The Oriental Mission Church

Nonprofit profile at a glance

EIN
952893812
IRS 990 coverage
2018–2019
Forms available
Form 990 2019
Location
Los Angeles, CA, USA
Phone
3234661234
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,121,185
Expenses
$1,872,427
Assets
$16,405,954
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

26 people listed

Highest reported compensation

  • CHI HOON KIM (SR. PASTOR, CHAIR OF THE BOARD): $74,800 total reported compensation
  • IN CHAN PARK (EXECUTIVE AND ADMIN PASTOR): $53,866 total reported compensation
  • MIN SOK CHOI (ASSIST PASTOR, MISSION DEPT): $50,916 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Christian church, christian religious service, local community service christian missionary, christian religuous education, weekly worship korean christian community service

What it reported doing in 2019

Total christian education service infant & babysitting program: infant care & pre mature education, babysitting on sunday service sunday school program for kindergarden, elementary school: sunday worship and bible study vbs for elementary school: worship service and special bible study and variable activities awana club program for elementary student: bible quiz, games and activities youth program for jr. High and high school: sunday worship and bible study, sports with neighbors young adult and college program: sunday worship & bible study, summer & winter biblical retreat the hope program for handicap student: worship service and biblical activities preschool program: christian preschool during weekday, adult biblical educastion program korean language school for korean community: teaching korean language, custom, culture and activities

Operating model

Revenue model
Donor-supported. 86% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 21
  • Transparency & Controls: 90
  • Accountability: 50
  • Sustainability: 72
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 22.9%; rating input score 23
  • Program expense ratio: 26%; rating input score 26
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 33.3%; rating input score 33; 6th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.7%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 8.76; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -32.8% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: -35.5% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 22.9% of revenue deployed · 26% of spending went to programs
  • Governance: 1 of 3 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $486K in reported program spending
  • Leadership: top reported pay $75K · 26 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2018 to 2019
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 23/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.