DOORAE COMMUNITY MOVEMENT

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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

1988

Legal Domicile

Principal Officer

PATRIC P HWANG

Tax Period

2023-01-01 to 2023-12-31

DOORAE COMMUNITY MOVEMENT, founded in 1988, is a small nonprofit in the Unknown sector that reported $232K in total revenue in fiscal year 2023. Expenses of $322K exceeded revenue, resulting in a 39% operating deficit.

Mission

PART III, LINE 1. MISSIONARY ACTIVITIES TO BROADCAST THE GOSPEL INCLUDING SPREADING THE GOSPEL TO THE PUBLIC OF THE USA AND OF THE WORLD WITH THE RELIGIOUS SERMONS MADE BY REV. JIN H. KIM, SERVING AND SUPPORTING THE KOREAN COMMUNAL SOCIETIES THROUGHOUT THE WORLD AND TRAINING THE YOUNG LEADERS FOR THE VISION OF THE MISSIONARY KOREAN.

Program Service Accomplishments

Program 1

Expenses: $163,690

SUPPORT ORGANIZATION FOR NORTH KOREAN DEFECTORS: DCM SUPPORT A FEW ORGANIZATIONS BASED IN SOUTH KOREA ASSISTING NORTH KOREA DEFECTORS THROUGH TRAINING, EDUCATION, JOB PLACEMENT SERVICES, AND SO ON...

SUPPORT ORGANIZATION FOR NORTH KOREAN DEFECTORS: DCM SUPPORT A FEW ORGANIZATIONS BASED IN SOUTH KOREA ASSISTING NORTH KOREA DEFECTORS THROUGH TRAINING, EDUCATION, JOB PLACEMENT SERVICES, AND SO ON. NUMBER OF PERSONS BENEFITED:2,000

Program 2

Expenses: $10,500

SUPPORTS AND GRANTS ARE OFFERED TO DOORAE COMMUNITY CENTER IN SOUTH KOREA: DCM CENTER IS A COMMUUNAL SOCIETY THAT ENDEAVORS TO CO-EXIST WHITH THOSE IN NEED OF FINANCIAL AND EMOTIONAL ASSISTANCE...

SUPPORTS AND GRANTS ARE OFFERED TO DOORAE COMMUNITY CENTER IN SOUTH KOREA: DCM CENTER IS A COMMUUNAL SOCIETY THAT ENDEAVORS TO CO-EXIST WHITH THOSE IN NEED OF FINANCIAL AND EMOTIONAL ASSISTANCE. NUMBER OF BENEFITED:1,000

Program 3

Expenses: $21,021

MISSIONANY ACTIVITIES AND SUPPORTS: CHRISTIANISM AND THE WORD OF GOD ARE SPREAD VIA VARIOUS MEDIA MTHODS, MOST IMPORTANTLY BY PROCUCTION OF CD WITH GOSPEL. NUMBER OF PERSONS BENEFITED: 10,000

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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 (2023)

Revenue Breakdown

Contributions & Grants $232,370

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $232,370

Expense Breakdown

Grants Paid $174,190

Salaries & Benefits $50,380

Fundraising Expenses $0

Program Expenses $200,765

Other Expenses $97,325

TOTAL EXPENSES $321,895

Year-over-Year Comparison

	2023	2022	Change
Revenue	$232,370	$236,850	0.0%
Expenses	$321,895	$148,803	+1.2%
Net Income	$-89,525	$88,047	-2.0%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRIC P HWANG	PRESIDENT	N/A	Officer	$0	$0	$0
DO JUNG KIM	TREASURER	N/A	Officer	$0	$0	$0
YONG W KOO	SECRETARY	N/A	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	No data	No data	No data	No data
2023	$232,370	$321,895	$1,272,212	$-89,525
2022	$236,850	$148,803	$1,361,518	$88,047
2021	$695,008	$252,668	$1,273,293	$442,340
2020	$238,929	$219,471	$830,953	$19,458
2019	$269,501	$284,293	$811,800	$-14,792
2018	$426,761	$392,354	$826,743	$34,407