Civic Intelligence

Kpca North Western Presbyterian Theological Seminary

EIN 26-1381951 • 501(c)3 • Federal Way, WA

Profile

Religious Education (Theological Seminary)

29424 Military Rd SFederal Way, WA 98003

www.nwjangsin.org

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

1.1%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets9th percentile

Assets

Up

$1,824,147

Up $1,784,836 (+4540%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$1,824,147

Up $1,784,836 (+4540%) from 2023

Operations
Liabilities / Revenue10th percentileNet Margin49th percentile

Revenue

Up

$5,505,575

Up $5,368,509 (+3917%) from 2023

Expenses

Up

$3,723,412

Up $3,604,153 (+3022%) from 2023

Net Income

Up

$1,782,163

Up $1,764,356 (+9908%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $84,282Liabilities 2010: $0Net Assets 2010: $84,2822010Assets 2011: $87,131Liabilities 2011: $0Net Assets 2011: $87,1312011Assets 2012: $89,921Liabilities 2012: $0Net Assets 2012: $89,9212012Assets 2013: $89,008Liabilities 2013: $0Net Assets 2013: $89,0082013Assets 2014: $77,471Liabilities 2014: $0Net Assets 2014: $77,4712014Assets 2015: $59,986Liabilities 2015: $0Net Assets 2015: $59,9862015Assets 2016: $21,824Net Assets 2016: $21,8242016Assets 2017: $37,167Liabilities 2017: $126Net Assets 2017: $37,0412017Assets 2018: $50,305Net Assets 2018: $50,3052018Assets 2019: $49,402Liabilities 2019: $0Net Assets 2019: $49,4022019Assets 2020: $46,770Liabilities 2020: $0Net Assets 2020: $46,7702020Assets 2021: $49,588Liabilities 2021: $0Net Assets 2021: $49,5882021Assets 2022: $21,504Liabilities 2022: $0Net Assets 2022: $21,5042022Assets 2023: $39,311Net Assets 2023: $39,3112023Assets 2024: $1,824,147Liabilities 2024: $0Net Assets 2024: $1,824,1472024

Highlighted filing

2024

Assets$1,824,147
Liabilities$0
Net Assets$1,824,147
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $145,235Expenses 2010: $69,055Net Income 2010: $76,1802010Revenue 2011: $36,960Expenses 2011: $34,111Net Income 2011: $2,8492011Revenue 2012: $36,790Expenses 2012: $34,000Net Income 2012: $2,7902012Revenue 2013: $46,021Expenses 2013: $46,934Net Income 2013: -$9132013Revenue 2014: $56,822Expenses 2014: $68,359Net Income 2014: -$11,5372014Revenue 2015: $48,115Expenses 2015: $65,600Net Income 2015: -$17,4852015Revenue 2016: $95,501Expenses 2016: $76,909Net Income 2016: $18,5922016Revenue 2017: $113,541Expenses 2017: $98,324Net Income 2017: $15,2172017Revenue 2018: $124,884Expenses 2018: $108,457Net Income 2018: $16,4272018Revenue 2019: $141,960Expenses 2019: $142,863Net Income 2019: -$9032019Revenue 2020: $196,060Expenses 2020: $198,692Net Income 2020: -$2,6322020Revenue 2021: $144,036Expenses 2021: $141,218Net Income 2021: $2,8182021Revenue 2022: $115,925Expenses 2022: $135,307Net Income 2022: -$19,3822022Revenue 2023: $137,066Expenses 2023: $119,259Net Income 2023: $17,8072023Revenue 2024: $5,505,575Expenses 2024: $3,723,412Net Income 2024: $1,782,1632024

Highlighted filing

2024

Revenue$5,505,575
Expenses$3,723,412
Net Income$1,782,163
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,824,147
Liabilities
$0
Net assets
$1,824,147
Revenue
$5,505,575
Expenses
$3,723,412
Net income
$1,782,163
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$5.51$3.72$1.78
2023Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.14$0.12$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.12$0.14$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.14$0.14$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.20$0.20$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.14$0.14$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.12$0.11$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.11$0.10$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.10$0.08$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.05$0.07$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.00$0.08$0.06$0.07$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.05$0.05$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.04$0.03$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.09$0.04$0.03$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.15$0.07$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$5,505,575
Mission and Program Overview

