This statement above is an excerpt of a World Mission Society Church of God sermon given by the Chairwoman in October of 2012. In addition to her role as Chairwoman of the International WeLoveU Foundation, Zhang Gil Jah is also known as “god the mother” in the World Mission Society Church of God (WMSCOG). Her followers believe that she is god in the flesh, and that salvation from eternal hellfire can only be obtained through her and the WMSCOG’s numerous other requirements. The World Mission Society Church of God is considered to be a doomsday cult by many former members and families that have lost contact with loved ones after they joined the group. In recent years, the controversial religious group has become very active in their communities all around the world through the WeLoveU Foundation, a front organization created to deceptively recruit members of the public into the church. Serious consideration should be given to the information provided below before becoming affiliated with, or providing financial support to the WeLoveU Foundation.

What is the WeLoveU Foundation?

The International WeLoveU Foundation is purported to be a global charity who’s charitable works include disaster relief, blood drives and environmental clean up projects. The Foundation’s official website states that the charity “aims to make the world a better place where everybody is respected and where sustainable peace is achieved.” The charity also displays the Presidential Volunteer Service Awards it received in 2019 and 2020.

Who is behind the WeLoveU Foundation?

The World Mission Society Church of God is not referenced on the International WeLoveU Foundation’s website, though there are numerous connections between the two organizations. According to the WeLoveU Foundation’s website, Zhang Gil Jah, the same woman the WMSCOG believes is “god the mother,” is the Chairwoman of the organization. A statement from the Chairwoman states in part:

This statement is in stark contrast to the aforementioned statement made by Zhang Gil Jah in her sermon. The statement by Zhang Gil Jah on the WeLoveU Foundation’s website projects a message about love, happiness and overall concern for public wellbeing. The statement the Chairwoman makes in her role as “god the mother” in her sermon demonstrates her actual intention, to experience joy while watching non-World Mission Society Church of God members being burned to death. This contradiction brings the true motives behind the WeLoveU Foundation’s charitable works into question.

What is the connection between the WeLoveU Foundation & the WMSCOG leadership?

In the United States, the WeLoveU Foundation is currently headquartered in New Windsor, New York (previously in Oradell, New Jersey). In a publicly available tax record filed by the WeLoveU Foundation in 2021, the following board members are listed on page 7 (see complete filing below):

All of the board members for the WeLoveU Foundation hold leadership positions within the World Mission Society Church of God. Daniel Lee, aka Dong Il Lee, is also referred to as the president of WeLoveU in this video.

John Casas and John Power, both Elders in the WMSCOG, are seen in the same video. Victor Lozada, another WMSCOG elder, is also listed as an officer for the WeLoveU Foundation on the Arkansas Secretary of State website. Other members of the WMSCOG leadership previously mentioned are also listed as officers (see the highlighted areas).

The same names, Daniel Lee, John Casas and Iven Rodriguez, are listed on the WeLoveU Foundation’s certificate of incorporation in the state of New Jersey (highlighted on page 2 below).

According to their website, the International WeLoveU Foundation hosted an event called Save the World Global Forum in 2018. Zhang Gil Jah can be seen in a photo with General Pastor Joo Cheol Kim and U.S. East Coast Pastor Dong Il Lee. Joo Cheol Kim is identified as the Vice Chairman of the foundation. Note that there is no mention of the fact that these three individuals are the top leaders of the World Mission Society Church of God in South Korea and the United States.

Public documents from a Town Hall meeting in New Windsor, New York, reveal that the WeLoveU Foundation offered to purchase the property at 18 Snake Hill Rd for $580,000. The buyer agent listed on behalf of the WeLoveU Foundation is Saira Ahmed, WMSCOG member (see highlighted portions below, the entire agenda and related documents are available here).

Note that the World Mission Society Church of God has a large compound nearby in New Windsor, New York as well. While the WeLoveU Foundation and the World Mission Society Church of God in New Jersey are incorporated separately for tax purposes, they cannot be considered completely unrelated.

Does the WeLoveU Foundation disclose any association with the WMSCOG?

An archive of the WeLoveU Foundation’s website for their Denver location shows that there was a clear connection to the WMSCOG. In what is presumably an effort to erase any evidence of a relationship between the two organizations, these images have since been removed.

In a memo for a WeLoveU event titled Mother’s Love Feeds the Hungry, organized by WMSCOG Missionary Rebecca Gardner (aka Parker) and fellow member Saira Ahmed, it is clearly communicated to the local churches that during this event there is to be no mention of any affiliation with the WMSCOG. Interestingly, mentioning the Chairwoman Zhang Gil Jah seemed to be encouraged. The members who were assigned to deliver the food were tasked with “tak[ing] clear pictures of senior citizens (who have signed the waiver) with WeLoveU members.” While delivering food to the elderly in itself is a noble cause, it appears that the event was a public relations stunt designed for WeLoveU propaganda (see the highlighted portions on page 2).

Similarly, in another memo that was circulated among church leaders regarding a walkathon in 2018, it was again made clear that WMSCOG members were not to mention any affiliation with the religious group while at the WeLoveU event. Members were also reminded that they were to call each other by name, not title, and to be aware that there would be cameras and other people watching. In other words, pretend to be normal (see highlighted portions on page 3).

What is the purpose of the WeLoveU Foundation events according to the WMSCOG?

The walkathon memo above, instructs leaders to “help them [WMSCOG members] understand that this is a different kind of preaching event.” In the WMSCOG, “preaching” is another word for recruiting new members into the church.

The same message was communicated in a memo for a WeLoveU blood drive. This memo specifically instructed WMSCOG leadership not to read the memo to WMSCOG members. The memo clearly states in all caps that this kind of event only exists for preaching (or recruiting) purposes. So here we have at least two WeLoveU events that were organized for the purpose of recruiting new members into the WMSCOG.

Members were also instructed to give a “minimum suggested freewill offering” of $20 to the admin person in the church, not the WeLoveU Foundation. In the “What NOT to do!” section of the memo, it states “Please do not mention anything about the Church of God. The International WeLoveU Foundation and the Church of God are separate entities,” followed by another reminder to act normal in front of media and guests (see highlighted portions throughout the memo).

