Oc Uri Church

Tax-deductible

Yorba Linda, CA501(c)(3)ReligionEIN 33-0633261Revenue $231K in FY2022

On file with the IRS4221 Rose Dr, 92886-1635 · Yorba Linda, CATax-exempt since Mar 1995Church — 170(b)(1)(A)(i)

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Worship for the god and preaching the gaspel.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$89K 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

FY2022 · 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
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
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
$89K
to officers and key staff · 47% of spending
Top officer’s pay higher than 52% of similar orgs
Concern: pay to officers and key staff is 47% of spending; over 30%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $1K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$86K
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$231K
Spent
$191K
To programs
100%
Net assets
$61K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2022. IRS ruling in Mar 1995.

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% · $191K

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

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Who runs it and what they're paid

3 people listed on the 990; $89K paid to officers and key staff.

Part VII, Section A · reportable compensation
$50,400Pt VII · Sec A
Associate Pastor
$21,600Pt VII · Sec A
Adminstration Pastor
$16,800Pt VII · Sec A

Mark M Kim’s $50K as CEO is at the 52nd 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.

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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

Promote worship and preach the gospel.

Questions for Oc Uri Church

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Provided by the organization

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1 program · $191K · in their own filed words · FY2022
01

Worship for the god and preching the gospel.

$191Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$1K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$231K
Ln 12
Gifts and grantsLn 1h$231K
Money outPt IX
$191K
Ln 25
Programscol B$191K
Owns and owesPt X
$61K
net assets · Ln 32
Cash and savingsLn 1–2$117K
Total assetsLn 16$147K
LiabilitiesLn 26$86K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$231K
Total revenueLn 12$231K
Assets in detailPt X, end of year
CashLn 1$117K
Cash and savings togetherLn 1–2$117K
Other assetsLn 15$30K
Total assetsLn 16$147K
LiabilitiesLn 26$86K
Net assetsLn 32$61K
OperationsPt I, VI
EmployeesI 53
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 FY22End FY22
Cash and savingsLn 1–2$21K$117K
Total assetsLn 16$21K$147K
LiabilitiesLn 26$0$86K
Net assetsLn 32$21K$61K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$89K$89K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$7K$7K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$875$875
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$6K$6K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$31K$31K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$191K$191K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $231K$191K$40K$61K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $231,035 revenue, 12 lines filed
I-8 Contributions and grants$231,035
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$231,035
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$95,593
I-16a Professional fundraising fees$0
I-17 Other expenses$95,212
I-18 Total expenses$190,805
I-19 Revenue less expenses$40,230
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
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 $231,035 across 3 lines filed
VIII-1f All other contributions, gifts and grants$231,035
VIII-1h Total contributions, gifts and grants$231,035
VIII-12 Total revenue$231,035
Part IX · Statement of functional expenses $190,805 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $88,800$88,800
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,793$6,793
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $875$875
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $5,808$5,808
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $31,200$31,200
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $2,762$2,762
IX-24 Other expenses (24a–d)Programs $45,658$45,658
IX-24e All other expensesPrograms $8,909$8,909
IX-25 Total functional expensesPrograms $190,805 · Management $0 · Fundraising $0$190,805
Part X · Balance sheet $147,226 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $20,996$117,226
X-15 Other assets$30,000
X-16 Total assetsStart of year $20,996$147,226
X-26 Total liabilitiesStart of year $0$86,000
X-27 Net assets without donor restrictionsStart of year $20,996$61,226
X-32 Total net assets or fund balancesStart of year $20,996$61,226
X-33 Total liabilities and net assetsStart of year $20,996$147,226
Part XI · Reconciliation of net assets $61,226 net assets at year end
XI-1 Total revenue$231,035
XI-2 Total expenses$190,805
XI-3 Revenue less expenses$40,230
XI-4 Net assets at start of year$20,996
XI-10 Net assets at end of year$61,226

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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