Trans Church Research

Nonprofit profile at a glance

EIN
330953472
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Irvine, CA, USA
Phone
9497241173
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religious Media, Communications
Affiliation
Christianity

Reported finances

Revenue
$2,408,435
Expenses
$2,159,701
Assets
$3,001,993
Liabilities
$469,186

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JAECHAN SO (CEO)

Highest reported compensation

  • JAECHAN SO (CEO): $99,000 total reported compensation
  • JENNY SO (CFO): $30,000 total reported compensation
  • EUN J PARK (SECRETARY): $6,000 total reported compensation

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

Overview

Mission

Christian mission - preaching school

What it reported doing in 2025

In 2025, our organization continued its preaching school operation in USA and south korea. We offered one year and two year regular preaching school courses for senior pastors. The stp(seed of truth proclamation)25th class, consisting of 24 students, was admitted to the one-year program and recived training for a year. The atp(advancement of truth proclamation)8th class of the two-year program was admitted in november with 23 students, and 21 of them are currently undergoing training. The j course, which is for the education of pastors' children, began in january with 53 children, and 34 have remained in the program in december 2025. In addition, around 300 pastors and thier wives are receiving training over four days every month through the vtp(vanguard of truth proclamation) program, a lifelong free education program.

Operating model

Revenue model
Earned-program. 72% of the money available for current operations came from fees and other program revenue.
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 most voting board members are independent. Some filing-based governance responses are negative or unanswered and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 55
  • Accountability: 63
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.7%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.3%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 45; 45th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 11.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 12% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 18.2% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 89.7% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.2M in reported program spending
  • Leadership: top reported pay $99K · 3 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Accountability: Governance controls: 7 of 8 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.