Christian Brodcasting

501(c)(3) charity; gifts are tax-deductible.
13¢ of each $1 spent went to programs.
$36K 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
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
1 of 4
filings with a surplus
Average deficit $9K a year · 7% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
13%
of spending
Concern: 13% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$982
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
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
$105K
-20% vs prior year
Spent
$114K
To programs
13%
Net assets
$11K
By yearFY2020–FY2024
Revenue
$105K
FY2022▼ -20%
Tap a bar for its year
Revenue by fiscal year
FY2020$151K
FY2021$131K
FY2022$105K
FY2023$95K
FY2024$92K
Expenses
$114K
FY2022▼ -27%
Tap a bar for its year
Expenses by fiscal year
FY2020$149K
FY2021$156K
FY2022$114K
FY2023$97K
FY2024Not on file
Net assets
$11K
FY2022▼ -53%
Tap a bar for its year
Net assets by fiscal year
FY2020$54K
FY2021$24K
FY2022$11K
FY2023$9K
FY2024−$3K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2001.

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

Where the money goes

13 cents of each dollar spent went to programs.

Program services 13% · $15K Management & general 87% · $99K

Form 990 Part IX, line 25, columns B–D. 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; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
$36,000Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Chul W Nam’s $36K as CFO is at the 77th percentile of top reported officer pay among 344 <$100K 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

NameFY2023FY2022
Chul W Nam$36,000$36,000

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 Korean Christain Bradcasting Network executive salaries →

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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

Korean Christain Bradcasting Network is a religious organization based in Rowland Hghts, CA.

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Provided by the organization

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1 program · in their own filed words · FY2022
01

The organization sired korean christian mission program through 1650 KNZ and FM 91.5 hmhe

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$105K
Ln 12
Gifts and grantsLn 1h$105K
Money outPt IX
$114K
Ln 25
Programscol B$15K
Managementcol C$99K
Owns and owesPt X
$11K
net assets · Ln 32
Cash and savingsLn 1–2$12K
Total assetsLn 16$12K
LiabilitiesLn 26$982
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Total revenueLn 12$105K
Assets in detailPt X, end of year
CashLn 1$12K
Cash and savings togetherLn 1–2$12K
Total assetsLn 16$12K
LiabilitiesLn 26$982
Net assetsLn 32$11K
OperationsPt I, VI
EmployeesI 52
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$26K$12K
Total assetsLn 16$26K$12K
LiabilitiesLn 26$2K$982
Net assetsLn 32$24K$11K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$36K$36K
Other salaries and wagesLn 7$22K$22K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$15K$15K
Office expensesLn 13$29K$29K
Information technologyLn 14$6K$6K
Total functional expensesLn 25$114K$15K$99K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $92K−$3K 990 PDF
FY2023 $95K$97K−$3K$9K 990 PDF
FY2022 Viewing $105K$114K−$8K$11K 990 PDF
FY2021 $131K$156K−$25K$24K 990 PDF
FY2020 $151K$149K$2K$54K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $105,426 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $131,165$105,426
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $131,165$105,426
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $46,000$61,335
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $110,297$52,528
I-18 Total expensesPrior year $156,297$113,863
I-19 Revenue less expensesPrior year −$25,132−$8,437
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 $105,426 across 3 lines filed
VIII-1a Federated campaigns$105,426
VIII-1h Total contributions, gifts and grants$105,426
VIII-12 Total revenue$105,426
Part IX · Statement of functional expenses $113,863 across 7 lines filed
IX-5 Pay of current officers, directors and key staffManagement $36,000$36,000
IX-7 Other salaries and wagesManagement $22,000$22,000
IX-10 Payroll taxesManagement $3,335$3,335
IX-11c Accounting feesManagement $1,900$1,900
IX-11g Other fees for servicesPrograms $15,000$15,000
IX-13 Office expensesManagement $29,389$29,389
IX-14 Information technologyManagement $6,239$6,239
IX-25 Total functional expensesPrograms $15,000 · Management $98,863 · Fundraising $0$113,863
Part X · Balance sheet $12,377 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $25,601$12,377
X-16 Total assetsStart of year $25,601$12,377
X-17 Accounts payable and accrued expensesStart of year $1,547$982
X-26 Total liabilitiesStart of year $1,547$982
X-27 Net assets without donor restrictionsStart of year $24,054$11,395
X-32 Total net assets or fund balancesStart of year $24,054$11,395
X-33 Total liabilities and net assetsStart of year $25,601$12,377
Part XI · Reconciliation of net assets $11,395 net assets at year end
XI-1 Total revenue$105,426
XI-2 Total expenses$113,863
XI-3 Revenue less expenses−$8,437
XI-4 Net assets at start of year$24,054
XI-9 Other changes in net assets−$4,222
XI-10 Net assets at end of year$11,395

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

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