While is indisputable that World Mission Society Church of God and the WeLoveU Foundation are separate entities legally, functionally the WeLoveU Foundation is just a front group that was created to deceptively recruit more members into the WMSCOG. WMSCOG members are taught that recruiting new members is the way to salvation, therefore, from the WMSCOG’s perspective the ends justify the means.

What should you consider before supporting the WeLoveU Foundation?

• The WeLoveU Foundation is an alter ego of the World Mission Society Church of God.
• Supporting the WeLoveU Foundation means supporting the World Mission Society Church of God’s recruitment efforts and public relations campaigns as demonstrated by the memos discussed above.
• The World Mission Society Church of God is considered a cult by many former members.
• The World Mission Society Church of God has unduly influenced members to sign non-disclosure agreements in order to prevent them from speaking out about the church.
• The World Mission Society Church of God sues former members and critics for speaking out against the group’s alleged abuses.
• The World Mission Society Church of God has been accused of encouraging members to have abortions as alleged in this lawsuit filed by a former member in a New Jersey Federal Court.
• The World Mission Society Church of God has been accused of arranging marriages, separating families, encouraging divorce if one spouse refuses to become a member or if after being a member he or she decides to leave the church, encouraging students to drop out of school and demanding massive amounts of time and money from its members.

Are front groups unique to the WMSCOG?

The World Mission Society Church of God is by no means considered a pioneer in the realm of deceptive recruitment. Front groups have long been an integral part of destructive cults. Scientology has been known to use front groups to recruit members into their cult since before the WMSCOG even existed. The Unification Church (aka the Moonies) has quite an exhaustive list of known front groups.

A message for current WMSCOG members

If you are a current World Mission Society Member who is working tirelessly for salvation because “father is coming soon,” note that the WeLoveU Foundation claims to be determined “to have a clean world not only for this generation but especially for future generations” on page 14 of the 2018 tax filing below. Ask yourself what future generations they are referring to while the WMSCOG continues to brainwash you into believing that the end of the world is near. Ask yourself what difference it makes whether the world is clean or not if it is all going to burn as Zhang Gil Jah claims in her sermon. How much more time, energy, money and other resources are you willing to give to a such a deceptive and toxic organization like the World Mission Society Church of God?

WeLoveU Foundation 990 Filing for 2021

According to the filing:

• The WeLoveU Foundation has received over $2 million dollars in donations and membership fees over the last 5 years (page 14).
• Big Shine Worldwide, a global technology company owned by WMSCOG Pastor Daniel Lee, donated $50,000 to the WeLoveU Foundation (page 22).
• Paul Cha, WMSCOG elder and WeLoveU Foundation Treasurer (page 7), is listed as the Sales Manager for Big Shine Worldwide here.
• The WeLoveU Foundation donated backpacks to students in NJ, IL and CA (page 2), the same states that the World Mission Society Church of God and Big Shine Worldwide are incorporated in.

Additional 990 filings are available at www.guidestar.org.

WeLoveU Foundation 990 Filing for 2018

The World Mission Society Church of God has been criticized online and in various legal complaints, about the amount of money it expects from its members.  In a recent YouTube video, a former member explained in detail, how much money she was pressured to donate monthly to the organization.  It is uncertain what the WMSCOG does with all of the money it receives in donations from its members.  For example, according to the WMSCOG in New Jersey, they received $7,542,639.00 in tithes and offerings in 2012.  If you are a current or former member, you will surely be aware that members are expected to pay for most of the expenses that the WMSCOG listed on the financial statements they submitted to the Court.  Further analysis of the WMSCOG’s financial statements is available here.

Salvation Is Not A Free Gift From God in the WMSCOG

In stark contrast with Ephesians 2:8, one of the core beliefs of the World Mission Society Church of God, is that tithing is required for salvation.  In his book titled My Sheep Listen to My Voice, WMSCOG head pastor Joo Cheol Kim writes:

The key word here is “minimum“.  Members are also expected to make “free will offerings” in addition to other types of donations.  Parents are also expected to tithe on behalf of their children.

Is The World Mission Society Church Of God The Only Religious Group That Teaches That Tithing Is Required For Salvation?

High pressure groups such as the Seventh Day Adventists, Latter Day Saints (Mormons), the Pentacostal Holiness Church, and the Unification Church (Moonies) require tithing from their members.  The WMSCOG has been compared to the Unification Church because of their shared belief in a “god the mother” and South Korean origin. 

According to an article on a WMSCOG blog (thetruewmscog.com) operated by Missionary Victor Lozada,

Yet, a closer look at the literature from both organizations reveals that the World Mission Society Church of God and the Unification Church have nearly identical teachings regarding tithing.

How much I spent per month attending the World Mission Society Church of God

“Tithe is a minimum rent to be paid to God in this world.”
My Sheep Listen To My Voice by General Pastor Joo Cheol Kim p. 297

Over the years, the financial status and practices of the World Mission Society Church of God have been an issue of contention not only on this site, but on other blogs (here and here for example) that date back approximately 10 years.  In July of this year, the judge in the case of World Mission Society Church of God vs. Colón revised a Confidentiality Order which previously prohibited the dissemination of financial documents produced by the WMSCOG in the discovery process.  (A copy of the revised court order is available below).  The documents produced by the WMSCOG in Ridgewood, NJ (also available below) provide an overview of the profits and losses between 2009 and 2012.  A review of the financial documents produced raises some serious questions.

1.  The total assets and cash increased exponentially between 2009 and 2012, despite the WMSCOG’s claim for $25 Million in damages (loss) in the lawsuit they filed in Virginia in 2011.  The WMSCOG reported a gain of over $10 Million dollars more in cash and assets in 2012 than in 2009.

In 2012, the WMSCOG in Ridgewood, NJ claimed to have over $10 Million dollars in cash and over $20 Million in total cash and assets (this includes property).  It is unclear as to which other WMSCOG locations may be included in these figures.  Why would an organization that has reportedly claimed that the world was going to end in 2012, accumulate this kind of wealth?  Have other main WMSCOG locations like California, Illinois, and South Korea accumulated the same?  Where is this money going?

2.  In each of the four years covered in the financial documents, the Ridgewood location claims an amount listed as “Support to other Churches”.  During the Tithes & Offerings study, former members have reported being told that all money donated to the church was sent to South Korea to be distributed to other churches by the General Assembly.  Not only was the WMSCOG in Ridgewood, NJ distributing money to other locations, but the amount of money reportedly distributed increased from $58,821 in 2009 to $1,084,877 in 2012.  So is the money sent to South Korea or is it distributed directly to other churches?

