STRATEGY STUDIO / PUBLIC DATA EXPLORER

KOREAN SCHOOL ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
KOREAN SCHOOL ASSOCIATION INC (EIN 95-4655874)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-11-15
IRS object ID
202303199349315640
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-11-15T14:57:33-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN884118548PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOUNTAIN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13700 WILSHIRE BLVD STE 535AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP900102918ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN954655874EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KOREAN SCHOOL ASSOCIATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlKOREBusinessNameControlTxt
Phone2133883445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1680 WILSHIRE PLACE SUITE 415AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIWOOK UHMPersonNm
Person TitleCFOPersonTitleTxt
Phone2133883445PhoneNum
Signature2023-11-15SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKIWOOKPersonFirstNm
Person LastUHMPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIWOOK UHMPreparerPersonNm
PTINP00845230PTIN
Phone2133890080PhoneNum
Preparation2023-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKI HWAN PAEKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1680 WILSHIRE PL 415AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$102,120GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressKOREANSCHOOL-USA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1997FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO ENHANCE THE MUTUAL RELATIONSHIP & CORPORATION BETWEEN KOREAN SCHOOLS IN AMERICA TO HELP IMPROVE QUALITY OF KOREAN LANGUAGE AND CULTURE EDUCATION & EXPAND THE BASE THEREOF. TO HELP PROMTE PRIDE OF DESCENDANTS OF KOREANS & ESTABLISH IDENTITY THRU SOUND KOREAN LANGUAGE & CULTURE EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$63,667PYContributionsGrantsAmt
CY Contributions Grants$101,060CYContributionsGrantsAmt
PY Program Service Revenue$50PYProgramServiceRevenueAmt
CY Program Service Revenue$1,060CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$63,717PYTotalRevenueAmt
CY Total Revenue$102,120CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$72,336PYOtherExpensesAmt
CY Other Expenses$108,232CYOtherExpensesAmt
PY Total Expenses$72,336PYTotalExpensesAmt
CY Total Expenses$108,232CYTotalExpensesAmt
PY Revenues Less Expenses-$8,619PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$6,112CYRevenuesLessExpensesAmt
Total Assets BOY$16,600TotalAssetsBOYAmt
Total Assets EOY$10,488TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$16,600NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,488NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO ENHANCE THE MUTUAL RELATIONSHIP & CORPORATION BETWEEN KOREAN SCHOOLS IN AMERICA TO HELP IMPROVE QUALITY OF KOREAN LANGUAGE AND CULTURE EDUCATION & EXPAND THE BASE THEREOF. TO HELP PROMTE PRIDE OF DESCENDANTS OF KOREANS & ESTABLISH IDENTITY THRU SOUND KOREAN LANGUAGE & CULTURE EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$89,892ExpenseAmt
DescSEMINAR FOR TRAINING KOREAN LANGUAGE TEACHERS, CONTEST OF KOREAN CHILDREN'S SONGS, STORY TELLING, WRITING, AND WORKSHOP FOR KOREAN LANGUAGE TEACHERS.Desc
Total Program Service Expenses$89,892TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members2GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKI HWAN PAEKPersonNm
Phone2133883445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1680 WILSHIRE PL 415AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
BANG HO AHN
VICE CHAIRMAYes (X)$0$0$0
JUNG IN CHOE
CHAIRMANYes (X)$0$0$0
IL SOON CHOI
VICE CHAIRMAYes (X)$0$0$0
KIWOOK UHM
CFOYes (X)$0$0$0
JI EUN AHN
SECRETARY$0$0$0Yes (X)
KI HWAN PAEK
CEO$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$101,060AllOtherContributionsAmt
Total Contributions$101,060TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSALES OF SAT BOOKSDesc
Total Revenue Column$1,060TotalRevenueColumnAmt
Related Or Exempt Func Income$1,060RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,060TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$102,120TotalRevenueColumnAmt
Related Or Exempt Func Income$1,060RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,500TotalAmt
Management And General$2,500ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,100TotalAmt
Program Services$4,100ProgramServicesAmt
Management And General$1,000ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$6,990TotalAmt
Management And General$6,990ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$87,302TotalAmt
Program Services$82,802ProgramServicesAmt
Management And General$4,500ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$150TotalAmt
Management And General$150ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
TELEPHONE$3,200$3,200
COMPUTER AND SOFTWARE$2,990$2,990

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$108,232TotalAmt
Program Services$89,892ProgramServicesAmt
Management And General$18,340ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,600BOYAmt
EOY$10,488EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$16,600BOYAmt
EOY$10,488EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$16,600BOYAmt
EOY$10,488EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,600BOYAmt
EOY$10,488EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$16,600BOYAmt
EOY$10,488EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$6,112ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$28,651CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,667CurrentTaxYearMinus1YearAmt
Current Tax Year$101,060CurrentTaxYearAmt
Total$193,378TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$4,018CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$50CurrentTaxYearMinus1YearAmt
Current Tax Year$1,060CurrentTaxYearAmt
Total$5,128TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$32,669CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,717CurrentTaxYearMinus1YearAmt
Current Tax Year$102,120CurrentTaxYearAmt
Total$198,506TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$198,506PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$32,669CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$63,717CurrentTaxYearMinus1YearAmt
Current Tax Year$102,120CurrentTaxYearAmt
Total$198,506TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO ENHANCE THE MUTUAL RELATIONSHIP & CORPORATION BETWEEN KOREAN SCHOOLS IN AMERICA TO HELP IMPROVE QUALITY OF KOREAN LANGUAGE AND CULTURE EDUCATION & EXPAND THE BASE THEREOF. TO HELP PROMTE PRIDE OF DESCENDANTS OF KOREANS & ESTABLISH IDENTITY THRU SOUND KOREAN LANGUAGE & CULTURE EDUCATION.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC