Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 81-4926314 • 501(c)3 • Walnut Creek, CA
Profile
RESEARCHING ACTIVITY
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
62nd percentile
Higher net margin than 62% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Down$12,092
Down $10,828 (-47%) from 2024
Liabilities
Flat$39,829
Flat from 2024
Net Assets
Down-$27,737
Down $10,771 (-63%) from 2024
Revenue
Down$48,378
Down $34,459 (-42%) from 2024
Expenses
Down$59,206
Down $16,300 (-22%) from 2024
Net Income
Down-$10,828
Down $18,159 (-248%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
RESEARCHING ACTIVITY
| Description | Grants | Expenses |
|---|---|---|
| RESEARCHING ACTIVITY | - | - |
| RESEARCHING ACTIVITY | - | - |
| RESEARCHING ACTIVITY | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIYUL CHUNG | Officer | FT | $0 | - | - |
| CHUNG OK CHUNG | CFO | FT | $0 | - | - |
| DEREK FORD | Secretary | FT | $0 | - | - |
“Accounting expense: $1,335 / bank charges: $177 meals and entertainment: $526 insurance exp: $236 / office expense: $4,255 travel expense: $12,971 / utilities: $373”
“Fixture & furniture: $4,377, office equipment: $2,416”
“Notes payable - sba eidl $39,829”
“The organization did not have any indoor tanning services during the year.”
“The organization did not have any indoor tanning services during the year.”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KIYUL CHUNG |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4049487328 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1800 LACASSIE AVE 409 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WALNUT CREEK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94596 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 16127 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 5299 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 48378 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10828 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 22920 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 12092 |
| IRS990EZ/GrossReceiptsAmt | 0 | 48378 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -16909 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -27737 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -16909 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -27737 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 39333 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 40 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIYUL CHUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | CHUNG OK CHUNG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DEREK FORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | OFFICER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CFO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6793 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6793 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19873 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | RESEARCHING ACTIVITY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | RESEARCHING ACTIVITY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | RESEARCHING ACTIVITY |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | RESEARCHING ACTIVITY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 39829 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 39829 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 59206 |
| IRS990EZ/TotalRevenueAmt | 0 | 48378 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 48378 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 82837 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65029 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29570 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1900 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 227714 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 227714 |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 48378 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 82837 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65029 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 29570 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1900 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 227714 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 48378 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 82837 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 65029 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29570 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1900 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 227714 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING EXPENSE: $1,335 / BANK CHARGES: $177 MEALS AND ENTERTAINMENT: $526 INSURANCE EXP: $236 / OFFICE EXPENSE: $4,255 TRAVEL EXPENSE: $12,971 / UTILITIES: $373 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FIXTURE & FURNITURE: $4,377, OFFICE EQUIPMENT: $2,416 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NOTES PAYABLE - SBA EIDL $39,829 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DID NOT HAVE ANY INDOOR TANNING SERVICES DURING THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION DID NOT HAVE ANY INDOOR TANNING SERVICES DURING THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 990-EZ PART I 16. OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | 990-EZ PART II 24. OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | 990-EZ PART II 26. TOTAL LIABILITIES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | 990-EZ PART V 35b. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 990-EZ PART V 44d. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KIYUL CHUNG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6782542271 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INSTITUTE FOR 21ST CENTURY |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INTERNATIONAL RELATIONS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INST |
| ReturnHeader/Filer/EIN | 0 | 814926314 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1800 LACASSIE AVE 409 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WALNUT CREEK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94596 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 474343406 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KENC ACCOUNTING LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1815 SATELLITE BLVD 101 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 30097 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6782542271 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KYUNG SU KIM CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-24T20:24:01-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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