3.  In each of the four years covered, the WMSCOG listed an expense for “Books and tapes”.  Interestingly, in 2009 there was no expense listed for books and tapes and this expense later claimed increased from a mere $1,275 in 2010 to $80,491 in 2012.  Former members reported having to buy their church related books and music CDs.  If the church is buying these items or paying the cost to produce them and then charging the members money to buy them, where is the amount of cash generated in the sale of these books and tapeslisted?

4.  In 2012 the WMSCOG in Ridgewood, NJ claims to have spent $100,000 in Payroll and $7,223 in Payroll taxes.  Former members that attended this location reported being told that “no one gets paid”.  Organizations only pay payroll taxes if they have employees.  Therefore, to whom is this WMSCOG location paying a salary?

5.  In 2010 the WMSCOG in Ridgewood, NJ claimed an expense of $100,000 for a “Contribution”.  The WMSCOG reportedly made a $100,000 donation to the UN for hurricane relief in Haiti.  The UN website and the official World Mission Society Church of God website state that the money was raised “through ‘The Messiah Orchestra Concert’ held in Busan”.  If the money for the contribution was raised during a concert in South Korea, how can the Ridgewood, NJ location claim this contribution as an expense?  Did the WMSCOG in Ridgewood make a separate donation to another organization in 2010?  An online search for information such as a press release detailing another $100,000 contribution made by the WMSCOG in 2010 did not produce any results.  The WMSCOG’s public relations campaign has been quite active in recent years, so it seems unlikely that they would let an opportunity for public praise slip away.  (If you have a link to a press release that was written about a separate donation by this organization in 2010, please comment below).  It is also noted that 2010 was the only year where a contribution was listed as an expense.

6.  The WMSCOG also listed the following expenses for “Meals”.

Former members have reported having to pay for and prepare meals when their respective teams are assigned to cook for the congregation.  So who’s meals is the WMSCOG in Ridgewood claiming to pay for?  Why is there no expense for meals listed for 2009?

7.  The WMSCOG in Ridgewood, NJ also claimed the following amounts in “Miscellaneous” and “Other” expenses.

Over the span of four years, $698,412 is designated as miscellaneous and other?  Current members should seriously consider the information that was submitted to the court by the World Mission Society Church of God in Ridgewood, NJ before possibly signing away their tax refund, emptying out their retirement account, maxing out their credit cards, selling their property, writing another check or putting another dollar into any WMSCOG tithe, other offering, or brown envelopes.

[See image gallery at www.examiningthewmscog.com] Below is the IRS Form 990 that the World Mission Society Church of God in Bloomingdale, IL submitted to the IRS in 2009.  Click here to sign up for a free account and download your own copy of the tax return filed by the WMSCOG from GuideStar.org, or view the complete PDF below this article.

IRS Form 990 WMSCOG Illinois

Page 1

Jacob Lee is listed as the director and to members he is known as pastor Jacob Lee.  Jae Hoon Lee is listed as the principal officer.

Page 4

Note Line 28a.  The WMSCOG denies that any of the officers have a direct business relationship through ownership in another entity.
It just so happens that the Pastor from the Ridgewood, NJ location, Dong IL Lee (a.k.a. Daniel Lee), owns a company named Big Shine Worldwide, Inc. (a.k.a. Big Shine Automation, IC Win, Philo Tech). See the Big Shine Worldwide, Inc business entity certificate for NJ below, where Dong Il Lee is listed as the President. 

Big Shine Worldwide, Inc is a registered business in Illinois as well.  See the business entity certificate below.

Dong IL Lee is also listed here as the President, and Jae Hoon Lee is listed as the Secretary of Big Shine Chicago (“assumed name” on the bottom of the certificate).  Also note Sung L Hyun is listed as the registered agent on the business status report, and is also the accountant listed on Page 1 of the 990.  It is left to the reader to draw his or her own conclusions about whether or not a business relationship exists.

Page 6

Note Line 9a.  The WMSCOG claims not to have any chapters, branches, or affiliates.  Yet, on page 19 of the 990 below, the Texas church which the WMSCOG in Illinois claims to have purchased for $475,000 (line item 6).

Pages 7 & 8

In contrast to the the application for tax exempt status that the WMSCOG in Illinois (see Schedule A, page 12) filed in 2000, on the 990, they claim not to pay any of their Pastors.  Why would they claim to begin paying full-time pastors a salary in 2001, but not include the any salaries on the 990 they filed 9 years later? Did the pastors get paid or not? If the pastors are not paid, how do the Pastors make a living?  How do they pay for their basic expenses?  Are they all independently wealthy?  Well we can assume that Jae Hoon Lee is getting a paycheck from Big Shine Chicago where he is listed as the company’s secretary.

Page 9

Note Line 2a.  Between 2004 and 2008, the WMSCOG in Illinois claims to have collected over $2 Million dollars in donations (page 16), of which $793,086 (line 2g) was collected in 2008 alone.  Where did all of this money go?

Note Line 2b.  The WMSCOG in Illinois claimed not to have any chapters, branches, or affiliates on page 6, yet here they claim that they received $26,354 from a “parental church“. Is this “parental church” the General Assembly in South Korea?

Page 10

Page 10–Note Line 24a.  The WMSCOG claims to have spent $328,843 on “missionary” expenses.  Former members have reported that they are expected or assigned to pay for the food served to the members at the church, floral arrangements, utilities (brown donation envelopes), numerous internet blogs (internet team/mission), expenses and plane tickets to Korea, etc., then what was this money used for?

Page 16

Note Section A Part 1.  It shows that the organization was growing exponentially, and over the course of 5 years accumulated $2,096,343 in donations, gifts, grants, etc.  Again, do the members know how this money was spent?  Does the WMSCOG print this information for its members?  Is there an annual report available to its members?  Members should seriously consider the complete lack of financial transparency before making any donations to an organization that teaches that these donations are required for their members’ salvation.

