JOYOUS COMMUNITY CHURCH

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2014

Legal Domicile

Principal Officer

JAIHYUN KWON

Phone

6195394325

Tax Period

2024-01-01 to 2024-12-31

JOYOUS COMMUNITY CHURCH, founded in 2014, is a small nonprofit in the Religion sector that reported $117K in total revenue in fiscal year 2024.

Mission

Its mission shall be to preach and teach the Gospel of our Lord and Savior, Jesus Christ.

Program Service Accomplishments

Program 1

Expenses: $119,031 Revenue: $116,726

Its mission shall be to preach and teach the Gospel of our Lord and Savior, Jesus Christ to conduct worship services to administer the ordinances of the New Testament to improve the spiritual life of its members through education to develop Christian Stewards of time, talent and material possessions and to advance the cause of missions at home and abroad.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $116,726

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $116,726

Expense Breakdown

Grants Paid $0

Salaries & Benefits $43,060

Fundraising Expenses $0

Program Expenses $119,031

Other Expenses $75,971

TOTAL EXPENSES $119,031

Year-over-Year Comparison

	2024	2023	Change
Revenue	$116,726	N/A	N/A
Expenses	$119,031	N/A	N/A
Net Income	$-2,305	N/A	N/A

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$40,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUNG DAE CHO	CEO	040.00	Officer	$40,000	$0	$40,000
JAIHYUN KWON	CFO	004.00	Officer	$0	$0	$0
RICK OH	SECRETARY	004.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$116,726	$119,031	$23,737	$-2,305