Asia Pacific Educational Foundation

990 • Fiscal year 2014 • EIN 26-3940271

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 24, 2015

Organization Profile N/A

54-230 Kamehameha HwyHauula, HI 96717

(714) 686-4942

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

0.99x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

13.01x

Higher debt load relative to revenue than 98% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

-11%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

$120,000

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 46.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

4973%

Faster asset growth than 100% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

78%

Faster revenue growth than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet

Liabilities / Assets91st percentile

Assets

$3,400,466

Up $3,333,440 (+4973%) from 2013

Net Assets

Down

$37,722

Down $27,426 (-42%) from 2013

Liabilities

$3,362,744

Up $3,360,866 (+178960%) from 2013

Revenue And Expenses

Liabilities / Revenue98th percentile Net Margin20th percentile

Revenue

$258,447

Up $113,289 (+78%) from 2013

Expenses

$285,873

Up $165,665 (+138%) from 2013

Net Income

Down

-$27,426

Down $52,376 (-210%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth100th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

Highlighted filing

2014

Assets$3,400,466

Liabilities$3,362,744

Net Assets$37,722

Open 2014 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

Highlighted filing

2014

Revenue$258,447

Expenses$285,873

Net Income-$27,426

Open 2014 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2014 to Dec 31, 2014
Signed: Mar 24, 2015
Return Version: 2014v5.0
Gross Receipts: $258,447

Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	-	$3,324,585	-
Cash and Non-Interest-Bearing Accounts	$54,902	$64,655	▲ $9,753
Intangible Assets	$12,124	$11,226	▼ $898
Total Assets	$67,026	$3,400,466	▲ $3,333,440
Liabilities
Other Liabilities	$1,878	$3,362,744	▲ $3,360,866
Total Liabilities	$1,878	$3,362,744	▲ $3,360,866
Net Assets / Fund Balance
Unrestricted Net Assets	$65,148	$37,722	▼ $27,426
Total Net Assets Fund Balance	$65,148	$37,722	▼ $27,426
Total Liabilities and Net Assets / Fund Balance	$67,026	$3,400,466	▲ $3,333,440

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$1,996,801	$2,136	$1,998,937
Land	$1,327,784	-	$1,327,784

Compensation and Service Providers

Top Officer Pay77th percentile

Employees

Name	Title	Full / Part Time	Base	Total
Euysung Kim	C.e.o	FT	$120,000	$120,000

Board Members and Trustees

Name	Title
Peter Hong	C.f.o.
Haeeun Helen Kim	Secretary

Revenue and Support

Revenue Composition

Contributions and Grants: $258,447
Program Service Revenue: $0
Investment Income: $0
Other Revenue: $0
All Other Contributions: $258,447
Change in Net Assets: $-27,426

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$156,557
Salaries, Compensation, and Employee Benefits	$129,316
Grants and Similar Amounts Paid	$0
Professional Fundraising Fees	$0
Total Fundraising Expense	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Current Officers, Directors, Trustees, and Key Employees	$120,000	-	-	$120,000
All Other Expenses	$32,482	-	-	$32,482
Other Expenses	$15,498	-	-	$15,498
Payroll Taxes	$9,316	-	-	$9,316
Fees for Services Accounting	-	$3,550	-	$3,550
Depreciation Depletion	$3,034	-	-	$3,034
Total Functional Expenses	$282,323	$3,550	$0	$285,873

Fundraising, Events, and Gaming

Fundraising activities: No
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Professional Fundraising Fees	$0

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Debt and Bond Financing

Other Reported Liabilities

Liability	Amount
Loan Payable	$3,360,000
Payroll Taxes Payable	$2,744

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Annual disclosure for covered persons: No
Backup withholding compliance: 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: Yes
Other officer compensation reviewed: Yes
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, Page 6, Part VI, Line 11B

“The form 990 is sent to the board of directors at least one week prior to the board meeting for their review. It is then formally presented and discussed prior to board approval.”

