Civic Intelligence

Kaist Us Foundation Inc

EIN 26-0385131 • 501(c)3 • Los Angeles, CA

Profile

The foundation is organized and operated exclusively for charitable, educational, and scientific purposes, to the benefit, to perform functions, or to carry out the charitable purposes of the korea advanced institute of science and technology (kaist) and any other euducational institutions.

CO Ckp 3435 Wilshire Blvd 2240Los Angeles, CA 90010

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

58%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

57th percentile

6.5%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

79th percentile

35%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$1,911,812

Up $198,547 (+12%) from 2023

Liabilities

Up

$28,736

Up $550 (+2.0%) from 2023

Net Assets

Up

$1,883,076

Up $197,997 (+12%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin92nd percentile

Revenue

Up

$339,327

Up $172,661 (+104%) from 2023

Expenses

Up

$141,330

Up $1,570 (+1.1%) from 2023

Net Income

Up

$197,997

Up $171,091 (+636%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,539,140Liabilities 2010: $15,000Net Assets 2010: $3,524,1402010Assets 2011: $3,050,146Liabilities 2011: $13,453Net Assets 2011: $3,036,6932011Assets 2012: $442,010Liabilities 2012: $13,500Net Assets 2012: $428,5102012Assets 2013: $422,116Liabilities 2013: $13,500Net Assets 2013: $408,6162013Assets 2014: $2,266,517Liabilities 2014: $13,500Net Assets 2014: $2,253,0172014Assets 2015: $1,975,539Liabilities 2015: $16,000Net Assets 2015: $1,959,5392015Assets 2016: $1,913,093Liabilities 2016: $10,000Net Assets 2016: $1,903,0932016Assets 2017: $2,076,590Liabilities 2017: $214,000Net Assets 2017: $1,862,5902017Assets 2018: $1,814,603Liabilities 2018: $33,336Net Assets 2018: $1,781,2672018Assets 2019: $1,688,374Liabilities 2019: $26,336Net Assets 2019: $1,662,0382019Assets 2020: $1,655,900Liabilities 2020: $26,336Net Assets 2020: $1,629,5642020Assets 2021: $1,623,455Liabilities 2021: $28,836Net Assets 2021: $1,594,6192021Assets 2022: $1,686,009Liabilities 2022: $27,836Net Assets 2022: $1,658,1732022Assets 2023: $1,713,265Liabilities 2023: $28,186Net Assets 2023: $1,685,0792023Assets 2024: $1,911,812Liabilities 2024: $28,736Net Assets 2024: $1,883,0762024

Highlighted filing

2024

Assets$1,911,812
Liabilities$28,736
Net Assets$1,883,076
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $6,245,5512010Expenses 2011: $659,7652011Expenses 2012: $2,804,4782012Revenue 2013: $111,630Expenses 2013: $131,990Net Income 2013: -$20,3602013Revenue 2014: $2,105,151Expenses 2014: $260,750Net Income 2014: $1,844,4012014Revenue 2015: $137,028Expenses 2015: $430,506Net Income 2015: -$293,4782015Revenue 2016: $67,909Expenses 2016: $124,355Net Income 2016: -$56,4462016Revenue 2017: $323,129Expenses 2017: $363,063Net Income 2017: -$39,9342017Revenue 2018: $251,383Expenses 2018: $332,707Net Income 2018: -$81,3242018Revenue 2019: $182,958Expenses 2019: $302,187Net Income 2019: -$119,2292019Revenue 2020: $111,076Expenses 2020: $143,550Net Income 2020: -$32,4742020Revenue 2021: $368,744Expenses 2021: $403,689Net Income 2021: -$34,9452021Revenue 2022: $187,006Expenses 2022: $123,452Net Income 2022: $63,5542022Revenue 2023: $166,666Expenses 2023: $139,760Net Income 2023: $26,9062023Revenue 2024: $339,327Expenses 2024: $141,330Net Income 2024: $197,9972024

Highlighted filing

2024

Revenue$339,327
Expenses$141,330
Net Income$197,997
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$1,911,812
Liabilities
$28,736
Net assets
$1,883,076
Revenue
$339,327
Expenses
$141,330
Net income
$197,997
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.03$1.88$0.34$0.14$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.03$1.69$0.17$0.14$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.03$1.66$0.19$0.12$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.03$1.59$0.37$0.40$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.03$1.63$0.11$0.14$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.03$1.66$0.18$0.30$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.03$1.78$0.25$0.33$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.21$1.86$0.32$0.36$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.01$1.90$0.07$0.12$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.02$1.96$0.14$0.43$0.29
2014Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.25$2.11$0.26$1.84
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.42$0.01$0.41$0.11$0.13$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.01$0.43$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.05$0.01$3.04$0.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.02$3.52$6.25
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$187,006
Mission and Program Overview

Mission

The foundation is organized and operated exclusively for charitable, educational, and scientific purposes, to the benefit, to perform functions, or to carry out the charitable purposes of the korea advanced institute of science and technology (kaist) and any other euducational institutions.