Below is the application for tax exempt status that the World Mission Society Church of God in Ridgewood, NJ submitted to the IRS in 2008.  Click here for more information on the application process and how to request your own copy of the application filed by the WMSCOG directly from the IRS. Just as other publicly available financial documents have raised numerous questions, the WMSCOG’s application for tax exempt status in New Jersey did not disappoint.

IRS Form 1023 WMSCOG New Jersey

Page 2

The application submitted by the World Mission Society Church of God lists the trustees as Joo Cheol Kim, Dong Il Lee (a.k.a. pastor Daniel Lee) and Bong Hee Lee (a.k.a. Betty Lee, Dong Il Lee’s wife).

Page 3

Line 2a asks if any of the trustees are related to each other by family or business. The WMSCOG checked “no,” but two of the trustees, Dong and Bong Lee, are husband and wife.

Page 5

Section VIII, line 1 asks if the organization supports or opposes political campaigns in any way. The WMSCOG checked “no.” This section specifically asks about “past, present and planned activities” in the description. It is a violation of the Johnson Amendment for a church to endorse or oppose a political campaign. Public records demonstrate that the World Mission Society Church of God, (under “World Mission Society Inc”) made a donation to a New Jersey gubernatorial campaign in 2004 in the amount of $2600. Were the members aware that their donations to the church would be used to support a political campaign? Highly unlikely.

It just so happens that Big Shine Worldwide, Inc. (owned by NJ pastor Dong Il Lee, a.k.a. Daniel Lee) also made a donation in the amount of $2600 to the same gubernatorial campaign. Is this pure coincidence? Also, unlikely. Presumably, Dong Il Lee as the owner of Big Shine Worldwide, Inc and trustee/lead pastor of the WMSCOG on the east coast, would have been the individual who authorized both checks.

Page 6

Line 4a asks “do you or will you undertake fundraising?” The WMSCOG checked “no.” Below is proof that the WMSCOG has engaged in solicitation of donations. The WMSCOG even offered their sponsors promotions on their New Song Radio Station 89.1 WFDU in exchange for donations.

Page 7

Line 13a asks “Do you or will you make grants, loans, or other distributions to organization(s)?” The WMSCOG answered “no.” Yet on page 9, line 15, the WMSCOG claimed to have disbursed the following amounts in contributions, gifts or grants:

The WMSCOG was required to attach a list detailing these disbursements but failed to do so.

Page 8

Line 15 asks “Do you have a close connection with any organizations?” The WMSCOG checked “no.” What about their connection to the WeLoveU Foundation, ASEZ, and other front groups? What about their close connection with the General Assembly in South Korea?

Page 13–Schedule A Churches

Line 1a asks if the WMSCOG has “a written creed, statement of faith, or summary of beliefs?” The WMSCOG answered “no.” Anyone who has been a member or encountered a current member of the WMSCOG knows that they do have a specific set of beliefs. Why did the WMSCOG choose to omit this information? Was it perhaps to avoid having to “attach copies of relevant documents” as required if they had answered “yes?”

Line 2b asks “Do you have a distinct religious history? If “Yes,” describe your religious history.” Again, the WMSCOG answers “no.” Yet, the WMSCOG claims to have been founded by a man they believe was the Second Coming of Christ, to be the only true church, the only path to salvation through their “mother god”, the only protection from disasters and including but not limited to the only church that follows the teachings of the Bible. If the WMSCOG believes that they are so special, why did they answer “no?”

On line 4b, the WMSCOG claims to have an average attendance of 300 people during regularly scheduled services, but claims to only have 100 members on line 7. In the WMSCOG, nonmembers (non-baptized members) are rarely allowed to attend regular services. So how then, do the non-member attendees out number the members by 3 to 1 during services? Current members and former members reading this will know that this would not be possible. The WMSCOG controls who attends services and who does not and members of the community are not welcome to just walk in and have a seat during a regularly scheduled service.

Line 11b asks, “Do you have schools for the preparation of your ordained ministers or religious leaders?” The WMSCOG answered “no.” Yet, the World Mission Society Church of God claims to have a Theological Seminary to “educate pastoral staff.”

Line 12 asks, “Is your minister or religious leader also one of your officers, directors, or trustees?” The WMSCOG answered “no” despite New Jersey’s head pastor Dong Il Lee’s name clearly listed as a trustee on page 2.

Line 14 asks, “Are you part of a group of churches with similar beliefs and structures?” The WMSCOG answered “no.” Yet, the World Mission Society Church of God claimed to have churches in 150 countries in 2011 (see paragraph 12) and churches in 175 countries as of April, 2020. Why the discrepancy?

Narrative Description of Religious Activities

This one page summary is worth the read, but of particular interest is the WMSCOG’s claim that:

Current and former members reading this will know that Sundays are predominantly for “Preaching Assembly.” Members typically gather in the church on Sunday mornings before going out in groups to recruit new members. Also of interest is that recruiting is not mentioned as an activity that takes place on any other day. Members are encouraged to attempt to recruit (or preach) new members every day, sometimes even in between services on Saturday.

Conflict of Interest Policy

How can this policy be taken seriously when it was copied word for word from this sample conflict of interest policy that is available online? It cannot, and there is nothing more to say about that.

Conclusion

The above application for tax exempt status includes an insurmountable number of inaccuracies and blatantly false statements. The World Mission Society Church of God claims to be lead by the “mother god” and when you claim to have god running your church, there is no room for errors. Therefore, the WMSCOG cannot claim to blame the accountant. Especially when the application was signed by pastor and trustee Dong Il Lee. Why didn’t Zahng Gil Jah attempt to correct any of the applications the WMSCOG submitted to the IRS in California, Illinois or New Jersey? The answer is simple. The WMSCOG is a deceptive cult that thrives in secrecy and Zahng Gil Jah is not god.

In 2000, the World Mission Society Church of God in Bloomingdale, IL submitted an application for tax exempt status to the IRS.  Click here for more information on the application process and how to request your own copy of the application filed by the WMSCOG directly from the IRS.  In a recent post, we examined the application the WMSCOG filed for their Los Angeles, California location in 1999.  Now let’s take a look at the application for tax exempt status that the WMSCOG filed in Bloomingdale, IL a year later.

Feast Every Saturday?