Form 990, Page 6, Part VI, Line 15A

“Compensation is evaluated by using the annual salary survey generated by the center for non-profits. The officer wages are reviewed annually by the board of directors”

Form 990, Page 6, Part VI, Line 15B

“Compensation is evaluated by using the annual salary survey generated by the center for non-profits. The officer wages are reviewed annually by the board of directors”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name: Asia Pacific Educational Foundation
EIN: 26-3940271
Phone: 7146864942
Address: 54-230 KAMEHAMEHA HWY, HAUULA, HI 96717

Signing Officer

Name: Euysung Kim
Title: C.e.o.
Phone: 7146864942
Signed: 2015-03-24
Discuss with paid preparer: Yes

Organization Details

Voting Board Members: 2
Independent Board Members: 0
Employees: 1

Preparer

Firm: David Y Han CPA & Co Ac
Address: 20 CORPORATE PARK STE 120, IRVINE, CA 92606-3109
Preparer: David Y Han
Phone: 9497775577

Supplemental Narrative

Additional Explanations

Form 990

“< primary exempt purpose> 1. Establish and/or administer k-12 college preparatory schools in asia pacific region that offer an american/international curriculum to meet the educational and developmental needs of u.s. And expatriate students living abroad in asia pacific region. 2. Offer educational programs including special services and esl programs to enable host country nationals and students with limited english language abilities. 3. Provide purchasing support to access educational material and equipment. 4. Provides teacher and administrator resources. 5. Serve as an informational clearinghouse by providing with 1st publications, seminars, workshops, conferences and other forums.”

Form 990, Part III

“<part iii> 1. Establish and/or administer k-12 college preparatory schools in asia pacifica region that offer an american/international curriculum to meet the educational and developmental needs of u.s. And expatriate students living abroad in asia pacific region. 2. Offer educational programs including special services and esl programs to enable host country nationals and students with limited english language abilities. 3. Provide purchasing support to access educational material and equipment. 4. Provides teacher and administrator resources. 5. Serve as an informational clearnighouse by providing with 1st publications, seminars, workshops, conferences and other forums.”

