Civic Intelligence

318 Partners Mission Foundation

EIN 26-4084520 • 501(c)3 • Bayside, NY

Profile

. Supporting rescue of north korean(nk) refugees in china . Supporting n. Korean orphans along the border of north korea and china . Missionary activities for north koreans under the name of jusus

221-46 59th AveBayside, NY 11364-1930

www.318partnersofnk.org

Siviq Scores

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

Liabilities / Assets

99th percentile

49.54x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.29x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-3.5%

Higher net margin than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

19th percentile

-43%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$286

Down $37 (-11%) from 2023

Liabilities

Up

$14,168

Up $1,638 (+13%) from 2023

Net Assets

Down

-$13,882

Down $1,675 (-14%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin38th percentile

Revenue

Up

$48,279

Up $17,478 (+57%) from 2023

Expenses

Up

$49,954

Up $25,334 (+103%) from 2023

Net Income

Down

-$1,675

Down $7,856 (-127%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$20K$10K$0-$10K-$20KAssets 2010: $8,844Liabilities 2010: $548Net Assets 2010: $8,2962010Assets 2011: $5,473Liabilities 2011: $827Net Assets 2011: $4,6462011Assets 2012: $9,385Liabilities 2012: $584Net Assets 2012: $8,8012012Assets 2013: $10,519Liabilities 2013: $679Net Assets 2013: $9,8402013Assets 2014: $13,148Liabilities 2014: $582Net Assets 2014: $12,5662014Assets 2015: $8,136Liabilities 2015: $540Net Assets 2015: $7,5962015Assets 2016: $9,529Net Assets 2016: $9,5292016Assets 2017: $18,966Net Assets 2017: $18,9662017Assets 2018: $11,718Net Assets 2018: $11,7182018Assets 2019: $1,532Net Assets 2019: $1,5322019Assets 2020: $2,320Liabilities 2020: $11,525Net Assets 2020: -$9,2052020Assets 2021: $0Liabilities 2021: $10,596Net Assets 2021: -$10,5962021Assets 2022: $891Liabilities 2022: $19,279Net Assets 2022: -$18,3882022Assets 2023: $323Liabilities 2023: $12,530Net Assets 2023: -$12,2072023Assets 2024: $286Liabilities 2024: $14,168Net Assets 2024: -$13,8822024

Highlighted filing

2024

Assets$286
Liabilities$14,168
Net Assets-$13,882
Open 2024 Filing

Operations Trend

Revenue Growth83rd percentile

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

$150K$100K$50K$0-$50KRevenue 2010: $64,482Expenses 2010: $61,505Net Income 2010: $2,9772010Revenue 2011: $70,028Expenses 2011: $73,678Net Income 2011: -$3,6502011Revenue 2012: $86,935Expenses 2012: $82,781Net Income 2012: $4,1542012Revenue 2013: $118,638Expenses 2013: $117,597Net Income 2013: $1,0412013Revenue 2014: $148,431Expenses 2014: $145,708Net Income 2014: $2,7232014Revenue 2015: $106,679Expenses 2015: $111,649Net Income 2015: -$4,9702015Revenue 2016: $72,703Expenses 2016: $70,770Net Income 2016: $1,9332016Revenue 2017: $70,915Expenses 2017: $61,478Net Income 2017: $9,4372017Revenue 2018: $42,670Expenses 2018: $49,918Net Income 2018: -$7,2482018Revenue 2019: $36,739Expenses 2019: $46,925Net Income 2019: -$10,1862019Revenue 2020: $25,757Expenses 2020: $36,494Net Income 2020: -$10,7372020Revenue 2021: $18,816Expenses 2021: $20,207Net Income 2021: -$1,3912021Revenue 2022: $23,703Expenses 2022: $31,495Net Income 2022: -$7,7922022Revenue 2023: $30,801Expenses 2023: $24,620Net Income 2023: $6,1812023Revenue 2024: $48,279Expenses 2024: $49,954Net Income 2024: -$1,6752024

Highlighted filing

2024

Revenue$48,279
Expenses$49,954
Net Income-$1,675
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$286
Liabilities
$14,168
Net assets
-$13,882
Revenue
$48,279
Expenses
$49,954
Net income
-$1,675
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.14$0.14$0.48$0.50$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.13$0.12$0.31$0.25$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.01$0.19$0.18$0.24$0.31$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.11$0.11$0.19$0.20$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.12$0.09$0.26$0.36$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.37$0.47$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.43$0.50$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.71$0.61$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.10$0.73$0.71$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.08$1.07$1.12$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.13$1.48$1.46$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$1.19$1.18$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.09$0.87$0.83$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.01$0.05$0.70$0.74$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$0.64$0.62$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$48,279
Mission and Program Overview

Mission

. Supporting rescue of north korean(nk) refugees in china . Supporting n. Korean orphans along the border of north korea and china . Missionary activities for north koreans under the name of jusus