Page 2 (Part II) – The WMSCOG provides a description of the activities of the organization.  In contrast to the application filed for Los Angeles, California, a worship schedule is included.  In section A paragraph III, the application states, “After every Saturday morning service, the feast is prepared by the pastor.”  What feast could they be referring to?  The Sabbath is mentioned in addition to the feasts in verses like Nehemiah 10:33 and 1 Chronicles 23:31, therefore it remains unclear why the “feast” is prepared after the first service every Saturday.

Biweekly Bible Studies?

Note Section B where it states that Bible study is conducted biweekly on Wednesday evenings at 7pm for adults.  In my time with the WMSCOG Bible studies were held every day and at all hours, sometimes until as late as 2am.  The WMSCOG describes their Bible studies:

“Through the Bible, members recognize Christ who gave us life and forgiveness.  Members understand Jesus’ teaching and sacrifice for salvation.  So members should build faith on the foundation of the Apostles with Christ Jesus.” [sic]

No Mention of Ahn Sahng Hong?  What About Zahng Gil Jah?

No mention of Ahn Sahng Hong or Zahng Gil Jah in the stated purpose of the WMSCOG Bible studies?  According to the WMSCOG, without believing in Ahn Sahng Hong and Zahng Gil Jah there is no salvation.  Why then are neither of them mentioned here?

No Mention of the “Founding Father” Joo Cheol Kim?

Page 3 (Question 4 & 5) – Note that WMSCOG general pastor Joo Cheol Kim is listed as the president of the organization (Question 4a).  On the application for Los Angeles (Page 11 Schedule A), he was listed as the founding father of the WMSCOG.  Yet in Question 5, when asked if the applicant is an outgrowth of another organization or if it has a special relationship with another organization by reason of interlocking directorates or other factors, the WMSCOG answers “No”.  Why would the WMSCOG answer “No” to this question when Joo Cheol Kim is listed as the “founding father” of the Los Angeles location and the “president” of the Bloomingdale location?  Is not the Bloomingdale location an outgrowth of the larger parent organization?

Employee Payroll Budget?

Page 8 (Part IV) – The WMSCOG documents $327,600 in revenue line 13 ($282,857 in excess over expenses line 24) between 7/1/2000 and 12/31/2000.  Do any WMSCOG members know what the excess $282,857 was spent on?  Why did they expect to collect less revenue than they collected in the first 6 months, in the next two years?  Note line 17 that describes compensation paid to officers, directors, and trustees.  The WMSCOG budgeted to pay it’s employees $10,000 and $12,000 in 2001 and 2002 respectively.  Yet many members have informed us of claims by the WMSCOG in this location that “no one gets paid”.

Attached Schedule – The WMSCOG reiterates, “Compensation to pastor from March 1,2001, no compensation shall be paid before the date” [sic].  Why does the WMSCOG tell members that no one that works for the organization is paid a salary, and then budget to pay employees a salary on their application for tax exempt status?

Again No Mention of Ahn Sahng Hong or Zahng Gil Jah

Page 11 (Schedule A) – Question number 1 in Schedule A asks the organization to provide a brief history of the development of the organization and reasons for its formation.  The WMSCOG provided the following answer:

“World Mission Society Church of God starts 07-01-2000.  Reason to form the church is to spread Gospel which Jesus and apostles had built to neighbors, community, and whole world.  Through the services and studies, church proclaims the love of God, and makes people realize what the true love of God is.  Church helps people to reach truth and goal of their faith.” [sic]

As in the application the WMSCOG filed for Los Angeles, there is no mention of Ahn Sahng Hong or Zahng Gil Jah.  There is no mention of Joo Cheol Kim, the “founding father“, here either.  Why would the WMSCOG give a different answer to the same question just a year later?  Could it be because they claimed not to have a relationship with any other organization on Page 3 Question 5?

No Criteria For Admittance to the WMSCOG Worship Services?

Question number 6 asks the WMSCOG if their services are open to the public.  The WMSCOG provided the following answer:

“Church publicizes its worship through local news papers and there is no criteria for admittance.” [sic]

Can anyone provide proof of any such advertisement?  No criteria for admittance?   Former members have reported to us that the WMSCOG does not accept walk-ins off of the street into their buildings.  WMSCOG members are assigned to security detail and can be observed guarding the the doors before and after services.  Former members have also reported having seen the WMSCOG threaten to call police to have unwanted visitors escorted off of the property.

The WMSCOG Continues to Claim to Conduct Funerals?

Question number 9 asks what other religious services the organization will conduct.  The WMSCOG answered:

“Baptism, wedding and funerals would be conducted by the church.” [sic]

As discussed during the analysis of the application for Los Angeles, the WMSCOG does not conduct, believe in, or allow their members to attend funerals.  Why then would the WMSCOG list “funerals” as a service for a second time?  Is this an attempt not to stand out among other churches filing for tax exempt status?

The WMSCOG Admits Again That The Pastor Will Be Paid

Page 12 (Schedule A) – Question number 16 asks the applicant to show how many hours a week the minster/pastor and officers each devote to church work and the amount of compensation paid.  The WMSCOG answered:

“Pastor: 40 hours / week, $1000.00 / month (will start to pay from year 2001)”

Church Bulletin Dated August 5th, 2000

It appears that the WMSCOG used to print and distribute church bulletins.  Why did they discontinue this practice?  Further examination of the publication may reveal some possible answers.  Some of the inconsistencies noted are:

• Earlier on Page 2 of the application, the WMSCOG claimed that the Bible studies were held biweekly.  Here we see that Bible studies were held four times per week.
• The bulletin states that the English service will be conducted by Joo Cheol Kim.  When I met Joo Cheol Kim about 2 years ago he did not speak English.
• Donations collected for the week are disclosed as $1,110.  Earlier on Page 8 of the application, the WMSCOG claimed to have collected $327,600 in revenue from 7/1/2000-12/31/2000.  That is half of a year.  Let’s do the math.  If the WMSCOG collects an average of $1100 dollars per week multiplied by 26 weeks (half of a year) that is only $28,600.  Where did the other $299,000 come from?  Does the WMSCOG have another source of income?  Or is the amount of money reported in the bulletin less than the actual amount collected?  Or was $1,110 a bad week for the collection?

Bylaws

The WMSCOG attached a copy of their Bylaws to the application submitted to the IRS.  Interestingly, there were no bylaws submitted with the application filed for the Los Angeles location a year earlier.