Form 990, Part IX, Line 24E

“Recruitment 13,620 0 0 disposal service 4,077 0 0 travel expense 3,854 0 0 insurance 3,559 0 0 rent 2,370 0 0 postage 1,703 0 0 utilities 727 0 0 telephone 697 0 0 bank charges 686 0 0 credit card charges 560 0 0 office 559 0 0 licenses & taxes 70 0 0”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	< PRIMARY EXEMPT PURPOSE> 1. ESTABLISH AND/OR ADMINISTER K-12 COLLEGE PREPARATORY SCHOOLS IN ASIA PACIFIC REGION THAT OFFER AN AMERICAN/INTERNATIONAL CURRICULUM TO MEET THE EDUCATIONAL AND DEVELOPMENTAL NEEDS OF U.S. AND EXPATRIATE STUDENTS LIVING ABROAD IN ASIA PACIFIC REGION. 2. OFFER EDUCATIONAL PROGRAMS INCLUDING SPECIAL SERVICES AND ESL PROGRAMS TO ENABLE HOST COUNTRY NATIONALS AND STUDENTS WITH LIMITED ENGLISH LANGUAGE ABILITIES. 3. PROVIDE PURCHASING SUPPORT TO ACCESS EDUCATIONAL MATERIAL AND EQUIPMENT. 4. PROVIDES TEACHER AND ADMINISTRATOR RESOURCES. 5. SERVE AS AN INFORMATIONAL CLEARINGHOUSE BY PROVIDING WITH 1ST PUBLICATIONS, SEMINARS, WORKSHOPS, CONFERENCES AND OTHER FORUMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	<PART III> 1. ESTABLISH AND/OR ADMINISTER K-12 COLLEGE PREPARATORY SCHOOLS IN ASIA PACIFICA REGION THAT OFFER AN AMERICAN/INTERNATIONAL CURRICULUM TO MEET THE EDUCATIONAL AND DEVELOPMENTAL NEEDS OF U.S. AND EXPATRIATE STUDENTS LIVING ABROAD IN ASIA PACIFIC REGION. 2. OFFER EDUCATIONAL PROGRAMS INCLUDING SPECIAL SERVICES AND ESL PROGRAMS TO ENABLE HOST COUNTRY NATIONALS AND STUDENTS WITH LIMITED ENGLISH LANGUAGE ABILITIES. 3. PROVIDE PURCHASING SUPPORT TO ACCESS EDUCATIONAL MATERIAL AND EQUIPMENT. 4. PROVIDES TEACHER AND ADMINISTRATOR RESOURCES. 5. SERVE AS AN INFORMATIONAL CLEARNIGHOUSE BY PROVIDING WITH 1ST PUBLICATIONS, SEMINARS, WORKSHOPS, CONFERENCES AND OTHER FORUMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	THE FORM 990 IS SENT TO THE BOARD OF DIRECTORS AT LEAST ONE WEEK PRIOR TO THE BOARD MEETING FOR THEIR REVIEW. IT IS THEN FORMALLY PRESENTED AND DISCUSSED PRIOR TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	COMPENSATION IS EVALUATED BY USING THE ANNUAL SALARY SURVEY GENERATED BY THE CENTER FOR NON-PROFITS. THE OFFICER WAGES ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	COMPENSATION IS EVALUATED BY USING THE ANNUAL SALARY SURVEY GENERATED BY THE CENTER FOR NON-PROFITS. THE OFFICER WAGES ARE REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	RECRUITMENT 13,620 0 0 DISPOSAL SERVICE 4,077 0 0 TRAVEL EXPENSE 3,854 0 0 INSURANCE 3,559 0 0 RENT 2,370 0 0 POSTAGE 1,703 0 0 UTILITIES 727 0 0 TELEPHONE 697 0 0 BANK CHARGES 686 0 0 CREDIT CARD CHARGES 560 0 0 OFFICE 559 0 0 LICENSES & TAXES 70 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	FORM 990, PART IX, LINE 24E
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IRS990/UponRequestInd	0	X
IRS990/VotingMembersGoverningBodyCnt	0	2
IRS990/VotingMembersIndependentCnt	0	0
IRS990/WebsiteAddressTxt	0	N/A
IRS990/WhistleblowerPolicyInd	0	false
ReturnHeader/BuildTS	0	2016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	EUYSUNG KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	C.E.O.
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	7146864942
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2015-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	ASIA PACIFIC EDUCATIONAL FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt	0	ASIA
ReturnHeader/Filer/EIN	0	263940271
ReturnHeader/Filer/PhoneNum	0	7146864942
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	54-230 KAMEHAMEHA HWY
ReturnHeader/Filer/USAddress/CityNm	0	HAUULA
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	HI
ReturnHeader/Filer/USAddress/ZIPCd	0	96717
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	464722905
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	DAVID Y HAN CPA & CO AC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	20 CORPORATE PARK STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	926063109
ReturnHeader/PreparerPersonGrp/PhoneNum	0	9497775577
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2015-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	DAVID Y HAN
ReturnHeader/ReturnTs	0	2015-08-25T14:56:49-05:00
ReturnHeader/ReturnTypeCd	0	990
ReturnHeader/TaxPeriodBeginDt	0	2014-01-01
ReturnHeader/TaxPeriodEndDt	0	2014-12-31
ReturnHeader/TaxYr	0	2014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $3,400,466
Liabilities: $3,362,744
Net assets: $37,722
Revenue: $258,447
Expenses: $285,873
Net income: -$27,426

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$6.08	$8.82	$2.74	$3.86	$4.00	$0.13
2023Detailed filing. Detailed filing data is available for this year.	$6.57	$9.18	$2.61	$3.06	$3.37	$0.31
2022Detailed filing. Detailed filing data is available for this year.	$6.29	$8.58	$2.29	$3.05	$3.55	$0.51
2021Detailed filing. Detailed filing data is available for this year.	$5.91	$7.70	$1.79	$3.18	$2.98	$0.20
2020Detailed filing. Detailed filing data is available for this year.	$5.38	$7.37	$1.99	$3.63	$2.73	$0.90
2019Detailed filing. Detailed filing data is available for this year.	$5.00	$7.89	$2.89	$2.78	$2.92	$0.15
2018Detailed filing. Detailed filing data is available for this year.	$4.88	$7.61	$2.74	$1.63	$3.00	$1.37
2017Detailed filing. Detailed filing data is available for this year.	$4.44	$5.81	$1.37	$0.80	$1.51	$0.71
2016Detailed filing. Detailed filing data is available for this year.	$4.04	$4.70	$0.65	$1.03	$1.30	$0.27
2015Detailed filing. Detailed filing data is available for this year.	$3.78	$4.16	$0.38	$0.21	$0.62	$0.42
2014Detailed filing. Detailed filing data is available for this year.	$3.40	$3.36	$0.04	$0.26	$0.29	$0.03
2013Detailed filing. Detailed filing data is available for this year.	$0.07	$0.00	$0.07	$0.15	$0.12	$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.04	$0.00	$0.04	$0.13	$0.16	$0.04