Program Services

DescriptionGrantsExpenses
. SUPPORTING RESCUE OF NORTH KOREAN(NK) REFUGEES IN CHINA. . SUPPORTING N. KOREAN ORPHANS ALONG THE BORDER OF NORTH KOREA AND CHINA. . MISSIONARY ACTIVITIES FOR NORTH KOREANS UNDER THE NAME OF JUSUS . EDUCATE NORTH KOREANS IN CHINA REGARDING 'DEMOCRACY'-$47,086
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEVEN KIMPresident &PT$0--
M S KIMSecretaryPT$0--
KANG B PARKTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
318 Partners Mission Foundation
EIN
26-4084520
Phone
6316242416
Address
221-46 59TH AVE, BAYSIDE, NY 11364-1930

Signing Officer

Name
Steven Kim
Title
President & Founder
Phone
6316242416
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Kb Park CPA LLC
Address
705 GRAND AVE STE 201, RIDGEFIELD, NJ 07657-1521
Preparer
Kb Park
Phone
2013139034
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bank service fee 328 telephone 3,289 office expense 2,654 auto, toll & parking 657 meals 1,923 auto insurance 4,068 mission support 16,563 mission trip 14,719 total 44,201”

Form 990-ez, Part II, Line 24

“700 700 less accumulated depreciation 700 700 total 0 0”

Form 990-ez, Part II, Line 26

“Personal loan 12,530 14,168”

Form 990-ez, Part III

“. Supporting rescue of north korean(nk) refugees in china . Supporting n. Korean orphans along the border of north korea and china . Missionary activities for north koreans under the name of jusus”

Form 990-ez, Part III, Line 28

“. Supporting rescue of north korean(nk) refugees in china. . Supporting n. Korean orphans along the border of north korea and china. . Missionary activities for north koreans under the name of jusus . Educate north koreans in china regarding 'democracy'”

Raw XML Appendix139 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0STEVEN KIM
IRS990EZ/BooksInCareOfDetail/PhoneNum06316242416
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0221-46 59TH AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BAYSIDE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd011364
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0323
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0286
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt048279
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1675
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0323
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0286
IRS990EZ/GrossReceiptsAmt048279
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-12207
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-13882
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-12207
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-13882
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEVEN KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1M S KIM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KANG B PARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT &
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt044201
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0. SUPPORTING RESCUE OF NORTH KOREAN(NK) REFUGEES IN CHINA . SUPPORTING N. KOREAN ORPHANS ALONG THE BORDER OF NORTH KOREA AND CHINA . MISSIONARY ACTIVITIES FOR NORTH KOREANS UNDER THE NAME OF JUSUS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0. SUPPORTING RESCUE OF NORTH KOREAN(NK) REFUGEES IN CHINA. . SUPPORTING N. KOREAN ORPHANS ALONG THE BORDER OF NORTH KOREA AND CHINA. . MISSIONARY ACTIVITIES FOR NORTH KOREANS UNDER THE NAME OF JUSUS . EDUCATE NORTH KOREANS IN CHINA REGARDING 'DEMOCRACY'
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt047086
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt05753
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt012530
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt014168
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt049954
IRS990EZ/TotalProgramServiceExpensesAmt047086
IRS990EZ/TotalRevenueAmt048279
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.318PARTNERSOFNK.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt048279
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt020801
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt019537
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt018816
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025757
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0133190
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014166
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0147356
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt048279
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt030801
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt023703
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt018816
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt025757
IRS990ScheduleA/Total509Grp/TotalAmt0147356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt048279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt030801
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt023703
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt018816
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt025757
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0147356
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BANK SERVICE FEE 328 TELEPHONE 3,289 OFFICE EXPENSE 2,654 AUTO, TOLL & PARKING 657 MEALS 1,923 AUTO INSURANCE 4,068 MISSION SUPPORT 16,563 MISSION TRIP 14,719 TOTAL 44,201
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1700 700 LESS ACCUMULATED DEPRECIATION 700 700 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERSONAL LOAN 12,530 14,168
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3. SUPPORTING RESCUE OF NORTH KOREAN(NK) REFUGEES IN CHINA . SUPPORTING N. KOREAN ORPHANS ALONG THE BORDER OF NORTH KOREA AND CHINA . MISSIONARY ACTIVITIES FOR NORTH KOREANS UNDER THE NAME OF JUSUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4. SUPPORTING RESCUE OF NORTH KOREAN(NK) REFUGEES IN CHINA. . SUPPORTING N. KOREAN ORPHANS ALONG THE BORDER OF NORTH KOREA AND CHINA. . MISSIONARY ACTIVITIES FOR NORTH KOREANS UNDER THE NAME OF JUSUS . EDUCATE NORTH KOREANS IN CHINA REGARDING 'DEMOCRACY'
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0STEVEN KIM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & FOUNDER
ReturnHeader/BusinessOfficerGrp/PhoneNum06316242416
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0318 PARTNERS MISSION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0318P
ReturnHeader/Filer/EIN0264084520
ReturnHeader/Filer/PhoneNum06316242416
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ReturnHeader/Filer/USAddress/CityNm0BAYSIDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd0113641930
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203188421
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KB PARK CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0705 GRAND AVE STE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RIDGEFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0076571521
ReturnHeader/PreparerPersonGrp/PhoneNum02013139034
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KB PARK
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-05T13:58:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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