The foundation is organized and operated exclusively for charitable, educational, and scientific purposes, to the benefit, to perform functions, or to carry out the charitable purposes of the korea advanced institute of science and technology (kaist) and any other educational institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,577,000$1,526,625▼ $50,375
Cash and Non-Interest-Bearing Accounts$46,455$142,690▲ $96,235
Total Assets$1,623,455$1,686,009▲ $62,554
Other Assets Total-$16,694-
Liabilities
Mortgage Notes Payable Secured by Investment Property$17,336$17,336→ $0
Accounts Payable and Accrued Expenses$11,500$10,500▼ $1,000
Total Liabilities$28,836$27,836▼ $1,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,594,619$1,658,173▲ $63,554
Total Net Assets Fund Balance$1,594,619$1,658,173▲ $63,554
Total Liabilities and Net Assets / Fund Balance$1,623,455$1,686,009▲ $62,554

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,102,860$408,375-
Land$423,765--
Compensation and Service Providers
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Youngsuk ChiChairman
Man-sung YimPresident/secretary
Kwang Hyung LeeDirector
Terri KimDirector
Jewoo KimTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$75,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$112,006
All Other Contributions
$75,000
Change in Net Assets
$63,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,452
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$50,375-$50,375
Fees for Services Accounting-$10,500-$10,500
Insurance-$7,249-$7,249
Fees for Services Legal-$1,526-$1,526
Other Expenses-$480-$480
Total Functional Expenses$0$123,452$0$123,452
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The tax return is presented to governing body of the organization before filing for approval.”

Form 990, Part VI, Section B, Line 12C

“The organization makes its governing documents/conflict of interest policy and financial statements available upon request. The governing board requires all board members to file an annual statement of compliance with the orgaization's policies. Additionaly, the organization monitors the status of board of director members for any conflict of interest exists.”

Form 990, Part VI, Section C, Line 19

“The organization maintains board of directors meeting minutes as well the signature of all board members. The organization makes its financial statements available for public inspection upon request. The organization has a written conflict of interest policy.”

Filing and Contact Details

Filer

Filer Name
Kaist US Foundation Inc
EIN
26-0385131
Phone
2134809100
Address
CO CKP 3435 WILSHIRE BLVD 2240, LOS ANGELES, CA 90010

Signing Officer

Name
Man-sung Yim
Title
President
Phone
2134809100
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Man-sung Yim
Formed
2007
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Ckp Llp
Address
3435 WILSHIRE BL STE 2240, LOS ANGELES, CA 90010
Preparer
Kiho Choi
Phone
2134809100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The organization has a committee that oversees financial statements review. There were changes in the committee in fiscal year 2022.”

Financial Statement Notes

Schedule D, Part XIII

“Fin 48 footnote: on january 1, 2009, the foundation adopted the recognition requirements for uncertain income tax provisions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The foundation has analyzed the tax positions taken in its filings with the irs and state jurisdictions where it operates. The foundation believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the foundation's financial condition, results of operations or cash flows. Accordingly, the foundation has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2022.”

