STRATEGY STUDIO / PUBLIC DATA EXPLORER

KOREAN SCHOOL ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
KOREAN SCHOOL ASSOCIATION INC (EIN 95-4655874)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-11
IRS object ID
202523159349303582
Schema version
2024v5.0
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)
Return2025-11-11T13:22:35-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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)
PersonJUNG IN CHOEPersonNm
Person TitleCEOPersonTitleTxt
Phone2133883445PhoneNum
Signature2025-11-03SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKIWOOK UHMPreparerPersonNm
PTINP00845230PTIN
Phone2133890080PhoneNum
Preparation2025-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUNG IN CHOEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1680 WILSHIRE PL 415AddressLine1Txt
CityLOS ANGELESCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90005ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$119,872GrossReceiptsAmt
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 Body18VotingMembersGoverningBodyCnt
Voting Members Independent18VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$110,446PYContributionsGrantsAmt
CY Contributions Grants$119,872CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$110,446PYTotalRevenueAmt
CY Total Revenue$119,872CYTotalRevenueAmt
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$117,001PYOtherExpensesAmt
CY Other Expenses$116,241CYOtherExpensesAmt
PY Total Expenses$117,001PYTotalExpensesAmt
CY Total Expenses$116,241CYTotalExpensesAmt
PY Revenues Less Expenses-$6,555PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,631CYRevenuesLessExpensesAmt
Total Assets BOY$3,933TotalAssetsBOYAmt
Total Assets EOY$7,564TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,933NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,564NetAssetsOrFundBalancesEOYAmt
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$95,293ExpenseAmt
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$95,293TotalProgramServiceExpensesAmt
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 Members18GoverningBodyVotingMembersCnt
Independent Voting Member18IndependentVotingMemberCnt
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)
PersonJUNG IN CHOEPersonNm
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 (18 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BANG HO AHN
VICE PRESIDEYes (X)$0$0$0
AI I CHOE
VICE PRESIDEYes (X)$0$0$0
JUNG IN CHOE
CEOYes (X)$0$0$0
CHANG K CHOI
DIRECTORYes (X)$0$0$0
HYUN MOO CHOI
DIRECTORYes (X)$0$0$0
DOROTHEA CHONG
DIRECTORYes (X)$0$0$0
SANDRA SUKIN CHUNG
DIRECTORYes (X)$0$0$0
DAVID HAN
DIRECTORYes (X)$0$0$0
LAWRENCE JEON
DIRECTORYes (X)$0$0$0
YOUNG CHEUL JOH
SECRETARYYes (X)$0$0$0
HYUNG CHUL KIM
DIRECTORYes (X)$0$0$0
LISA LEE
DIRECTORYes (X)$0$0$0
SANG LEE
DIRECTORYes (X)$0$0$0
SUNG IK LEE
DIRECTORYes (X)$0$0$0
SUNG IL LEE
DIRECTORYes (X)$0$0$0
IL SOON PARK
DIRECTORYes (X)$0$0$0
KIWOOK UHM
CFOYes (X)$0$0$0
DONG MOUK GARBRIEL YIM
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$10,515MembershipDuesAmt
All Other Contributions$109,357AllOtherContributionsAmt
Total Contributions$119,872TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$119,872TotalRevenueColumnAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,263TotalAmt
Program Services$2,263ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$14,934TotalAmt
Management And General$14,934ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,100TotalAmt
Management And General$3,100ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,050TotalAmt
Program Services$825ProgramServicesAmt
Management And General$1,225ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EVENT EXPENSE$91,864$91,864
TELEPHONE$1,659$1,659
COMPUTER AND SOFTWARE$341$341
BANK FEE$30$30

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$116,241TotalAmt
Program Services$95,293ProgramServicesAmt
Management And General$20,948ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,933BOYAmt
EOY$7,564EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,933BOYAmt
EOY$7,564EOYAmt

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$3,933BOYAmt
EOY$7,564EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,933BOYAmt
EOY$7,564EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,933BOYAmt
EOY$7,564EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$3,631ReconcilationRevenueExpnssAmt
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 Minus4 Years$28,651CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,667CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$101,060CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$110,446CurrentTaxYearMinus1YearAmt
Current Tax Year$119,872CurrentTaxYearAmt
Total$423,696TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,018CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$50CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,060CurrentTaxYearMinus2YearsAmt
Total$5,128TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$32,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,717CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$102,120CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$110,446CurrentTaxYearMinus1YearAmt
Current Tax Year$119,872CurrentTaxYearAmt
Total$428,824TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$428,824PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$32,669CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$63,717CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$102,120CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$110,446CurrentTaxYearMinus1YearAmt
Current Tax Year$119,872CurrentTaxYearAmt
Total$428,824TotalAmt
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