Mission

The mission of the seminary is to provide higher education in th Bible, the gospel, and doctrines and constitution of the Presbyterian Church to train church leaders and ministry professionals for the expansion of the and the Kingdom of God under the direct oversight of the Oversees Korean CHurch (KPCA) General Assembly

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$1,824,147-
Pd in Cap Srpls Land Bldg Eqp Fund-$1,824,147-
Total Assets$0$1,824,147▲ $1,824,147
Liabilities
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$1,824,147▲ $1,824,147
Total Liabilities and Net Assets / Fund Balance$0$1,824,147▲ $1,824,147
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Yohan KangDirectorFT$14,500$14,500
Jong Tak ChungAdministratorFT$11,600$11,600

Board Members and Trustees

NameTitle
Ilkyu ParkChair of Director
Donha LeeVice Chair of Director
Sunhee ParkTreasury Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,505,575
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,782,163
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,675,939
Salaries, Compensation, and Employee Benefits$42,696
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$191,138$0$0$191,138
Current Officers, Directors, Trustees, and Key Employees$37,740$0$0$37,740
All Other Expenses$21,725$0$0$21,725
Conferences and Meetings$6,411$0$0$6,411
Information Technology$5,924$0$0$5,924
Occupancy$5,850$0$0$5,850
Office Expenses$5,704$0$0$5,704
Payroll Taxes$4,956$0$0$4,956
Benefits to Members$4,777--$4,777
Travel$3,104$0$0$3,104
Other Expenses$2,239$0$0$2,239
Insurance$722$0$0$722
Total Functional Expenses$3,723,412$0$0$3,723,412
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
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Kpca North Western Presbyterian Theological Seminary
EIN
26-1381951
Phone
2068197734
Address
29424 MILITARY RD S, FEDERAL WAY, WA 98003

Signing Officer

Name
Jong Taek Chung
Title
Administator
Phone
2068197734
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jong Taek Chung
Formed
2007
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
5

Preparer

Firm
Min Soo Tax & Accounting
Address
33130 PACIFIC HWY S STE 1, FEDEDRAL WAY, WA 98003
Preparer
Min Soo Chun
Phone
2533359686
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“None”

Raw XML Appendix329 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.

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IRS990/TotalAssetsGrp/EOYAmt01824147
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03723412
IRS990/TotalFunctionalExpensesGrp/TotalAmt03723412
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01824147
IRS990/TotalProgramServiceExpensesAmt03723412
IRS990/TotalProgramServiceRevenueAmt05505575
IRS990/TotalReportableCompFromOrgAmt026100
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05505575
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05505575
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01824147
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt03104
IRS990/TravelGrp/TotalAmt03104
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt029424 Military Rd S
IRS990/USAddress/CityNm0Federal Way
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098003
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0The entity has been huge increase of its revenues from $100,000 to almost $5,8 milions due to the agency contract for the domestic and international students who want to study in seminary online classess and person to person training. The entity has focused on the agency contract, ,recruiting, finding classess and professors, receiving and sending moneies, and solving legal issues related to the contract The entity didnt have enough staffs to support the administration parts which collect all documents and receipts. Also, the form that the agency filed has been changed from form 990-EZ to form 990. The agency staffs didnt know what to do for it becasue they have been very busy to the agency contract work.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JONG TAEK CHUNG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02068197734
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KPCA NORTH WESTERN PRESBYTERIAN THEOLOGICAL SEMINARY
ReturnHeader/Filer/BusinessNameControlTxt0KPCA
ReturnHeader/Filer/EIN0261381951
ReturnHeader/Filer/PhoneNum02068197734
ReturnHeader/Filer/USAddress/AddressLine1Txt029424 MILITARY RD S
ReturnHeader/Filer/USAddress/CityNm0FEDERAL WAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098003
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475444024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MIN SOO TAX & ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt033130 PACIFIC HWY S STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FEDEDRAL WAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098003
ReturnHeader/PreparerPersonGrp/PhoneNum02533359686
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Min Soo Chun
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-04T19:53:16-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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