Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
EIN 27-2413495 • 501(c)3 • Fullerton, CA
Profile
Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$274,116
Up $86,298 (+46%) from 2023
Liabilities
Up$115,876
Up $14,625 (+14%) from 2023
Net Assets
Up$158,240
Up $71,673 (+83%) from 2023
Revenue
Up$341,988
Up $4,247 (+1.3%) from 2023
Expenses
Down$270,315
Down $50,251 (-16%) from 2023
Net Income
Up$71,673
Up $54,498 (+317%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
A nonprofit public Benefit Corporation and is not organized for the private gain of any reason.The specific purpose of this corporation is to operate an Arts University.
Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $50,042 | $105,342 | ▲ $55,300 |
| Land, Buildings, and Equipment, Net | $72,489 | $84,037 | ▲ $11,548 |
| Accounts Receivable | $33,630 | $43,076 | ▲ $9,446 |
| Savings and Temporary Cash Investments | $28,657 | $38,661 | ▲ $10,004 |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $187,818 | $274,116 | ▲ $86,298 |
| Other Assets Total | $3,000 | $3,000 | → $0 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | - | $88,700 | - |
| Other Liabilities | $97,620 | $13,886 | ▼ $83,734 |
| Accounts Payable and Accrued Expenses | $3,631 | $13,290 | ▲ $9,659 |
| Total Liabilities | $101,251 | $115,876 | ▲ $14,625 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $86,567 | $158,240 | ▲ $71,673 |
| Total Net Assets Fund Balance | $86,567 | $158,240 | ▲ $71,673 |
| Total Liabilities and Net Assets / Fund Balance | $187,818 | $274,116 | ▲ $86,298 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $38,522 | $218,597 | $257,119 |
| Other Land Buildings | $44,265 | $50,506 | $94,771 |
| Leasehold Improvements | $1,250 | $23,750 | $25,000 |
| Name | Title |
|---|---|
| Sae Kwang Chung | President |
| Contribution Type | Reported Amount |
|---|---|
| Other Non Cash Contri Table | $40,000 |
| Total Noncash Contributions | $40,000 |
| Line Item | Amount |
|---|---|
| Other Expenses | $142,641 |
| Salaries, Compensation, and Employee Benefits | $127,674 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $105,700 | $12,900 | - | $118,600 |
| Occupancy | $52,674 | - | - | $52,674 |
| Depreciation Depletion | - | $35,345 | - | $35,345 |
| All Other Expenses | $3,756 | $9,474 | - | $13,230 |
| Payroll Taxes | $8,087 | $987 | - | $9,074 |
| Office Expenses | - | $4,643 | - | $4,643 |
| Interest | - | $4,548 | - | $4,548 |
| Other Expenses | - | $3,802 | - | $3,802 |
| Insurance | - | $3,155 | - | $3,155 |
| Travel | - | $1,120 | - | $1,120 |
| Fees for Services Accounting | - | $410 | - | $410 |
| Advertising | - | $377 | - | $377 |
| Total Functional Expenses | $170,217 | $100,098 | $0 | $270,315 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Payroll Taxes Payable | $7,483 |
| Credit Card Payable | $3,648 |
| Wages Payable | $2,754 |
| Rounding | $1 |
“No review was or will be conducted.”
“No documents available to the public.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3631 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 13290 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 33630 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 43076 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 377 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 377 |
| IRS990/AllOtherContributionsAmt | 0 | 175384 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 9474 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3756 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13230 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | California Arts University |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2137007575 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4100 W Commonwealth Ave Ste 101 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Fullerton |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92833 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 50042 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 105342 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 175384 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4 |
| IRS990/CYOtherExpensesAmt | 0 | 142641 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 166600 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 71673 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 127674 |
| IRS990/CYTotalExpensesAmt | 0 | 270315 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 341988 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 35345 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35345 |
| IRS990/Desc | 0 | Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 170217 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 410 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 410 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Sae Kwang Chung |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 341988 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3155 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3155 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 4548 |
| IRS990/InterestGrp/TotalAmt | 0 | 4548 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 292853 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 72489 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 84037 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 376890 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | false |
| IRS990/MissionDesc | 0 | Its primary objective is to establish an educational institution which will provide instructional and training programs in art and music. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 88700 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 86567 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 158240 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 86567 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 158240 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 40000 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 52674 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 52674 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4643 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4643 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3000 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3000 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Accreditation Expenses |
| IRS990/OtherExpensesGrp/Desc | 1 | Repair & maintenance |
| IRS990/OtherExpensesGrp/Desc | 2 | Auto expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Scholarship |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14484 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4553 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 4300 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 3802 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14484 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4553 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4300 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3802 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 97620 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 13886 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 12900 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 105700 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 118600 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 987 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8087 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 9074 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 166600 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 166600 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 337737 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 216477 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 17175 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 104089 |
| IRS990/PYTotalExpensesAmt | 0 | 320566 |
| IRS990/PYTotalRevenueAmt | 0 | 337741 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 71673 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 166600 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 28657 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 38661 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 38522 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 218597 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 257119 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1250 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 23750 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 25000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 44265 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 50506 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 94771 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3648 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 7483 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 2754 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Card Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Payroll Taxes Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Rounding |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Wages Payable |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 84037 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 13886 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | LPs |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 40000 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | No review was or will be conducted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 187818 |
| IRS990/TotalAssetsEOYAmt | 0 | 274116 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 187818 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 274116 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 175384 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 100098 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 170217 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 270315 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 101251 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 115876 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 101251 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 115876 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 86567 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 158240 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 170217 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 166600 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 166604 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 341988 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 187818 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 274116 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1120 |
| IRS990/TravelGrp/TotalAmt | 0 | 1120 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 4100 W Commonwealth Ave 101 |
| IRS990/USAddress/CityNm | 0 | Fullerton |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92833 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sae K Chung |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | California Arts University |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CALI |
| ReturnHeader/Filer/EIN | 0 | 272413495 |
| ReturnHeader/Filer/PhoneNum | 0 | 2137007575 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4100 W Commonwealth Ave 101 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Fullerton |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92833 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 270608777 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LIM AND LIM ACCOUNTANCY CORPORATION |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3700 WILSHIRE BLVD SUITE 752 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LOS ANGELES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 90010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2133804646 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Choon Taik Lim CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T12:07:55-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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