Raw XML Appendix340 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt011500
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010500
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, TO THE BENEFIT, TO PERFORM FUNCTIONS, OR TO CARRY OUT THE CHARITABLE PURPOSES OF THE KOREA ADVANCED INSTITUTE OF SCIENCE AND TECHNOLOGY (KAIST) AND ANY OTHER EDUCATIONAL INSTITUTION.
IRS990/AllOtherContributionsAmt075000
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KIHO CHOI
IRS990/BooksInCareOfDetail/PhoneNum02134809100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03435 WILSHIRE BLVD STE 2240
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd090010
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt046455
IRS990/CashNonInterestBearingGrp/EOYAmt0142690
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt075000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0123452
IRS990/CYOtherRevenueAmt0112006
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt063554
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0123452
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0187006
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt050375
IRS990/DepreciationDepletionGrp/TotalAmt050375
IRS990/Desc0THE FOUNDATION DONATED TO KAIST DEVELOPMENT FOUNDATION FOR THE PURPOSE OF KAIST CENTER FOR CONTEMPLATIVE SCIENCE. NO DONATE WAS MADE IN 2022.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt010500
IRS990/FeesForServicesAccountingGrp/TotalAmt010500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01526
IRS990/FeesForServicesLegalGrp/TotalAmt01526
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0MAN-SUNG YIM
IRS990/Form990PartVIISectionAGrp/PersonNm1JEWOO KIM
IRS990/Form990PartVIISectionAGrp/PersonNm2YOUNGSUK CHI
IRS990/Form990PartVIISectionAGrp/PersonNm3KWANG HYUNG LEE
IRS990/Form990PartVIISectionAGrp/PersonNm4TERRI KIM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0187006
IRS990/GrossRentsGrp/RealAmt0112006
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt07249
IRS990/InsuranceGrp/TotalAmt07249
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0408375
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01577000
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01526625
IRS990/LandBldgEquipCostOrOtherBssAmt01935000
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE FOUNDATION IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES, TO THE BENEFIT, TO PERFORM FUNCTIONS, OR TO CARRY OUT THE CHARITABLE PURPOSES OF THE KOREA ADVANCED INSTITUTE OF SCIENCE AND TECHNOLOGY (KAIST) AND ANY OTHER EUDUCATIONAL INSTITUTIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt017336
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt017336
IRS990/NetAssetsOrFundBalancesBOYAmt01594619
IRS990/NetAssetsOrFundBalancesEOYAmt01658173
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0112006
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0112006
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01594619
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01658173
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt016694
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSES AND TAXES
IRS990/OtherExpensesGrp/Desc1FACILITY MANAGEMENT SER
IRS990/OtherExpensesGrp/Desc2BANK CHARGE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt032307
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt121015
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2480
IRS990/OtherExpensesGrp/TotalAmt032307
IRS990/OtherExpensesGrp/TotalAmt121015
IRS990/OtherExpensesGrp/TotalAmt2480
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MAN-SUNG YIM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION DONATES TO KAIST DEVELOPMENT FOUNDATION FOR THE PURPOSE OF CHI, YOUNGSUK CAMBODIAN VOLUNTEERS PROGRAM SPONSORSHIP. NO DONATE WAS MADE IN 2022.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE FOUNDATION DONATEDS TO KAIST DEVELOPMENT FOUNDATION FOR THE PURPOSE OF KAIST, KEIO, TSINGHUA (KKT) WORKSHOP. NO DONATION WAS MADE IN 2022.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0260000
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0260000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0143689
IRS990/PYOtherRevenueAmt0108744
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-34945
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0403689
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0368744
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt063554
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0112006
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt075000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0260000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0130950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0253030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0724480
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0105576
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt052008
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01140
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0379474
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.78430
IRS990ScheduleA/PublicSupportTotal170Amt0724480
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0260000
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0130950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0253030
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 FOOTNOTE: ON JANUARY 1, 2009, THE FOUNDATION ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX PROVISIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE IRS AND STATE JURISDICTIONS WHERE IT OPERATES. THE FOUNDATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE FOUNDATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE FOUNDATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS PRESENTED TO GOVERNING BODY OF THE ORGANIZATION BEFORE FILING FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS/CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. THE GOVERNING BOARD REQUIRES ALL BOARD MEMBERS TO FILE AN ANNUAL STATEMENT OF COMPLIANCE WITH THE ORGAIZATION'S POLICIES. ADDITIONALY, THE ORGANIZATION MONITORS THE STATUS OF BOARD OF DIRECTOR MEMBERS FOR ANY CONFLICT OF INTEREST EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAINTAINS BOARD OF DIRECTORS MEETING MINUTES AS WELL THE SIGNATURE OF ALL BOARD MEMBERS. THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES FINANCIAL STATEMENTS REVIEW. THERE WERE CHANGES IN THE COMMITTEE IN FISCAL YEAR 2022.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/Filer/USAddress/AddressLine1Txt0CO CKP 3435 WILSHIRE BLVD 2240
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CKP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03435 WILSHIRE BL STE 2240
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOS ANGELES
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ReturnHeader/PreparerPersonGrp/PhoneNum02134809100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIHO CHOI
ReturnHeader/ReturnTs02023-11-15T00:02:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MAN-SUNG
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0YIM
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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