesLn 24e$35K$35K
Total functional expensesLn 25$879K$879K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $750K$879K−$129K$161K 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $811K$958K−$147K$289K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $1.1M$1.1M$47K$436K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $1.0M$994K$16K$389K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $927K$721K$206K$373K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $750,218 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $807,074$744,898
I-9 Program service revenue$0
I-10 Investment incomePrior year $3,701$5,320
I-11 Other revenue$0
I-12 Total revenuePrior year $810,775$750,218
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $265,175$261,159
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $692,558$617,587
I-18 Total expensesPrior year $957,733$878,746
I-19 Revenue less expensesPrior year −$146,958−$128,528
Part VI · Governance 4 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $750,218 across 6 lines filed
VIII-1f All other contributions, gifts and grants$744,898
VIII-1h Total contributions, gifts and grants$744,898
VIII-3 Investment incomeRelated to mission $5$5
VIII-7 Net gain or loss on sales of assetsRelated to mission $5,315$5,315
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $5,320 · Unrelated business $0 · Excluded from tax $0$750,218
Part IX · Statement of functional expenses $878,746 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,000$72,000
IX-7 Other salaries and wagesPrograms $169,583$169,583
IX-10 Payroll taxesPrograms $19,576$19,576
IX-11c Accounting feesPrograms $7,200$7,200
IX-11g Other fees for servicesPrograms $1,918$1,918
IX-12 Advertising and promotionPrograms $10,833$10,833
IX-13 Office expensesPrograms $18,732$18,732
IX-16 OccupancyPrograms $168,029$168,029
IX-17 TravelPrograms $12,279$12,279
IX-22 Depreciation, depletion and amortizationPrograms $1,594$1,594
IX-23 InsurancePrograms $11,185$11,185
IX-24 Other expenses (24a–d)Programs $350,742$350,742
IX-24e All other expensesPrograms $35,075$35,075
IX-25 Total functional expensesPrograms $878,746 · Management $0 · Fundraising $0$878,746
Part X · Balance sheet $160,614 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $252,501$104,165
X-10c Land, buildings and equipment, netStart of year $24,743$44,551
X-15 Other assetsStart of year $11,898$11,898
X-16 Total assetsStart of year $289,142$160,614
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $289,142$160,614
X-32 Total net assets or fund balancesStart of year $289,142$160,614
X-33 Total liabilities and net assetsStart of year $289,142$160,614
Part XI · Reconciliation of net assets $160,614 net assets at year end
XI-1 Total revenue$750,218
XI-2 Total expenses$878,746
XI-3 Revenue less expenses−$128,528
XI-4 Net assets at start of year$289,142
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$160,614

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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