Boast About Ahn Sahng Hong and Zahng Gil Jah to the Whole World, Except to the IRS?

Section 3. Purpose.  “The purpose of this Church shall be to preserve, pass on the principles of the early churches based on the faith of the early churches as taught by Jesus Christ to eventually to save the world through worship services, ministry, education, relief, and voluntary services.” [sic]

The WMSCOG does not include teaching its members about Ahn Sahng Hong or Zahng Gil Jah in their stated purpose for the church.  Why does the WMSCOG continue to omit such an important part of their doctrine and yet advise the members to do otherwise?  In a book titled, Boast About God Joo Cheol Kim writes:

Since Joo Cheol Kim signed off on this application (see page 1), apparently this teaching does not apply to this tax-exempt application. Does Joo Cheol Kim not know the “true value” of his “gods”?

Two Types of Membership?

Section 5.  Types of Membership and Admission – The WMSCOG claims to have two types of membership; An Active member who “agrees to the purpose of the Church and joins it” and an Honorary member who “made a special contribution to the Church or one with knowledge and experience as recommended by the society”.

What kind of “special contribution” warrants an honorary membership to the WMSCOG?  How much does one need to pay for a ticket to heaven?  How much does one need to pay not to have to observe the sabbath or any of the other feasts?  What kind of “knowledge and experience” would one need to earn an honorary membership?  What does Joo Cheol Kim say about this in chapter 2 “Faith With Knowledge and Faith With Deeds” of his book titled Boast About God?

According to Joo Cheol Kim knowledge is not enough to be saved.  This completely contradicts the requirements of the WMSCOG’s “Honorary Membership” described in their 1023 Bylaws.  Does the honorary member obtain salvation despite not having to observe the sabbath or any of the other feasts?

Membership Dues?  No Refunds

Section 6.  Membership Dues

What does the WMSCOG consider to be “Membership Dues”?  Is this another term for the member’s “tithe”?  There appears to be a requirement for monetary contributions in order to remain a member of the WMSCOG.  From this, one can only conclude that salvation is not free in the WMSCOG.  The WMSCOG also includes a no refund policy as part of their Bylaws.

“Dues or contribution which have been made already shall not be refunded regardless of the reason.” [sic]

Withdrawal From Membership?

Under Section 7 among the criteria that the WMSCOG lists for withdrawal of membership is “the member died”.  I have personally heard WMSCOG members claim that “none of the members have or ever will die”.  This statement would only be true based on the technicality that once the member is dead, he or she is no longer a member.  The other reason for withdrawal that should be pointed out is “the member failed to pay dues longer than a year for no special reason”.  Here the WMSCOG admits that they will kick members out of their church for non-payment.  It is doubtful that most WMSCOG members are aware of this.  [Click here to read a former member’s account where the WMSCOG kicked him out for inability to financially contribute].

Removal From Membership?

Section 8.  “In the event that the member has damaged the reputation of this Church or has acted in violation of the purpose of this Church or has violated his duties as a member, he shall be removed from the membership upon approval by the Church.” 

Is the member removed even if the statement(s) allegedly made to “damage the reputation” of the church are true?  There are no guidelines as to how this situation will be handled in terms of an investigation of the statements made or who within the church will give their “approval” to have the member removed.  [Click here to read a former member’s account where the WMSCOG kicked her out for making true statements about her experience and then tried to get her to sign a non-disclosure agreement to stop her from telling her story].

Special Account?

Section 18.  “This Church may conduct a profit-making business or if necessary may set up a special account.”

What is a “special account“?  What type of money is put here?

The bylaws are dated October 25, 1997 but the WMSCOG did not file for tax exempt status until 2000.  I wonder if the members were aware that their donations or “membership dues” during those three years did not qualify as tax deductible donations.

Conclusion

The application filed by the WMSCOG in Bloomingdale, IL seems consistent with the application filed in Los Angeles, CA in that it maintains the discrepancy between what the WMSCOG discloses to its members about their finances and what is disclosed to the IRS.  There is great confusion over whether or not the pastors or other high ranking members are paid a salary by the WMSCOG.  Current members should consider this very carefully.  Either they are paid a salary or they are not.  It can not be both.  Why then would you give 10% or more of your income, just to remain a member of this organization?  What are they really giving you in return?  Are you paying for your salvation?  The WMSCOG admits that they will disfellowship a member for non-payment.  Where is that in the Bible?  The WMSCOG says that one cannot receive salvation without believing in Ahn Sahng Hong and Zahng Gil Jah, in addition to many other requirements, but when it comes to speaking with the IRS, they only talk about Jesus.  And what about honorary memberships?  If you are in Bloomingdale, apparently you can pay for your salvation without having to observe the Sabbath and other feasts?  As a member, how could you ignore these tremendous discrepancies between what the WMSCOG says to the IRS, and what they say to you?

Joo Cheol Kim urges that members “confidently” (Boast About God, p. 58) proclaim their beliefs about Ahn Sahng Hong and Zahng Gil Jah in an attempt to “save all human beings…telling them how to receive salvation” (Boast About God, p. 38) but fails to attempt to save the IRS.  Why would the WMSCOG omit their beliefs in Ahn Sahng Hong and Zahng Gil Jah here?  What would the WMSCOG say to a member if the member failed to disclose their belief in Ahn Sahng Hong and Zahng Gil Jah, and instead only spoke about Jesus Christ?  I wonder if the member would be rebuked for so?

Next, we will examine the application for tax exempt status that the WMSCOG in Ridgewood, New Jersey submitted to the IRS in 2008.

In January 1999, the World Mission Society Church of God submitted their application to the IRS for recognition of tax exemption for their Los Angeles, California location.  According to the IRS Tax Guide for Churches and Religious Organizations, churches that meet the requirements of a 501(c)(3) organization are not required to file an application for tax exempt status.  Contributors to an organization that has been recognized as tax exempt by the IRS generally benefit from tax deductible contributions.

IRS Form 1023 is the application that a non-profit entity fills out in order to obtain tax exempt status.  These applications are kept on file by the IRS and can be requested by any member of the general public.  The form that a member of the general public must fill out in order to receive a copy of the entity’s tax exempt application is called Form 4506-A (instructions for filling out Form 4506-A).

