City of the Rock

Nonprofit profile at a glance

EIN
874766437
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Harbor City, CA, USA
Phone
2135542823
Rating
93
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support
Affiliation
Christianity

Reported finances

Revenue
$63,200
Expenses
$210,604
Assets
$3,530
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Priscilla Gim (President & Director)

People named in this filing

  • Priscilla Gim (President & Director)
  • Lisa Pil soo Choi (Secretary & Director)
  • Yong Park (Chief Financial Officer & Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The specific and primary purpose of this corporation shall be to share the Gospel of Jesus Christ through praise worship

What it reported doing in 2025

Every Sunday 12:00 PM-1:30 PM Praise Service, Every Thursday 7:30PM-9:00 PM Praise seminar, Every Tuesday 7:00PM-9:00PM Disciple training, Torrance Good Shepherd Church Acoustic Consultation, New Hope Church of Southern California acoustic consultation, Los Angeles Christian Presbyterian church acoustic consultation, Church on the Rock Torrance Acoustic Consultation, short-term mission trip to Mongolia.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 19
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -233.2%; rating input score 4; 4th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 73.3% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -27.9% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: -47.3% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $211K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Sustainability: Operating margin scored 4/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.