Open Kingdom Network Inc

Nonprofit profile at a glance

EIN
920333877
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2022
Location
Braselton, GA, USA
Phone
4075091866
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$41,918
Expenses
$63,269
Assets
$70,991
Liabilities
$330

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

Leadership & pay

1 person listed

Executive titles in this filing

  • LEE JAE YOUNG (CEO)

Highest reported compensation

  • LEE JAE YOUNG (CEO): $22,500 total reported compensation

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

Overview

Mission

We have been led as we believe, by the spirit of god, to receive the lord jesus christ as our savior, and on the profession of our faith in the name of the father, son, and holy spirit, do now, in the presence of god and this assembly, enter into a covenant with each other, as one body in christ. We, therefore, agree, by the help of the holy spirit and with the bible, the inspired word of god as our guide, to walk together in christian love; to strive for the advancement of this church; to promote spirituality; to sustain its worship, discipline and doctrine; to observe the church ordinances of believers and the lord's supper as authorized by our church; to contribute cheerfully and regularly of god's tithes and our offerings to the support of the ministry of our church and to the spread of the gospel to all nations.

What it reported doing in 2025

We agree to walk in christian harmony and watchfulness, giving and receiving assistance with meekness and affection; to pray for one another; to help each other in sickness and sorrow; to be slow to get angry; to always be eager for reconciliation, seeking it without delay. We further agree that, when we move from this area, we will as soon as possible unite with some other church where we can carry out the spirit of this covenant and the principles of god's word.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 81
  • Accountability: 63
  • Sustainability: 24
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -50.9%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 35.6%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 56.6% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: -61.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -25.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.1% of spending went to programs
  • Governance: 5 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $55K in reported program spending
  • Leadership: top reported pay $22K · 1 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.