The World Mission Society Church of God does not formally disclose any information about where the donations received by their members are allocated.  This leads one to ask the question, “Where does the money go?”  When I was a member, I was never told how much money was collected, where it was spent, and for what purpose.  The lack of financial transparency within the WMSCOG leads me to ask further questions.

The WMSCOG’s Application For Tax Exemption

A thorough examination of the application that the World Mission Society Church of God submitted to the IRS in 1999 reveals the following:

Funerals?

Page 2 (Part II) – The WMSCOG provides a description of the activities of the organization.  The WMSCOG states the following (punctuation, grammar, and capitalization without revision):

“Prayer services to strengthen the faith of the members in the works of the saviour Jesus Christ…Baptismal services will be scheduled on a monthly basis to welcome members to christian way of life and onto to the path to salvation…Wedding ceremonies to join together in holly matrimony men and women who attend the church and become devoted church members…Funeral services, to escort those members of the church who have been called upon by the Lord and Saviour Jesus Christ to join him on high…These [funeral] services would be arranged as members of the congregation and their families are called to join their Lord and Saviour…Bible readings, to enhance commitment of the spirit to ways of our Lord and Saviour Jesus Christ…” [sic]

First of all, baptisms are conducted in the WMSCOG at any hour of any day.  The scheduling of baptisms must be something that has changed over the years.  Wedding ceremonies to join devoted members?  Does that mean that the WMSCOG does not marry members to non-members of the church?  Funeral services?  When I was a member, not only were members not allowed to attend funeral services for their deceased family members, but I was told that no member of the WMSCOG has or will ever die.  Yet on the application, the WMSCOG claims to arrange funeral services for members of the congregation and their family members.  What about Ahn Sahng Hong?  There is absolutely no mention of him here.  Why would the WMSCOG chose to leave that piece of information out if they believe Ahnsahnghong to be “god”?  The WMSCOG preaches that without “god the mother” one cannot be saved.  Why isn’t Zahng Gil Jah mentioned here either?

Membership Dues?

Page 4 (Part III) – Question number 11 asks if the organization is a membership organization.  The WMSCOG checked off “NO” and although they were not required to fill out sections a, b, and c, they claim that members will receive “spiritual uplifting and fulfillment of christian lifestyle” in exchange for payment of membership dues.

Joo Cheol Kim Founded the WMSCOG in 1998?

Page 11 (Schedule A) – Question number 1 in Schedule A asks the organization to provide a brief history of the development of the organization and reasons for its formation.  The WMSCOG provided the following answer:

“The World Mission Society Church of God, was founded by the founding father, Pastor Joo Cheol Kim in or about 1998 as a result of divine revelation from God.  Pastor Kim had a message from God commanding him to preach the word of the living God to ‘all the world’.  In the vision he was told to keep the faith of the holy apostles of Jesus Christ and to bring the message of God to all mankind.”

On their application for tax exemption, the World Mission Society Church of God tells the IRS that the organization was founded by Joo Cheol Kim “in or about 1998” (apparently they are not really sure).  But on their official website, the WMSCOG clearly states that their church was founded by Ahnsahnghong in 1964.  Why would the WMSCOG deny the founder of their organization on their application for tax exemption, if they believe Ahn Sahng Hong to be “god”?

Membership to the WMSCOG and Other Churches?

Question number 3 asks if the organization requires prospective members to renounce other religious beliefs or their membership in other churches or religious orders to become members.  The WMSCOG checked off “NO”.  This is an obvious fallacy because WMSCOG members will not visit other Christian churches because they view them as pagan for worshiping on Sunday.  When I was a member of the WMSCOG, I was told that if I entered another Christian church, that Satan would have the opportunity to “kill me spiritually”.

Baptism in the Name of Jesus?  No Mention of Ahnsahnghong?

Question number 9 asks what other religious services, in addition to worship services, the organization will conduct.  The WMSCOG answered:

“This church will perform BAPTISM in the name of Jesus Christ, baptism, and a host of the holy feasts for the Lord.”

In this video, the WMSCOG claims that people should be baptized in the name of the Holy Spirit (Ahn Sahng Hong).  Yet they omitted this detail from their application for tax exempt status.

Page 12 (Schedule A) – Question 13 asks if the organization will ordain their ministers and if so what requirements need to be met.  The WMSCOG checked of “YES” and explained that their ministers:

“Must be baptized in the name of JESUS CHRIST.  Must study the bible for 6 months intensely.  Must experience Gospel Ministry for 3 years and attended worship for at least 1 year.”

Again, there is no mention of Ahnsahnghong or ZhangGilJah.  Why does the WMSCOG chose to omit these details that they view as foundational to their doctrine?

Pastor’s Payroll Budget?

Page 12 (Schedule A) – Question 16 asks how many hours a week the minister/pastor and officers each devote to church, work, and the amount of compensation paid to each of them.  The WMSCOG answered:

“There is no compensation at the moment as the church is just being organized.  However, the pastor is already spending at least 60 hours a week organizing the church with no other employment.”

When I was a member and I completed the “Tithes and Offerings” study, I was told that none of the pastors, missionaries, or deacons were paid by the church.  I was told that everyone obtained their income from “jobs” outside of the church. Interestingly, in response to Page 8 Part IV, the WMSCOG attaches their proposed budget for 1999, 2000, & 2001.

Questions for the WMSCOG

• Why did the WMSCOG budget for a “pastor’s payroll and employee payroll”, when they claim that none of the pastors, missionaries, or deacons get paid?
• The total estimated income increased by 29% and 36% respectively over two years.  The money budgeted for the pastor’s payroll increased 70% and 59% for the same two years respectively.  Why such a disproportionate increase in the pastor’s payroll?
• When I was a member I was told that the orchestra members purchased their own instruments.  I was also told that the choir members purchased their own “choir outfits”.  Why does it cost up to $10,000 to operate a church choir at the WMSCOG?
• What is the money budgeted for “salvation” used for?  Why does salvation cost up to $20,000?
• There are monies budgeted for “congratulations/funeral” even though the WMSCOG does not conduct funerals.  Not only is there a budget for this activity, but the budget increased by 50% and 67% respectively.  Where did the WMSCOG plan to spend this money?
• When I was a member, I heard the WMSCOG announce the cost for members to go on “short-term preaching missions”.  The amount each member was required to pay for these trips was approximately $500/person.  What would the “retreat expenses” be used for if each member pays for their own travel and lodging expenses?

Below is a table that summarizes the data included in the WMSCOG proposed budget for 1999, 2000 & 2001.

Conclusion

There seems to be great disparity between what the WMSCOG reveals to its members about their finances and what the WMSCOG reveals to the IRS.  Why would the WMSCOG claim to their members that “no one gets paid” during the “tithes and offerings” study, and yet submit a pastor/employee payroll?  Why would the WMSCOG budget for funeral services when they discourage their members from attending them?  A review of publicly available documents reveals tremendous inconsistencies.  If you are a member, you may want to reconsider donating 10% or more of your income to this organization.

Next, we will examine the application for tax exempt status that the WMSCOG in Bloomingdale, Illinois submitted to the IRS in 2000.

This true story from one of our friends who is now a former member of the World Mission Society Church of God has been posted here with their permission.  Here is our friend’s story in her own words:

I was introduced to this group by my brother who was baptized while in the Navy.  He had no prior knowledge of the Bible at all, and at times can be easily impressionable.  Being a church hopper I always ran away from a church at the least sight of something not sounding or looking right.  In the beginning, the things my brother told me about the trinity made sense.  So I vowed to attend service one Saturday just to get a feel for it, only to be informed that I needed a study first.  My husband and I, with kids in tow, went one Saturday and were directed downstairs to the hall for a study which was called “The Parable of The Fig Tree” (which is about the fall and rise of Israel, Ahnsahnghong was born or something of that nature) and when the second coming of Christ appeared.  I could hardly concentrate because I was distracted by pictures of this woman with so many people surrounding her.  So I asked who this woman was that was surrounded by so many people, and my brother simply said “you’ll learn soon”.  But I told my husband, forget soon I want to know now!  So the missionary said, “We teach in a systematic order according to father’s teachings so you will know in due time everything”.  So I was there with my family studying until midnight.  I’m very observant of my surroundings so I hardly paid attention because of the pictures on the wall, “smiling faces” and being stuffed with kimchi and coffee.

We left and returned the next day after one of the deacons pleaded with us to. That’s when they studied with us about “Jerusalem mother”, showed some videos all of which are pretty convincing, and once they showed us their interpretation of Genesis 1:26-27 we were sold.  We started out going to every service, every feast, ceremony and all, paying tithes and giving offerings during each service.  Most times we gave until we had little money left and nothing to show for it.  I bought groceries for this organization and gave hard earned money.  But if I came across hard times I was told, “We don’t lend helping hands sister because it help you better to depend on Father and Mother”.

I started becoming really suspicious of these people.  I became especially suspicious when they started telling me not go on the internet and that I should work on studying to gain ten talents instead.  It was after this that I started researching the church (something I should have done in the beginning) and began to see that it wasn’t a church at all, but a cult.  I found another site which in turn led me to the Examining website and so forth.  I started asking questions that led the Missionary to center his sermons around questions that I had asked.  For example, the Missionary would say “brothers and sisters we don’t need to search the web for info about father and mother do we because we know who true father and mother is don’t we?” and then look at me out of the corner of his eye.  They would say things like a member with financial struggles couldn’t represent father and mother, but I still dont get that.

The leaders at the WMSCOG location I attended, say that they have all of the knowledge that theologians wish they had, and been searching for for centuries.  But once the truth about the WMSCOG’s misinterpretations of the Bible are exposed, they really don’t know that much.  I was told that they do not preach to elderly because they are set in their ways.  I believe that the WMSCOG targets the young and naive, which is how my 18 yr daughter was recruited by them.

Recently, during a holiday get-together with my family, I heard my daughter and brother say that they planned to preach to my family members during this get-together.  So in an attempt to raise my family’s awareness, I informed them of my brother and sister’s intentions.  I showed them the examining site and pointed out that Ahnsahnghong never said he was “god” and that there was no way that Zhang Gil Jah was “god” either.  Then my daughter shouted “you don’t know anything!”.  So I told her “I know that you are wrecking your life investing it in a doomsday cult and that woman in Korea is a [edit]” (maybe I went too far).  Then my daughter hit me in the mouth!

After that incident I refuse to have any contact with my daughter.  I have vowed to provide any support that I can to other victims of this organization because I believe that the World Mission Society Church of God destroys families, worships idols [Zhang Gil Jah], and is blasphemous against Jesus Christ.  I was able to get out without any further destruction to my family, but my brother, daughter, and others are still being robbed and manipulated.  There is also a sister who befriended me at this church who is ill and has to work all of the time despite her illness because her husband lost his job after refusing to work on Saturdays.  When she came back from Korea, she told me that she was convinced it [the WMSCOG] was completely fake and she wanted out, but she can not leave the WMSCOG because she is afraid of her husband.  Please continue to pray for all the families affected by the World Mission Society Church of God.

There you have it.  Tough words for the World Mission Society Church of God from yet another former member.  Sadly, this story isn’t unlike all the others we hear.  Our friend and her family will be in our prayers.  Please pray for all families affected by this group, and contact us, if you would like to share your experience.

World Mission Society Church Of God members, although many will not admit to it, give 10% of their gross pay to the organization in addition to other “free will offerings”.  The few members that admit that there is a 10% tithe requirement say that they give it because it is God’s law.  Interestingly I can not find this requirement in the New Testament.  The Apostle Paul writes:

So where is 10% in the New Testament?  It simply isn’t there.  That went away with the Old Law when Christ instituted the New Covenant.

When I was a member, there was no financial transparency at the WMSCOG.  The WMSCOG did not distribute an annual statement to members consisting of donations and how the funds were allocated like many other churches do.  So how do the members know how their money is being spent?  When I was a member of the WMSCOG, the members paid for and cooked the food served on the Sabbath and other days of the week.  The members also paid for their own trips to Korea and other “preaching mission” (recruiting) trips.  The WMSCOG also claimed that they did not pay any of the pastors, deacons, or missionaries a salary, but the California application for tax exempt status says otherwise.   The lack of financial transparency was definitely a problem for me and many other former members.

Update:  In 2015, the World Mission Society Church of God in New Jersey was ordered by the Court to produce financial statements.  To view these statements click here.

*The photo above is licensed under the Creative Commons license, available here.